11. Other Comprehensive (Loss) Income

The components of other comprehensive (loss) income and income tax expense (benefit) allocated to each component for the three and nine months ended September 30, 2018 and 2017 were as follows:

	Three Months Ended								Nine Months Ended
	September 30, 2018								September 30, 2018
	Before					Net of			Before					Net of
	Tax			Income		Tax			Tax			Income		Tax
	Amount			Tax		Amount			Amount			Tax		Amount
Translation adjustments	$	(8.4	)	$	—	$	(8.4	)	$	(31.1	)	$	—	$	(31.1	)
Adjustment for net periodic pension and OPEB cost		2.1			0.5		1.6			7.9			2.0		5.9
Other comprehensive loss	$	(6.3	)	$	0.5	$	(6.8	)	$	(23.2	)	$	2.0	$	(25.2	)

	Three Months Ended								Nine Months Ended
	September 30, 2017								September 30, 2017
	Before					Net of			Before						Net of
	Tax			Income		Tax			Tax			Income			Tax
	Amount			Tax		Amount			Amount			Tax			Amount
Translation adjustments	$	17.7		$	—	$	17.7		$	46.8		$	—		$	46.8
Adjustment for net periodic pension and OPEB cost		1.2			0.5		0.7			3.2			1.1			2.1
Adjustments for available-for-sale securities		(1.8	)		—		(1.8	)		(122.3	)		(3.0	)		(119.3	)
Other comprehensive income (loss)	$	17.1		$	0.5	$	16.6		$	(72.3	)	$	(1.9	)	$	(70.4	)

Accumulated other comprehensive loss by component as of December 31, 2017 and September 30, 2018, and changes during the nine months ended September 30, 2018, were as follows:

	Pension and OPEB Cost			Translation Adjustments			Total
Balance at December 31, 2017	$	(144.6	)	$	40.9		$	(103.7	)
Other comprehensive income (loss) before reclassifications		1.2			(30.6	)		(29.4	)
Amounts reclassified from accumulated other comprehensive loss		4.1			—			4.1
Impact of adopting ASU 2018-02		(22.1	)		—			(22.1	)
Other		0.6			—			0.6
Net change in accumulated other comprehensive loss		(16.2	)		(30.6	)		(46.8	)
Balance at September 30, 2018	$	(160.8	)	$	10.3		$	(150.5	)

Accumulated other comprehensive loss by component as of December 31, 2016 and September 30, 2017, and changes during the nine months ended September 30, 2017, were as follows:

	Changes in the Fair Value of Available-for-Sale Securities			Pension and OPEB Cost			Translation Adjustments			Total
Balance at December 31, 2016	$	119.3		$	(159.5	)	$	(15.5	)	$	(55.7	)
Other comprehensive (loss) income before reclassifications		(48.5	)		—			43.6			(4.9	)
Amounts reclassified from accumulated other comprehensive loss		(70.8	)		2.1			2.8			(65.9	)
Net change in accumulated other comprehensive loss		(119.3	)		2.1			46.4			(70.8	)
Balance at September 30, 2017	$	—		$	(157.4	)	$	30.9		$	(126.5	)

Reclassifications from accumulated other comprehensive loss for the three and nine months ended September 30, 2018 and 2017 were as follows:

	Three Months Ended September 30,						Nine Months Ended September 30,						Classification in the Condensed
	2018			2017			2018			2017			Consolidated Statements of Operations
Translation Adjustments:
Net realized loss, before tax	$	—		$	2.8		$	—		$	2.8		Selling, general and administrative expenses
Reclassification, net of tax	$	—		$	2.8		$	—		$	2.8

Amortization of pension and OPEB cost:
Net actuarial loss	$	2.0		$	1.9		$	5.9		$	5.4		Investment and other income-net
Net prior service credit		(0.8	)		(0.7	)		(2.2	)		(2.2	)	Investment and other income-net
Settlements		0.2			—			1.5			—		Investment and other income-net
Reclassifications before tax		1.4			1.2			5.2			3.2
Income tax benefit		0.4			0.5			1.1			1.1
Reclassification, net of tax	$	1.0		$	0.7		$	4.1		$	2.1

Available-for-sale securities:
Net realized gain on equity securities, before tax	$	—		$	(1.8	)	$	—		$	(52.8	)	Investment and other income-net
Income tax benefit		—			—			—			18.0
Reclassification, net of tax		—			(1.8	)		—			(70.8	)
Total reclassifications, net of tax	$	1.0		$	1.7		$	4.1		$	(65.9	)