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Basis of Presentation
6 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
Basis of Presentation

1.

Basis of Presentation

These condensed consolidated financial statements have been prepared by Church & Dwight Co., Inc. (the “Company”).  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position and results of operations and cash flows for all periods presented have been made.  Results of operations for interim periods may not be representative of results to be expected for the full year.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States have been condensed or omitted.  These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 (the “Form 10-K”).  

The Company incurred research and development expenses in the second quarter of 2021 and 2020 of $25.4 and $24.6, respectively.  The Company incurred research and development expenses in the first six months of 2021 and 2020 of $49.5 and $46.3, respectively.  These expenses are included in selling, general and administrative (“SG&A”) expenses.