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Employee Benefits (Tables)
9 Months Ended
Sep. 30, 2018
Retirement Benefits [Abstract]  
Schedule of Total Expense (Income) Related to Benefit Plans The following tables present the total expense (income) related to all benefit plans for the periods presented (in millions of dollars):
 
Quarter Ended
 
Nine Months Ended
 
September 30,
 
September 30,
 
2018
 
2017
 
2018
 
2017
Defined contribution plans1
$
1.7

 
$
1.4

 
$
7.3

 
$
7.5

Deferred compensation plan1
0.2

 
0.5

 
1.2

 
1.4

Multiemployer pension plans1
1.2

 
1.1

 
3.5

 
3.4

Net periodic postretirement benefit cost relating to Salaried VEBA2
1.4

 
1.2

 
4.5

 
3.4

Loss (gain) on removal of Union VEBA net assets2

 
0.5

 

 
(0.8
)
Total
$
4.5

 
$
4.7

 
$
16.5

 
$
14.9

____________________
1 
Substantially all of the employee benefits related charges are in Cost of products sold, excluding depreciation and amortization and other items with the remaining balance in Selling, general, administrative, research and development ("SG&A and R&D").
2 
On January 1, 2018, we retrospectively adopted ASU 2017-07 (see Note 1). As such, the current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA is included within the Statements of Consolidated Income in SG&A and R&D for all periods presented. We reclassified all other components of Net periodic postretirement benefit cost relating to Salaried VEBA, as well as Loss (gain) on removal of Union VEBA net assets that had previously been presented within SG&A and R&D, to Other income (expense), net in the Statements of Consolidated Income.
Schedule of Net Benefit Costs The following table presents the components of Net periodic postretirement benefit cost relating to Salaried VEBA for the periods presented (in millions of dollars):
 
Quarter Ended
 
Nine Months Ended
 
September 30,
 
September 30,
 
2018
 
2017
 
2018
 
2017
Salaried VEBA1:
 
 
 
 
 
 
 
Interest cost
$
0.7

 
$
0.8

 
$
2.1

 
$
2.3

Expected return on plan assets
(0.8
)
 
(1.0
)
 
(2.2
)
 
(3.1
)
Amortization of prior service cost2
1.3

 
1.2

 
4.0

 
3.6

Amortization of net actuarial loss
0.2

 
0.2

 
0.6

 
0.6

Total net periodic postretirement benefit cost relating to Salaried VEBA
$
1.4

 
$
1.2

 
$
4.5

 
$
3.4

____________________
1 
The service cost was insignificant for all periods presented.
2 
We amortize prior service cost on a straight-line basis over the average remaining years of service to full eligibility for benefits of the active plan participants.