Employee Benefits (Tables)

6 Months Ended

Jun. 30, 2019

Retirement Benefits [Abstract]

Schedule of Total Expense (Income) Related to Benefit Plans

The following tables present the total expense related to all benefit plans for the periods presented (in millions of dollars):

	Quarter Ended				Six Months Ended
	June 30,				June 30,
	2019		2018		2019		2018
Defined contribution plans1	$	1.7	$	1.3	$	5.6	$	5.6
Deferred compensation plan1	0.3		0.9		1.0		1.0
Multiemployer pension plans1	1.2		1.1		2.4		2.3
Net periodic postretirement benefit cost relating to Salaried VEBA2	1.6		1.6		3.3		3.1
Total	$	4.8	$	4.9	$	12.3	$	12.0

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¹  Substantially all of the expense related to employee benefits are in COGS with the remaining balance in Selling, general, administrative, research and development ("SG&A and R&D").

² 

The current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA is included within our Statements of Consolidated Income in SG&A and R&D for all periods presented. All other components of Net periodic postretirement benefit cost relating to Salaried VEBA are included within Other income, net in our 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						Six Months Ended
	June 30,						June 30,
	2019			2018			2019			2018
Salaried VEBA1:
Interest cost	$	0.8		$	0.7		$	1.6		$	1.4
Expected return on plan assets	(0.7		)	(0.7		)	(1.3		)	(1.4		)
Amortization of prior service cost2	1.4			1.4			2.8			2.7
Amortization of net actuarial loss	0.1			0.2			0.2			0.4
Total net periodic postretirement benefit cost relating to Salaried VEBA	$	1.6		$	1.6		$	3.3		$	3.1

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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.