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Defined Benefit Plans | 9 Months Ended
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Sep. 30, 2018
Defined Benefit Plans |
12. | Defined Benefit Plans
The components of net periodic benefit cost for pension and postretirement benefits for the nine and three months ended September 30, 2018 and 2017 were as follows:
(In millions) |  | Nine Months Ended September 30, |
|  | Pension Benefits |  |  | Postretirement Benefits |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Service cost |  | $ | 0.4 |  |  | $ | 0.4 |  |  | $ | — |  |  | $ | — |
Interest cost |  |  | 23.0 |  |  |  | 25.0 |  |  |  | — |  |  |  | — |
Expected return on plan assets |  |  | (30.8 | ) |  |  | (28.0 | ) |  |  | — |  |  |  | — |
Recognition of prior service credits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (5.1 | )
Recognition of actuarial losses (gains) |  |  | 0.3 |  |  |  | 0.3 |  |  |  | — |  |  |  | (1.6 | )
Net periodic benefit income |  | $ | (7.1 | ) |  | $ | (2.3 | ) |  | $ | — |  |  | $ | (6.7 | )
(In millions) |  | Three Months Ended September 30, |
|  | Pension Benefits |  |  | Postretirement Benefits |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Service cost |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |
Interest cost |  |  | 7.7 |  |  |  | 8.3 |  |  |  | — |  |  |  | — |
Expected return on plan assets |  |  | (10.3 | ) |  |  | (9.3 | ) |  |  | — |  |  |  | — |
Recognition of actuarial losses (gains) |  |  | 0.3 |  |  |  | 0.3 |  |  |  | — |  |  |  | (1.6 | )
Net periodic benefit income |  | $ | (2.2 | ) |  | $ | (0.6 | ) |  | $ | — |  |  | $ | (1.6 | )
Service cost for 2018 relates to benefit accruals in an hourly Union defined benefit plan in our Doors & Security segment. All other defined benefit pension plans were frozen as of December 31, 2016. In March 2017, the FASB issued ASU 2017-07, which requires entities to present the defined benefit plan non-service related costs outside the operating income subtotal. The new guidance was applied retrospectively in the condensed consolidated statement of comprehensive income. As a result, we reclassified $9.4 million of income from the operating income subtotal to the other income, net subtotal in the nine months ended September 30, 2017 and $2.3 in the three months ended September 30, 2017. The retrospective impact of adopting ASU 2017-07 on the nine and three months ended September 30, 2017 was as follows:
(In millions) |  |  |  |  |  |
|  | Nine Months Ended September 30, |  |  | Three Months Ended September 30, |
|  | 2017 |  |  | 2017 |
Increase to cost of products sold |  | $ | 6.8 |  |  | $ | 1.7 |
Increase to selling, general and administrative expenses |  |  | 2.6 |  |  |  | 0.6 |
Decrease to operating income |  | $ | (9.4 | ) |  | $ | (2.3 | )

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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