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v3.23.2

Pension and Other Post-Retirement Benefits | 6 Months Ended
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Jun. 30, 2023
Retirement Benefits [Abstract] |
Pension and Other Post-Retirement Benefits | Pension and Other Post-Retirement Benefits The following table shows the components of net periodic cost for the three months ended June 30, 2023 and 2022 (in millions):
| 2023 Pension Benefits |  | 2022 Pension Benefits |  | 2023 Retiree Health and Life |  | 2022 Retiree Health and Life
Service cost | $ | 1.4 |  |  | $ | 1.9 |  |  | $ | 0.1 |  |  | $ | 0.1 |
Interest cost | 4.1 |  |  | 2.3 |  |  | 0.2 |  |  | 0.1 |
Expected return on plan assets | (5.3) |  |  | (3.8) |  |  | — |  |  | — |
Settlement accounting adjustment | 1.4 |  |  | 0.9 |  |  | — |  |  | — |
Amortization of (1): |  |  |  |  |  |  |
Unrecognized prior service credit | — |  |  | — |  |  | (0.1) |  |  | (0.1) |
Unrecognized net actuarial loss (gain) | 0.3 |  |  | 2.4 |  |  | (0.2) |  |  | (0.1) |
Net periodic cost | $ | 1.9 |  |  | $ | 3.7 |  |  | $ | — |  |  | $ | — |
The following table shows the components of net periodic cost for the six months ended June 30, 2023 and 2022 (in millions):
| 2023 Pension Benefits |  | 2022 Pension Benefits |  | 2023 Retiree Health and Life |  | 2022 Retiree Health and Life
Service cost | $ | 2.7 |  |  | $ | 3.9 |  |  | $ | 0.1 |  |  | $ | 0.1 |
Interest cost | 8.3 |  |  | 4.9 |  |  | 0.4 |  |  | 0.2 |
Expected return on plan assets | (10.7) |  |  | (7.8) |  |  | — |  |  | — |
Settlement accounting adjustment | 1.4 |  |  | 0.9 |  |  | — |  |  | — |
Amortization of (1): |  |  |  |  |  |  |
Unrecognized prior service credit | — |  |  | — |  |  | (0.2) |  |  | (0.1) |
Unrecognized net actuarial loss (gain) | 0.5 |  |  | 4.6 |  |  | (0.3) |  |  | (0.2) |
Net periodic cost | $ | 2.2 |  |  | $ | 6.5 |  |  | $ | — |  |  | $ | — |
_________ (1) Amounts reclassified from accumulated other comprehensive loss. The service cost component of net periodic cost is recorded in selling, general and administrative expense and the non-service components are recorded in other expense in the statements of comprehensive income (loss). Certain lump sum distributions paid to retirees triggered settlement accounting, resulting in the recognition of $1.4 million of expense for the three and six months ended June 30, 2023, and $0.9 million of expense for the three and six months ended June 30, 2022.

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