v3.20.4
Pension and Other Postretirement Benefits
 3 Months Ended
Dec. 31, 2020
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]  
Pension and Other Postretirement benefits PENSION AND OTHER POSTRETIREMENT BENEFITSThe Company maintains qualified defined benefit plans in the U.S., the United Kingdom and Canada for certain employees primarily within its Post Consumer Brands and Weetabix segments. Certain of the Company’s employees are eligible to participate in the Company’s postretirement benefit plans (partially subsidized retiree health and life insurance). Amounts for
the Canadian plans are included in the North America disclosures and are not disclosed separately because they do not constitute a significant portion of the combined amounts.
The following tables provide the components of net periodic benefit cost (gain) for the pension plans. In the Condensed Consolidated Statements of Operations, service cost is reported in “Cost of goods sold” and “Selling, general and administrative expenses” and all other components of net periodic benefit cost are reported in “Other income, net.”
North America
Three Months Ended
December 31,
20202019
Service cost$0.9 $1.1 
Interest cost0.8 0.9 
Expected return on plan assets(1.6)(1.6)
Recognized net actuarial loss0.6 0.5 
Net periodic benefit cost$0.7 $0.9 

Other International
Three Months Ended
December 31,
20202019
Interest cost$3.7 $3.7 
Expected return on plan assets(6.0)(6.2)
Recognized prior service cost0.1 — 
Net periodic benefit gain$(2.2)$(2.5)

The following table provides the components of net periodic benefit gain for the North American other postretirement benefit plans. In the Condensed Consolidated Statements of Operations, service cost is reported in “Cost of goods sold” and “Selling, general and administrative expenses” and all other components of net periodic benefit cost are reported in “Other income, net.”
Three Months Ended
December 31,
20202019
Service cost$0.1 $0.1 
Interest cost0.4 0.5 
Recognized net actuarial loss0.3 0.2 
Recognized prior service credit(1.2)(1.2)
Net periodic benefit gain$(0.4)$(0.4)