Consolidated Statements of Income (Unaudited) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net Periodic Defined Benefits Expense (Reversal of Expense), Excluding Service Cost Component	$ (14.4)	$ (3.2)	$ (14.1)	$ 2.5
Revenue from Contract with Customer, Excluding Assessed Tax	914.0	881.3	2,893.7	2,670.7
Cost of Goods and Services Sold	636.5	628.0	2,007.9	1,885.1
Gross Profit	277.5	253.3	885.8	785.6
Selling, general and administrative expenses	148.0	142.0	459.4	432.4
Impairment and restructuring charges	1.6	2.6	3.5	3.1
Operating Income (Loss)	127.9	108.7	422.9	350.1
Interest expense	(18.2)	(12.5)	(55.5)	(33.2)
Investment Income, Interest	1.1	0.6	3.5	1.5
Other (expense) income, net	5.8	3.7	10.5	7.3
Income (Loss) Before Income Taxes	102.2	97.3	367.3	328.2
Provision (benefit) for income taxes	35.5	25.0	110.4	83.5
Net Income	66.7	72.3	256.9	244.7
Net (loss) income attributable to noncontrolling interest	2.5	0.7		1.9
Net Income (loss) attributable to The Timken Company	$ 64.2	$ 71.6	$ 248.6	$ 242.8

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

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