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Retirement and Other Postretirement Benefit Plans | 6 Months Ended
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Jun. 30, 2018
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract] |
Retirement and Other Postretirement Benefit Plans | Note 4 — Retirement and Other Postretirement Benefit Plans We maintain qualified and nonqualified defined benefit retirement plans covering certain current and former U.S. and European employees, retirement savings plans covering eligible U.S. and U.K. employees and certain postretirement health care and life insurance benefit plans covering eligible U.S. retirees. We also participate in a union sponsored multi-employer pension plan covering certain U.S. employees with union affiliations. Defined Benefit Retirement Plans Net Periodic Benefit Costs Net periodic benefit costs of our defined benefit retirement plans for the three and six months ended June 30, 2018 and 2017 were as follows:
|  | Quarter Ended June 30, |  |  | Six Months Ended June 30, |
(In millions) |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
U.S. Nonqualified Defined Benefit Retirement Plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 0.3 |  |  | $ | 0.4 |  |  | $ | 0.6 |  |  | $ | 0.7 |
Interest cost |  | 0.2 |  |  | 0.1 |  |  | 0.3 |  |  | 0.3 |
Settlement expense |  | ― |  |  | 0.1 |  |  | ― |  |  | 0.1 |
Net amortization and deferral |  | ― |  |  | 0.1 |  |  | ― |  |  | 0.2 |
Net periodic benefit cost |  | $ | 0.5 |  |  | $ | 0.7 |  |  | $ | 0.9 |  |  | $ | 1.3 |
(In millions) |  | June 30, 2018 |  |  | December 31, 2017 |
Amounts recognized on the balance sheet: |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 4.8 |  |  | $ | 4.5 |
Other non-current liabilities |  |  | 17.4 |  |  | 16.9 |
|  | $ | 22.2 |  |  | $ | 21.4 |
|  | Quarter Ended June 30, |  |  | Six Months Ended June 30, |
(In millions) |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
European Defined Benefit Retirement Plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 0.2 |  |  | $ | 0.2 |  |  | $ | 0.5 |  |  | $ | 0.4 |
Interest cost |  | 1.1 |  |  | 1.1 |  |  | 2.2 |  |  | 2.2 |
Expected return on plan assets |  |  | (2.3 | ) |  |  | (2.1 | ) |  |  | (4.7 | ) |  |  | (4.1 | )
Net amortization and deferral |  |  | 0.1 |  |  | 0.1 |  |  | 0.2 |  |  | 0.2 |
Net periodic benefit credit |  | $ | (0.9 | ) |  | $ | (0.7 | ) |  | $ | (1.8 | ) |  | $ | (1.3 | )
|  | June 30, 2018 |  |  | December 31, 2017 |
Amounts recognized on the balance sheet: |  |  |  |  |  |  |  |
Noncurrent asset |  | $ | 36.6 |  |  | $ | 32.2 |
Accrued liabilities |  |  | 1.2 |  |  |  | 0.3 |
Other non-current liabilities |  |  | 20.7 |  |  |  | 19.6 |
Total accrued benefit |  | $ | 21.9 |  |  | $ | 19.9 |
All costs related to our pensions are included as a component of operating income in our consolidated statements of operations. For the three months ended June 30, 2018 and 2017, amounts unrelated to service costs were a benefit of $0.9 million and $0.6 million, respectively, and for the six months ended June 30, 2018 and 2017, amounts unrelated to service costs were a benefit of $2.0 million and $1.1 million, respectively. Contributions We generally fund our U.S. non-qualified defined benefit retirement plans when benefit payments are incurred. We have contributed approximately $0.8 million in the first six months of 2018 to cover unfunded benefits. We expect to contribute a total of $4.6 million in 2018 to cover unfunded benefits. We contributed $0.2 million to our U.S. non-qualified defined benefit retirement plans during the six months ended June 30, 2017. We contributed $2.5 million and $2.0 million to our European defined benefit retirement plans in the six months ended June 30, 2018 and 2017, respectively. We plan to contribute approximately $5.0 million during 2018 to our European plans. Postretirement Health Care and Life Insurance Benefit Plans We recorded $0.6 million and $0.9 million of net amortization gain deferral for the three and six months ended June 30, 2018, and $0.3 million and $0.6 million of net amortization gain deferral for the three and six months ended June 30, 2017. Net periodic benefit costs of our postretirement health care and life insurance benefit plans for the three and six months ended June 30, 2018 and 2017 were immaterial.
|  | June 30, 2018 |  |  | December 31, 2017 |
Amounts recognized on the balance sheet: |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 0.5 |  |  | $ | 0.5 |
Other non-current liabilities |  | 3.2 |  |  | 3.6 |
Total accrued benefit |  | $ | 3.7 |  |  | $ | 4.1 |
In connection with our postretirement plans, we contributed about $0.3 million during the six months ended June 30, 2018, and $0.2 million during the six months ended June 30, 2017. We periodically fund our postretirement plans to pay covered expenses as they are incurred. We expect to contribute approximately $0.4 million in 2018 to cover unfunded benefits.

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