Components of accumulated other comprehensive loss



	September 30, 2018			December 31, 2017
Defined benefit plan liabilities	$	(97.7	)	$	(102.1	)
Unrealized loss on financial instruments	2.5			2.7
Other comprehensive loss before income tax effect	(95.2		)	(99.4		)
Income tax effect ⁽¹⁾	6.5			7.7
Accumulated other comprehensive loss	$	(88.7	)	$	(91.7	)

⁽¹⁾ The allocation of the income tax effect to the components of other comprehensive loss is as follows:



	September 30, 2018			December 31, 2017
Defined benefit plan liabilities	$	7.0		$	8.2
Unrealized loss on financial instruments	(0.5		)	(0.5		)

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss ("AOCL"):



	Defined benefit plan and other postretirement liabilities			Unrealized gain (loss) on financial instruments			Total, net of tax
Balance, July 1, 2018	$	(90.8	)	$	2.1		$	(88.7	)
Net amount reclassified to net income (loss)	0.1			0.0			0.1
Balance, September 30, 2018	$	(90.7	)	$	2.1		$	(88.7	)

Balance, July 1, 2017	$	(115.2	)	$	2.2		$	(113.0	)
Net amount reclassified to net income (loss)	1.0			0.0			1.0
Balance, September 30, 2017	$	(114.2	)	$	2.2		$	(112.0	)

Balance, January 1, 2018	$	(93.8	)	$	2.1		$	(91.7	)
Net amount reclassified to net income (loss)	3.2			(0.1		)	3.1
Balance, September 30, 2018	$	(90.7	)	$	2.1		$	(88.7	)

Balance, January 1, 2017	$	(116.2	)	$	2.3		$	(113.9	)
Net amount reclassified to net income (loss)	2.0			(0.1		)	1.9
Balance, September 30, 2017	$	(114.2	)	$	2.2		$	(112.0	)

Reclassifications out of AOCL were included in the consolidated statements of operations as follows:



		Three months ended September 30,						Nine months ended September 30,
AOCL Components	Location	2018			2017			2018			2017
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	0.5		$	1.0		$	3.9		$	0.8
	Selling, general and administrative expenses	(0.4		)	0.1			(0.9		)	1.1
	Other operating expense, net	0.4			0.4			1.3			1.3
	Income tax effect	(0.4		)	(0.4		)	(1.1		)	(1.2		)
	Net of tax	$	0.1		$	1.1		$	3.2		$	2.0

Unrealized loss on financial instruments	Cost of goods sold	$	0.0		$	0.0		$	(0.1	)	$	(0.1	)
	Income tax effect	0.0			0.0			0.0			0.0
	Net of tax	$	0.0		$	0.0		$	(0.1	)	$	(0.1	)