Components of Accumulated Other Comprehensive Loss

6 Months Ended

Jun. 30, 2021


Components of AOCL:	June 30, 2021		December 31, 2020
Defined benefit plan liabilities	$	(121.1)	$	(123.7)

Unrealized gain (loss) on financial instruments	2.1		2.1
Other comprehensive loss before income tax effect	(119.0)		(121.6)
Income tax effect (1)	2.6		2.8
Accumulated other comprehensive loss	$	(116.4)	$	(118.8)

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


	June 30, 2021		December 31, 2020
Defined benefit plan liabilities	$	3.0	$	3.2

Unrealized loss on financial instruments	(0.4)		(0.4)

The following table summarizes the changes in the accumulated balances for each component of AOCL:


	Defined benefit plan and other postretirement liabilities		Unrealized gain (loss) on financial instruments		Total, net of tax
Balance, April 1, 2021	$	(119.3)	$	1.8	$	(117.5)
Net amount reclassified to net income (loss)	1.2		(0.1)		1.1
Balance, June 30, 2021	$	(118.1)	$	1.7	$	(116.4)

Balance, April 1, 2020	$	(110.3)	$	1.9	$	(108.4)
Net amount reclassified to net income	0.8		$	—	0.8
Balance, June 30, 2020	$	(109.5)	$	1.9	$	(107.6)

Balance, December 31, 2020	$	(120.6)	$	1.8	$	(118.8)
Net amount reclassified to net loss	2.5		(0.1)		2.4
Balance, June 30, 2021	$	(118.1)	$	1.7	$	(116.4)

Balance, December 31, 2019	$	(111.7)	$	1.9	$	(109.8)
Net amount reclassified to net income (loss)	2.2		0.0		2.2
Balance, June 30, 2020	$	(109.5)	$	1.9	$	(107.6)

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


		Three months ended June 30,				Six months ended June 30,
AOCL Components	Location	2021		2020		2021		2020
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	0.7	$	0.4	$	1.4	$	1.5
	Selling, general and administrative expenses	0.2		0.2		0.4		0.4
	Other operating expense, net	0.4		0.5		0.8		0.9
	Income tax effect	(0.1)		(0.3)		(0.2)		(0.6)
	Net of tax	$	1.2	$	0.8	$	2.4	$	2.2

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