Components of Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2021


Components of AOCL:	September 30, 2021		December 31, 2020
Defined benefit plan liabilities	$	(119.7)	$	(123.7)

Unrealized gain (loss) on financial instruments	2.0		2.1
Other comprehensive loss before income tax effect	(117.7)		(121.6)
Income tax effect (1)	2.5		2.8
Accumulated other comprehensive loss	$	(115.2)	$	(118.8)

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


	September 30, 2021		December 31, 2020
Defined benefit plan liabilities	$	2.9	$	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, July 1, 2021	$	(118.1)	$	1.7	$	(116.4)
Net amount reclassified to net income (loss)	1.2		0.0		1.2
Balance, September 30, 2021	$	(116.9)	$	1.7	$	(115.2)

Balance, July 1, 2020	$	(109.5)	$	1.9	$	(107.6)
Net amount reclassified to net income	1.2		$	(0.1)	1.1
Balance, September 30, 2020	$	(108.3)	$	1.8	$	(106.5)

Balance, December 31, 2020	$	(120.6)	$	1.8	$	(118.8)
Net amount reclassified to net loss	3.7		(0.1)		3.6
Balance, September 30, 2021	$	(116.9)	$	1.7	$	(115.2)

Balance, December 31, 2019	$	(111.7)	$	1.9	$	(109.8)
Net amount reclassified to net income (loss)	3.4		(0.1)		3.3
Balance, September 30, 2020	$	(108.3)	$	1.8	$	(106.5)

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	2021		2020		2021		2020
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	0.7	$	0.8	$	2.2	$	2.3
	Selling, general and administrative expenses	0.2		0.1		0.6		0.5
	Other operating expense, net	0.4		0.5		1.2		1.4
	Income tax effect	(0.1)		(0.2)		(0.3)		(0.8)
	Net of tax	$	1.2	$	1.2	$	3.7	$	3.4

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