Components of Accumulated Other Comprehensive Loss

3 Months Ended

Mar. 31, 2022


Components of AOCL:	March 31, 2022		December 31, 2021
Defined benefit plan liabilities	$	(86.0)	$	(86.7)

Unrealized gain (loss) on financial instruments	1.9		1.9
Other comprehensive loss before income tax effect	(84.1)		(84.8)
Income tax effect (1)	2.4		2.5
Accumulated other comprehensive loss	$	(81.7)	$	(82.3)

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


	March 31, 2022		December 31, 2021
Defined benefit plan liabilities	$	2.8	$	2.9

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, January 1, 2022	$	(84.0)	$	1.7	$	(82.3)
Net amount reclassified to net income (loss)	0.6		0.0		0.6
Balance, March 31, 2022	$	(83.4)	$	1.7	$	(81.7)

Balance, January 1, 2021	$	(120.6)	$	1.8	$	(118.8)
Net amount reclassified to net income	1.3		0.0		1.3
Balance, March 31, 2021	$	(119.3)	$	1.8	$	(117.5)

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


		Three months ended March 31,
AOCL Components	Location	2022		2021
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	0.4	$	0.8
	Selling, general and administrative expenses	0.1		0.2
	Other operating expense, net	0.2		0.4
	Income tax effect	(0.1)		(0.1)
	Net of tax	$	0.6	$	1.3

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