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v3.22.2.2

Components of Net Periodic Benefit Cost | 9 Months Ended
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Sep. 30, 2022
Retirement Benefits [Abstract] |
Components of Net Periodic Benefit Cost | Components of Net Periodic Benefit Cost
| Pension Benefits
| Three months ended September 30, |  | Nine months ended September 30, |  |
| 2022 |  | 2021 |  | 2022 |  | 2021 |  |  |  |
Service cost | $ | 1.1 |  |  | $ | 1.2 |  |  | $ | 3.2 |  |  | $ | 3.5 |  |  |  |  |
Interest cost | 2.6 |  |  | 2.4 |  |  | 7.7 |  |  | 7.3 |  |  |  |  |
Expected return on plan assets | (5.9) |  |  | (5.6) |  |  | (17.6) |  |  | (16.8) |  |  |  |  |
Amortization of prior service costs | 0.0 |  |  | 0.0 |  | 0.1 |  |  | 0.1 |  |  |  |  |
Amortization of net loss | 0.9 |  |  | 1.5 |  |  | 2.6 |  |  | 4.5 |  |  |  |  |
Net periodic benefit cost (income) | $ | (1.3) |  |  | $ | (0.5) |  |  | $ | (4.0) |  |  | $ | (1.4) |  |  |  |  |
| Other Postretirement Benefits
| Three months ended September 30, |  | Nine months ended September 30, |  |
| 2022 |  | 2021 |  | 2022 |  | 2021 |  |  |  |
Service cost | $ | 0.0 |  |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 0.2 |  |  |  |  |
Interest cost | 0.9 |  |  | 0.6 |  |  | 2.2 |  |  | 1.8 |  |  |  |  |
Amortization of prior service cost | (0.3) |  |  | (0.8) |  |  | (1.3) |  |  | (2.4) |  |  |  |  |
Amortization of net loss | 0.2 |  |  | 0.6 |  |  | 1.0 |  |  | 1.7 |  |  |  |  |
Curtailment gain, net | (8.0) |  |  | — |  |  | (8.0) |  |  | — |  |  |  |  |
Net periodic benefit cost (income) | $ | (7.2) |  |  | $ | 0.5 |  |  | $ | (6.0) |  |  | $ | 1.3 |  |  |  |  |
We measure our obligations under our defined benefit plan and other post retirement benefits annually or more frequently at interim periods when a significant event occurs. ASC 715, Compensation-Retirement Benefits, defines a curtailment as an event that significantly reduces the expected years of future service of present employees or eliminates defined benefits for some or all of a significant number of employees. In the third quarter, we took actions to re-measure certain other postretirement benefits triggered by the Hawesville smelter curtailment, leading to a non-cash OPEB curtailment gain, net totaling $8.0 million for the three and nine months ended September 30, 2022.

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