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Components of Accumulated Other Comprehensive Loss (Tables) | 9 Months Ended
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Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated balances for each component of AOCI |
Components of AOCL: |  | September 30, 2023 |  | December 31, 2022
Defined benefit plan liabilities |  | $ | (92.9) |  |  | $ | (98.0) |
Unrealized gain on financial instruments |  | 1.7 |  |  | 1.7 |
Other comprehensive loss before income tax effect |  | (91.2) |  |  | (96.3) |
Income tax effect(1) |  | 2.2 |  |  | 2.3 |
Accumulated other comprehensive loss |  | $ | (89.0) |  |  | $ | (94.0) |
(1)The allocation of the income tax effect to the components of other comprehensive loss is as follows:
|  | September 30, 2023 |  | December 31, 2022
Defined benefit plan liabilities |  | $ | 2.6 |  |  | $ | 2.6 |
Unrealized gain on financial instruments |  | (0.4) |  |  | (0.3) |
The following table summarizes the changes in the accumulated balances for each component of AOCL:
| Defined benefit plan and other postretirement liabilities |  | Unrealized gain on financial instruments |  | Total, net of tax
Balance, June 30, 2023 | $ | (92.2) |  |  | $ | 1.5 |  |  | $ | (90.7) |
Net amount reclassified to net loss | 1.7 |  |  | 0.0 |  |  | 1.7 |
Balance, September 30, 2023 | $ | (90.5) |  |  | $ | 1.5 |  |  | $ | (89.0) |
Balance, June 30, 2022 | $ | (82.6) |  |  | $ | 1.7 |  |  | $ | (80.9) |
Net amount reclassified to net income | (7.3) |  |  | 0.0 |  |  | (7.3) |
Balance, September 30, 2022 | $ | (89.9) |  |  | $ | 1.7 |  |  | $ | (88.2) |
Balance, January 1, 2023 | $ | (95.6) |  |  | $ | 1.6 |  |  | $ | (94.0) |
Net amount reclassified to net loss | 5.1 |  |  | (0.1) |  |  | 5.0 |
Balance, September 30, 2023 | $ | (90.5) |  |  | $ | 1.5 |  |  | $ | (89.0) |
Balance, January 1, 2022 | $ | (84.0) |  |  | $ | 1.7 |  |  | $ | (82.3) |
Net amount reclassified to net income | (5.9) |  |  | 0.0 |  |  | (5.9) |
Balance, September 30, 2022 | $ | (89.9) |  |  | $ | 1.7 |  |  | $ | (88.2) |
Reclassification out of AOCI | 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 |  | 2023 |  | 2022 |  | 2023 |  | 2022
Defined benefit plan and other postretirement liabilities |  | Cost of goods sold |  | $ | 1.1 |  |  | $ | 0.4 |  |  | $ | 3.3 |  |  | $ | 1.3 |
|  | Other income (expense) - net |  | — |  |  | (8.0) |  |  | — |  |  | (8.0) |
|  | Selling, general and administrative expenses |  | 0.1 |  |  | 0.2 |  |  | 0.4 |  |  | 0.5 |
|  | Other operating expense - net |  | 0.5 |  |  | 0.2 |  |  | 1.4 |  |  | 0.7 |
|  | Income tax effect |  | — |  |  | (0.1) |  |  | — |  |  | (0.3) |
|  | Net of tax |  | $ | 1.7 |  |  | $ | (7.3) |  |  | $ | 5.1 |  |  | $ | (5.8) |
Unrealized gain (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) |

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