Accumulated Other Comprehensive Loss ("AOCL") (Tables)

3 Months Ended

Mar. 31, 2024


Components of AOCL:	March 31, 2024		December 31, 2023
Defined benefit plan liabilities	$	(103.5)	$	(101.8)
Unrealized gain on financial instruments	1.6		1.6
Other comprehensive loss before income tax effect	(101.9)		(100.2)
Income tax effect(1)	2.3		2.3
Accumulated other comprehensive loss	$	(99.6)	$	(97.9)

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


	March 31, 2024		December 31, 2023
Defined benefit plan liabilities	$	2.6	$	2.6

Unrealized gain on financial instruments	(0.3)		(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, December 31, 2023	$	(99.4)	$	1.5	$	(97.9)
Other comprehensive loss before reclassifications	(3.4)		—		(3.4)
Net amount reclassified to net income (loss)	1.8		(0.1)		1.7
Balance, March 31, 2024	$	(101.0)	$	1.4	$	(99.6)

Balance, December 31, 2022	$	(95.6)	$	1.6	$	(94.0)
Net amount reclassified to net income (loss)	1.2		(0.1)		1.1
Balance, March 31, 2023	$	(94.4)	$	1.5	$	(92.9)

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


		Three months ended March 31,
AOCL Components	Location	2024		2023
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	0.9	$	0.8
	Selling, general and administrative expenses	0.2		0.2
	Other operating expense - net	0.7		0.2

	Net of tax	$	1.8	$	1.2

Unrealized gain (loss) on financial instruments	Cost of goods sold	$	(0.1)	$	(0.1)

	Net of tax	$	(0.1)	$	(0.1)