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Employee Benefits (Tables) | 9 Months Ended
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Sep. 30, 2018
Retirement Benefits [Abstract] |
Schedule of Total Expense (Income) Related to Benefit Plans | The following tables present the total expense (income) related to all benefit plans for the periods presented (in millions of dollars):
| Quarter Ended |  | Nine Months Ended
| September 30, |  | September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Defined contribution plans 1 | $ | 1.7 |  |  | $ | 1.4 |  |  | $ | 7.3 |  |  | $ | 7.5 |
Deferred compensation plan 1 | 0.2 |  |  | 0.5 |  |  | 1.2 |  |  | 1.4 |
Multiemployer pension plans 1 | 1.2 |  |  | 1.1 |  |  | 3.5 |  |  | 3.4 |
Net periodic postretirement benefit cost relating to Salaried VEBA 2 | 1.4 |  |  | 1.2 |  |  | 4.5 |  |  | 3.4 |
Loss (gain) on removal of Union VEBA net assets 2 | — |  |  | 0.5 |  |  | — |  |  | (0.8 | )
Total | $ | 4.5 |  |  | $ | 4.7 |  |  | $ | 16.5 |  |  | $ | 14.9 |
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1 | Substantially all of the employee benefits related charges are in Cost of products sold, excluding depreciation and amortization and other items with the remaining balance in Selling, general, administrative, research and development ("SG&A and R&D").
2 On January 1, 2018, we retrospectively adopted ASU 2017-07 (see Note 1). As such, the current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA is included within the Statements of Consolidated Income in SG&A and R&D for all periods presented. We reclassified all other components of Net periodic postretirement benefit cost relating to Salaried VEBA, as well as Loss (gain) on removal of Union VEBA net assets that had previously been presented within SG&A and R&D, to Other income (expense), net in the Statements of Consolidated Income.
Schedule of Net Benefit Costs | The following table presents the components of Net periodic postretirement benefit cost relating to Salaried VEBA for the periods presented (in millions of dollars):
| Quarter Ended |  | Nine Months Ended
| September 30, |  | September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Salaried VEBA 1: |  |  |  |  |  |  |
Interest cost | $ | 0.7 |  |  | $ | 0.8 |  |  | $ | 2.1 |  |  | $ | 2.3 |
Expected return on plan assets | (0.8 | ) |  | (1.0 | ) |  | (2.2 | ) |  | (3.1 | )
Amortization of prior service cost 2 | 1.3 |  |  | 1.2 |  |  | 4.0 |  |  | 3.6 |
Amortization of net actuarial loss | 0.2 |  |  | 0.2 |  |  | 0.6 |  |  | 0.6 |
Total net periodic postretirement benefit cost relating to Salaried VEBA | $ | 1.4 |  |  | $ | 1.2 |  |  | $ | 4.5 |  |  | $ | 3.4 |
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1 | The service cost was insignificant for all periods presented.
2 We amortize prior service cost on a straight-line basis over the average remaining years of service to full eligibility for benefits of the active plan participants.

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- Definition Tabular disclosure of the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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