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Employee Benefits (Tables) | 9 Months Ended
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Sep. 30, 2020
Compensation And Retirement Disclosure [Abstract] |
Schedule of Total Expense Related to Benefit Plans | The following table presents the total expense related to all postretirement benefit plans for the periods presented (in millions of dollars):
|  | Quarter Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Defined contribution plans1 |  | $ | 1.4 |  |  | $ | 1.7 |  |  | $ | 7.0 |  |  | $ | 7.3 |
Deferred compensation plan2 |  |  | 0.4 |  |  |  | 0.3 |  |  |  | 0.8 |  |  |  | 1.3 |
Multiemployer pension plans1 |  |  | 1.3 |  |  |  | 1.3 |  |  |  | 3.8 |  |  |  | 3.7 |
Net periodic postretirement benefit cost relating to Salaried VEBA2 |  |  | 1.2 |  |  |  | 1.6 |  |  |  | 3.6 |  |  |  | 4.9 |
Total |  | $ | 4.3 |  |  | $ | 4.9 |  |  | $ | 15.2 |  |  | $ | 17.2 |
1 | Substantially all of the expense related to employee benefits are in Cost of products sold, excluding depreciation and amortization and other items (“COGS”) with the remaining balance in Selling, general, administrative, research and development (“SG&A and R&D”).
2 | The deferred compensation plan and the current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA are included within our Statements of Consolidated Income in SG&A and R&D for all periods presented. All other components of Net periodic postretirement benefit cost relating to Salaried VEBA are included within Other expense, net, on our 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, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Salaried VEBA1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | — |
Interest cost |  |  | 0.6 |  |  |  | 0.8 |  |  |  | 1.9 |  |  |  | 2.4 |
Expected return on plan assets |  |  | (0.7 | ) |  |  | (0.7 | ) |  |  | (2.1 | ) |  |  | (2.0 | )
Amortization of prior service cost2 |  |  | 1.2 |  |  |  | 1.4 |  |  |  | 3.5 |  |  |  | 4.2 |
Amortization of net actuarial loss |  |  | — |  |  |  | 0.1 |  |  |  | 0.2 |  |  |  | 0.3 |
Total net periodic postretirement benefit cost relating to Salaried VEBA |  | $ | 1.2 |  |  | $ | 1.6 |  |  | $ | 3.6 |  |  | $ | 4.9 |
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=118255775&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=118255775&loc=d3e1928-114920 + Details
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