XML 31 R21.htm IDEA: XBRL DOCUMENT v3.20.2
Postretirement and Other Benefits
9 Months Ended
Sep. 30, 2020
Retirement Benefits [Abstract]  
Postretirement and Other Benefits Postretirement and Other BenefitsThe Company sponsors pension benefits in the United States, France and Canada and OPEB benefits related to postretirement healthcare and life insurance in the United States and Canada. The Company’s Canadian pension and OPEB benefits are not material and therefore are not included in the following disclosures.
Pension and OPEB Benefits

The components of net pension and OPEB benefit costs for U.S. employees and net pension benefit costs for French employees during the three or nine months ended September 30, 2020 and 2019 were as follows ($ in millions):
Three Months Ended September 30,
 U.S. Pension BenefitsFrench Pension Benefits
 2020201920202019
Service cost$— $— $0.3 $0.3 
Interest cost0.9 1.2 — 0.1 
Expected return on plan assets(1.2)(1.5)— (0.1)
Amortizations and other0.9 0.5 0.3 0.2 
Net periodic benefit cost$0.6 $0.2 $0.6 $0.5 
Nine Months Ended September 30,
 U.S. Pension BenefitsFrench Pension Benefits
 2020201920202019
Service cost$— $— $0.9 $0.8 
Interest cost2.8 3.5 0.1 0.3 
Expected return on plan assets(3.7)(4.4)— (0.1)
Amortizations and other2.5 1.5 0.7 0.6 
Net periodic benefit cost$1.6 $0.6 $1.7 $1.6 
The components of net periodic benefit cost other than the service cost component are included in Other (expense) income, net in the condensed consolidated statements of income. During the fiscal year ending December 31, 2020, the Company expects to recognize approximately $3.3 million of amortization in Accumulated other comprehensive loss related to its U.S. pension and OPEB plans and approximately $0.9 million for its French pension plans.