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Information On Business Segments (Tables)

9 Months Ended

Sep. 30, 2020

Segment Reporting [Abstract]

Schedule of Net Sales by Reporting Segments

Net sales by business segment for the three and nine months ended September 30, 2020 and 2019 were as follows:

			Three Months Ended September 30,												Nine Months Ended September 30,
(in millions)			2020						2019						2020						2019
ACCO Brands North America			$	238.5					$	272.4					$	638.0					$	740.7
ACCO Brands EMEA			136.4						133.1						352.2						407.9
ACCO Brands International			69.2						100.2						204.9						269.7
Net sales			$	444.1					$	505.7					$	1,195.1					$	1,418.3

Schedule of Operating Income by Reporting Segment

Operating income by business segment for the three and nine months ended September 30, 2020 and 2019 was as follows:

			Three Months Ended September 30,												Nine Months Ended September 30,
(in millions)			2020						2019						2020						2019
ACCO Brands North America			$	22.9					$	33.7					$	67.9					$	101.1
ACCO Brands EMEA			16.7						13.8						26.9						37.1
ACCO Brands International			3.7						10.8						5.2						20.5
Segment operating income			43.3						58.3						100.0						158.7
Corporate			(9.0)						(9.5)						(29.8)						(30.6)
Operating income(1)			34.3						48.8						70.2						128.1
Interest expense			10.2						11.5						28.7						33.6
Interest income			(0.2)						(0.7)						(0.8)						(2.9)
Non-operating pension income			(1.4)						(1.3)						(4.4)						(4.1)
Other expense (income), net			0.1						(0.9)						0.8						0.1
Income before income tax			$	25.6					$	40.2					$	45.9					$	101.4

(1)Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

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- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

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- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

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No definition available.

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