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Information on Business Segments (Tables)

6 Months Ended

Jun. 30, 2021

Segment Reporting [Abstract]

Schedule of Net Sales by Reporting Segments

Net sales by reportable business segment for the three and six months ended June 30, 2021 and 2020 were as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
(in millions)			2021						2020						2021						2020
ACCO Brands North America			$	295.1					$	231.7					$	483.9					$	399.5
ACCO Brands EMEA			157.0						88.3						313.9						215.8
ACCO Brands International			65.7						46.9						130.5						135.7
Net sales			$	517.8					$	366.9					$	928.3					$	751.0

Schedule of Operating Income by Reporting Segment

Operating income (loss) by business segment for the three and six months ended June 30, 2021 and 2020 was as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
(in millions)			2021						2020						2021						2020
ACCO Brands North America			$	53.8					$	37.4					$	53.1					$	45.0
ACCO Brands EMEA			9.9						(1.8)						26.7						10.2
ACCO Brands International			2.8						(4.4)						3.4						1.5
Segment operating income			66.5						31.2						83.2						56.7
Change in fair value of contingent consideration			(4.9)						—						(11.6)						—
Corporate			(11.7)						(12.7)						(22.8)						(20.8)
Operating income(1)			49.9						18.5						48.8						35.9
Interest expense			11.6						9.9						24.8						18.5
Interest income			(0.5)						(0.3)						(0.6)						(0.6)
Non-operating pension income			(2.5)						(1.5)						(3.3)						(3.0)
Other (income) expense, net			(9.0)						1.2						3.9						0.7
Income before income tax			$	50.3					$	9.2					$	24.0					$	20.3

(1)Operating income (loss) is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; v) less restructuring charges; and vi) less change in the fair value of contingent consideration.

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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)
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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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