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Pension and Other Retiree Benefits (Tables) | 6 Months Ended
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Jun. 30, 2022
Retirement Benefits [Abstract] |
Components of Net Periodic Benefit Cost for Pension and Post-Retirement Plans | The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and six months ended June 30, 2022 and 2021 were as follows:
|  | Three Months Ended June 30, |
|  | Pension |  |  | Post-retirement |
|  | U.S. |  |  | International |  |  |  |  |  |  |
(in millions) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Service cost | $ |  | — |  | $ |  | 0.1 |  | $ |  | 0.2 |  | $ |  | 0.4 |  | $ |  | — |  | $ |  | — |
Interest cost |  |  | 1.2 |  |  |  | 1.2 |  |  |  | 2.4 |  |  |  | 1.6 |  |  |  | — |  |  |  | — |
Expected return on plan assets |  |  | (2.7 | ) |  |  | (2.8 | ) |  |  | (4.5 | ) |  |  | (5.0 | ) |  |  | — |  |  |  | — |
Amortization of prior service cost |  |  | — |  |  |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization of net loss (gain) |  |  | 0.9 |  |  |  | 0.8 |  |  |  | 1.3 |  |  |  | 1.8 |  |  |  | (0.1 | ) |  |  | (0.1 | )
Net periodic benefit income(2) | $ |  | (0.6 | ) | $ |  | (0.7 | ) | $ |  | (0.5 | ) | $ |  | (1.2 | ) | $ |  | (0.1 | ) | $ |  | (0.1 | )
|  | Six Months Ended June 30, |
|  | Pension |  |  | Post-retirement |
|  | U.S. |  |  | International |  |  |  |  |  |  |
(in millions) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Service cost | $ |  | — |  | $ |  | 0.5 |  | $ |  | 0.5 |  | $ |  | 0.8 |  | $ |  | — |  | $ |  | — |
Interest cost |  |  | 2.4 |  |  |  | 2.2 |  |  |  | 4.9 |  |  |  | 3.2 |  |  |  | — |  |  |  | — |
Expected return on plan assets |  |  | (5.4 | ) |  |  | (5.6 | ) |  |  | (9.1 | ) |  |  | (9.8 | ) |  |  | — |  |  |  | — |
Amortization of prior service cost |  |  | — |  |  |  | 0.1 |  |  |  | 0.1 |  |  |  | 0.1 |  |  |  | — |  |  |  | — |
Amortization of net loss (gain) |  |  | 1.8 |  |  |  | 1.8 |  |  |  | 2.7 |  |  |  | 3.6 |  |  |  | (0.2 | ) |  |  | (0.2 | )
Curtailment loss(1) |  |  | — |  |  |  | 1.4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net periodic benefit (income) cost (2) | $ |  | (1.2 | ) | $ |  | 0.4 |  | $ |  | (0.9 | ) | $ |  | (2.1 | ) | $ |  | (0.2 | ) | $ |  | (0.2 | )
(1) Curtailment loss of $1.4 million due to the pension benefit freeze for the Sidney group under the ACCO Brands Corporation Pension Plan. (2) The components of net periodic benefit (income) cost, other than service cost, are included in the line "Non-operating pension income" in the Consolidated Statements of Income.

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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=123447040&loc=d3e1928-114920 + Details
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