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v3.22.2.2

Pension and Other Retiree Benefits (Tables) | 9 Months Ended
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Sep. 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 nine months ended September 30, 2022 and 2021 were as follows:
|  | Three Months Ended September 30, |
|  | Pension |  |  | Post-retirement |
|  | U.S. |  |  | International |  |  |  |  |  |  |
(in millions) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Service cost | $ |  | — |  | $ |  | — |  | $ |  | 0.2 |  | $ |  | 0.4 |  | $ |  | — |  | $ |  | — |
Interest cost |  |  | 1.2 |  |  |  | 1.2 |  |  |  | 2.3 |  |  |  | 1.5 |  |  |  | — |  |  |  | — |
Expected return on plan assets |  |  | (2.7 | ) |  |  | (2.9 | ) |  |  | (4.2 | ) |  |  | (4.7 | ) |  |  | — |  |  |  | — |
Amortization of prior service cost |  |  | — |  |  |  | — |  |  |  | 0.1 |  |  |  | 0.1 |  |  |  | — |  |  |  | — |
Amortization of net loss (gain) |  |  | 0.9 |  |  |  | 0.9 |  |  |  | 1.2 |  |  |  | 1.7 |  |  |  | (0.1 | ) |  |  | (0.1 | )
Special termination benefit(1) |  |  | — |  |  |  | — |  |  |  | 0.8 |  |  |  | — |  |  |  | — |  |  |  | — |
Net periodic benefit (income) cost (3) | $ |  | (0.6 | ) | $ |  | (0.8 | ) | $ |  | 0.4 |  | $ |  | (1.0 | ) | $ |  | (0.1 | ) | $ |  | (0.1 | )
|  | Nine Months Ended September 30, |
|  | Pension |  |  | Post-retirement |
|  | U.S. |  |  | International |  |  |  |  |  |  |
(in millions) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Service cost | $ |  | — |  | $ |  | 0.5 |  | $ |  | 0.7 |  | $ |  | 1.2 |  | $ |  | — |  | $ |  | — |
Interest cost |  |  | 3.6 |  |  |  | 3.4 |  |  |  | 7.2 |  |  |  | 4.7 |  |  |  | — |  |  |  | — |
Expected return on plan assets |  |  | (8.1 | ) |  |  | (8.5 | ) |  |  | (13.3 | ) |  |  | (14.5 | ) |  |  | — |  |  |  | — |
Amortization of prior service cost |  |  | — |  |  |  | 0.1 |  |  |  | 0.2 |  |  |  | 0.2 |  |  |  | — |  |  |  | — |
Amortization of net loss (gain) |  |  | 2.7 |  |  |  | 2.7 |  |  |  | 3.9 |  |  |  | 5.3 |  |  |  | (0.3 | ) |  |  | (0.3 | )
Special termination benefit(1) |  |  | — |  |  |  | — |  |  |  | 0.8 |  |  |  | — |  |  |  | — |  |  |  | — |
Curtailment loss(2) |  |  | — |  |  |  | 1.4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net periodic benefit (income) cost (3) | $ |  | (1.8 | ) | $ |  | (0.4 | ) | $ |  | (0.5 | ) | $ |  | (3.1 | ) | $ |  | (0.3 | ) | $ |  | (0.3 | )
(1) Special termination benefit of $0.8 million due to the plan wind up of the ACCO Brands Canada Salaried and Hourly plans effective July 1, 2022. The plan wind up is considered an irrevocable event that triggers special accounting, specifically a one-time special termination benefit. The plan wind up is expected to be completed in 2024. (2) Curtailment loss of $1.4 million due to the pension benefit freeze for the Sidney group under the ACCO Brands Corporation Pension Plan. (3) 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 https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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