ACCO Brands (ACCO) 10-K 27 Feb 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Feb. 19, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	ACCO BRANDS CORP
Trading Symbol	ACCO
Entity Central Index Key	712,034
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		102,206,938
Entity Shell Company	false
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 1,415

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions		Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents		$ 67	$ 76.9
Accounts receivable less allowances for discounts and doubtful accounts of $16.0 and Accounts receivable less allowances for discounts, doubtful accounts and returns of $18.1, respectively		428.4	469.3
Inventories		340.6	254.2
Other current assets		44.2	29.2
Total current assets		880.2	829.6
Total property, plant and equipment		618.7	645.2
Less: accumulated depreciation		(355)	(366.7)
Property, plant and equipment, net	[1]	263.7	278.5
Deferred income taxes		115.1	137.9
Goodwill		708.9	670.3
Identifiable intangibles, net of accumulated amortization of $236.4 and $203.7, respectively		787	839.9
Other non-current assets		31.5	42.9
Total assets		2,786.4	2,799.1
Current liabilities:
Current portion of long-term debt		39.5	43.2
Accounts payable		274.6	178.2
Accrued compensation		41.6	60.9
Accrued customer program liabilities		114.5	141.1
Accrued interest		1.2	1.2
Other current liabilities		127.8	113.8
Total current liabilities		599.2	538.4
Long-term debt, net of debt issuance costs of $5.5 and $7.1, respectively		843	889.2
Deferred income taxes		176.2	177.1
Pension and post-retirement benefit obligations		257.2	275.5
Other non-current liabilities		121.1	144.8
Total liabilities		1,996.7	2,025
Stockholders' equity:
Preferred stock, $0.01 par value, 25,000,000 shares authorized; none issued and outstanding		0	0
Common stock, $0.01 par value, 200,000,000 shares authorized; 106,249,322 and 109,597,197 shares issued and 102,748,700 and 106,684,084 outstanding, respectively		1.1	1.1
Treasury stock, 3,500,622 and 2,913,113 shares, respectively		(33.9)	(26.4)
Paid-in capital		1,941	1,999.7
Accumulated other comprehensive loss		(461.7)	(461.1)
Accumulated deficit		(656.8)	(739.2)
Total stockholders' equity		789.7	774.1
Total liabilities and stockholders' equity		$ 2,786.4	$ 2,799.1
[1]	Net property, plant and equipment as of December 31, 2018 and 2017 contained $51.9 million and $42.1 million, respectively of computer software assets, respectively, which are classified within machinery and equipment and construction in progress. Amortization expense for software was $8.2 million, $7.1 million and $7.0 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Consolidated Balance Sheets Con

Consolidated Balance Sheets Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for Sales Discounts, Doubtful Accounts and Cash Discounts, Accounts Receivable, Current	$ 16
Allowance for Sales Discounts, Doubtful Accounts, Cash Discounts and Returns, Accounts Receivable, Current		$ 18.1
Amortizable intangible assets, accumulated amortization	236.4	203.7
Debt Issuance cost, unamortized	$ 5.5	$ 7.1
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	106,249,322	109,597,197
Common stock, shares outstanding	102,748,700	106,684,084
Treasury stock, shares	3,500,622	2,913,113

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) shares in Millions, $ in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net sales		$ 1,941.2	$ 1,948.8	$ 1,557.1
Cost of products sold		1,313.4	1,291.5	1,042.2
Gross profit		627.8	657.3	514.9
Operating costs and expenses:
Selling, general and administrative expenses		392.4	415.5	328.8
Amortization of intangibles		36.7	35.6	21.6
Restructuring charges		11.7	21.7	5.4
Total operating costs and expenses		440.8	472.8	355.8
Operating income	[1]	187	184.5	159.1
Non-operating expense (income):
Interest expense		41.2	41.1	49.3
Interest income		(4.4)	(5.8)	(6.4)
Equity in earnings of joint venture		0	0	(2.1)
Non-operating pension income		(9.3)	(8.5)	(8.2)
Other expense (income), net		1.6	(0.4)	1.4
Income before income tax		157.9	158.1	125.1
Income tax expense		51.2	26.4	29.6
Net income		$ 106.7	$ 131.7	$ 95.5
Basic income per share:
Basic income per share		$ 1.02	$ 1.22	$ 0.89
Diluted income per share:
Diluted income per share		$ 1	$ 1.19	$ 0.87
Weighted average number of shares outstanding:
Basic		104.8	108.1	107
Diluted		107	110.9	109.2
[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.

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net income	$ 106.7	$ 131.7	$ 95.5
Other Comprehensive Income (loss), Derivatives Qualifying as Hedges, Net of Tax
Unrealized income (loss) on derivative instruments, net of tax (expense) benefit of $(0.8), $1.0 and $(0.7), respectively	1.9	(2.3)	1.7
Foreign currency translation:
Foreign currency translation adjustments, net of tax (expense) benefit of $(0.6), $5.0 and $0.0, respectively	6.2	(19.5)	16.8
Other Comprehensive Income (loss) Pension and Other Post-retirement Plans Adjustment Net Of Tax
Recognition of deferred pension and other post-retirement items, net of tax benefit of $2.2, $5.8 and $0.6, respectively	(8.7)	(19.9)	(8.7)
Other Comprehensive Income (Loss), Net of Tax	(0.6)	(41.7)	9.8
Comprehensive income	$ 106.1	$ 90	$ 105.3

Consolidated Statements Of Co_2

Consolidated Statements Of Comprehensive Income Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	$ (0.8)	$ 1	$ (0.7)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	(0.6)	5	0
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, Tax	$ 2.2	$ 5.8	$ 0.6

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating activities
Net income	$ 106.7	$ 131.7	$ 95.5
Gain on revaluation of previously held joint venture equity interest	0	0	(28.9)
Amortization of inventory step-up	0.1	0.9	0.4
Loss (gain) on disposal of assets	0.2	(1.3)	(0.3)
Deferred income tax expense (benefit)	22.7	(45.2)	6
Insurance claims, net of proceeds	0	(0.4)	0
Depreciation	34	35.6	30.4
Amortization of debt issuance costs	2.1	2.9	3.8
Amortization of intangibles	36.7	35.6	21.6
Stock-based compensation	8.8	17	19.4
Loss on debt extinguishment	0.3	0	29.9
Other non-cash items	0	0	0.1
Equity in earnings of joint venture, net of dividends received	0	0	(1.6)
Changes in balance sheet items:
Accounts receivable	46	10.2	13.4
Inventories	(92.9)	2.5	16.7
Other assets	5.5	4.6	5.5
Accounts payable	101	(18.7)	(19.3)
Accrued expenses and other liabilities	(72.5)	(8.3)	(31.2)
Accrued income taxes	(3.9)	37.8	5.7
Net cash provided by operating activities	194.8	204.9	167.1
Investing activities
Additions to property, plant and equipment	(34.1)	(31)	(18.5)
Proceeds from the disposition of assets	0.2	4.2	0.7
Cost of acquisitions, net of cash acquired	(38)	(292.3)	(88.8)
Other	0	0	0.2
Net cash used by investing activities	(71.9)	(319.1)	(106.4)
Financing activities
Proceeds from long-term borrowings	225.3	484.1	587.4
Repayments of long-term debt	(249.5)	(296.5)	(685.1)
Borrowings of notes payable, net	0	0	51.5
Payment for debt premium	0	0	(25)
Payments for debt issuance costs	(0.6)	(3.6)	(6.9)
Repurchases of common stock	(75)	(36.6)	0
Dividends paid	(25.1)	0	0
Payments related to tax withholding for stock-based compensation	(7.5)	(9.4)	(5.1)
Proceeds from the exercise of stock options	6.8	4.2	6.8
Net cash (used) provided by financing activities	(125.6)	142.2	(76.4)
Effect of foreign exchange rate changes on cash and cash equivalents	(7.2)	6	3.2
Net (decrease) increase in cash and cash equivalents	(9.9)	34	(12.5)
Cash and cash equivalents
Beginning of the period	76.9	42.9	55.4
End of the period	67	76.9	42.9
Supplemental Cash Flow Information [Abstract]
Interest	37.9	38	50.1
Income taxes	$ 33.7	$ 34.8	$ 16.9

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) $ in Millions	Total	Common Stock	Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Accumulated Deficit
Balance at start of period at Dec. 31, 2015	$ 581.2	$ 1.1	$ 1,988.3	$ (429.2)	$ (11.8)	$ (967.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	95.5	0	0	0	0	95.5
Gain (loss) on derivative financial instrument, net of tax	1.7	0	0	1.7	0	0
Translation impact	16.8	0	0	16.8	0	0
Pension and post-retirement adjustment, net of tax	(8.7)	0	0	(8.7)	0	0
Stock-based compensation	19.4	0	19.4	0	0	0
Common stock issued, net of shares withheld for employee taxes	1.6	0	6.8	0	(5.2)	0
Excess tax benefit on stock-based compensation	1.2	0	1.2	0	0	0
Balance at end of period at Dec. 31, 2016	$ 708.7	$ 1.1	2,015.7	(419.4)	$ (17)	(871.7)
Balance at start of period (in shares) at Dec. 31, 2015	105,640,003	107,129,051			1,489,048
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	2,266,641	2,957,232			690,591
Balance at end of period (in shares) at Dec. 31, 2016	107,906,644	110,086,283			2,179,639
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 131.7	$ 0	0	0	$ 0	131.7
Gain (loss) on derivative financial instrument, net of tax	(2.3)	0	0	(2.3)	0	0
Translation impact	(19.5)	0	0	(19.5)	0	0
Pension and post-retirement adjustment, net of tax	(19.9)	0	0	(19.9)	0	0
Common stock repurchases	(36.6)	0	(36.6)	0	0	0
Stock-based compensation	17	0	17	0	0	0
Common stock issued, net of shares withheld for employee taxes	(5.2)	0	4.2	0	(9.4)	0
Balance at end of period at Dec. 31, 2017	$ 774.1	$ 1.1	1,999.7	(461.1)	$ (26.4)	(739.2)
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	2,045,321	2,778,795			733,474
Common stock repurchases	(3,267,881)	(3,267,881)			0
Balance at end of period (in shares) at Dec. 31, 2017	106,684,084	109,597,197			2,913,113
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 106.7	$ 0	0	0	$ 0	106.7
Gain (loss) on derivative financial instrument, net of tax	1.9	0	0	1.9	0	0
Translation impact	6.2	0	0	6.2	0	0
Pension and post-retirement adjustment, net of tax	(8.7)	0	0	(8.7)	0	0
Common stock repurchases	(75)	0	(75)	0	0	0
Stock-based compensation	8.8	0	9.5	0	0	(0.7)
Common stock issued, net of shares withheld for employee taxes	(0.7)	0	6.8	0	(7.5)	0
Dividends declared, $0.24 per share	(25.1)	0	0	0	0	(25.1)
Other	(0.1)	0	0	0	0	(0.1)
Balance at end of period at Dec. 31, 2018	$ 789.7	$ 1.1	$ 1,941	$ (461.7)	$ (33.9)	$ (656.8)
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	2,058,575	2,646,084			587,509
Common stock repurchases	(5,993,959)	(5,993,959)			0
Balance at end of period (in shares) at Dec. 31, 2018	102,748,700	106,249,322			3,500,622

Consolidated Statements of St_2

Consolidated Statements of Stockholders’ Equity Consolidated Statements of Stockholders' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2018$ / shares
Statement of Stockholders' Equity [Abstract]
Common Stock, Dividends, Per Share, Declared	$ 0.24

Basis Of Presentation

Basis Of Presentation	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	1. Basis of Presentation As used in this Annual Report on Form 10-K for the fiscal year ended December 31, 2018 , the terms "ACCO Brands," "ACCO," the "Company," "we," "us," and "our" refer to ACCO Brands Corporation, a Delaware corporation incorporated in 2005, and its consolidated domestic and international subsidiaries. The management of ACCO Brands Corporation is responsible for the accuracy and internal consistency of the preparation of the consolidated financial statements and notes contained in this Annual Report on Form 10-K. The consolidated financial statements include the accounts of ACCO Brands Corporation and its domestic and international subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. On July 2, 2018, we completed the acquisition (the "GOBA Acquisition") of GOBA Internacional, S.A. de C.V. ("GOBA"), a leading provider of school and craft products in Mexico under the Barrilito ® brand, for a preliminary purchase price of approximately $38.0 million , net of cash acquired, and subject to working capital and other adjustments. The GOBA Acquisition is expected to increase the breadth and depth of our distribution, especially with wholesalers and retailers throughout Mexico and complement our existing office products portfolio with a strong offering of school and craft products. The results of GOBA are included in the ACCO Brands International segment from July 2, 2018. On January 31, 2017, we completed the acquisition (the "Esselte Acquisition") of Esselte Group Holdings AB ("Esselte"). Accordingly, the financial results of Esselte are included in the Company's consolidated financial statements from February 1, 2017, and are reflected in all three of the Company's reportable business segments. On May 2, 2016, we completed the acquisition of Australia Stationery Industries, Inc. (the "PA Acquisition"), which indirectly owned the 50% of the Pelikan Artline joint venture and the issued capital stock of Pelikan Artline Pty Limited (collectively, "Pelikan Artline") that was not already owned by the Company. Prior to the PA Acquisition, the Pelikan Artline joint venture was accounted for under the equity method. From the date of the PA Acquisition, the results of Pelikan Artline are included in the Company's consolidated financial statements and are reported in the ACCO Brands International segment. Accordingly, we no longer separately report equity in earnings from this joint venture. For more information on these acquisitions, see " Note 3. Acquisitions ." In accordance with the adoption of the Accounting Standard Update ("ASU") No. 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, the Company retrospectively revised its presentation of pension costs, reclassifying the non-service components of periodic pension income/cost to " Non-operating pension income " in the Consolidated Statements of Income for the years ended December 31, 2017 and 2016 . For more information, see " Note 2. Significant Accounting Policies, Recent Accounting Pronouncements and Adopted Accounting Standards ." On January 1, 2018, the Company adopted accounting standard ASU 2014-09, Revenue from Contracts with Customers and all related amendments (Topic 606), applying the modified retrospective transition method to all customer contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after December 31, 2017 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. For more information, see " Note 2. Significant Accounting Policies, Recent Accounting Pronouncements and Adopted Accounting Standards " and " Note 5. Revenue Recognition ." Certain prior year amounts have been reclassified for consistency with the current year presentation in " Note 17. Information on Business Segments ."

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies, Recent Accounting Pronouncements and Adopted Accounting Standards Nature of Business ACCO Brands is a designer, marketer and manufacturer of recognized consumer and end-user demanded brands used in businesses, schools, and homes. ACCO Brands has three reportable business segments each of which is comprised of different geographic regions. Each of the Company's three reportable business segments designs, markets, sources, manufactures and sells recognized consumer and other end-user demanded brands used in businesses, schools and homes. Product designs are tailored based on end-user preferences in each geographic region. Our product categories include school products; storage and organization; laminating, binding and shredding machines and related consumable supplies; calendars; stapling and punching; whiteboards; computer accessories; and do-it-yourself tools, among others. Our portfolio of consumer and other end-user demanded brands includes both globally and regionally recognized brands. ACCO Brands markets and sells its strong multi-product offering broadly and is not dependent on any one channel. Our products are sold through all relevant channels, namely retailers, including: mass retailers; e-tailers; discount, drug/grocery and variety chains; warehouse clubs; hardware and specialty stores; independent office product dealers; office superstores; wholesalers; and contract stationers. We also sell directly to commercial and consumer end-users through our e-commerce platform and our direct sales organization. Use of Estimates Our financial statements are prepared in conformity with U.S. GAAP. Preparation of our financial statements requires us to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses presented for each reporting period in the financial statements and the related accompanying notes. Actual results could differ significantly from those estimates. We regularly review our assumptions and estimates, which are based on historical experience and, where appropriate, current business trends. We believe that the following discussion addresses our critical accounting policies, which require significant, subjective and complex judgments to be made by our management. Cash and Cash Equivalents Highly liquid investments with an original maturity of three months or less are included in cash and cash equivalents. Accounts Receivables and Allowances for Sales/Pricing/Cash Discounts and Doubtful Accounts Trade receivables are recorded at the stated amount, less allowances for sales/pricing discounts and doubtful accounts. The allowance for sales/pricing/cash discounts represents estimated uncollectible receivables associated with the products previously sold to customers, and is recorded at the same time that the sales are recognized. The allowance is based on historical trends. The allowance for doubtful accounts represents estimated uncollectible receivables associated with potential customer defaults on contractual obligations, usually due to a customer's potential insolvency. The allowance includes amounts for certain customers where a risk of default has been specifically identified. In addition, the allowance includes a provision for customer defaults on a general formulaic basis when it is determined the risk of some default is probable and estimable, but cannot yet be associated with a specific customer. The assessment of the likelihood of customer defaults is based on various factors, including the length of time the receivables are past due, historical experience and existing economic conditions. The allowances are recorded as reductions to "Net sales" and "Accounts receivable, net." Inventories Inventories are priced at the lower of cost (principally first-in, first-out) or net realizable value. Inventory reserves are recorded for obsolete or slow-moving inventory based on assumptions about future demand and marketability of products, the impact of new product introductions and specific identification of items, such as product discontinuance or engineering/material changes. These estimates could vary significantly, either favorably or unfavorably, from actual requirements if future economic conditions, customer inventory levels or competitive conditions differ from our expectations. Property, Plant and Equipment Property, plant and equipment are carried at cost. Depreciation is provided, principally on a straight-line basis, over the estimated useful lives of the assets. Gains or losses resulting from dispositions are included in operating income. Betterments and renewals, which improve and extend the life of an asset are capitalized; maintenance and repair costs are expensed. Purchased computer software is capitalized and amortized over the software’s useful life. The following table shows estimated useful lives of property, plant and equipment: Property, plant and equipment Useful Life Buildings 40 to 50 years Leasehold improvements Lesser of lease term or the life of the asset Machinery, equipment and furniture 3 to 10 years Computer software 5 to 10 years We capitalize interest for major capital projects. Capitalized interest is added to the cost of the underlying assets and is depreciated over the useful lives of those assets. We capitalized interest of $0.6 million , $0.1 million and $0.1 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Long-Lived Assets We test long-lived assets for impairment whenever events or changes in circumstances indicate that the assets’ carrying amount may not be recoverable from its undiscounted cash flow. When such events occur, we compare the sum of the undiscounted cash flow expected to result from the use and eventual disposition of the asset or asset group to the carrying amount of a long-lived asset or asset group. The cash flows are based on our best estimate at the time of future cash flow, derived from the most recent business projections. If this comparison indicates that there is an impairment, the amount of the impairment is typically calculated using discounted expected future cash flow. The discount rate applied to these cash flows is based on our weighted average cost of capital, computed by selecting market rates at the valuation dates for debt and equity that are reflective of the risks associated with an investment in our industry as estimated by using comparable publicly traded companies. Intangible Assets Intangible assets are comprised primarily of indefinite-lived and amortizable intangible assets acquired and arising from the application of purchase accounting. Indefinite-lived intangible assets are not amortized, but are evaluated at least annually to determine whether the indefinite useful life is appropriate. In addition, amortizable intangible assets other than goodwill are amortized over their useful lives. Certain of our trade names have been assigned an indefinite life as we currently anticipate that these trade names will contribute cash flows to ACCO Brands indefinitely. We test indefinite-lived intangibles for impairment at least annually, normally in the second quarter, and whenever market or business events indicate there may be a potential adverse impact on a particular intangible. The test may be on a qualitative or quantitative basis as allowed by GAAP. We consider the implications of both external factors (e.g., market growth, pricing, competition, and technology) and internal factors (e.g., product costs, margins, support expenses, and capital investment) and their potential impact on cash flows in both the near and long term, as well as their impact on any identifiable intangible asset associated with the business. Based on recent business results, consideration of significant external and internal factors, and the resulting business projections, indefinite-lived intangible assets are reviewed to determine whether they are likely to remain indefinite-lived, or whether a finite life is more appropriate. In addition, based on events in the period and future expectations, management considers whether the potential for impairment exists. Finite lived intangibles are amortized over 10 , 15 , 23 or 30 years. We performed our annual assessment, on a qualitative basis, as allowed by GAAP, for the majority of our indefinite-lived trade names in the second quarter of 2018 and concluded that no impairment existed. For one of our indefinite-lived trade names that was not substantially above its carrying value, Mead ® , we performed a quantitative test in the second quarter of 2018. A 1.5% long-term growth rate and an 11.5% discount rate were used. We concluded that the Mead ® trade name was not impaired. As of June 30, 2018, we changed the indefinite-lived Mead ® trade name to an amortizable intangible asset. The change was made as a result of decisions regarding the Company's future use of the trade name. The Company began amortizing the Mead ® trade name on a straight-line basis over a life of 30 years on July 1, 2018. Goodwill Goodwill has been recorded on our balance sheet and represents the excess of the cost of an acquisition when compared to the fair value of the net assets acquired. The authoritative guidance on goodwill and other intangible assets requires that goodwill be tested for impairment at a reporting unit level. We have determined that our reporting units are ACCO Brands North America, ACCO Brands EMEA and ACCO Brands International. We test goodwill for impairment at least annually and whenever events or circumstances make it more likely than not that an impairment may have occurred. As permitted by GAAP, we may perform a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test as required by GAAP. We performed our annual assessment in the second quarter of 2018 , on a qualitative basis, and concluded that it was not more likely than not that the fair value of any reporting unit is less than its carrying amount. If the qualitative assessment determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if it is determined that a qualitative assessment is not appropriate, we would perform a quantitative goodwill impairment test where we calculate the fair value of the reporting units. When applying a fair-value-based test, the fair value of a reporting unit is compared to its carrying value. If the fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is considered not impaired and no further testing is required. If the carrying value of the net assets assigned to a reporting unit exceeds the fair value of a reporting unit, an impairment charge is recognized, however, the loss recognized is not to exceed the total amount of goodwill allocated to the reporting unit. Employee Benefit Plans We provide a range of benefits to our employees and retired employees, including pension, post-retirement, post-employment and health care benefits. We record annual amounts relating to these plans based on calculations specified by GAAP, which include various actuarial assumptions, including discount rates, assumed rates of return, mortality rate tables, compensation increases, turnover rates and health care cost trends. Actuarial assumptions are reviewed on an annual basis and modifications to these assumptions are made based on current rates and trends when it is deemed appropriate. As required by GAAP, the effect of our modifications and unrecognized actuarial gains and losses are generally recorded to a separate component of accumulated other comprehensive income (loss) ("AOCI") in stockholders’ equity and amortized over future periods. Income Taxes Deferred tax liabilities or assets are established for temporary differences between financial and tax reporting bases and are subsequently adjusted to reflect changes in tax rates expected to be in effect when the temporary differences reverse. A valuation allowance is recorded to reduce deferred tax assets to an amount that is more likely than not to be realized. Facts and circumstances may change and cause us to revise the conclusions on our ability to realize certain net operating losses and other deferred tax attributes. The amount of income taxes that we pay is subject to ongoing audits by federal, state and foreign tax authorities. Our estimate of the potential outcome of any uncertain tax position is subject to management’s assessment of relevant risks, facts and circumstances existing at that time. We believe that we have adequately provided for reasonably foreseeable outcomes related to these matters. However, our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period any assessments are received, revised or resolved. On December 22, 2017, the U.S. Tax Act was signed into law. The U.S. Tax Act made broad and complex changes to the U.S. tax code, including, but not limited to: (i) reducing the future U.S. federal corporate tax rate from 35 percent to 21 percent; (ii) requiring companies to pay a one-time transition tax on certain undistributed earnings of foreign subsidiaries (the "Transition Toll Tax"); (iii) bonus depreciation that will allow for full expensing of qualified property; (iv) a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries; (v) a new provision designed to tax global intangible low-taxed income ("GILTI"); (vi) the repeal of domestic production activity deductions; (vii) limitations on the deductibility of certain executive compensation expenses; (viii) limitations on the use of foreign tax credits to reduce U.S. income tax liability; and (ix) a new provision that allows a domestic corporation an immediate deduction for a portion of its foreign derived intangible income ("FDII"). The Company has elected to treat taxes due on taxable income related to GILTI as a current period expense when incurred. With the enactment of the U.S. Tax Act, we believe that our offshore cash can be accessed without adverse U.S. tax consequences. After analyzing our global working capital and cash requirements, the Company has reassessed and updated its indefinite reinvestment assertion under ASC 740. As of December 31, 2018 , the Company has recorded $1.4 million of deferred taxes on approximately $369 million of unremitted earnings of non-U.S. subsidiaries that may be remitted to the U.S. The Company has $106 million of additional unremitted earnings of non-U.S. subsidiaries, which are indefinitely reinvested and for which no deferred taxes have been provided. For further information on the U.S. Tax Act, see " Note 12. Income Taxes " to the consolidated financial statements contained in Item 8. of this report. Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to our customers in an amount reflective of the consideration we expect to receive in exchange for those goods or services. Taxes we collect concurrent with revenue producing activities are excluded from revenue. Incidental items incurred that are immaterial in the context of the contract are expensed. At the inception of each contract, the Company assesses the products and services promised and identifies each distinct performance obligation. To identify the performance obligations, the Company considers all products and services promised regardless of whether they are explicitly stated or implied within the contract or by standard business practices. Products : For our products, we transfer control and recognize a sale primarily when we either ship the product from our manufacturing facility or distribution center, or upon delivery to a customer specified location depending upon the terms in the customer agreement. In addition, we recognize revenue for private label products as the product is manufactured (or over-time) when a contract has an enforceable right to payment. For consignment arrangements, revenue is not recognized until the products are sold to the end customer. Customer Program Costs : Customer programs and incentives ("Customer Program Costs") are a common practice in our industry. We incur Customer Program Costs to obtain favorable product placement, to promote sell-through of products and to maintain competitive pricing. The amount of consideration we receive and revenue we recognize is impacted by Customer Program Costs, including sales rebates (which are generally tied to achievement of certain sales volume levels); in-store promotional allowances; shared media and customer catalog allowances; other cooperative advertising arrangements; freight allowance programs offered to our customers; allowances for discounts and reserves for returns. We recognize Customer Program Costs, primarily as a deduction to gross sales, at the time that the associated revenue is recognized. Customer Program Costs are based on management's best estimates using the most likely amount method and is an amount that is unlikely to be reversed. In the absence of a signed contract, estimates are based on historical or projected experience for each program type or customer. We adjust our estimate of revenue when the most likely amount of consideration we expect to receive changes. Service or Extended Maintenance Agreements ("EMAs"): Depending on the terms of the EMA, we may defer recognition of the consideration received for any unsatisfied obligations. We use an observable price to determine the stand-alone selling price for separate performance obligations or an estimated cost plus margin approach, for our separately priced service/maintenance agreements that extend mechanical and maintenance coverage beyond our base warranty coverage to our Print Finishing Solutions customers. These agreements range in duration from three to sixty months, however, most agreements are one year or less. We generally receive payment at inception of the EMAs and recognize revenue over the term of the agreement on a straight line basis. Shipping and Handling : Freight and distribution activities performed before the customer obtains control of the goods are not considered promised services under customer contracts and therefore are not distinct performance obligations. The Company has chosen to account for shipping and handling activities as a fulfillment activity, and therefore accrues the expense of freight and distribution in "Cost of products sold" when products are shipped. We reflect all amounts billed to customers for shipping and handling in net sales and the costs we incurred for shipping and handling (including costs to ship and move product from the seller’s place of business to the buyer’s place of business, as well as costs to store, move and prepare products for shipment) in cost of products sold. Reserve for Sales Returns: The reserve for sales returns represents estimated uncollectible receivables associated with the potential return of products previously sold to customers, and is recorded at the same time that the sales are recognized. The reserve includes a general provision for product returns based on historical trends. In addition, the reserve includes amounts for currently authorized customer returns that are considered to be abnormal in comparison to the historical trends. We record the returns reserve, on a gross basis, as a reduction to " Net sales " and " Cost of products sold " with increases to " Other current liabilities " and " Inventories ." Cost of Products Sold Cost of products sold includes all manufacturing, product sourcing and distribution costs, including depreciation related to assets used in the manufacturing, procurement and distribution process, allocation of certain information technology costs supporting those processes, inbound freight, shipping and handling costs, purchasing costs associated with materials and packaging used in the production processes. Selling, General and Administrative Expenses Selling, general and administrative expenses ("SG&A") include advertising, marketing, and selling (including commissions) expenses, research and development, customer service, depreciation related to assets outside the manufacturing and distribution processes and all other general and administrative expenses outside the manufacturing and distribution functions (e.g., finance, human resources, information technology, and corporate expenses). Advertising Expenses Advertising expenses were $105.5 million , $114.8 million and $110.1 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. These costs primarily include, but are not limited to, cooperative advertising and promotional allowances as described in " Customer Program Costs " above, and are principally expensed as incurred. Warranty Reserves We offer our customers various warranty terms based on the type of product that is sold. Estimated future obligations related to products sold under these warranty terms are provided by charges to cost of products sold in the same period in which the related revenue is recognized. Research and Development Expenses Research and development expenses were $23.8 million , $23.5 million and $21.0 million for the years ended December 31, 2018 , 2017 and 2016 , respectively, are classified as SG&A expenses and are charged to expense as incurred. Stock-Based Compensation Our primary types of share-based compensation consist of stock options, restricted stock unit awards and performance stock unit awards. Stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite service period. Where awards are made with non-substantive vesting periods (for example, where a portion of the award vests due to retirement eligibility), we estimate and recognize expense based on the period from the grant date to the date on which the employee is retirement eligible. The Company accounts for forfeitures as they occur. Foreign Currency Translation Foreign currency balance sheet accounts are translated into U.S. dollars at the rates of exchange at the balance sheet date. Income and expenses are translated at the average rates of exchange in effect during the period. The related translation adjustments are made directly to a separate component of AOCI in stockholders’ equity. Some transactions are made in currencies different from an entity’s functional currency, gains and losses on these foreign currency transactions are included in income as they occur. Derivative Financial Instruments We recognize all derivatives as either assets or liabilities on the balance sheet and record those instruments at fair value. If the derivative is designated as a fair value hedge and is effective, the changes in the fair value of the derivative and of the hedged item attributable to the hedged risk are recognized in earnings in the same period. If the derivative is designated as a cash flow hedge, the effective portions of changes in the fair value of the derivative are recorded in AOCI and are recognized in the Consolidated Statements of Income when the hedged item affects earnings. Ineffective portions of changes in the fair value of cash flow hedges are recognized in earnings. Certain forecasted transactions, assets and liabilities are exposed to foreign currency risk. We continually monitor our foreign currency exposures in order to maximize the overall effectiveness of our foreign currency hedge positions. Principal currencies hedged include the U.S. dollar, Euro, Australian dollar, Canadian dollar, Swedish krona, British pound and Japanese yen. Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (the "FASB") issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. This ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The Company is currently in the process of evaluating the impact of adoption of ASU 2018-15 on the Company’s consolidated financial statements. ASU 2018-015 is effective for fiscal years ending after December 15, 2019. Early adoption of the standard is permitted, including adoption in any interim period for which financial statements have not been issued. In August 2017, the FASB issued ASU No. 2017-12, Derivative and Hedging (Topic 815), Targeted Improvements to Accounting for Hedging Activities. This ASU improves certain aspects of the hedge accounting model, including making more risk management strategies eligible for hedge accounting and simplifying the assessment of hedge effectiveness. The Company is currently in the process of assessing the impact of adoption of ASU 2017-12 on the Company's consolidated financial statements. The Company will adopt ASU 2017-12 at the beginning of its 2019 fiscal year. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This ASU amends the existing accounting standard for leases. The amendments are intended to increase transparency and comparability among organizations by requiring recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. The new standard is effective for annual periods beginning after December 15, 2018. The Company will conclude its evaluation on the new guidance in the first quarter of 2019. The Company expects the impact to the Company’s Consolidated Balance Sheet to be material, but at this time, the Company does not expect the adoption of ASU 2016-02 to have a material impact on its Consolidated Statements of Income . A net cumulative effect adjustment will be recorded upon adoption, however it is not expected to be material. The Company is in the process of analyzing existing leases, practical expedients, and deploying its implementation strategy. The Company is also in the process of updating its accounting policies, business process, systems, controls, and disclosures. The Company will adopt ASU 2016-02 at the beginning of its 2019 fiscal year. In July 2018, the FASB issued ASU 2018-11 Leases (Topic 842), Targeted Improvements. With this ASU, the FASB decided to provide another transition method in addition to the existing transition method by allowing entities to initially apply ASU 2016-02 at the adoption date (January 1, 2019 for the Company) and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. An entity that elects this additional (and optional) transition method must provide the required Topic 840 disclosures for all periods that continue to be in accordance with Topic 840. The amendments do not change the existing disclosure requirements in Topic 840 (for example, they do not create interim disclosure requirements that entities previously were not required to provide). The Company will apply this new transition method upon adoption of ASU 2016-02. There are no other recently issued accounting standards that are expected to have a material effect on the Company’s financial condition, results of operations or cash flow. Recently Adopted Accounting Standards In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20), Disclosure Framework - Changes to the Disclosures Requirements for Defined Benefit Plans. This ASU removes disclosures that no longer are considered cost beneficial, clarifies the specific requirements of disclosures, and adds disclosure requirements identified as relevant. ASU 2018-14 is effective for fiscal years ending after December 15, 2020. Early adoption is permitted for all entities and is to be applied on a retrospective basis. The Company adopted ASU 2018-14 and its related disclosures in the fourth quarter of its 2018 fiscal year. The adoption of ASU 2018-14 did not have a material impact on its consolidated financial statements. In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220). Prior to ASU 2018-02, GAAP required deferred tax assets and deferred tax liabilities to be adjusted for the effect of a change in tax laws or rates with the effect included in income from continuing operations in the reporting period including the enactment date. The U.S. Tax Act reduces the historical U.S. corporate tax rate and the effect of that change is required to be included in income from continuing operations, even if the original tax effects were recorded in AOCI. This could cause some tax effects to become stranded in AOCI as they are not updated to reflect the new tax rate. This new standard allows a company to elect to reclass the stranded tax effects resulting from the U.S. Tax Act from AOCI to retained earnings. ASU 2018-02 is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2018. The Company adopted ASU 2018-02 in the fourth quarter of its 2018 fiscal year and has elected not to reclass the stranded tax effects resulting from the U.S. Tax Act from AOCI to retained earnings. On January 1, 2018, we adopted the accounting standard ASU No. 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The new standard requires presentation of all components of net periodic pension and postretirement benefit costs, other than service costs, in an income statement line item included in "Non-operating expense (income)." The service cost component will continue to be presented in SG&A. The Company used the practical expedient which permits an employer to use the amounts disclosed in its pension disclosures as the basis for applying the retrospective presentation requirements. On this basis, the Company restated its operating income, which was reduced by $8.5 million and $8.2 million for the years ended December 31, 2017 and 2016, respectively. On January 1, 2018, we adopted the accounting standard ASU 2014-09, Revenue from Contracts with Customers and all the related amendments (Topic 606) and applied it to contracts which were not completed as of January 1, 2018 using the modified retrospective method. A completed contract is one where all (or substantially all) of the revenue was recognized in accordance with the revenue guidance that was in effect before the date of initial application of ASU 2014-09. We recognized the cumulative effect of $1.6 million , net of tax, upon adopting ASU 2014-09 as an addition to opening retained earnings as of January 1, 2018. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The majority of our revenue is recognized at a point in time when control is transferred to our customer, which is usually when products are shipped or delivered based upon the specific terms contained within the agreement. Our general payment terms are usually within 30 - 90 days. We do not have any significant financing components. The cumulative effect of the changes on our January 1, 2018 opening Consolidated Balance Sheet due to the adoption of ASU 2014-09 was as follows: (in millions) Balance at December 31, 2017 Adjustments due to ASU 2014-09 Balance at January 1, 2018 Assets: Inventories $ 254.2 $ (3.5 ) $ 250.7 Other current assets 29.2 6.9 36.1 Liabilities and stockholders' equity: Accrued customer program liabilities 141.1 1.1 142.2 Other current liabilities 113.8 0.1 113.9 Deferred income taxes 177.1 0.6 177.7 Accumulated deficit (739.2 ) 1.6 (737.6 ) The impact of the adoption of ASU 2014-09 on our Consolidated Statements of Income and Consolidated Balance Sheet for the year ended December 31, 2018 was as follows: (in millions) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) Consolidated Statements of Income: Net sales $ 1,941.2 $ 1,943.4 $ (2.2 ) Cost of products sold 1,313.4 1,314.7 (1.3 ) Income tax expense 51.2 51.4 (0.2 ) Net income 106.7 107.4 (0.7 ) Consolidated Balance Sheet: Assets

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Acquisitions	3. Acquisitions Acquisition of GOBA (the "GOBA Acquisition") On July 2, 2018, the Company completed the GOBA Acquisition. GOBA is a leading provider of school and craft products in Mexico under the Barrilito ® brand. The GOBA Acquisition is expected to increase the breadth and depth of our distribution, especially with wholesalers and retailers throughout Mexico and complement our existing office products portfolio with a strong offering of school and craft products. The results of GOBA are included in the ACCO Brands International segment from July 2, 2018. The purchase price paid at closing was Mex $796.8 million (US $39.9 million based on July 2, 2018 exchange rates), subject to working capital and other adjustments. The preliminary purchase price, net of cash acquired of $1.9 million , was $38.0 million . A portion of the purchase price (Mex $115.0 million ( $5.8 million based on July 2, 2018 exchange rates)) is being held in an escrow account for a period of up to 5 years after closing in the event of any claims against the sellers under the stock purchase agreement. The Company may also make claims against the sellers directly, subject to limitations in the stock purchase agreement, if the escrow is depleted. The GOBA Acquisition and related expenses were funded by increased borrowing under our revolving facility. For accounting purposes, the Company was the acquiring enterprise. The GOBA Acquisition is being accounted for as a purchase business combination and GOBA's results are included in the Company’s consolidated financial statements from July 2, 2018. The net sales for GOBA for the year ended December 31, 2018 were $19.7 million for the period from July 2, 2018 through December 31, 2018. The following table presents the preliminary allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of GOBA Acquisition: (in millions) At July 2, 2018 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 39.9 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 9.8 Deferred tax liabilities 3.1 Other non-current liabilities 5.6 Fair value of liabilities assumed $ 18.5 Less fair value of assets acquired: Cash acquired 1.9 Accounts receivable 30.0 Inventory 7.1 Property and equipment 0.6 Identifiable intangibles 10.3 Deferred tax assets 1.9 Other assets 4.2 Fair value of assets acquired $ 56.0 Goodwill $ 2.4 We are continuing our review of our fair value estimate of assets acquired and liabilities assumed during the measurement period, which will conclude as soon as we receive the information we are seeking about facts and circumstances that existed as of the acquisition date or learn that more information is not available. This measurement period will not exceed one year from the acquisition date. The excess of the purchase price over the fair value of net assets acquired is allocated to goodwill. Our fair value estimate of assets acquired and liabilities assumed is pending the completion of several elements, including the final determination of purchase price related to the settlement of differences in working capital, and the valuation of the fair value of the assets acquired and liabilities assumed and final review by our management. The primary areas that are not yet finalized relate to property, plant and equipment, contingent liabilities and income and other taxes. Accordingly, there could be material adjustments to our consolidated financial statements. The final determination of the purchase price, fair values and resulting goodwill may differ significantly from what is reflected in these consolidated financial statements. For the year ended December 31, 2018 , transaction costs related to the GOBA Acquisition were $1.1 million . These costs were reported as interest and SG&A expenses in the Company's Consolidated Statements of Income . Pro forma financial information is not presented due to immateriality. Acquisition of Esselte Group Holdings AB (the "Esselte Acquisition") On January 31, 2017, ACCO Europe Limited ("ACCO Europe"), an indirect wholly-owned subsidiary of the Company, completed the Esselte Acquisition. The Esselte Acquisition was made pursuant to the share purchase agreement, dated October 21, 2016, as amended (the "Purchase Agreement"), among ACCO Europe, the Company and an entity controlled by J. W. Childs (the "Seller"). As a result of the acquisition of Esselte, ACCO Brands become a leading European manufacturer and marketer of branded consumer and office products. The Esselte acquisition added the Leitz ® , Rapid ® and Esselte ® brands in the storage and organization, stapling, punching, business machines and do-it-yourself tools product categories to the Company's portfolio. The combination improved ACCO Brands’ scale and enhanced its position as an industry leader in Europe. The purchase price paid at closing was €302.9 million ( US$326.8 million based on January 31, 2017 exchange rates) and was subject to a working capital adjustment that reduced it by $0.3 million . The purchase price, net of cash acquired of $34.2 million , was $292.3 million . A warranty and indemnity insurance policy held by the Company and ACCO Europe insures certain of Seller’s contractual obligations to ACCO Europe under the Purchase Agreement for up to €40.0 million ( US$43.2 million based on January 31, 2017 exchange rates) for a period of up to seven years, subject to certain deductibles and limitations set forth in the policy. The Esselte Acquisition and related expenses were funded through a term loan of €300.0 million ( US$320.8 million based on January 27, 2017 exchange rates) and cash on hand. See " Note 4. Long-term Debt and Short-term Borrowings " for details on these additional borrowings. For accounting purposes, the Company was the acquiring enterprise. The Esselte Acquisition was accounted for as a purchase business combination and Esselte's results are included in the Company’s consolidated financial statements as of February 1, 2017. The January 2018 net sales for Esselte were $44.2 million . The following table presents the allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of Esselte Acquisition: (in millions) At January 31, 2017 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 326.5 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 121.9 Deferred tax liabilities 83.6 Pension obligations 174.1 Other non-current liabilities 5.8 Fair value of liabilities assumed $ 385.4 Less fair value of assets acquired: Cash acquired 34.2 Accounts receivable 60.0 Inventory 41.9 Property, plant and equipment 75.6 Identifiable intangibles 277.0 Deferred tax assets 106.3 Other assets 10.4 Fair value of assets acquired $ 605.4 Goodwill $ 106.5 In the fourth quarter of 2017, we finalized our fair value estimate of assets acquired and liabilities assumed as of the acquisition date. The excess of the purchase price over the fair value of net assets acquired was allocated to goodwill. The goodwill of $106.5 million is primarily attributable to synergies expected to be realized from facility integration, headcount reduction and other operational streamlining activities, and from the existence of an assembled workforce. For the years ended December 31, 2017 and 2016 , transaction costs related to the Esselte Acquisition were $5.0 million and $9.2 million , respectively. These costs were reported as SG&A expenses in the Company's Consolidated Statements of Income. Acquisition of Australia Stationery Industries, Inc. (the "PA Acquisition") On May 2, 2016, the Company completed the PA Acquisition, purchasing the remaining 50% interest in the former Pelikan Artline joint venture, which it did not already own. Prior to the PA Acquisition, the Company's investment in the Pelikan Artline joint venture was accounted for under the equity method. Pelikan Artline's product categories include writing instruments, notebooks, binding and lamination, visual communication, cleaning and janitorial supplies, as well as general stationery. Its industry-leading brands include Artline ® , Quartet ® , GBC ® , Spirax ® and Texta ® , among others. In the PA Acquisition, ACCO Brands Australia Pty Limited and Bigadale Pty Limited (collectively, ''ACCO Australia"), two wholly-owned indirect subsidiaries of the Company, entered into a Share Sale Agreement (the "Agreement") with Andrew Kaldor, Cherington Investments Pty Ltd, Freiburg Nominees Proprietary Limited, Enora Pty Ltd and Bruce Haynes and certain Guarantors named therein (collectively, the "Seller Parties") to purchase directly or indirectly 100% of the capital stock of Australia Stationery Industries, Inc., which indirectly owned the 50% of the Pelikan Artline joint venture and the issued capital stock of Pelikan Artline Pty Limited (collectively "Pelikan Artline") that was not already owned by ACCO Brands Australia Pty Limited. The purchase price was $103.7 million , net of working capital adjustments, and was $88.8 million , net of cash acquired. Following completion of the PA Acquisition, ACCO Australia owns, directly and indirectly, 100% of Pelikan Artline. In addition to representations, warranties and covenants, the Agreement contains indemnification obligations and certain non-competition and non-solicitation covenants made by the Seller Parties in favor of ACCO Australia. A portion of the purchase price was allocated to fund the redemption of a 19.83% minority interest from a shareholder of a subsidiary of Pelikan Artline (the "Minority Interest Redemption"), which occurred shortly following the closing of the PA Acquisition. The Company financed the PA Acquisition through increased borrowings under its then existing credit facility. See " Note 4. Long-term Debt and Short-term Borrowings " for details on these additional borrowings. For accounting purposes, the Company is the acquiring enterprise. The PA Acquisition was accounted for as a purchase business combination and Pelikan Artline's results are included in the Company’s consolidated financial statements from the date of the PA Acquisition, May 2, 2016. The Company’s previously held equity interest in the Pelikan Artline joint venture was remeasured to fair value at the date the controlling interest was acquired. The fair value of the previously held equity interest in the Pelikan Artline joint venture was determined by applying the income approach and using significant inputs that market participants would consider, including: revenue growth rates, operating margins, a discount rate and an adjustment for lack of control. The $28.9 million excess of the fair value of the previously held equity interest when compared to the carrying value was recognized as a gain in " Other expense (income), net ” in the Consolidated Statements of Income . The calculation of consideration given in the PA Acquisition is described in the following table. (in millions) At May 2, 2016 Purchase price, net of working capital adjustment $ 103.7 Fair value of previously held equity interest 69.3 Consideration for Pelikan Artline $ 173.0 The following table presents the allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of PA Acquisition:. (in millions) At May 2, 2016 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 103.7 Fair value of previously held equity interest 69.3 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 21.7 Deferred tax liabilities 0.2 Debt 24.7 Other non-current liabilities 1.4 Fair value of liabilities assumed $ 48.0 Less fair value of assets acquired: Cash acquired 14.9 Accounts receivable 27.0 Inventory 24.1 Property and equipment 2.2 Identifiable intangibles 58.0 Deferred tax assets 5.7 Other assets 8.6 Fair value of assets acquired $ 140.5 Goodwill $ 80.5 In the fourth quarter of 2016 we finalized our fair value estimate of assets acquired and liabilities assumed as of the acquisition date. The excess of the purchase price over the fair value of net assets acquired was allocated to goodwill. The goodwill of $80.5 million is primarily attributable to synergies expected to be realized from facility integration, headcount reduction and other operational streamlining activities, and from the existence of an assembled workforce. For the year ended December 31, 2016, transaction costs related to the PA Acquisition were $1.3 million . These costs were reported as SG&A expenses in the Company's Consolidated Statements of Income.

Long-term Debt and Short-term B

Long-term Debt and Short-term Borrowings	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt and Short-Term Borrowings	4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25% As of December 31, 2018 , the applicable rate on Euro, Australian and Canadian dollar loans was 1.50% and the applicable rate on Base Rate loans was 0.50% . Undrawn amounts under the Revolving Facility are subject to a commitment fee rate of 0.25% to 0.40% per annum, depending on the Company’s Consolidated Leverage Ratio. As of December 31, 2018 , the commitment fee rate was 0.30% . Prepayments Subject to certain conditions and specific exceptions, the Credit Agreement requires the Company to prepay outstanding amounts under the Credit Agreement under various circumstances, including (a) if sales or dispositions of certain property or assets in any fiscal year result in the receipt of net cash proceeds of $12.0 million , then an amount equal to 100% of the net cash proceeds received in excess of such $12.0 million , and (b) with respect to the AUD Term Loan A, in an amount equal to 100% of the net cash proceeds received from the disposition of any real property located in Australia. The Company also would be required to make prepayments in the event it receives proceeds related to certain property insurance or condemnation awards, from additional debt other than debt permitted under the Credit Agreement and from excess cash flow as determined under the Credit Agreement. The Credit Agreement also contains other customary prepayment obligations and provides for voluntary commitment reductions and prepayment of loans, subject to certain conditions and exceptions. Dividends and Share Repurchases Under the Credit Agreement, the Company may pay dividends and/or repurchase shares in an aggregate amount not to exceed the sum of: (i) the greater of $30.0 million and 1% of the Company’s Consolidated Total Assets (as defined in the Credit Agreement); plus (ii) an additional amount not to exceed $75.0 million in any fiscal year (provided the Company’s Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be greater than 2.50 :1.00 and less than or equal to 3.75 :1.00); plus (iii) an additional amount so long as the Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be less than or equal to 2.50 :1.00; plus (iv) any Net Equity Proceeds (as defined in the Credit Agreement). Financial Covenants The Company’s Consolidated Leverage Ratio as of the end of any fiscal quarter may not exceed 3.75 :1.00; provided that following the consummation of a Material Acquisition (as defined in the Credit Agreement), and as of the end of the fiscal quarter in which such Material Acquisition occurred and as of the end of the three fiscal quarters thereafter, the maximum Consolidated Leverage Ratio level above will increase by 0.50 :1.00, provided that no more than one such increase can be in effect at any time. The Esselte Acquisition qualified as a Material Acquisition under the Credit Agreement. The Credit Agreement requires the Company to maintain a Consolidated Fixed Charge Coverage Ratio (as defined in the Credit Agreement) as of the end of any fiscal quarter at or above 1.25 to 1.00. As of December 31, 2018 , our Consolidated Leverage Ratio was approximately 2.8 to 1 and our Fixed Charge Coverage Ratio was approximately 2.0 to 1. Other Covenants and Restrictions The Credit Agreement contains customary affirmative and negative covenants as well as events of default, including payment defaults, breach of representations and warranties, covenant defaults, cross-defaults, certain bankruptcy or insolvency events, certain ERISA-related events, changes in control or ownership and invalidity of any loan document. The Credit Agreement also establishes limitations on the aggregate amount of Permitted Acquisitions and Investments (each as defined in the Credit Agreement) that the Company and its subsidiaries may make during the term of the Credit Agreement. Incremental Facilities The Credit Agreement permits the Company to seek increases in the size of the Revolving Facility and the Term A Facility prior to maturity by up to $500.0 million in the aggregate, subject to lender commitment and the conditions set forth in the Credit Agreement. Senior Unsecured Notes due December 2024 On December 22, 2016, the Company completed a private offering of $400.0 million in aggregate principal amount of 5.25% senior notes due December 2024 (the "New Notes"), which we issued under an indenture, dated December 22, 2016 (the "New Indenture"), among the Company, as issuer, the guarantors named therein (the "Guarantors") and Wells Fargo Bank, National Association, as trustee. Pursuant to the New Indenture, the Company pays interest on the New Notes semiannually on June 15 and December 15 of each year, beginning on June 15, 2017. During the second quarter of 2018, the Company repurchased $25.0 million of the New Notes at par. The New Indenture contains covenants that could limit the ability of the Company and its restricted subsidiaries to, among other things: (i) incur additional indebtedness or issue disqualified stock or, in the case of the Company’s restricted subsidiaries, preferred stock; (ii) create liens; (iii) pay dividends, make certain investments or make other restricted payments; (iv) sell certain assets or merge with or into other companies; (v) enter into transactions with affiliates; and (vi) allow any restricted subsidiary to pay dividends, loans, or assets to the Company or other restricted subsidiaries. These covenants are subject to a number of important limitations and exceptions. The New Indenture also provides for events of default, which, if any of them occurs, would permit or require the principal, premium, if any, and accrued but unpaid interest on all the then outstanding New Notes to be immediately due and payable. In the fourth quarter of 2016, the Company borrowed $73.9 million under its revolving credit facility and applied the funds, together with the net proceeds from the issuance of the New Notes and cash on hand, toward the payment of the redemption price for all of the 6.75% Senior Notes due 2020 (the "Old Notes"). The aggregate redemption price of $531.5 million consisted of principal due and payable on the Old Notes, a "make-whole" call premium of $25.0 million (included in " Other expense (income), net "), and accrued and unpaid interest of $6.5 million (included in " Interest expense "). Also included in " Other expense (income), net " in 2016 was a $4.9 million charge for the write-off of debt issuance costs associated with the Old Notes. Additionally, we incurred and capitalized approximately $6.1 million in bank, legal and other fees associated with the issuance of the New Notes in 2016. Second Amended and Restated Credit Agreement During 2016, the Company’s credit facilities were governed by a Second Amended and Restated Credit Agreement, dated April 28, 2015 (as subsequently amended, the "2015 Credit Agreement"), among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other agents and lenders party thereto. The 2015 Credit Agreement provided for a $600.0 million five -year senior secured credit facility, which consisted of a $300.0 million revolving credit facility (the "2015 Revolving Facility") and a $300.0 million term loan (the "2015 Term Loan A"). Borrowings under the 2015 Credit Agreement were due April 2020. In connection with the PA Acquisition, effective May 1, 2016, the Company entered into a Second Amendment and Additional Borrower Consent, among the Company, certain guarantor subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other lenders party thereto, which amended the 2015 Credit Agreement. Among other things, the Second Amendment amended the 2015 Credit Agreement to include ACCO Brands Australia Holding Pty. Ltd. ("ACCO Australia Holdings") as a foreign borrower and, together with a related incremental joinder agreement, facilitated borrowings under the 2015 Credit Agreement by ACCO Australia Holdings. Financing of PA Acquisition The PA Acquisition, which closed in the second quarter of 2016, was financed through a borrowing under the 2015 Credit Agreement of A$100.0 million (US $76.6 million based on May 2, 2016 exchange rates) by ACCO Australia Holdings in the form of an incremental Australian Dollar Senior Secured Term A loan, along with additional borrowings of A$152.0 million (US $116.4 million based on May 2, 2016 exchange rates) under the 2015 Revolving Facility. The Company used some of the proceeds from the borrowings to reduce the then existing U.S. Dollar Senior Secured Term Loan A due April 2020 by $78.0 million and to pay off the debt assumed in the PA Acquisition of A$32.1 million (US $24.5 million based on May 2, 2016 exchange rates). Compliance with Loan Covenants As of and for the periods ended December 31, 2018 and December 31, 2017 , the Company was in compliance with all applicable loan covenants. Guarantees and Security Generally, obligations under the Credit Agreement are guaranteed by certain of the Company's existing and future subsidiaries, and are secured by substantially all of the Company's and certain guarantor subsidiaries' assets, subject to certain exclusions and limitations. The New Notes are irrevocably and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by each of our existing and future domestic subsidiaries other than certain excluded subsidiaries. The New Notes and the related guarantees rank equally in right of payment with all of the existing and future senior debt of the Company and the guarantors, senior in right of payment to all of the existing and future subordinated debt of the Company and the guarantors, and effectively subordinated to all of the existing and future secured indebtedness of the Company and the guarantors to the extent of the value of the assets securing such indebtedness. The New Notes and the guarantees are and will be structurally subordinated to all existing and future liabilities, including trade payables, of each of the Company's subsidiaries that do not guarantee the notes." id="sjs-B4">4. Long-term Debt and Short-term Borrowings Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of December 31, 2018 and 2017 : (in millions) 2018 2017 Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at December 31, 2018 and 1.50% at December 31, 2017) $ 289.0 $ 345.0 Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.56% at December 31, 2018 and 3.29% at December 31, 2017) 43.0 60.0 U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 4.36% at December 31, 2018 and 3.53% at December 31, 2017) 106.8 48.9 Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.54% at December 31, 2018 and 3.28% at December 31, 2017) 73.9 85.0 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 400.0 Other borrowings 0.3 0.6 Total debt 888.0 939.5 Less: Current portion 39.5 43.2 Debt issuance costs, unamortized 5.5 7.1 Long-term debt, net $ 843.0 $ 889.2 As of December 31, 2018 , there were $180.7 million in borrowings outstanding under the 2017 Revolving Facility. The remaining amount available for borrowings was $309.0 million (allowing for $10.3 million of letters of credit outstanding on that date). Third Amended and Restated Credit Agreement The Company is party to a Third Amended and Restated Credit Agreement, dated as of January 27, 2017, among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other agents and various lenders party thereto, which was subsequently amended effective July 26, 2018 (the "Credit Agreement"). The Credit Agreement provides for a five -year senior secured credit facility, which consists of a €300.0 million ( US$320.8 million based on January 27, 2017 exchange rates) term loan facility (the "Euro Term Loan A"), a A$80.0 million ( US$60.4 million based on January 27, 2017 exchange rates) term loan facility (the "AUD Term Loan A" and, together with the Euro Term Loan A, the "Term A Loan Facility"), and a US$500.0 million multi-currency revolving credit facility (the "Revolving Facility"). Maturity and Amortization Borrowings under the Revolving Facility and the Term A Loan Facility mature on January 27, 2022. Amounts under the Revolving Facility are non-amortizing. Beginning June 30, 2017, the outstanding principal amounts under the Term A Loan Facility are payable in quarterly installments in an amount representing, on an annual basis, 5.0% of the initial aggregate principal amount of such loan facility and increasing to 12.5% on an annual basis by June 30, 2020. Interest Rates Amounts outstanding under the Credit Agreement bear interest at a rate per annum equal to the Euro Rate with a 0% floor, the Australian BBSR Rate, the Canadian BA Rate or the Base Rate, as applicable and as each such rate is defined in the Credit Agreement, plus an "applicable rate." The applicable rate applied to outstanding Euro, Australian and Canadian dollar denominated loans and Base Rate loans is based on the Company’s Consolidated Leverage Ratio (as defined in the Credit Agreement) as follows: Consolidated Leverage Ratio Applicable Rate on Euro/AUD/CDN Dollar Loans Applicable Rate on Base Rate Loans > 4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25% As of December 31, 2018 , the applicable rate on Euro, Australian and Canadian dollar loans was 1.50% and the applicable rate on Base Rate loans was 0.50% . Undrawn amounts under the Revolving Facility are subject to a commitment fee rate of 0.25% to 0.40% per annum, depending on the Company’s Consolidated Leverage Ratio. As of December 31, 2018 , the commitment fee rate was 0.30% . Prepayments Subject to certain conditions and specific exceptions, the Credit Agreement requires the Company to prepay outstanding amounts under the Credit Agreement under various circumstances, including (a) if sales or dispositions of certain property or assets in any fiscal year result in the receipt of net cash proceeds of $12.0 million , then an amount equal to 100% of the net cash proceeds received in excess of such $12.0 million , and (b) with respect to the AUD Term Loan A, in an amount equal to 100% of the net cash proceeds received from the disposition of any real property located in Australia. The Company also would be required to make prepayments in the event it receives proceeds related to certain property insurance or condemnation awards, from additional debt other than debt permitted under the Credit Agreement and from excess cash flow as determined under the Credit Agreement. The Credit Agreement also contains other customary prepayment obligations and provides for voluntary commitment reductions and prepayment of loans, subject to certain conditions and exceptions. Dividends and Share Repurchases Under the Credit Agreement, the Company may pay dividends and/or repurchase shares in an aggregate amount not to exceed the sum of: (i) the greater of $30.0 million and 1% of the Company’s Consolidated Total Assets (as defined in the Credit Agreement); plus (ii) an additional amount not to exceed $75.0 million in any fiscal year (provided the Company’s Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be greater than 2.50 :1.00 and less than or equal to 3.75 :1.00); plus (iii) an additional amount so long as the Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be less than or equal to 2.50 :1.00; plus (iv) any Net Equity Proceeds (as defined in the Credit Agreement). Financial Covenants The Company’s Consolidated Leverage Ratio as of the end of any fiscal quarter may not exceed 3.75 :1.00; provided that following the consummation of a Material Acquisition (as defined in the Credit Agreement), and as of the end of the fiscal quarter in which such Material Acquisition occurred and as of the end of the three fiscal quarters thereafter, the maximum Consolidated Leverage Ratio level above will increase by 0.50 :1.00, provided that no more than one such increase can be in effect at any time. The Esselte Acquisition qualified as a Material Acquisition under the Credit Agreement. The Credit Agreement requires the Company to maintain a Consolidated Fixed Charge Coverage Ratio (as defined in the Credit Agreement) as of the end of any fiscal quarter at or above 1.25 to 1.00. As of December 31, 2018 , our Consolidated Leverage Ratio was approximately 2.8 to 1 and our Fixed Charge Coverage Ratio was approximately 2.0 to 1. Other Covenants and Restrictions The Credit Agreement contains customary affirmative and negative covenants as well as events of default, including payment defaults, breach of representations and warranties, covenant defaults, cross-defaults, certain bankruptcy or insolvency events, certain ERISA-related events, changes in control or ownership and invalidity of any loan document. The Credit Agreement also establishes limitations on the aggregate amount of Permitted Acquisitions and Investments (each as defined in the Credit Agreement) that the Company and its subsidiaries may make during the term of the Credit Agreement. Incremental Facilities The Credit Agreement permits the Company to seek increases in the size of the Revolving Facility and the Term A Facility prior to maturity by up to $500.0 million in the aggregate, subject to lender commitment and the conditions set forth in the Credit Agreement. Senior Unsecured Notes due December 2024 On December 22, 2016, the Company completed a private offering of $400.0 million in aggregate principal amount of 5.25% senior notes due December 2024 (the "New Notes"), which we issued under an indenture, dated December 22, 2016 (the "New Indenture"), among the Company, as issuer, the guarantors named therein (the "Guarantors") and Wells Fargo Bank, National Association, as trustee. Pursuant to the New Indenture, the Company pays interest on the New Notes semiannually on June 15 and December 15 of each year, beginning on June 15, 2017. During the second quarter of 2018, the Company repurchased $25.0 million of the New Notes at par. The New Indenture contains covenants that could limit the ability of the Company and its restricted subsidiaries to, among other things: (i) incur additional indebtedness or issue disqualified stock or, in the case of the Company’s restricted subsidiaries, preferred stock; (ii) create liens; (iii) pay dividends, make certain investments or make other restricted payments; (iv) sell certain assets or merge with or into other companies; (v) enter into transactions with affiliates; and (vi) allow any restricted subsidiary to pay dividends, loans, or assets to the Company or other restricted subsidiaries. These covenants are subject to a number of important limitations and exceptions. The New Indenture also provides for events of default, which, if any of them occurs, would permit or require the principal, premium, if any, and accrued but unpaid interest on all the then outstanding New Notes to be immediately due and payable. In the fourth quarter of 2016, the Company borrowed $73.9 million under its revolving credit facility and applied the funds, together with the net proceeds from the issuance of the New Notes and cash on hand, toward the payment of the redemption price for all of the 6.75% Senior Notes due 2020 (the "Old Notes"). The aggregate redemption price of $531.5 million consisted of principal due and payable on the Old Notes, a "make-whole" call premium of $25.0 million (included in " Other expense (income), net "), and accrued and unpaid interest of $6.5 million (included in " Interest expense "). Also included in " Other expense (income), net " in 2016 was a $4.9 million charge for the write-off of debt issuance costs associated with the Old Notes. Additionally, we incurred and capitalized approximately $6.1 million in bank, legal and other fees associated with the issuance of the New Notes in 2016. Second Amended and Restated Credit Agreement During 2016, the Company’s credit facilities were governed by a Second Amended and Restated Credit Agreement, dated April 28, 2015 (as subsequently amended, the "2015 Credit Agreement"), among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other agents and lenders party thereto. The 2015 Credit Agreement provided for a $600.0 million five -year senior secured credit facility, which consisted of a $300.0 million revolving credit facility (the "2015 Revolving Facility") and a $300.0 million term loan (the "2015 Term Loan A"). Borrowings under the 2015 Credit Agreement were due April 2020. In connection with the PA Acquisition, effective May 1, 2016, the Company entered into a Second Amendment and Additional Borrower Consent, among the Company, certain guarantor subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other lenders party thereto, which amended the 2015 Credit Agreement. Among other things, the Second Amendment amended the 2015 Credit Agreement to include ACCO Brands Australia Holding Pty. Ltd. ("ACCO Australia Holdings") as a foreign borrower and, together with a related incremental joinder agreement, facilitated borrowings under the 2015 Credit Agreement by ACCO Australia Holdings. Financing of PA Acquisition The PA Acquisition, which closed in the second quarter of 2016, was financed through a borrowing under the 2015 Credit Agreement of A$100.0 million (US $76.6 million based on May 2, 2016 exchange rates) by ACCO Australia Holdings in the form of an incremental Australian Dollar Senior Secured Term A loan, along with additional borrowings of A$152.0 million (US $116.4 million based on May 2, 2016 exchange rates) under the 2015 Revolving Facility. The Company used some of the proceeds from the borrowings to reduce the then existing U.S. Dollar Senior Secured Term Loan A due April 2020 by $78.0 million and to pay off the debt assumed in the PA Acquisition of A$32.1 million (US $24.5 million based on May 2, 2016 exchange rates). Compliance with Loan Covenants As of and for the periods ended December 31, 2018 and December 31, 2017 , the Company was in compliance with all applicable loan covenants. Guarantees and Security Generally, obligations under the Credit Agreement are guaranteed by certain of the Company's existing and future subsidiaries, and are secured by substantially all of the Company's and certain guarantor subsidiaries' assets, subject to certain exclusions and limitations. The New Notes are irrevocably and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by each of our existing and future domestic subsidiaries other than certain excluded subsidiaries. The New Notes and the related guarantees rank equally in right of payment with all of the existing and future senior debt of the Company and the guarantors, senior in right of payment to all of the existing and future subordinated debt of the Company and the guarantors, and effectively subordinated to all of the existing and future secured indebtedness of the Company and the guarantors to the extent of the value of the assets securing such indebtedness. The New Notes and the guarantees are and will be structurally subordinated to all existing and future liabilities, including trade payables, of each of the Company's subsidiaries that do not guarantee the notes.

Revenue Recognition (Notes)

Revenue Recognition (Notes)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	5. Revenue Recognition On January 1, 2018, the Company adopted accounting standard ASU 2014-09, Revenue from Contracts with Customers and all related amendments (Topic 606), applying the modified retrospective transition method to all customer contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after December 31, 2017 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. The Company recorded a net increase to beginning retained earnings of $1.6 million as of January 1, 2018 due to the cumulative impact of adopting ASU 2014-09. The impact of adopting ASU 2014-09 to our financial statements as of, and for the year ended December 31, 2018 was immaterial. Revenue is recognized when control of the promised goods or services is transferred to our customers in an amount reflective of the consideration we expect to be received in exchange for those goods or services. Taxes we collect concurrent with revenue producing activities are excluded from revenue. Incidental items incurred that are immaterial in the context of the contract are expensed. At the inception of each contract, the Company assesses the products and services promised and identifies each distinct performance obligation. To identify the performance obligations, the Company considers all products and services promised regardless of whether they are explicitly stated or implied within the contract or by standard business practices. Service or Extended Maintenance Agreements ("EMAs") As of January 1, 2018, there was $5.2 million of unearned revenue associated with outstanding EMAs, primarily reported in " Other current liabilities ." During the year ended December 31, 2018 , $4.5 million of the unearned revenue as of January 1, 2018 from EMAs was recognized. As of December 31, 2018 , the amount of unearned revenue from EMAs was $5.0 million . We expect to recognize approximately $4.3 million of the unearned amount in the next 12 months and $0.7 million in future periods beyond the next 12 months. The following tables presents our net sales disaggregated by regional geography (1) , based upon our reporting business segments for the years ended December 31, 2018 and 2017 and our net sales disaggregated by the timing of revenue recognition for the year ended December 31, 2018 : (in millions) 2018 2017 United States $ 819.7 $ 880.4 Canada 121.0 118.6 ACCO Brands North America 940.7 999.0 ACCO Brands EMEA (2) 605.2 542.8 Australia/N.Z. 169.2 187.9 Latin America 178.0 173.3 Asia-Pacific 48.1 45.8 ACCO Brands International 395.3 407.0 Net sales $ 1,941.2 $ 1,948.8 (1) Net sales are attributed to geographic areas based on the location of the selling entities. (2) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa. (in millions) 2018 Product and services transferred at a point in time $ 1,862.2 Product and services transferred over time 79.0 Net sales $ 1,941.2 For more information, see " Note 2. Significant Accounting Policies, Recent Accounting Pronouncements and Adopted Accounting Standards - Revenue Recognition ."

Pension and Other Retiree Benef

Pension and Other Retiree Benefits	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Pension and Other Retiree Benefits	6. Pension and Other Retiree Benefits We have a number of pension plans, principally in Germany, the U.K. and the U.S. The plans provide for payment of retirement benefits, primarily commencing between the ages of 60 and 65 , and also for payment of certain disability and severance benefits. After meeting certain qualifications, an employee acquires a vested right to future benefits. The benefits payable under the plans are generally determined based on an employee’s length of service and earnings. The majority of these plans have been frozen and are no longer accruing additional service benefits. Cash contributions to the plans are made as necessary to ensure legal funding requirements are satisfied. In the Esselte Acquisition, we acquired numerous pension plans, primarily in Germany and the U.K. The Esselte U.K. plan is frozen. On January 20, 2009, the Company’s Board of Directors approved plan amendments to temporarily freeze our ACCO Brands Corporation Pension Plan for Salaried and Certain Hourly Paid Employees in the U.S. (the "U.S. Salaried Plan") effective March 7, 2009. During the fourth quarter of 2014, the U.S. Salaried Plan became permanently frozen and, as of December 31, 2014, we have permanently frozen a portion of our U.S. pension plan for certain bargained hourly employees. On September 30, 2012, our legacy U.K. pension plan was frozen. As of December 31, 2016, all of our Canadian pension plans were frozen. We also provide post-retirement health care and life insurance benefits to certain employees and retirees in the U.S., U.K. and Canada. All but one of these benefit plans have been frozen to new participants. Many employees and retirees outside of the U.S. are covered by government health care programs. The following table sets forth our defined benefit pension and post-retirement plans funded status and the amounts recognized in our Consolidated Balance Sheets: Pension Post-retirement U.S. International (in millions) 2018 2017 2018 2017 2018 2017 Change in projected benefit obligation (PBO) Projected benefit obligation at beginning of year $ 206.5 $ 200.1 $ 695.0 $ 345.1 $ 6.8 $ 6.7 Service cost 1.6 1.4 1.9 1.9 0.1 — Interest cost 6.7 7.1 12.9 13.4 0.2 0.2 Actuarial (gain) loss (15.6 ) 14.7 (26.6 ) 13.2 (0.3 ) — Participants’ contributions — — 0.1 0.1 0.1 0.1 Benefits paid (10.9 ) (16.8 ) (26.9 ) (26.5 ) (0.4 ) (0.5 ) Curtailment gain — — (0.9 ) — — — Settlement gain — — (2.0 ) — — — Plan amendments — — 6.8 — — — Foreign exchange rate changes — — (35.3 ) 59.8 (0.3 ) 0.3 Esselte Acquisition — — — 288.0 — — Other items — — 2.3 — — — Projected benefit obligation at end of year 188.3 206.5 627.3 695.0 6.2 6.8 Change in plan assets Fair value of plan assets at beginning of year 162.1 150.5 463.8 302.7 — — Actual return on plan assets (15.8 ) 21.1 (10.0 ) 21.3 — — Employer contributions 5.7 7.3 14.9 14.0 0.3 0.4 Participants’ contributions — — 0.1 0.1 0.1 0.1 Benefits paid (10.9 ) (16.8 ) (26.9 ) (26.5 ) (0.4 ) (0.5 ) Settlement gain — — (2.0 ) — — — Foreign exchange rate changes — — (24.6 ) 38.2 — — Esselte Acquisition — — — 114.0 — — Other items — — 2.3 — — — Fair value of plan assets at end of year 141.1 162.1 417.6 463.8 — — Funded status (Fair value of plan assets less PBO) $ (47.2 ) $ (44.4 ) $ (209.7 ) $ (231.2 ) $ (6.2 ) $ (6.8 ) Amounts recognized in the Consolidated Balance Sheets consist of: Other non-current assets $ — $ — $ 1.4 $ 0.6 $ — $ — Other current liabilities — — 6.7 6.9 0.6 0.6 Pension and post-retirement benefit obligations (1) 47.2 44.4 204.4 224.9 5.6 6.2 Components of accumulated other comprehensive income, net of tax: Unrecognized actuarial loss (gain) 64.7 56.9 97.1 100.5 (3.5 ) (3.6 ) Unrecognized prior service cost (credit) 1.5 1.7 5.0 (0.2 ) (0.2 ) (0.2 ) (1) Pension and post-retirement benefit obligations of $257.2 million as of December 31, 2018 , decreased from $275.5 million as of December 31, 2017 , primarily due to cash contributions and favorable foreign currency translation. The accumulated benefit obligation for all pension plans was $806.1 million and $887.9 million at December 31, 2018 and 2017 , respectively. The following table sets out information for pension plans with an accumulated benefit obligation in excess of plan assets: U.S. International (in millions) 2018 2017 2018 2017 Accumulated benefit obligation $ 188.3 $ 205.4 $ 564.6 $ 662.8 Fair value of plan assets 141.1 162.1 362.9 443.5 The following table sets out information for pension plans with a projected benefit obligation in excess of plan assets: U.S. International (in millions) 2018 2017 2018 2017 Projected benefit obligation $ 188.3 $ 206.5 $ 574.0 $ 675.3 Fair value of plan assets 141.1 162.1 362.9 443.5 The components of net periodic benefit (income) expense for pension and post-retirement plans for the years ended December 31, 2018 , 2017 , and 2016 , were as follows: Pension Post-retirement U.S. International (in millions) 2018 2017 2016 2018 2017 2016 2018 2017 2016 Service cost $ 1.6 $ 1.4 $ 1.3 $ 1.9 $ 1.9 $ 0.8 $ 0.1 $ — $ 0.1 Interest cost 6.7 7.1 7.3 12.9 13.4 10.3 0.2 0.2 0.2 Expected return on plan assets (11.8 ) (12.3 ) (11.9 ) (22.7 ) (21.8 ) (17.6 ) — — — Amortization of net loss (gain) 2.7 2.0 1.8 3.4 3.0 2.3 (0.4 ) (0.4 ) (0.4 ) Amortization of prior service cost 0.4 0.4 0.4 — — — (0.1 ) — — Curtailment gain — — — (0.6 ) — — — — (0.6 ) Net periodic benefit income (2) $ (0.4 ) $ (1.4 ) $ (1.1 ) $ (5.1 ) $ (3.5 ) $ (4.2 ) $ (0.2 ) $ (0.2 ) $ (0.7 ) (2) The components, other than service cost, are included in the line " Non-operating pension income " in the Consolidated Statements of Income . Other changes in plan assets and benefit obligations that were recognized in accumulated other comprehensive income (loss) during the years ended December 31, 2018 , 2017 , and 2016 were as follows: Pension Post-retirement U.S. International (in millions) 2018 2017 2016 2018 2017 2016 2018 2017 2016 Current year actuarial loss (gain) $ 12.0 $ 5.9 $ 0.9 $ 5.3 $ 14.3 $ 27.9 $ (0.3 ) $ — $ (1.0 ) Amortization of actuarial (loss) gain (2.7 ) (2.0 ) (1.8 ) (3.4 ) (3.0 ) (2.3 ) 0.4 0.4 1.0 Current year prior service cost — — — 6.5 — — — — — Amortization of prior service (cost) credit (0.4 ) (0.4 ) (0.4 ) 0.3 — — 0.1 — — Foreign exchange rate changes — — — (7.1 ) 10.7 (15.5 ) 0.1 (0.2 ) 0.5 Total recognized in other comprehensive income (loss) $ 8.9 $ 3.5 $ (1.3 ) $ 1.6 $ 22.0 $ 10.1 $ 0.3 $ 0.2 $ 0.5 Total recognized in net periodic benefit cost (income) and other comprehensive income (loss) $ 8.5 $ 2.1 $ (2.4 ) $ (3.5 ) $ 18.5 $ 5.9 $ 0.1 $ — $ (0.2 ) Assumptions The weighted average assumptions used to determine benefit obligations for the years ended December 31, 2018 , 2017 , and 2016 were as follows: Pension Post-retirement U.S. International 2018 2017 2016 2018 2017 2016 2018 2017 2016 Discount rate 4.6 % 3.7 % 4.3 % 2.5 % 2.3 % 2.7 % 3.7 % 3.2 % 3.4 % Rate of compensation increase N/A N/A N/A 3.0 % 2.8 % 3.1 % N/A N/A N/A The weighted average assumptions used to determine net periodic benefit (income) expense for the years ended December 31, 2018 , 2017 , and 2016 were as follows: Pension Post-retirement U.S. International 2018 2017 2016 2018 2017 2016 2018 2017 2016 Discount rate 3.5 % 3.8 % 4.6 % 2.1 % 2.3 % 3.7 % 3.2 % 3.4 % 3.9 % Expected long-term rate of return 7.4 % 7.8 % 7.8 % 5.0 % 5.5 % 6.0 % N/A N/A N/A Rate of compensation increase N/A N/A N/A 2.8 % 3.1 % 3.0 % N/A N/A N/A The weighted average health care cost trend rates used to determine post-retirement benefit obligations and net periodic benefit (income) expense as of December 31, 2018 , 2017 , and 2016 were as follows: Post-retirement 2018 2017 2016 Health care cost trend rate assumed for next year 7 % 7 % 8 % Rate that the cost trend rate is assumed to decline (the ultimate trend rate) 5 % 5 % 5 % Year that the rate reaches the ultimate trend rate 2026 2025 2025 Plan Assets The investment strategy for the Company is to optimize investment returns through a diversified portfolio of investments, taking into consideration underlying plan liabilities and asset volatility. Each plan has a different target asset allocation, which is reviewed periodically and is based on the underlying liability structure. The target asset allocation for our U.S. plan is 60% in equity securities, 28% in fixed income securities and 12% in alternative assets. The target asset allocation for non-U.S. plans is set by the local plan trustees. Our pension plan weighted average asset allocations as of December 31, 2018 and 2017 were as follows: 2018 2017 U.S. International U.S. International Asset category Equity securities 58 % 16 % 57 % 26 % Fixed income 27 20 30 29 Real estate 3 5 6 5 Other (3) 12 59 7 40 Total 100 % 100 % 100 % 100 % (3) Multi-strategy hedge funds, insurance contracts and cash and cash equivalents for certain of our plans. U.S. Pension Plan Assets The fair value measurements of our U.S. pension plan assets by asset category as of December 31, 2018 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Mutual funds $ 77.1 $ — $ — $ 77.1 Exchange traded funds 54.0 — — 54.0 Common collective trust funds — 1.7 — 1.7 Investments measured at net asset value (4) Multi-strategy hedge funds 8.3 Total $ 131.1 $ 1.7 $ — $ 141.1 (4) Certain investments that are measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in these tables are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the table that presents our defined benefit pension and post-retirement plans funded status. The fair value measurements of our U.S. pension plan assets by asset category as of December 31, 2017 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Mutual funds $ 94.8 $ — $ — $ 94.8 Exchange traded funds 56.6 — — 56.6 Common collective trust funds — 1.7 — 1.7 Investments measured at net asset value (4) Multi-strategy hedge funds 9.0 Total $ 151.4 $ 1.7 $ — $ 162.1 Mutual funds and exchange traded funds: The fair values of mutual fund and common stock fund investments are determined by obtaining quoted prices on nationally recognized securities exchanges (level 1 inputs). Common collective trusts : The fair values of participation units held in common collective trusts are based on their net asset values, as reported by the managers of the common collective trusts and as supported by the unit prices of actual purchase and sale transactions occurring as of or close to the financial statement date (level 2 inputs). Debt securities: Fixed income securities, such as corporate and government bonds, collateralized mortgage obligations, asset-backed securities, government mortgage-backed securities and other debt securities are valued using quotes from independent pricing vendors based on recent trading activity and other relevant information, including market interest rate curves, referenced credit spreads, and estimated prepayment rates, where applicable (level 2 inputs). International Pension Plans Assets The fair value measurements of our international pension plans assets by asset category as of December 31, 2018 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Cash and cash equivalents $ 2.7 $ — $ — $ 2.7 Equity securities 65.7 — — 65.7 Exchange traded funds 0.3 — — 0.3 Corporate debt securities — 71.7 — 71.7 Multi-strategy hedge funds — 196.3 — 196.3 Insurance contracts — 25.4 — 25.4 Government debt securities — 14.0 — 14.0 Investments measured at net asset value (4) Multi-strategy hedge funds 21.0 Real estate 20.5 Total $ 68.7 $ 307.4 $ — $ 417.6 The fair value measurements of our international pension plans assets by asset category as of December 31, 2017 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Cash and cash equivalents $ 2.2 $ — $ — $ 2.2 Equity securities 102.0 — — 102.0 Exchange traded funds 16.9 — — 16.9 Corporate debt securities — 72.2 — 72.2 Multi-strategy hedge funds — 133.4 — 133.4 Insurance contracts — 24.4 — 24.4 Government debt securities — 61.0 — 61.0 Investments measured at net asset value (4) Multi-strategy hedge funds 30.5 Real estate 21.2 Total $ 121.1 $ 291.0 $ — $ 463.8 Equity securities and exchange traded funds: The fair values of equity securities are determined by obtaining quoted prices on nationally recognized securities exchanges (level 1 inputs). Debt securities: Fixed income securities, such as corporate and government bonds and other debt securities, consist of index-linked securities. These debt securities are valued using quotes from independent pricing vendors based on recent trading activity and other relevant information, including market interest rate curves, referenced credit spreads, and estimated prepayment rates, where applicable (level 2 inputs). Insurance contracts: Valued at contributions made, plus earnings, less participant withdrawals and administrative expenses, which approximate fair value (level 2 inputs). Multi-strategy hedge funds : The fair values of participation units held in multi-strategy hedge funds are based on their net asset values, as reported by the managers of the funds and are based on the daily closing prices of the underlying investments (level 2 inputs). Cash Contributions We contributed $20.9 million to our pension and post-retirement plans in 2018 and expect to contribute approximately $21 million in 2019 . The following table presents estimated future benefit payments to participants for the next ten fiscal years: Pension Post-retirement (in millions) Benefits Benefits 2019 $ 38.0 $ 0.6 2020 38.6 0.6 2021 39.5 0.6 2022 40.3 0.5 2023 41.1 0.5 Years 2024 - 2028 213.5 2.2 We also sponsor a number of defined contribution plans. Contributions are determined under various formulas. Costs related to such plans amounted to $13.3 million , $13.4 million and $11.3 million for the years ended December 31, 2018 , 2017 , and 2016 , respectively. The $2.1 million increase in defined contribution plan costs in 2017 compared to 2016 was due to the Esselte Acquisition and additional matching contributions in the U.S. Multi-Employer Pension Plan We are a participant in a multi-employer pension plan. The plan has reported significant underfunded liabilities and declared itself in critical and declining status (red). As a result, the trustees of the plan adopted a rehabilitation plan (RP) in an effort to forestall insolvency. Our required contributions to this plan could increase due to the shrinking contribution base resulting from the insolvency of or withdrawal of other participating employers, from the inability or the failure of withdrawing participating employers to pay their withdrawal liability, from lower than expected returns on pension fund assets, and from other funding deficiencies. In the event that we withdraw from participation in the plan, we will be required to make withdrawal liability payments for a period of 20 years or longer in certain circumstances. The present value of our withdrawal liability payments would be recorded as an expense in our Consolidated Statements of Income and as a liability on our Consolidated Balance Sheets in the first year of our withdrawal. The most recent Pension Protection Act (PPA) zone status available in 2018 and 2017 is for the plan’s years ended December 31, 2017 and 2016 , respectively. The zone status is based on information that we received from the plan and is certified by the plan’s actuary. Plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percen t funded. The Company's contributions are not more than 5% of the total contributions to the plan. Details regarding the plan are outlined in the table below. Pension Protection Act Zone Status FIP/RP Status Pending/Implemented Contributions Expiration Date of Collective-Bargaining Agreement Year Ended December 31, Pension Fund EIN/Pension Plan Number 2018 2017 2018 2017 2016 Surcharge Imposed PACE Industry Union-Management Pension Fund 11-6166763 / 001 Red Red Implemented $ 0.3 $ 0.2 $ 0.3 Yes 6/30/2023

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	7. Stock-Based Compensation The ACCO Brands Corporation Incentive Plan (the "Plan") provides for stock based awards generally in the form of stock options, stock-settled appreciation rights ("SSARs"), restricted stock units ("RSUs") and performance stock units ("PSUs"), any of which may be granted alone or with other types of awards and dividend equivalents. We have one share-based compensation plan under which a total of up to 13,118,430 shares may be issued under awards to key employees and non-employee directors. Beginning in 2018, the Company initiated a cash dividend to stockholders and began accruing dividend equivalents (“DEs") on all outstanding RSU's and PSUs as permitted by the Plan. DEs entitle holders of RSUs and PSUs to the same dividend value per share as holders of common stock. RSUs and PSUs are credited with DEs that are converted to RSUs at the fair market value of our common stock on the dates the dividend payments are made and are subject to the same terms and conditions as the underlying award. DEs credited to RSUs and PSUs will only be paid to the extent the awards vest and any performance goals are achieved. Beginning in 2017, per ASU No. 2016-09 Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, the Company made the allowed accounting policy election to account for forfeitures as they occur, which affects the timing of stock compensation expense. Prior to 2017, forfeitures were estimated at the time of grant in order to calculate the amount of share-based payment awards ultimately expected to vest and the forfeiture rate was based on historical experience. We will satisfy the requirement for delivering shares of our common stock for our Plan by issuing new shares. The following table summarizes the impact of all stock-based compensation expense on our Consolidated Statements of Income for the years ended December 31, 2018 , 2017 and 2016 : (in millions) 2018 2017 2016 Selling, general and administrative expense $ 8.8 $ 17.0 $ 19.4 Loss before income tax (8.8 ) (17.0 ) (19.4 ) Income tax benefit (2.2 ) (6.1 ) (7.0 ) Net loss $ (6.6 ) $ (10.9 ) $ (12.4 ) There was no capitalization of stock-based compensation expense. Stock-based compensation expense by award type for the years ended December 31, 2018 , 2017 and 2016 was as follows: (in millions) 2018 2017 2016 Stock option compensation expense $ 2.0 $ 2.4 $ 2.9 RSU compensation expense 4.7 4.3 4.5 PSU compensation expense 2.1 10.3 12.0 Total stock-based compensation expense $ 8.8 $ 17.0 $ 19.4 Stock Options The exercise price of each stock option equals or exceeds the fair market price of our stock on the date of grant. Options can generally be exercised over a maximum term of up to seven years. Stock options outstanding as of December 31, 2018 generally vest ratably over three years. In 2016, no stock option awards were made. SSARs were last issued in 2009 and expired in 2016. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model and the weighted average assumptions as outlined in the following table: Year Ended December 31, 2018 2017 Weighted average expected lives 4.8 years 4.8 years Weighted average risk-free interest rate 2.62 % 2.04 % Weighted average expected volatility 36.4 % 39.7 % Expected dividend yield 1.87 % 0.00 % Weighted average grant date fair value $ 3.76 $ 4.70 Volatility was calculated using ACCO Brands' historic volatility. The weighted average expected option term reflects ACCO Brands' historic life for all option tranches. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant. A summary of the changes in stock options outstanding under the Plan during the year ended December 31, 2018 is presented below: Number Weighted Weighted Average Aggregate Outstanding at December 31, 2017 4,272,651 $ 8.68 Granted 769,477 $ 12.82 Exercised (825,186 ) $ 8.22 Forfeited (91,875 ) $ 12.19 Outstanding at December 31, 2018 4,125,067 $ 9.46 3.3 years $ 0.5 million Exercisable shares at December 31, 2018 2,942,466 $ 8.12 2.2 years $ 0.5 million We received cash of $6.8 million , $4.2 million and $6.8 million from the exercise of stock options during the years ended December 31, 2018 , 2017 and 2016 , respectively. The aggregate intrinsic value of options exercised during the years ended December 31, 2018 , 2017 and 2016 totaled $4.1 million , $2.8 million and $3.5 million , respectively. The aggregate intrinsic value of SSARs exercised during the year ended December 31, 2016 totaled $2.9 million . As of December 31, 2016 , there were no longer any SSARs outstanding. The fair value of options vested during the years ended December 31, 2018 , 2017 and 2016 was $2.3 million , $2.6 million and $4.1 million , respectively. As of December 31, 2018 , we had unrecognized compensation expense related to stock options of $3.3 million , which will be recognized over a weighted-average period of 1.8 years. Stock Unit Awards RSUs vest over a pre-determined period of time, generally three years from the date of grant. Stock-based compensation expense for the years ended December 31, 2018 , 2017 and 2016 includes $1.1 million , $0.8 million and $0.9 million , respectively, of expense that consisted of shares of stock (included in RSU compensation expense) and RSUs granted to non-employee directors. The non-employee director RSU's became fully vested on the grant date. PSUs also vest over a pre-determined period of time, minimally three years, but are further subject to the achievement of certain business performance criteria being met during the vesting period. Based upon the level of achieved performance, the number of shares actually awarded can vary from 0% to 150% of the original grant. There were 1,446,634 RSUs outstanding as of December 31, 2018 . All outstanding RSUs as of December 31, 2018 vest within three years of their date of grant. We generally recognize compensation expense for our RSU awards ratably over the service period. Also outstanding as of December 31, 2018 were 1,604,394 PSUs. All outstanding PSUs as of December 31, 2018 vest at the end of their respective performance periods subject to the level of achievement of the performance targets associated with such awards. Upon vesting, all of the remaining RSU and PSU awards will be converted into the right to receive one share of common stock of the Company for each unit that vests. The cost of these awards is determined using the fair value of the shares on the date of grant, and compensation expense is generally recognized over the period during which the employee provides the requisite service to the Company. We generally recognize compensation expense for our PSU awards ratably over the vesting period based on management’s judgment of the likelihood that performance measures will be attained. A summary of the changes in the RSUs outstanding under the Plan during 2018 is presented below: Stock Weighted Outstanding at December 31, 2017 1,534,058 $ 9.10 Granted 465,378 $ 12.71 Vested and distributed (493,003 ) $ 7.60 Forfeited and cancelled (59,799 ) $ 10.52 Outstanding at December 31, 2018 1,446,634 $ 10.72 Vested and deferred at December 31, 2018 (1) 405,925 $ 9.76 (1) Included in outstanding at December 31, 2018 . Vested and deferred RSUs are primarily related to deferred compensation for non-employee directors. For the years ended December 31, 2017 and 2016 , we granted 438,521 and 516,739 RSUs, respectively. The weighted-average grant date fair value of our RSUs was $12.71 , $12.65 , and $8.05 for the years ended December 31, 2018 , 2017 and 2016 , respectively. The fair value of RSUs that vested during the years ended December 31, 2018 , 2017 and 2016 was $4.7 million , $5.5 million and $5.2 million , respectively. As of December 31, 2018 , we have unrecognized compensation expense related to RSUs of $5.3 million , which will be recognized over a weighted-average period of 1.8 years. A summary of the changes in the PSUs outstanding under the Plan during 2018 is presented below: Stock Weighted Outstanding at December 31, 2017 3,531,312 $ 8.82 Granted 747,996 $ 12.82 Vested (1,327,613 ) $ 7.54 Forfeited and cancelled (140,521 ) $ 10.63 Other - decrease due to performance of PSU's (1,206,780 ) $ 11.57 Outstanding at December 31, 2018 1,604,394 $ 9.46 For the years ended December 31, 2017 and 2016 we granted 706,732 and 1,013,242 PSUs, respectively. For the years ended December 31, 2018 , 2017 and 2016 , 1,327,613 , 1,502,327 and 1,072,692 PSUs vested, respectively. The weighted-average grant date fair value of our PSUs was $12.82 , $12.75 , and $7.65 for the years ended December 31, 2018 , 2017 and 2016 , respectively. The fair value of PSUs that vested during the years ended December 31, 2018 , 2017 and 2016 was $10.0 million , $9.3 million and $8.1 million respectively. As of December 31, 2018 , we have unrecognized compensation expense related to PSUs of $3.1 million , which will be recognized over a weighted-average period of 1.3 years.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	8. Inventories The components of inventories were as follows: December 31, (in millions) 2018 2017 Raw materials $ 55.4 $ 38.2 Work in process 4.3 4.1 Finished goods 280.9 211.9 Total inventories $ 340.6 $ 254.2

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	9. Property, Plant and Equipment, Net The components of net property, plant and equipment were as follows: December 31, (in millions) 2018 2017 Land and improvements $ 25.2 $ 28.0 Buildings and improvements to leaseholds 144.2 152.6 Machinery and equipment 440.7 453.5 Construction in progress 8.6 11.1 618.7 645.2 Less: accumulated depreciation (355.0 ) (366.7 ) Property, plant and equipment, net (1) $ 263.7 $ 278.5 (1) Net property, plant and equipment as of December 31, 2018 and 2017 contained $51.9 million and $42.1 million , respectively of computer software assets, respectively, which are classified within machinery and equipment and construction in progress. Amortization expense for software was $8.2 million , $7.1 million and $7.0 million for the years ended December 31, 2018 , 2017 and 2016 , respectively.

Goodwill and Identifiable Intan

Goodwill and Identifiable Intangibles	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Identifiable Intangible Assets	10. Goodwill and Identifiable Intangible Assets Goodwill Changes in the net carrying amount of goodwill by segment were as follows: (in millions) ACCO ACCO ACCO Total Balance at December 31, 2016 $ 380.7 $ 39.5 $ 166.9 $ 587.1 Esselte Acquisition (5.1 ) 113.2 (1.6 ) 106.5 Foreign currency translation — (23.3 ) — (23.3 ) Balance at December 31, 2017 $ 375.6 $ 129.4 $ 165.3 $ 670.3 GOBA Acquisition — — 2.4 2.4 Foreign currency translation — 36.2 — 36.2 Balance at December 31, 2018 $ 375.6 $ 165.6 $ 167.7 $ 708.9 The goodwill balance includes $215.1 million of accumulated impairment losses, which occurred prior to December 31, 2016. Goodwill has been recorded on our Consolidated Balance Sheet related to the Esselte Acquisition and represents the excess of the cost of the Esselte Acquisition when compared to the fair value estimate of the net assets acquired on January 31, 2017 (the date of the Esselte Acquisition). Goodwill has been recorded on our Consolidated Balance Sheet related to the GOBA Acquisition and represents the excess of the cost of the GOBA Acquisition when compared to the fair value estimate of the net assets acquired on July 2, 2018 (the date of the GOBA Acquisition). See " Note 3. Acquisitions " for details on the calculation of the goodwill acquired in the acquisitions. The authoritative guidance on goodwill and other intangible assets requires that goodwill be tested for impairment at a reporting unit level. We have determined that our reporting units are ACCO Brands North America, ACCO Brands EMEA and ACCO Brands International. We test goodwill for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. The Company performed this annual assessment, on a qualitative basis, as allowed by GAAP, in the second quarter of 2018 and concluded that no impairment existed. A considerable amount of management judgment and assumptions are required in performing the impairment tests, principally in determining the fair value of each reporting unit and the indefinite lived intangible assets. While we believe our judgments and assumptions are reasonable, different assumptions could change the estimated fair values and, therefore, impairment charges could be required. Significant negative industry or economic trends, disruptions to our business, loss of significant customers, inability to effectively integrate acquired businesses, unexpected significant changes or planned changes in the use of the assets or in entity structure, and divestitures may adversely impact the assumptions used in the valuations and ultimately result in future impairment charges. Identifiable Intangibles We test indefinite-lived intangibles for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. We performed this annual assessment, on a qualitative basis, as allowed by GAAP, for the majority of indefinite-lived trade names in the second quarter of 2018 and concluded that no impairment existed. For one of our indefinite-lived trade names that was not substantially above its carrying value, Mead ® , we performed a quantitative test in the second quarter of 2018. A 1.5% long-term growth and an 11.5% discount rate were used. We concluded that the Mead ® trade name was not impaired. As of June 30, 2018, we changed the indefinite-lived Mead ® trade name to an amortizable intangible asset. The change was made as a result of decisions regarding the Company's future use of the trade name. The Company began amortizing the Mead ® trade name on a straight-line basis over a life of 30 years on July 1, 2018. Acquired Identifiable Intangibles GOBA Acquisition The valuation of identifiable intangible assets of $10.3 million acquired in the GOBA Acquisition include an amortizable trade name and amortizable customer relationships, which have been recorded at their estimated fair values. The fair value of the trade name was determined using the relief from royalty method, which is based on the present value of royalty fees derived from projected revenues. The fair value of the customer relationships was determined using the multi-period excess earnings method which is based on the present value of the projected after-tax cash flows. The amortizable trade name is expected to be amortized over 15 years on a straight-line basis, while the customer relationships will be amortized on an accelerated basis over 10 years , from July 2, 2018 the date GOBA was acquired by the Company. The allocations of the acquired identifiable intangibles acquired in the GOBA Acquisition were as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 3.8 15 years Customer relationships 6.5 10 years Total identifiable intangibles acquired $ 10.3 Esselte Acquisition The identifiable intangible assets of $277.0 million acquired in the Esselte Acquisition include amortizable customer relationships, indefinite lived and amortizable trade names and patents, which have been recorded at their estimated fair values. The fair value of the trade names and patents was determined using the relief from royalty method, which is based on the present value of royalty fees derived from projected revenues. The fair value of the customer relationships was determined using the multi-period excess earnings method, which is based on the present value of the projected after-tax cash flows. Amortizable customer relationships, trade names and patents are expected to be amortized over lives ranging from 10 to 30 years from the Esselte Acquisition date of January 31, 2017. The customer relationships will be amortized on an accelerated basis. The allocations of the acquired identifiable intangibles acquired in the Esselte Acquisition were as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - indefinite lived $ 116.8 Indefinite Trade names - amortizable 53.2 15-30 Years Customer relationships 102.4 15 Years Patents 4.6 10 Years Total identifiable intangibles acquired $ 277.0 PA Acquisition The identifiable intangible assets of $58.0 million acquired in the PA Acquisition include amortizable customer relationships and trade names and were recorded at their estimated fair values. The values assigned were based on the estimated future discounted cash flows attributable to the assets. These future cash flows were estimated based on the historical cash flows and then adjusted for anticipated future changes, primarily expected changes in sales volume or price. Amortizable customer relationships and trade names are being amortized over lives ranging from 12 to 30 years from the PA Acquisition date of May 2, 2016. The customer relationships are being amortized on an accelerated basis. The allocations of the identifiable intangibles acquired in the PA Acquisition were as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade names - amortizable $ 22.0 12-30 Years Customer relationships 36.0 12 Years Total identifiable intangibles acquired $ 58.0 The gross carrying value and accumulated amortization by class of identifiable intangible assets as of December 31, 2018 and 2017 were as follows: December 31, 2018 December 31, 2017 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 471.7 $ (44.5 ) (1) $ 427.2 $ 599.5 $ (44.5 ) (1) $ 555.0 Amortizable intangible assets: Trade names 306.0 (70.5 ) 235.5 195.3 (59.4 ) 135.9 Customer and contractual relationships 240.2 (120.5 ) 119.7 243.0 (99.3 ) 143.7 Patents 5.5 (0.9 ) 4.6 5.8 (0.5 ) 5.3 Subtotal 551.7 (191.9 ) 359.8 444.1 (159.2 ) 284.9 Total identifiable intangibles $ 1,023.4 $ (236.4 ) $ 787.0 $ 1,043.6 $ (203.7 ) $ 839.9 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased. The Company’s intangible amortization was $ 36.7 million , $ 35.6 million and $ 21.6 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Estimated amortization expense for amortizable intangible assets for the next five years is as follows: (in millions) 2019 2020 2021 2022 2023 Estimated amortization expense (2) $ 34.9 $ 31.4 $ 27.8 $ 24.3 $ 22.1 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring	11. Restructuring The Company recorded restructuring expense of $11.7 million for the year ended December 31, 2018 , primarily related to additional changes in the operating structure of its North America segment and the continued integration of Esselte within its EMEA segment. The $11.7 million of restructuring expense included $8.3 million of severance costs, $3.2 million of lease abandonment costs and $0.2 million of other expenses. The Company currently expects to record approximately $0.4 million of additional restructuring expenses primarily for lease abandonment during 2019. During 2017, the Company initiated cost savings plans related to the consolidation and integration of Esselte affecting all three of the Company's segments, but primarily the EMEA segment. The cost savings initiatives undertaken by the Company in 2016 to further enhance its operations in the North America segment were expanded during 2017 to include the change in the operating structure in North America, including integration of our former Computer Products Group. During 2016, the Company initiated cost savings plans related to the consolidation and integration of the acquired Pelikan Artline business into the Company's already existing Australia and New Zealand businesses within the International segment. For the years ended December 31, 2018 , 2017 and 2016 , we recorded restructuring charges of $11.7 million , $21.7 million and $5.4 million , respectively. The summary of the activity in the restructuring liability (which is included in " Other current liabilities ") for the year ended December 31, 2018 was as follows: (in millions) Balance at December 31, 2017 Provision Cash Non-cash Balance at December 31, 2018 Employee termination costs (1) $ 12.0 $ 8.3 $ (12.1 ) $ (0.3 ) $ 7.9 Termination of lease agreements (2) 0.8 3.2 (2.0 ) (0.2 ) 1.8 Other 0.5 0.2 (0.6 ) (0.1 ) — Total restructuring liability $ 13.3 $ 11.7 $ (14.7 ) $ (0.6 ) $ 9.7 (1) We expect the remaining $7.9 million employee termination costs to be substantially paid within the next twelve months. (2) We expect the remaining $1.8 million termination of lease costs to be substantially paid within the next three months. The summary of the activity in the restructuring accounts for the year ended December 31, 2017 was as follows: (in millions) Balance at December 31, 2016 Esselte Acquisition (3) Provision Cash Non-cash Balance at December 31, 2017 Employee termination costs $ 1.4 $ 1.5 $ 18.2 $ (9.6 ) $ 0.5 $ 12.0 Termination of lease agreements 0.1 1.2 2.4 (3.1 ) 0.2 0.8 Other — 0.1 1.1 (0.7 ) — 0.5 Total restructuring liability $ 1.5 $ 2.8 $ 21.7 $ (13.4 ) $ 0.7 $ 13.3 (3) Restructuring liabilities assumed in the Esselte Acquisition. During the fourth quarter of 2017, in connection with the Pelikan Artline integration, the Company sold its building and related assets in New Zealand for net proceeds of $3.9 million and recorded a gain on sale of $1.5 million as a reduction of SG&A expense in its Consolidated Statements of Income within the ACCO Brands International segment. The sale was not included in the Company’s restructuring liability activity presented above. The summary of the activity in the restructuring accounts for the year ended December 31, 2016 was as follows: (in millions) Balance at December 31, 2015 Provision Cash Balance at December 31, 2016 Employee termination costs $ 0.9 $ 5.2 $ (4.7 ) $ 1.4 Termination of lease agreements 0.1 0.2 (0.2 ) 0.1 Total restructuring liability $ 1.0 $ 5.4 $ (4.9 ) $ 1.5 Restructuring charges for the years ended December 31, 2018 , 2017 and 2016 by reporting segment were as follows: December 31, (in millions) 2018 2017 2016 ACCO Brands North America $ 6.2 $ 5.5 $ 1.1 ACCO Brands EMEA 4.9 11.2 — ACCO Brands International 0.6 5.0 4.3 Total restructuring charges $ 11.7 $ 21.7 $ 5.4

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes The components of income before income tax were as follows: (in millions) 2018 2017 2016 Domestic operations $ 37.0 $ 68.7 $ 33.9 Foreign operations 120.9 89.4 91.2 Total $ 157.9 $ 158.1 $ 125.1 The reconciliation of income taxes computed at the U.S. federal statutory income tax rate of 21% for 2018 and 35% for 2017 and 2016 to our effective income tax rate was as follows: (in millions) 2018 2017 2016 Income tax at U.S. statutory rate; 21%, 35% and 35%, respectively $ 33.2 $ 55.3 $ 43.8 Effect of the U.S. Tax Act 3.1 (25.7 ) — State, local and other tax, net of federal benefit 2.2 3.6 2.4 GILTI/FDII 3.7 — — U.S. effect of foreign dividends and withholding taxes 2.2 4.9 4.6 Realized foreign exchange net loss on intercompany loans — — (9.6 ) Revaluation of previously held equity interest — — (12.0 ) Foreign income taxed at a higher (lower) effective rate 0.9 (6.9 ) (4.6 ) Net Brazilian Tax Assessment impact (4.4 ) 2.2 2.8 Expiration of tax credits — — 10.9 Increase (decrease) in valuation allowance 5.2 (0.6 ) (9.9 ) Excess benefit from stock-based compensation (2.5 ) (5.6 ) — Other 7.6 (0.8 ) 1.2 Income taxes as reported $ 51.2 $ 26.4 $ 29.6 Effective tax rate 32.4 % 16.7 % 23.7 % 2018 For 2018 , we recorded income tax expense of $51.2 million on income before taxes of $157.9 million . The higher effective rate for 2018 of 32.4% compared to the 2017 effective tax rate, is primarily due to the one-time 2017 beneficial effects of the U.S. Tax Act discussed below under " Tax Reform. " Tax Reform On December 22, 2017, the U.S. Tax Act was signed into law. The U.S. Tax Act made broad and complex changes to the U.S. tax code, including, but not limited to: (i) reducing the future U.S. federal corporate tax rate from 35 percent to 21 percent; (ii) requiring companies to pay a one-time transition tax on certain undistributed earnings of foreign subsidiaries (the "Transition Toll Tax"); (iii) bonus depreciation that will allow for full expensing of qualified property; (iv) a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries; (v) a new provision designed to tax global intangible low-taxed income ("GILTI"); (vi) the repeal of domestic production activity deductions; (vii) limitations on the deductibility of certain executive compensation expenses; (viii) limitations on the use of foreign tax credits to reduce U.S. income tax liability; and (ix) a new provision that allows a domestic corporation an immediate deduction for a portion of its foreign derived intangible income ("FDII"). The SEC staff issued Staff Accounting Bulletin ("SAB") 118, which provides guidance on accounting for the tax effects of the U.S. Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the enactment date for companies to complete the related accounting under ASC 740, Accounting for Income Taxes . In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the U.S. Tax Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for a certain income tax effect of the U.S. Tax Act is incomplete, but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the U.S. Tax Act. The Company was able to make reasonable estimates of the effects and recorded provisional estimates for these items. Changes in tax rates and tax laws are accounted for in the period of enactment. Therefore, during the year ended December 31, 2017, we recorded a net tax benefit totaling $25.7 million related to our provisional estimate of the impact of the U.S. Tax Act. The benefit consisted of an expense of $24.0 million , net of foreign tax credit carryforwards of $14.0 million , for the one-time Transition Toll Tax and a net benefit of $49.7 million in connection with the revaluation of the deferred tax assets and liabilities resulting from the decrease in the U.S. corporate tax rate. As of December 31, 2018, the Company has revised these estimated amounts and recognized additional net tax expense in the amount of $3.1 million . The Company recognized additional expenses of $0.3 million related to the Transition Toll Tax. The Company recognized additional expense of $3.3 million related to limitations on deductibility of executive compensation expenses including $1.5 million of unrecognized tax benefits and $1.8 million impairment of deferred tax assets. The Company recognized a tax benefit of $0.5 million on the difference between the 2017 U.S. enacted rate of 35% and the 2018 enacted rate of 21% , primarily related to a $4.1 million deductible pension plan contribution included on the Company’s 2017 U.S. Corporation income tax return. As of December 31, 2018, the Company has completed its accounting for the tax effects of the enactment of the U.S. Tax Act; however we expect the U.S. Treasury to issue additional regulations that could have a material financial statement impact on the Company’s effective tax rates in future periods. Transition Toll Tax The U.S. Tax Act eliminates the deferral of U.S. income tax on the historical undistributed earnings foreign by imposing the Transition Toll Tax, which is a one-time mandatory deemed repatriation tax on undistributed foreign earnings. The Transition Toll Tax is assessed on the U.S. shareholder's share of the foreign corporation's accumulated foreign earnings that have not previously been taxed in the U.S. Earnings in the form of cash and cash equivalents are taxed at a rate of 15.5% and all other earnings are taxed at a rate of 8.0% . As of December 31, 2017, we were able to reasonably estimate income tax liabilities of $38.0 million under the Transition Toll Tax, of which $3.0 million was expected to be paid within one year. The Transition Toll Tax is to be paid over an eight -year period, which began in 2018, and will not accrue interest. The Transition Toll Tax expense, net of foreign tax credit carryforwards of $14.0 million , was estimated to be $24.0 million . On the basis of revised earnings and profits and foreign tax credit computations completed during 2018, the Company recognized additional expense of $0.3 million related to the Transition Toll Tax. The revised Transition Toll Tax is $38.3 million , of which $3.1 million was paid during 2018. The final amount of the Transition Toll Tax, net of tax credit carryforwards of $14.0 million , is $24.3 million . Effect on Deferred Tax Assets and Liabilities Our deferred tax assets and liabilities are measured at the enacted tax rate expected to apply when these temporary differences are expected to be realized or settled. As our deferred tax liabilities exceed the balance of our deferred tax assets as of the date of enactment of the U.S. Tax Act, we recorded a tax benefit of $49.7 million , reflecting the decrease in the U.S. corporate income tax rate. The Company recorded an additional $0.5 million of benefit during 2018 primarily related to a $4.1 million deductible pension plan contribution included on the Company's 2017 U.S. income tax return bringing the total benefit resulting from the reduction in the U.S. corporate income tax rate to $50.2 million . GILTI Beginning in 2018, the U.S. Tax Act includes the GILTI provision. The GILTI provision requires that income from non-U.S. subsidiaries be included in the U.S. taxable income if in excess of an allowable return on the non-U.S. subsidiary tangible assets. The Company has elected to treat taxes due on taxable income related to GILTI as a current period expense when incurred. For 2018, we recorded an income tax expense of $4.2 million related to GILTI. 2017 and 2016 For 2017 , we recorded income tax expense of $26.4 million on income before taxes of $158.1 million . The low effective rate for 2017 of 16.7% was primarily driven by a $25.7 million benefit resulting from the U.S. Tax Act, and a $5.6 million benefit due to the impact of the Company's adoption of ASU No. 2016-9, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU No. 2016-9 in 2017. For 2016 , we recorded income tax expense of $29.6 million on income before taxes of $125.1 million . The lower effective rate for 2016 of 23.7% was due to the following: 1) a tax benefit of $12.0 million resulting from the fact that no Australian taxes were due on the $28.9 million non-cash gain arising from the PA Acquisition due to the revaluation of the Company's previously held equity interest to fair value and as well as to the release of a deferred tax liability related to a tax basis difference in the Pelikan Artline joint venture assets, 2) a tax benefit of $9.6 million on a net foreign exchange loss on the repayment of intercompany loans, for which the pre-tax effect was recorded in equity and 3) earnings from foreign jurisdictions which are taxed at a lower rate. In addition, in 2016, the Foreign Tax Credit Carryover from 2007 of $10.9 million expired, and the associated valuation allowance on the carryover was removed; the combination of these two items did not affect income tax expense. The components of the income tax expense were as follows: (in millions) 2018 2017 2016 Current expense Federal and other $ 2.7 $ 41.1 $ 0.7 Foreign 25.8 30.5 22.9 Total current income tax expense 28.5 71.6 23.6 Deferred expense Federal and other 11.1 (47.4 ) 3.5 Foreign 11.6 2.2 2.5 Total deferred income tax expense (benefit) 22.7 (45.2 ) 6.0 Total income tax expense $ 51.2 $ 26.4 $ 29.6 The components of deferred tax assets (liabilities) were as follows: (in millions) 2018 2017 Deferred tax assets Compensation and benefits $ 17.2 $ 18.5 Pension 46.1 49.6 Inventory 10.7 10.6 Other reserves 15.7 15.2 Accounts receivable 6.1 5.7 Foreign tax credit carryforwards 25.2 29.1 Net operating loss carryforwards 101.8 126.6 Other 9.6 5.6 Gross deferred income tax assets 232.4 260.9 Valuation allowance (50.8 ) (45.0 ) Net deferred tax assets 181.6 215.9 Deferred tax liabilities Depreciation (19.3 ) (17.2 ) Unremitted non-U.S. earnings accrual (1.4 ) — Identifiable intangibles (219.0 ) (237.9 ) Other (3.0 ) — Gross deferred tax liabilities (242.7 ) (255.1 ) Net deferred tax liabilities $ (61.1 ) $ (39.2 ) We continually review the need for establishing or releasing valuation allowances on our deferred tax assets. In 2018, the Company had a net tax expense from the generation and release of valuation allowances in U.S. federal, state and certain foreign jurisdictions of $6.9 million . In 2017, the Company had a net tax benefit from the release and generation of valuation allowances in U.S. state and certain foreign jurisdictions of $0.7 million . In 2016, the Company had a net tax expense from the generation and release of valuation allowances in U.S. state and certain foreign jurisdictions of $0.7 million . As of December 31, 2018 , $443.8 million of net operating loss carryforwards are available to reduce future taxable income of domestic and international companies. These loss carryforwards expire in the years 2019 through 2031 or have an unlimited carryover period. With the enactment of the U.S. Tax Act, we believe that our offshore cash can be accessed without adverse U.S. tax consequences. After analyzing our global working capital and cash requirements, the Company has reassessed and updated its indefinite reinvestment assertion under ASC 740. As of December 31, 2018 , the Company has recorded $1.4 million of deferred taxes on approximately $369 million of unremitted earnings of non-U.S. subsidiaries that may be remitted to the U.S. The Company has $106 million of additional unremitted earnings of non-U.S. subsidiaries, which are indefinitely reinvested and for which no deferred taxes have been provided. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows: (in millions) 2018 2017 2016 Balance at beginning of year $ 47.2 $ 43.7 $ 34.8 Additions for tax positions of prior years 3.1 2.9 3.0 Additions for tax positions of current year 1.5 — — Reductions for tax positions of prior years (8.2 ) (0.7 ) (0.5 ) Acquisitions 5.3 1.6 — Increase resulting from foreign currency translation — — 6.4 Decrease resulting from foreign currency translation (5.2 ) (0.3 ) — Balance at end of year $ 43.7 $ 47.2 $ 43.7 As of December 31, 2018 , the amount of unrecognized tax benefits decreased to $43.7 million , of which $42.0 million would impact our effective tax rate, if recognized. We expect the amount of unrecognized tax benefits to change within the next twelve months, but these changes are not expected to have a significant impact on our results of operations or financial position. Interest and penalties related to unrecognized tax benefits are recognized within " Income tax expense " in the Consolidated Statements of Income . As of December 31, 2018 , we have accrued a cumulative $13.0 million for interest and penalties on the unrecognized tax benefits. As of December 31, 2018 , the U.S. federal statute of limitations remains open for the year 2015 and forward. Foreign and U.S. state jurisdictions have statutes of limitations generally ranging from 2 to 5 years. As of December 31, 2018 , years still open to examination by foreign tax authorities in major jurisdictions include Australia ( 2014 forward), Brazil ( 2013 forward), Canada ( 2009 forward), Germany ( 2013 forward), Sweden ( 2012 forward) and the U.K. ( 2017 forward). We are currently under examination in various foreign jurisdictions. Brazil Tax Assessment In connection with our May 1, 2012 acquisition of the Mead Consumer and Office Products business ("Mead C&OP"), we assumed all of the tax liabilities for the acquired foreign operations including Tilibra Produtos de Papelaria Ltda. ("Tilibra"). In December of 2012, the Federal Revenue Department of the Ministry of Finance of Brazil ("FRD") issued a tax assessment (the "Brazilian Tax Assessment") against Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the year 2007 (the "First Assessment"). A second assessment challenging the deduction of goodwill from Tilibra's taxable income for the years 2008, 2009 and 2010 was issued by FRD in October 2013 (the "Second Assessment"). Tilibra is disputing both of the tax assessments. The final administrative appeal of the Second Assessment was decided against the Company in 2017. We are challenging this decision in court. In connection with the judicial challenge, we are required to provide security to guarantee payment of the Second Assessment, which represents $21.0 million of the current reserve, should we not prevail. The First Assessment is still being challenged through established administrative procedures. We believe we have meritorious defenses and intend to vigorously contest these matters; however, there can be no assurances that we will ultimately prevail. The ultimate outcome will not be determined until the Brazilian tax appeal process is complete, which is expected to take a number of years. If the FRD's initial position is ultimately sustained, the amount assessed would materially and adversely affect our cash flow in the year of settlement. Because there is no settled legal precedent on which to base a definitive opinion as to whether we will ultimately prevail, we consider the outcome of this dispute to be uncertain. Since it is not more likely than not that we will prevail, in 2012, we recorded a reserve in the amount of $44.5 million (at December 31, 2012 exchange rates) in consideration of this contingency, of which $43.3 million was recorded as an adjustment to the purchase price and which included the 2007-2012 tax years plus penalties and interest through December 2012. Included in this reserve is an assumption of penalties at 75% , which is the standard penalty. While there is a possibility that a penalty of 150% could be imposed in connection with the First Assessment, based on the facts in our case and existing precedent, we believe the likelihood of a 150% penalty is not more likely than not as of December 31, 2018. We will continue to actively monitor administrative and judicial court decisions and evaluate their impact, if any, on our legal assessment of the ultimate outcome of our case. In addition, we will continue to accrue interest related to this contingency until such time as the outcome is known or until evidence is presented that we are more likely than not to prevail. The time limit for issuing an assessment for 2011 expired in January 2018 and we did not receive an assessment; we therefore reversed $5.6 million of reserves related to 2011 in the first quarter of 2018. During the years ended December 31, 2018 , 2017 and 2016 , we accrued additional interest as a charge to current tax expense of $1.1 million , $2.2 million and $2.8 million , respectively. At current exchange rates, our accrual through December 31, 2018 , including tax, penalties and interest is $29.4 million . The time limit for issuing an assessment for 2012 expired in January 2019 and we did not receive an assessment.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share	13. Earnings per Share Total outstanding shares as of December 31, 2018 , 2017 and 2016 were 102.7 million , 106.7 million and 107.9 million respectively. Under our stock repurchase program, for the years ended December 31, 2018 and 2017 , we repurchased and retired 6.0 million and 3.3 million shares of common stock, respectively. No shares were repurchased during the year ended December 31, 2016 . For the years ended December 31, 2018 , 2017 and 2016 , we acquired 0.6 million , 0.7 million and 0.7 million shares, respectively, related to tax withholding for share-based compensation. The calculation of basic earnings per common share is based on the weighted average number of common shares outstanding in the year, or period, over which they were outstanding. Our calculation of diluted earnings per common share assumes that any common shares outstanding were increased by shares that would be issued upon exercise of those stock units for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized. Our weighted-average shares outstanding for the years ended December 31, 2018 , 2017 and 2016 was as follows: (in millions) 2018 2017 2016 Weighted-average number of shares of common stock outstanding - basic 104.8 108.1 107.0 Stock options 1.0 1.3 0.8 Restricted stock units 1.2 1.5 1.4 Adjusted weighted-average shares and assumed conversions - diluted 107.0 110.9 109.2 Awards of potentially dilutive shares of common stock, which have exercise prices that were higher than the average market price during the period, are not included in the computation of dilutive earnings per share as their effect would have been anti-dilutive. For the years ended December 31, 2018 , 2017 and 2016 , these shares were approximately 4.0 million , 3.1 million and 3.6 million , respectively.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	14. Derivative Financial Instruments We are exposed to various market risks, including changes in foreign currency exchange rates and interest rate changes. We enter into financial instruments to manage and reduce the impact of these risks, not for trading or speculative purposes. The counterparties to these financial instruments are major financial institutions. We continually monitor our foreign currency exposures in order to maximize the overall effectiveness of our foreign currency hedge positions. Principal currencies hedged include the U.S. dollar, Euro, Australian dollar, Canadian dollar, Swedish krona, British pound and Japanese yen. We are subject to credit risk, which relates to the ability of counterparties to meet their contractual payment obligations or the potential non-performance by counterparties to financial instrument contracts. Management continues to monitor the status of our counterparties and will take action, as appropriate, to further manage our counterparty credit risk. There are no credit contingency features in our derivative financial instruments. When hedge accounting is applicable, on the date we enter into a derivative, the derivative is designated as a hedge of the identified exposure. We measure the effectiveness of our hedging relationships both at hedge inception and on an ongoing basis. Forward Currency Contracts We enter into forward foreign currency contracts with third parties to reduce the effect of fluctuating foreign currencies, primarily on foreign denominated inventory purchases and intercompany loans. The majority of the Company’s exposure to local currency movements is in Europe (the Euro, the Swedish krona and the British pound), Australia, Canada, Brazil, and Mexico. Forward currency contracts are used to hedge foreign denominated inventory purchases for Europe, Australia, Canada, Japan and New Zealand, and are designated as cash flow hedges. Unrealized gains and losses on these contracts are deferred in AOCI until the contracts are settled and the underlying hedged transactions relating to inventory purchases are recognized, at which time the deferred gains or losses will be reported in the " Cost of products sold " line in the Consolidated Statements of Income . As of December 31, 2018 and 2017 , we had cash flow designated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $98.7 million and $93.5 million , respectively. Forward currency contracts used to hedge foreign denominated intercompany loans are not designated as hedging instruments. Gains and losses on these derivative instruments are recognized within " Other expense (income), net " in the Consolidated Statements of Income and are largely offset by the change in the current translated value of the hedged item. The periods of the forward foreign exchange contracts correspond to the periods of the hedged transactions, and do not extend beyond December 2019 , except for one relating to intercompany loans which extends to December 2020. As of December 31, 2018 and 2017 , we had undesignated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $113.3 million and $95.0 million , respectively. The following table summarizes the fair value of our derivative financial instruments as of December 31, 2018 and 2017 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet December 31, 2018 December 31, 2017 Balance Sheet December 31, 2018 December 31, 2017 Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 3.3 $ 0.5 Other current liabilities $ 0.1 $ 0.5 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.6 0.4 Other current liabilities 1.7 0.7 Foreign exchange contracts Other non-current assets 12.7 24.2 Other non-current liabilities 12.7 24.2 Total derivatives $ 16.6 $ 25.1 $ 14.5 $ 25.4 The following tables summarize the pre-tax effect of the Company’s derivative financial instruments on the Consolidated Statements of Income for the years ended December 31, 2018 , 2017 and 2016 : The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss (in millions) 2018 2017 2016 2018 2017 2016 Cash flow hedges: Foreign exchange contracts $ 9.1 $ (4.9 ) $ (0.1 ) Cost of products sold $ (6.4 ) $ 1.6 $ 2.5 The Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Operations Location of (Gain) Loss Recognized in Amount of (Gain) Loss (in millions) 2018 2017 2016 Foreign exchange contracts Other expense (income), net $ 0.7 $ (1.5 ) $ (2.0 )

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Of Financial Instruments	15. Fair Value of Financial Instruments In establishing a fair value, there is a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The basis of the fair value measurement is categorized in three levels, in order of priority, as described below: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities Level 2 Unadjusted quoted prices in active markets for similar assets or liabilities, or Unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or Inputs other than quoted prices that are observable for the asset or liability Level 3 Unobservable inputs for the asset or liability We utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. We have determined that our financial assets and liabilities described in " Note 14. Derivative Financial Instruments " are Level 2 in the fair value hierarchy. The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2018 and 2017 : (in millions) December 31, 2018 December 31, 2017 Assets: Forward currency contracts $ 16.6 $ 25.1 Liabilities: Forward currency contracts 14.5 25.4 Our forward currency contracts are included in " Other current assets ," " Other non-current assets ," " Other current liabilities ," or " Other non-current liabilities " and do not extend beyond December 2019 , except for one relating to intercompany loans which extends to December 2020. The forward foreign currency exchange contracts are primarily valued based on the foreign currency spot and forward rates quoted by the banks or foreign currency dealers. As such, these derivative instruments are classified within Level 2. The fair values of cash and cash equivalents, notes payable to banks, accounts receivable and accounts payable approximate carrying amounts due principally to their short maturities. The carrying amount of total debt was $888.0 million and $939.5 million and the estimated fair value of total debt was $848.6 million and $951.5 million as of December 31, 2018 and 2017 , respectively. The fair values are determined from quoted market prices, where available, and from using current interest rates based on credit ratings and the remaining terms of maturity.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	16. Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive income is defined as net income (loss) and other changes in stockholders’ equity from transactions and other events from sources other than stockholders. The components of, and changes in, accumulated other comprehensive income (loss) were as follows: (in millions) Derivative Unrecognized Accumulated Balance at December 31, 2016 $ 2.5 $ (285.9 ) $ (136.0 ) $ (419.4 ) Other comprehensive loss before reclassifications, net of tax (3.6 ) (19.5 ) (23.4 ) (46.5 ) Amounts reclassified from accumulated other comprehensive income, net of tax 1.3 — 3.5 4.8 Balance at December 31, 2017 0.2 (305.4 ) (155.9 ) (461.1 ) Other comprehensive income (loss) before reclassifications, net of tax 6.5 6.2 (13.4 ) (0.7 ) Amounts reclassified from accumulated other comprehensive (loss) income, net of tax (4.6 ) — 4.7 0.1 Balance at December 31, 2018 $ 2.1 $ (299.2 ) $ (164.6 ) $ (461.7 ) The reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2018 , 2017 and 2016 were as follows: Year Ended December 31, (in millions) 2018 2017 2016 Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Location on Income Statement Gain on cash flow hedges: Foreign exchange contracts $ 6.4 $ (1.6 ) $ (2.4 ) Cost of products sold Tax benefit (1.8 ) 0.3 0.7 Income tax expense Net of tax $ 4.6 $ (1.3 ) $ (1.7 ) Defined benefit plan items: Amortization of actuarial loss $ (5.1 ) $ (4.6 ) $ (3.1 ) (1) Amortization of prior service cost (0.3 ) (0.4 ) (0.4 ) (1) Total before tax (5.4 ) (5.0 ) (3.5 ) Tax benefit 0.7 1.5 0.7 Income tax expense Net of tax $ (4.7 ) $ (3.5 ) $ (2.8 ) Total reclassifications for the period, net of tax $ (0.1 ) $ (4.8 ) $ (4.5 ) (1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost (income) for pension and post-retirement plans (See " Note 6. Pension and Other Retiree Benefits " for additional details).

Information on Business Segment

Information on Business Segments	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Information on Business Segments	17. Information on Business Segments The Company has three reportable business segments each of which is comprised of different geographic regions. The Company's three reportable business segments are as follows: Reportable Business Segment Geographic Regions Primary Brands ACCO Brands North America United States and Canada AT-A-GLANCE ® , Five Star ® , GBC ® , Hilroy ® , Kensington ® , Mead ® , Quartet ® , and Swingline ® ACCO Brands EMEA Europe, Middle East and Africa Derwent ® , Esselte ® , GBC ® , Kensington ® , Leitz ® , NOBO ® , Rapid ® , and Rexel ® ACCO Brands International Australia/N.Z., Latin America and Asia-Pacific Artline ® , Barrilito ® , GBC ® , Kensington ® , Marbig ® , Quartet ® , Rexel ® , Tilibra ® , and Wilson Jones ® Each of the Company's three reportable business segments designs, markets, sources, manufactures and sells recognized consumer and other end-user demanded brands used in businesses, schools and homes. Product designs are tailored based on end-user preferences in each geographic region. Our product categories include school products; storage and organization; laminating, binding and shredding machines and related consumable supplies; calendars; stapling and punching; whiteboards; computer accessories; and do-it-yourself tools, among others. Our portfolio of consumer and other end-user demanded brands includes both globally and regionally recognized brands. ACCO Brands North America The ACCO Brands North America segment is comprised of the United States and Canada where the Company is a leading branded supplier of consumer and business products under brands such as AT-A-GLANCE ® , Five Star ® , GBC ® , Hilroy ® , Kensington ® , Mead ® , Quartet ® , and Swingline ® . The ACCO Brands North America segment designs, sources or manufactures and distributes school products (such as notebooks); calendars; laminating, binding and shredding machines and related consumable supplies; whiteboards; storage and organization products (such as three-ring binders, sheet protectors and indexes), stapling and punching products; computer accessories, among others, which are primarily used in schools, homes and businesses. The majority of revenue in this segment is related to consumer and home products and is associated with the "back-to-school" season and calendar year-end purchases; we expect sales of consumer products to become an increasingly greater percentage of our revenue as demand for consumer products is growing faster than most business-related products. ACCO Brands EMEA The ACCO Brands EMEA segment is comprised largely of Europe, but also includes export sales to the Middle East and Africa. The Company is a leading branded supplier of consumer and business products under brands such as Derwent ® , Esselte ® , GBC ® , Kensington ® , Leitz ® , NOBO ® , Rapid ® , and Rexel ® . The ACCO Brands EMEA segment designs, manufactures or sources and distributes storage and organization products (such as lever-arch binders, sheet protectors and indexes); stapling and punching products; laminating, binding and shredding products and related consumable supplies; do-it-yourself tools; computer accessories, among others, which are primarily used in businesses, homes and schools. ACCO Brands International The ACCO Brands International segment is comprised of Australia/New Zealand (N.Z.), Latin America and Asia-Pacific where the Company is a leading branded supplier of consumer and business products. These brands include Artline ® , Barrilito ® , GBC ® , Kensington ® , Marbig ® , Quartet ® , Rexel ® , Tilibra ® , and Wilson Jones ® , among others. The ACCO Brands International segment designs, sources or manufactures and distributes school products (such as notebooks); storage and organization products (such as three-ring binders, sheet protectors and indexes); laminating, binding and shredding products and related consumable supplies; writing instruments; computer accessories; whiteboards; stapling and punching products; calendars and janitorial supplies, among others, which are primarily used in schools, businesses and homes. The majority of revenue in this segment is related to consumer products and is associated with the "back-to-school" season and calendar year-end purchases. We expect sales of consumer products to become an increasingly greater percentage of our revenue as demand for consumer products is growing faster than most business-related products. Customers ACCO Brands markets and sells its strong multi-product offering broadly and is not dependent on any one channel. Our products are sold through all relevant channels, namely retailers, including: mass retailers; e-tailers; discount, drug/grocery and variety chains; warehouse clubs; hardware and specialty stores; independent office product dealers; office superstores; wholesalers; and contract stationers. We also sell directly to commercial and consumer end-users through our e-commerce platform and our direct sales organization. Net sales by reportable business segment for the years ended December 31, 2018 , 2017 and 2016 were as follows: (in millions) 2018 2017 2016 ACCO Brands North America $ 940.7 $ 999.0 $ 1,016.1 ACCO Brands EMEA 605.2 542.8 171.8 ACCO Brands International 395.3 407.0 369.2 Net sales $ 1,941.2 $ 1,948.8 $ 1,557.1 Operating income by reportable business segment for the years ended December 31, 2018 , 2017 and 2016 was as follows: (in millions) 2018 2017 2016 ACCO Brands North America $ 116.6 $ 152.4 $ 149.8 ACCO Brands EMEA 59.4 32.0 8.0 ACCO Brands International 49.2 50.9 49.4 Segment operating income 225.2 235.3 207.2 Corporate (1) (38.2 ) (50.8 ) (48.1 ) Operating income (2) 187.0 184.5 159.1 Interest expense 41.2 41.1 49.3 Interest income (4.4 ) (5.8 ) (6.4 ) Non-operating pension income (9.3 ) (8.5 ) (8.2 ) Equity in earnings of joint venture — — (2.1 ) Other expense (income), net 1.6 (0.4 ) 1.4 Income before income tax $ 157.9 $ 158.1 $ 125.1 (1) Corporate operating loss in 2018 , 2017 and 2016 includes transaction costs of $0.5 million , $5.0 million and $10.5 million respectively, primarily for legal and due diligence expenditures associated with the GOBA, Esselte and Pelikan Artline acquisitions. (2) 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. The following table presents the measure of reportable business segment assets used by the Company’s chief operating decision maker: December 31, (in millions) 2018 2017 ACCO Brands North America (3) $ 456.1 $ 413.9 ACCO Brands EMEA (3) 276.7 287.6 ACCO Brands International (3) 341.3 338.2 Total segment assets 1,074.1 1,039.7 Unallocated assets 1,711.0 1,758.6 Corporate (3) 1.3 0.8 Total assets $ 2,786.4 $ 2,799.1 (3) Represents total assets, excluding goodwill and identifiable intangibles resulting from business acquisitions, intercompany balances, cash, deferred taxes, derivatives, prepaid pension assets and prepaid debt issuance costs. As a supplement to the presentation of reportable business segment assets presented above, the table below presents reportable business segment assets, including the allocation of identifiable intangible assets and goodwill resulting from business combinations. December 31, (in millions) 2018 2017 ACCO Brands North America (4) $ 1,231.0 $ 1,204.3 ACCO Brands EMEA (4) 709.2 711.7 ACCO Brands International (4) 629.8 634.0 Total segment assets 2,570.0 2,550.0 Unallocated assets 215.1 248.3 Corporate (4) 1.3 0.8 Total assets $ 2,786.4 $ 2,799.1 (4) Represents total assets, excluding intercompany balances, cash, deferred taxes, derivatives, prepaid pension assets and prepaid debt issuance costs. Capital spend by reportable business segment was as follows: December 31, (in millions) 2018 2017 2016 ACCO Brands North America $ 24.3 $ 16.3 $ 10.3 ACCO Brands EMEA 6.1 5.1 2.9 ACCO Brands International 3.7 9.6 5.3 Total capital spend $ 34.1 $ 31.0 $ 18.5 Depreciation expense by reportable business segment was as follows: December 31, (in millions) 2018 2017 2016 ACCO Brands North America $ 15.9 $ 17.7 $ 19.7 ACCO Brands EMEA 12.6 11.9 5.0 ACCO Brands International 5.5 6.0 5.7 Total depreciation $ 34.0 $ 35.6 $ 30.4 Property, plant and equipment, net by geographic region was as follows: December 31, (in millions) 2018 2017 U.S. $ 111.7 $ 102.4 Canada 1.9 2.4 ACCO Brands North America 113.6 104.8 ACCO Brands EMEA 100.0 115.4 Australia/N.Z. 13.1 16.0 Latin America 35.1 40.3 Asia-Pacific 1.9 2.0 ACCO Brands International 50.1 58.3 Property, plant and equipment, net $ 263.7 $ 278.5 Top Customers Net sales to our five largest customers totaled $577.3 million , $615.1 million and $663.5 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Net sales to no customer exceeded 10% of net sales for the years ended December 31, 2018 and 2017 . For the year ended December 31, 2016 , net sales to Staples, our largest customer, were $210.5 million ( 14% ) and net sales to Walmart were $161.7 million ( 10% ). Except as disclosed, no other customer represented more than 10% of net sales in any of the last three years. As of December 31, 2018 and 2017 , our top five trade account receivables totaled $125.0 million and $148.4 million , respectively.

Joint Venture Investment

Joint Venture Investment	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Joint Venture Investments	18. Joint Venture Investment Summarized below is the financial information for the Pelikan Artline joint venture, in which we owned a 50% non-controlling interest through May 1, 2016, which was accounted for using the equity method. Accordingly, we recorded our proportionate share of earnings or losses on the line entitled " Equity in earnings of joint venture " in the Consolidated Statements of Income . Year Ended December 31, (in millions) 2016 Net sales $ 34.9 Gross profit 14.1 Net income 4.1 On May 2, 2016, the Company completed the PA Acquisition and accordingly, the results of Pelikan Artline are included in the Company's consolidated financial statements from the date of the PA Acquisition, May 2, 2016. For further information, see " Note 3. Acquisitions " for details on the PA Acquisition.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	19. Commitments and Contingencies Pending Litigation In connection with our May 1, 2012 acquisition of the Mead C&OP business, we assumed all of the tax liabilities for the acquired foreign operations including Tilibra Produtos de Papelaria Ltda. ("Tilibra"). For further information see " Note 12. Income Taxes - Income Tax Assessment " for details on tax assessments issued by the FRD against Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the years 2007 through 2010. We are party to various lawsuits and regulatory proceedings, primarily related to alleged patent infringement as well as other claims incidental to our business. In addition, we may be unaware of third party claims of intellectual property infringement relating to our technology, brands or products and we may face other claims related to business operations. Any litigation regarding patents or other intellectual property could be costly and time-consuming and might require us to pay monetary damages or enter into costly license agreements. We also may be subject to injunctions against development and sale of certain of our products. It is the opinion of management that (other than the Brazilian Tax Assessment) the ultimate resolution of currently outstanding matters will not have a material adverse effect on our financial condition, results of operations or cash flow. However, there is no assurance that we will ultimately be successful in our defense of any of these matters or that an adverse outcome in any matter will not affect our results of operations, financial condition or cash flow. Further, future claims, lawsuits and legal proceedings could materially and adversely affect our business, reputation, results of operations and financial condition. Lease Commitments Future minimum rental payments for all non-cancelable operating leases (reduced by minor amounts from subleases) as of December 31, 2018 were as follows: (in millions) 2019 $ 29.7 2020 24.6 2021 20.6 2022 16.5 2023 10.9 Thereafter 19.6 Total minimum rental payments 121.9 Less minimum rentals to be received under non-cancelable subleases 3.9 Future minimum payments for operating leases, net of sublease rental income $ 118.0 Total rental expense reported in our Consolidated Statements of Income for all non-cancelable operating leases (reduced by minor amounts for subleases) amounted to $33.0 million , $30.9 million and $24.2 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Unconditional Purchase Commitments Future minimum payments under unconditional purchase commitments, primarily for inventory purchase commitments as of December 31, 2018 were as follows: (in millions) 2019 $ 89.1 2020 1.3 2021 0.6 2022 0.2 2023 — Thereafter — Total unconditional purchase commitments $ 91.2 Environmental We are subject to national, state, provincial and/or local environmental laws and regulations concerning the discharge of materials into the environment and the handling, disposal and clean-up of waste materials and otherwise relating to the protection of the environment. This includes environmental laws and regulations that affect the design and composition of certain of our products. It is not possible to quantify with certainty the potential impact of actions regarding environmental matters, particularly remediation and other compliance efforts that we may undertake in the future. In the opinion of management, compliance with the present environmental protection laws, before taking into account estimated recoveries from third parties, will not have a material adverse effect upon our capital expenditures, financial condition and results of operations or competitive position.

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (Unaudited)	20. Quarterly Financial Information (Unaudited) The following is an analysis of certain line items in the Consolidated Statements of Income by quarter for 2018 and 2017 : (in millions, except per share data) 1 st Quarter 2 nd Quarter 3 rd Quarter 4 th Quarter 2018 Net sales (1) $ 405.8 $ 498.8 $ 507.3 $ 529.3 Gross profit 127.5 162.4 160.8 177.1 Operating income 11.7 51.8 57.5 66.0 Net income $ 10.4 $ 25.7 $ 35.6 $ 35.0 Per share: Basic income per share (2) $ 0.10 $ 0.24 $ 0.34 $ 0.34 Diluted income per share (2) $ 0.09 $ 0.24 $ 0.34 $ 0.34 2017 Net sales (1) $ 359.8 $ 490.0 $ 532.2 $ 566.8 Gross profit 110.9 168.8 178.2 199.4 Operating income 7.2 43.3 56.7 77.3 Net income $ 3.6 $ 23.5 $ 30.6 $ 74.0 Per share: Basic income per share (2) $ 0.03 $ 0.21 $ 0.28 $ 0.69 Diluted income per share (2) $ 0.03 $ 0.21 $ 0.28 $ 0.68 (1) Historically, our business has experienced higher sales and earnings in the third and fourth quarters of the calendar year and we expect these trends to continue. Two principal factors contribute to this seasonality: (1) we are a major supplier of products related to the back-to-school season, which occurs principally from June through September for our businesses in North America and from November through February for our Australian and Brazilian businesses; and (2) several product categories we sell lend themselves to calendar year-end purchase timing, including planners, paper storage and organization products (including bindery) and Kensington ® computer accessories, which have higher sales in the fourth quarter driven by traditionally strong fourth-quarter sales of personal computers and tablets. (2) The sum of the quarterly earnings per share amounts may not equal the total for the year due to the effects of rounding, dilution as a result of issuing shares of common stock and repurchasing of shares of common stock during the year.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Event	21. Subsequent Events Dividends On February 13, 2019 , the Company's Board of Directors declared a cash dividend of $0.06 per share on its common stock. The dividend is payable on March 26, 2019 to stockholders of record as of the close of business on March 15, 2019 . The continued declaration and payment of dividends is at the discretion of the Board of Directors and will be dependent upon, among other things, the Company's financial position, results of operations, cash flows and other factors.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 31, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts and Reserves	Allowances for Doubtful Accounts Changes in the allowances for doubtful accounts were as follows: Year Ended December 31, (in millions) 2018 2017 2016 Balance at beginning of year $ 5.4 $ 4.5 $ 4.8 Additions charged to expense 0.3 — 0.2 Deductions - write offs (1.1 ) (1.1 ) (0.8 ) Acquisitions 2.2 1.7 0.1 Foreign exchange changes (0.3 ) 0.3 0.2 Balance at end of year $ 6.5 $ 5.4 $ 4.5 Allowances for Sales Discounts, Other Credits and Returns Changes in the allowances for sales discounts and returns were as follows: Year Ended December 31, (in millions) 2018 2017 (1) 2016 (1) Balance at beginning of year $ 9.7 $ 9.4 $ 11.7 Additions charged to expense 12.7 23.7 22.5 Deductions (11.1 ) (24.5 ) (24.9 ) Reclass to Other current liabilities (1) (3.4 ) — — Acquisitions 0.3 0.8 — Foreign exchange changes (0.4 ) 0.3 0.1 Balance at end of year $ 7.8 $ 9.7 $ 9.4 (1) On January 1, 2018, the Company adopted accounting standard ASU 2014-09, Revenue from Contracts with Customers and all related amendments (Topic 606), applying the modified retrospective transition method to all customer contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after December 31, 2017 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. As a result, the allowance for returns has been reclassified from " Accounts receivable, net " to " Other current liabilities ." For more information, see " Note 2. Recent Accounting Pronouncements and Adopted Accounting Standards " to the consolidated financial statements contained in Part II, Item 8. of this report. Allowances for Cash Discounts Changes in the allowances for cash discounts were as follows: Year Ended December 31, (in millions) 2018 2017 2016 Balance at beginning of year $ 3.0 $ 1.8 $ 2.2 Additions charged to expense 19.6 22.9 13.6 Deductions - discounts taken (21.3 ) (22.6 ) (14.1 ) Acquisitions 0.5 0.8 0.2 Foreign exchange changes (0.1 ) 0.1 (0.1 ) Balance at end of year $ 1.7 $ 3.0 $ 1.8 Warranty Reserves Changes in the reserve for warranty claims were as follows: Year Ended December 31, (in millions) 2018 2017 2016 Balance at beginning of year $ 4.1 $ 1.9 $ 1.7 Provision for warranties issued 4.1 2.8 2.2 Deductions - settlements made (in cash or in kind) (3.1 ) (2.7 ) (2.2 ) Acquisitions — 1.8 0.3 Foreign exchange changes (0.2 ) 0.3 (0.1 ) Balance at end of year $ 4.9 $ 4.1 $ 1.9 Income Tax Valuation Allowance Changes in the deferred tax valuation allowances were as follows: Year Ended December 31, (in millions) 2018 2017 2016 Balance at beginning of year $ 45.0 $ 11.7 $ 22.1 Charge for effect of U.S. Tax Act — 15.1 — Debits (Credits) to expense 6.9 (0.7 ) (0.7 ) Charged (credited) to other accounts — 1.2 (9.3 ) Acquisitions — 16.1 — Foreign exchange changes (1.1 ) 1.6 (0.4 ) Balance at end of year $ 50.8 $ 45.0 $ 11.7

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates Our financial statements are prepared in conformity with U.S. GAAP. Preparation of our financial statements requires us to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses presented for each reporting period in the financial statements and the related accompanying notes. Actual results could differ significantly from those estimates. We regularly review our assumptions and estimates, which are based on historical experience and, where appropriate, current business trends. We believe that the following discussion addresses our critical accounting policies, which require significant, subjective and complex judgments to be made by our management.
Cash and Cash Equivalents	Cash and Cash Equivalents Highly liquid investments with an original maturity of three months or less are included in cash and cash equivalents.
Accounts Receivables and Allowances for Sales/Pricing/Cash Discounts and Doubtful Accounts	Accounts Receivables and Allowances for Sales/Pricing/Cash Discounts and Doubtful Accounts Trade receivables are recorded at the stated amount, less allowances for sales/pricing discounts and doubtful accounts. The allowance for sales/pricing/cash discounts represents estimated uncollectible receivables associated with the products previously sold to customers, and is recorded at the same time that the sales are recognized. The allowance is based on historical trends. The allowance for doubtful accounts represents estimated uncollectible receivables associated with potential customer defaults on contractual obligations, usually due to a customer's potential insolvency. The allowance includes amounts for certain customers where a risk of default has been specifically identified. In addition, the allowance includes a provision for customer defaults on a general formulaic basis when it is determined the risk of some default is probable and estimable, but cannot yet be associated with a specific customer. The assessment of the likelihood of customer defaults is based on various factors, including the length of time the receivables are past due, historical experience and existing economic conditions. The allowances are recorded as reductions to "Net sales" and "Accounts receivable, net."
Inventories	Inventories Inventories are priced at the lower of cost (principally first-in, first-out) or net realizable value. Inventory reserves are recorded for obsolete or slow-moving inventory based on assumptions about future demand and marketability of products, the impact of new product introductions and specific identification of items, such as product discontinuance or engineering/material changes. These estimates could vary significantly, either favorably or unfavorably, from actual requirements if future economic conditions, customer inventory levels or competitive conditions differ from our expectations.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are carried at cost. Depreciation is provided, principally on a straight-line basis, over the estimated useful lives of the assets. Gains or losses resulting from dispositions are included in operating income. Betterments and renewals, which improve and extend the life of an asset are capitalized; maintenance and repair costs are expensed. Purchased computer software is capitalized and amortized over the software’s useful life. The following table shows estimated useful lives of property, plant and equipment: Property, plant and equipment Useful Life Buildings 40 to 50 years Leasehold improvements Lesser of lease term or the life of the asset Machinery, equipment and furniture 3 to 10 years Computer software 5 to 10 years We capitalize interest for major capital projects. Capitalized interest is added to the cost of the underlying assets and is depreciated over the useful lives of those assets. We capitalized interest of $0.6 million , $0.1 million and $0.1 million for the years ended December 31, 2018 , 2017 and 2016 , respectively.
Long-Lived Assets	Long-Lived Assets We test long-lived assets for impairment whenever events or changes in circumstances indicate that the assets’ carrying amount may not be recoverable from its undiscounted cash flow. When such events occur, we compare the sum of the undiscounted cash flow expected to result from the use and eventual disposition of the asset or asset group to the carrying amount of a long-lived asset or asset group. The cash flows are based on our best estimate at the time of future cash flow, derived from the most recent business projections. If this comparison indicates that there is an impairment, the amount of the impairment is typically calculated using discounted expected future cash flow. The discount rate applied to these cash flows is based on our weighted average cost of capital, computed by selecting market rates at the valuation dates for debt and equity that are reflective of the risks associated with an investment in our industry as estimated by using comparable publicly traded companies.
Intangible Assets	Intangible Assets Intangible assets are comprised primarily of indefinite-lived and amortizable intangible assets acquired and arising from the application of purchase accounting. Indefinite-lived intangible assets are not amortized, but are evaluated at least annually to determine whether the indefinite useful life is appropriate. In addition, amortizable intangible assets other than goodwill are amortized over their useful lives. Certain of our trade names have been assigned an indefinite life as we currently anticipate that these trade names will contribute cash flows to ACCO Brands indefinitely. We test indefinite-lived intangibles for impairment at least annually, normally in the second quarter, and whenever market or business events indicate there may be a potential adverse impact on a particular intangible. The test may be on a qualitative or quantitative basis as allowed by GAAP. We consider the implications of both external factors (e.g., market growth, pricing, competition, and technology) and internal factors (e.g., product costs, margins, support expenses, and capital investment) and their potential impact on cash flows in both the near and long term, as well as their impact on any identifiable intangible asset associated with the business. Based on recent business results, consideration of significant external and internal factors, and the resulting business projections, indefinite-lived intangible assets are reviewed to determine whether they are likely to remain indefinite-lived, or whether a finite life is more appropriate. In addition, based on events in the period and future expectations, management considers whether the potential for impairment exists. Finite lived intangibles are amortized over 10 , 15 , 23 or 30 years. We performed our annual assessment, on a qualitative basis, as allowed by GAAP, for the majority of our indefinite-lived trade names in the second quarter of 2018 and concluded that no impairment existed. For one of our indefinite-lived trade names that was not substantially above its carrying value, Mead ® , we performed a quantitative test in the second quarter of 2018. A 1.5% long-term growth rate and an 11.5% discount rate were used. We concluded that the Mead ® trade name was not impaired. As of June 30, 2018, we changed the indefinite-lived Mead ® trade name to an amortizable intangible asset. The change was made as a result of decisions regarding the Company's future use of the trade name. The Company began amortizing the Mead ® trade name on a straight-line basis over a life of 30 years on July 1, 2018.
Goodwill	Goodwill Goodwill has been recorded on our balance sheet and represents the excess of the cost of an acquisition when compared to the fair value of the net assets acquired. The authoritative guidance on goodwill and other intangible assets requires that goodwill be tested for impairment at a reporting unit level. We have determined that our reporting units are ACCO Brands North America, ACCO Brands EMEA and ACCO Brands International. We test goodwill for impairment at least annually and whenever events or circumstances make it more likely than not that an impairment may have occurred. As permitted by GAAP, we may perform a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test as required by GAAP. We performed our annual assessment in the second quarter of 2018 , on a qualitative basis, and concluded that it was not more likely than not that the fair value of any reporting unit is less than its carrying amount. If the qualitative assessment determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if it is determined that a qualitative assessment is not appropriate, we would perform a quantitative goodwill impairment test where we calculate the fair value of the reporting units. When applying a fair-value-based test, the fair value of a reporting unit is compared to its carrying value. If the fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is considered not impaired and no further testing is required. If the carrying value of the net assets assigned to a reporting unit exceeds the fair value of a reporting unit, an impairment charge is recognized, however, the loss recognized is not to exceed the total amount of goodwill allocated to the reporting unit.
Employee Benefit Plans	Employee Benefit Plans We provide a range of benefits to our employees and retired employees, including pension, post-retirement, post-employment and health care benefits. We record annual amounts relating to these plans based on calculations specified by GAAP, which include various actuarial assumptions, including discount rates, assumed rates of return, mortality rate tables, compensation increases, turnover rates and health care cost trends. Actuarial assumptions are reviewed on an annual basis and modifications to these assumptions are made based on current rates and trends when it is deemed appropriate. As required by GAAP, the effect of our modifications and unrecognized actuarial gains and losses are generally recorded to a separate component of accumulated other comprehensive income (loss) ("AOCI") in stockholders’ equity and amortized over future periods.
Income Taxes	Income Taxes Deferred tax liabilities or assets are established for temporary differences between financial and tax reporting bases and are subsequently adjusted to reflect changes in tax rates expected to be in effect when the temporary differences reverse. A valuation allowance is recorded to reduce deferred tax assets to an amount that is more likely than not to be realized. Facts and circumstances may change and cause us to revise the conclusions on our ability to realize certain net operating losses and other deferred tax attributes. The amount of income taxes that we pay is subject to ongoing audits by federal, state and foreign tax authorities. Our estimate of the potential outcome of any uncertain tax position is subject to management’s assessment of relevant risks, facts and circumstances existing at that time. We believe that we have adequately provided for reasonably foreseeable outcomes related to these matters. However, our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period any assessments are received, revised or resolved. On December 22, 2017, the U.S. Tax Act was signed into law. The U.S. Tax Act made broad and complex changes to the U.S. tax code, including, but not limited to: (i) reducing the future U.S. federal corporate tax rate from 35 percent to 21 percent; (ii) requiring companies to pay a one-time transition tax on certain undistributed earnings of foreign subsidiaries (the "Transition Toll Tax"); (iii) bonus depreciation that will allow for full expensing of qualified property; (iv) a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries; (v) a new provision designed to tax global intangible low-taxed income ("GILTI"); (vi) the repeal of domestic production activity deductions; (vii) limitations on the deductibility of certain executive compensation expenses; (viii) limitations on the use of foreign tax credits to reduce U.S. income tax liability; and (ix) a new provision that allows a domestic corporation an immediate deduction for a portion of its foreign derived intangible income ("FDII"). The Company has elected to treat taxes due on taxable income related to GILTI as a current period expense when incurred. With the enactment of the U.S. Tax Act, we believe that our offshore cash can be accessed without adverse U.S. tax consequences. After analyzing our global working capital and cash requirements, the Company has reassessed and updated its indefinite reinvestment assertion under ASC 740. As of December 31, 2018 , the Company has recorded $1.4 million of deferred taxes on approximately $369 million of unremitted earnings of non-U.S. subsidiaries that may be remitted to the U.S. The Company has $106 million of additional unremitted earnings of non-U.S. subsidiaries, which are indefinitely reinvested and for which no deferred taxes have been provided. For further information on the U.S. Tax Act, see " Note 12. Income Taxes " to the consolidated financial statements contained in Item 8. of this report.
Revenue Recognition	Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to our customers in an amount reflective of the consideration we expect to receive in exchange for those goods or services. Taxes we collect concurrent with revenue producing activities are excluded from revenue. Incidental items incurred that are immaterial in the context of the contract are expensed. At the inception of each contract, the Company assesses the products and services promised and identifies each distinct performance obligation. To identify the performance obligations, the Company considers all products and services promised regardless of whether they are explicitly stated or implied within the contract or by standard business practices. Products : For our products, we transfer control and recognize a sale primarily when we either ship the product from our manufacturing facility or distribution center, or upon delivery to a customer specified location depending upon the terms in the customer agreement. In addition, we recognize revenue for private label products as the product is manufactured (or over-time) when a contract has an enforceable right to payment. For consignment arrangements, revenue is not recognized until the products are sold to the end customer. Customer Program Costs : Customer programs and incentives ("Customer Program Costs") are a common practice in our industry. We incur Customer Program Costs to obtain favorable product placement, to promote sell-through of products and to maintain competitive pricing. The amount of consideration we receive and revenue we recognize is impacted by Customer Program Costs, including sales rebates (which are generally tied to achievement of certain sales volume levels); in-store promotional allowances; shared media and customer catalog allowances; other cooperative advertising arrangements; freight allowance programs offered to our customers; allowances for discounts and reserves for returns. We recognize Customer Program Costs, primarily as a deduction to gross sales, at the time that the associated revenue is recognized. Customer Program Costs are based on management's best estimates using the most likely amount method and is an amount that is unlikely to be reversed. In the absence of a signed contract, estimates are based on historical or projected experience for each program type or customer. We adjust our estimate of revenue when the most likely amount of consideration we expect to receive changes. Service or Extended Maintenance Agreements ("EMAs"): Depending on the terms of the EMA, we may defer recognition of the consideration received for any unsatisfied obligations. We use an observable price to determine the stand-alone selling price for separate performance obligations or an estimated cost plus margin approach, for our separately priced service/maintenance agreements that extend mechanical and maintenance coverage beyond our base warranty coverage to our Print Finishing Solutions customers. These agreements range in duration from three to sixty months, however, most agreements are one year or less. We generally receive payment at inception of the EMAs and recognize revenue over the term of the agreement on a straight line basis. Shipping and Handling : Freight and distribution activities performed before the customer obtains control of the goods are not considered promised services under customer contracts and therefore are not distinct performance obligations. The Company has chosen to account for shipping and handling activities as a fulfillment activity, and therefore accrues the expense of freight and distribution in "Cost of products sold" when products are shipped. We reflect all amounts billed to customers for shipping and handling in net sales and the costs we incurred for shipping and handling (including costs to ship and move product from the seller’s place of business to the buyer’s place of business, as well as costs to store, move and prepare products for shipment) in cost of products sold. Reserve for Sales Returns: The reserve for sales returns represents estimated uncollectible receivables associated with the potential return of products previously sold to customers, and is recorded at the same time that the sales are recognized. The reserve includes a general provision for product returns based on historical trends. In addition, the reserve includes amounts for currently authorized customer returns that are considered to be abnormal in comparison to the historical trends. We record the returns reserve, on a gross basis, as a reduction to " Net sales " and " Cost of products sold " with increases to " Other current liabilities " and " Inventories ."
Cost of Products Sold	Cost of Products Sold Cost of products sold includes all manufacturing, product sourcing and distribution costs, including depreciation related to assets used in the manufacturing, procurement and distribution process, allocation of certain information technology costs supporting those processes, inbound freight, shipping and handling costs, purchasing costs associated with materials and packaging used in the production processes.
Selling, General and Administrative Expenses	Selling, General and Administrative Expenses Selling, general and administrative expenses ("SG&A") include advertising, marketing, and selling (including commissions) expenses, research and development, customer service, depreciation related to assets outside the manufacturing and distribution processes and all other general and administrative expenses outside the manufacturing and distribution functions (e.g., finance, human resources, information technology, and corporate expenses).
Advertising Costs	Advertising Expenses Advertising expenses were $105.5 million , $114.8 million and $110.1 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. These costs primarily include, but are not limited to, cooperative advertising and promotional allowances as described in " Customer Program Costs " above, and are principally expensed as incurred.
Warranty Reserves	Warranty Reserves We offer our customers various warranty terms based on the type of product that is sold. Estimated future obligations related to products sold under these warranty terms are provided by charges to cost of products sold in the same period in which the related revenue is recognized.
Research and Development	Research and Development Expenses Research and development expenses were $23.8 million , $23.5 million and $21.0 million for the years ended December 31, 2018 , 2017 and 2016 , respectively, are classified as SG&A expenses and are charged to expense as incurred.
Stock-Based Compensation	Stock-Based Compensation Our primary types of share-based compensation consist of stock options, restricted stock unit awards and performance stock unit awards. Stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite service period. Where awards are made with non-substantive vesting periods (for example, where a portion of the award vests due to retirement eligibility), we estimate and recognize expense based on the period from the grant date to the date on which the employee is retirement eligible. The Company accounts for forfeitures as they occur.
Foreign Currency Translation	Foreign Currency Translation Foreign currency balance sheet accounts are translated into U.S. dollars at the rates of exchange at the balance sheet date. Income and expenses are translated at the average rates of exchange in effect during the period. The related translation adjustments are made directly to a separate component of AOCI in stockholders’ equity. Some transactions are made in currencies different from an entity’s functional currency, gains and losses on these foreign currency transactions are included in income as they occur.
Derivatives Financial Instruments	Derivative Financial Instruments We recognize all derivatives as either assets or liabilities on the balance sheet and record those instruments at fair value. If the derivative is designated as a fair value hedge and is effective, the changes in the fair value of the derivative and of the hedged item attributable to the hedged risk are recognized in earnings in the same period. If the derivative is designated as a cash flow hedge, the effective portions of changes in the fair value of the derivative are recorded in AOCI and are recognized in the Consolidated Statements of Income when the hedged item affects earnings. Ineffective portions of changes in the fair value of cash flow hedges are recognized in earnings. Certain forecasted transactions, assets and liabilities are exposed to foreign currency risk. We continually monitor our foreign currency exposures in order to maximize the overall effectiveness of our foreign currency hedge positions. Principal currencies hedged include the U.S. dollar, Euro, Australian dollar, Canadian dollar, Swedish krona, British pound and Japanese yen.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (the "FASB") issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. This ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The Company is currently in the process of evaluating the impact of adoption of ASU 2018-15 on the Company’s consolidated financial statements. ASU 2018-015 is effective for fiscal years ending after December 15, 2019. Early adoption of the standard is permitted, including adoption in any interim period for which financial statements have not been issued. In August 2017, the FASB issued ASU No. 2017-12, Derivative and Hedging (Topic 815), Targeted Improvements to Accounting for Hedging Activities. This ASU improves certain aspects of the hedge accounting model, including making more risk management strategies eligible for hedge accounting and simplifying the assessment of hedge effectiveness. The Company is currently in the process of assessing the impact of adoption of ASU 2017-12 on the Company's consolidated financial statements. The Company will adopt ASU 2017-12 at the beginning of its 2019 fiscal year. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This ASU amends the existing accounting standard for leases. The amendments are intended to increase transparency and comparability among organizations by requiring recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. The new standard is effective for annual periods beginning after December 15, 2018. The Company will conclude its evaluation on the new guidance in the first quarter of 2019. The Company expects the impact to the Company’s Consolidated Balance Sheet to be material, but at this time, the Company does not expect the adoption of ASU 2016-02 to have a material impact on its Consolidated Statements of Income . A net cumulative effect adjustment will be recorded upon adoption, however it is not expected to be material. The Company is in the process of analyzing existing leases, practical expedients, and deploying its implementation strategy. The Company is also in the process of updating its accounting policies, business process, systems, controls, and disclosures. The Company will adopt ASU 2016-02 at the beginning of its 2019 fiscal year. In July 2018, the FASB issued ASU 2018-11 Leases (Topic 842), Targeted Improvements. With this ASU, the FASB decided to provide another transition method in addition to the existing transition method by allowing entities to initially apply ASU 2016-02 at the adoption date (January 1, 2019 for the Company) and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. An entity that elects this additional (and optional) transition method must provide the required Topic 840 disclosures for all periods that continue to be in accordance with Topic 840. The amendments do not change the existing disclosure requirements in Topic 840 (for example, they do not create interim disclosure requirements that entities previously were not required to provide). The Company will apply this new transition method upon adoption of ASU 2016-02. There are no other recently issued accounting standards that are expected to have a material effect on the Company’s financial condition, results of operations or cash flow. Recently Adopted Accounting Standards In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20), Disclosure Framework - Changes to the Disclosures Requirements for Defined Benefit Plans. This ASU removes disclosures that no longer are considered cost beneficial, clarifies the specific requirements of disclosures, and adds disclosure requirements identified as relevant. ASU 2018-14 is effective for fiscal years ending after December 15, 2020. Early adoption is permitted for all entities and is to be applied on a retrospective basis. The Company adopted ASU 2018-14 and its related disclosures in the fourth quarter of its 2018 fiscal year. The adoption of ASU 2018-14 did not have a material impact on its consolidated financial statements. In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220). Prior to ASU 2018-02, GAAP required deferred tax assets and deferred tax liabilities to be adjusted for the effect of a change in tax laws or rates with the effect included in income from continuing operations in the reporting period including the enactment date. The U.S. Tax Act reduces the historical U.S. corporate tax rate and the effect of that change is required to be included in income from continuing operations, even if the original tax effects were recorded in AOCI. This could cause some tax effects to become stranded in AOCI as they are not updated to reflect the new tax rate. This new standard allows a company to elect to reclass the stranded tax effects resulting from the U.S. Tax Act from AOCI to retained earnings. ASU 2018-02 is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2018. The Company adopted ASU 2018-02 in the fourth quarter of its 2018 fiscal year and has elected not to reclass the stranded tax effects resulting from the U.S. Tax Act from AOCI to retained earnings. On January 1, 2018, we adopted the accounting standard ASU No. 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The new standard requires presentation of all components of net periodic pension and postretirement benefit costs, other than service costs, in an income statement line item included in "Non-operating expense (income)." The service cost component will continue to be presented in SG&A. The Company used the practical expedient which permits an employer to use the amounts disclosed in its pension disclosures as the basis for applying the retrospective presentation requirements. On this basis, the Company restated its operating income, which was reduced by $8.5 million and $8.2 million for the years ended December 31, 2017 and 2016, respectively. On January 1, 2018, we adopted the accounting standard ASU 2014-09, Revenue from Contracts with Customers and all the related amendments (Topic 606) and applied it to contracts which were not completed as of January 1, 2018 using the modified retrospective method. A completed contract is one where all (or substantially all) of the revenue was recognized in accordance with the revenue guidance that was in effect before the date of initial application of ASU 2014-09. We recognized the cumulative effect of $1.6 million , net of tax, upon adopting ASU 2014-09 as an addition to opening retained earnings as of January 1, 2018. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The majority of our revenue is recognized at a point in time when control is transferred to our customer, which is usually when products are shipped or delivered based upon the specific terms contained within the agreement. Our general payment terms are usually within 30 - 90 days. We do not have any significant financing components. The cumulative effect of the changes on our January 1, 2018 opening Consolidated Balance Sheet due to the adoption of ASU 2014-09 was as follows: (in millions) Balance at December 31, 2017 Adjustments due to ASU 2014-09 Balance at January 1, 2018 Assets: Inventories $ 254.2 $ (3.5 ) $ 250.7 Other current assets 29.2 6.9 36.1 Liabilities and stockholders' equity: Accrued customer program liabilities 141.1 1.1 142.2 Other current liabilities 113.8 0.1 113.9 Deferred income taxes 177.1 0.6 177.7 Accumulated deficit (739.2 ) 1.6 (737.6 ) The impact of the adoption of ASU 2014-09 on our Consolidated Statements of Income and Consolidated Balance Sheet for the year ended December 31, 2018 was as follows: (in millions) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) Consolidated Statements of Income: Net sales $ 1,941.2 $ 1,943.4 $ (2.2 ) Cost of products sold 1,313.4 1,314.7 (1.3 ) Income tax expense 51.2 51.4 (0.2 ) Net income 106.7 107.4 (0.7 ) Consolidated Balance Sheet: Assets: Accounts receivable, net 428.4 425.7 2.7 Inventories 340.6 342.8 (2.2 ) Other current assets 44.2 39.1 5.1 Liabilities and stockholders' equity: Accrued customer program liabilities 114.5 115.6 (1.1 ) Other current liabilities 127.8 122.4 5.4 Deferred income taxes 176.2 175.8 0.4 Accumulated deficit (656.8 ) (657.7 ) 0.9

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Property, Plant and Equipment	The following table shows estimated useful lives of property, plant and equipment: Property, plant and equipment Useful Life Buildings 40 to 50 years Leasehold improvements Lesser of lease term or the life of the asset Machinery, equipment and furniture 3 to 10 years Computer software 5 to 10 years The components of net property, plant and equipment were as follows: December 31, (in millions) 2018 2017 Land and improvements $ 25.2 $ 28.0 Buildings and improvements to leaseholds 144.2 152.6 Machinery and equipment 440.7 453.5 Construction in progress 8.6 11.1 618.7 645.2 Less: accumulated depreciation (355.0 ) (366.7 ) Property, plant and equipment, net (1) $ 263.7 $ 278.5 (1) Net property, plant and equipment as of December 31, 2018 and 2017 contained $51.9 million and $42.1 million , respectively of computer software assets, respectively, which are classified within machinery and equipment and construction in progress. Amortization expense for software was $8.2 million , $7.1 million and $7.0 million for the years ended December 31, 2018 , 2017 and 2016 , respectively.
Schedule of Recently Adopted Accounting Standards	The cumulative effect of the changes on our January 1, 2018 opening Consolidated Balance Sheet due to the adoption of ASU 2014-09 was as follows: (in millions) Balance at December 31, 2017 Adjustments due to ASU 2014-09 Balance at January 1, 2018 Assets: Inventories $ 254.2 $ (3.5 ) $ 250.7 Other current assets 29.2 6.9 36.1 Liabilities and stockholders' equity: Accrued customer program liabilities 141.1 1.1 142.2 Other current liabilities 113.8 0.1 113.9 Deferred income taxes 177.1 0.6 177.7 Accumulated deficit (739.2 ) 1.6 (737.6 ) The impact of the adoption of ASU 2014-09 on our Consolidated Statements of Income and Consolidated Balance Sheet for the year ended December 31, 2018 was as follows: (in millions) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) Consolidated Statements of Income: Net sales $ 1,941.2 $ 1,943.4 $ (2.2 ) Cost of products sold 1,313.4 1,314.7 (1.3 ) Income tax expense 51.2 51.4 (0.2 ) Net income 106.7 107.4 (0.7 ) Consolidated Balance Sheet: Assets: Accounts receivable, net 428.4 425.7 2.7 Inventories 340.6 342.8 (2.2 ) Other current assets 44.2 39.1 5.1 Liabilities and stockholders' equity: Accrued customer program liabilities 114.5 115.6 (1.1 ) Other current liabilities 127.8 122.4 5.4 Deferred income taxes 176.2 175.8 0.4 Accumulated deficit (656.8 ) (657.7 ) 0.9

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2018
Business Acquisition [Line Items]
Calculation of Consideration Given for Pelikan Artline	The calculation of consideration given in the PA Acquisition is described in the following table. (in millions) At May 2, 2016 Purchase price, net of working capital adjustment $ 103.7 Fair value of previously held equity interest 69.3 Consideration for Pelikan Artline $ 173.0
GOBA Acquisition
Business Acquisition [Line Items]
Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the preliminary allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of GOBA Acquisition: (in millions) At July 2, 2018 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 39.9 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 9.8 Deferred tax liabilities 3.1 Other non-current liabilities 5.6 Fair value of liabilities assumed $ 18.5 Less fair value of assets acquired: Cash acquired 1.9 Accounts receivable 30.0 Inventory 7.1 Property and equipment 0.6 Identifiable intangibles 10.3 Deferred tax assets 1.9 Other assets 4.2 Fair value of assets acquired $ 56.0 Goodwill $ 2.4
Esselte Acquisition
Business Acquisition [Line Items]
Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of Esselte Acquisition: (in millions) At January 31, 2017 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 326.5 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 121.9 Deferred tax liabilities 83.6 Pension obligations 174.1 Other non-current liabilities 5.8 Fair value of liabilities assumed $ 385.4 Less fair value of assets acquired: Cash acquired 34.2 Accounts receivable 60.0 Inventory 41.9 Property, plant and equipment 75.6 Identifiable intangibles 277.0 Deferred tax assets 106.3 Other assets 10.4 Fair value of assets acquired $ 605.4 Goodwill $ 106.5
PA Acquisition
Business Acquisition [Line Items]
Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of PA Acquisition:. (in millions) At May 2, 2016 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 103.7 Fair value of previously held equity interest 69.3 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 21.7 Deferred tax liabilities 0.2 Debt 24.7 Other non-current liabilities 1.4 Fair value of liabilities assumed $ 48.0 Less fair value of assets acquired: Cash acquired 14.9 Accounts receivable 27.0 Inventory 24.1 Property and equipment 2.2 Identifiable intangibles 58.0 Deferred tax assets 5.7 Other assets 8.6 Fair value of assets acquired $ 140.5 Goodwill $ 80.5

Long-term Debt and Short-term_2

Long-term Debt and Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable and Long-Term Debt	Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of December 31, 2018 and 2017 : (in millions) 2018 2017 Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at December 31, 2018 and 1.50% at December 31, 2017) $ 289.0 $ 345.0 Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.56% at December 31, 2018 and 3.29% at December 31, 2017) 43.0 60.0 U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 4.36% at December 31, 2018 and 3.53% at December 31, 2017) 106.8 48.9 Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.54% at December 31, 2018 and 3.28% at December 31, 2017) 73.9 85.0 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 400.0 Other borrowings 0.3 0.6 Total debt 888.0 939.5 Less: Current portion 39.5 43.2 Debt issuance costs, unamortized 5.5 7.1 Long-term debt, net $ 843.0 $ 889.2
Schedule of Credit Spread Based on Consolidated Leverage Ratio	4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25%" id="sjs-B5">Amounts outstanding under the Credit Agreement bear interest at a rate per annum equal to the Euro Rate with a 0% floor, the Australian BBSR Rate, the Canadian BA Rate or the Base Rate, as applicable and as each such rate is defined in the Credit Agreement, plus an "applicable rate." The applicable rate applied to outstanding Euro, Australian and Canadian dollar denominated loans and Base Rate loans is based on the Company’s Consolidated Leverage Ratio (as defined in the Credit Agreement) as follows: Consolidated Leverage Ratio Applicable Rate on Euro/AUD/CDN Dollar Loans Applicable Rate on Base Rate Loans > 4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25%

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables presents our net sales disaggregated by regional geography (1) , based upon our reporting business segments for the years ended December 31, 2018 and 2017 and our net sales disaggregated by the timing of revenue recognition for the year ended December 31, 2018 : (in millions) 2018 2017 United States $ 819.7 $ 880.4 Canada 121.0 118.6 ACCO Brands North America 940.7 999.0 ACCO Brands EMEA (2) 605.2 542.8 Australia/N.Z. 169.2 187.9 Latin America 178.0 173.3 Asia-Pacific 48.1 45.8 ACCO Brands International 395.3 407.0 Net sales $ 1,941.2 $ 1,948.8 (1) Net sales are attributed to geographic areas based on the location of the selling entities. (2) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa. (in millions) 2018 Product and services transferred at a point in time $ 1,862.2 Product and services transferred over time 79.0 Net sales $ 1,941.2

Pension and Other Retiree Ben_2

Pension and Other Retiree Benefits (Tables)	12 Months Ended
	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Schedule of Amounts Recognized in Balance Sheet Net Funded Status	The following table sets forth our defined benefit pension and post-retirement plans funded status and the amounts recognized in our Consolidated Balance Sheets: Pension Post-retirement U.S. International (in millions) 2018 2017 2018 2017 2018 2017 Change in projected benefit obligation (PBO) Projected benefit obligation at beginning of year $ 206.5 $ 200.1 $ 695.0 $ 345.1 $ 6.8 $ 6.7 Service cost 1.6 1.4 1.9 1.9 0.1 — Interest cost 6.7 7.1 12.9 13.4 0.2 0.2 Actuarial (gain) loss (15.6 ) 14.7 (26.6 ) 13.2 (0.3 ) — Participants’ contributions — — 0.1 0.1 0.1 0.1 Benefits paid (10.9 ) (16.8 ) (26.9 ) (26.5 ) (0.4 ) (0.5 ) Curtailment gain — — (0.9 ) — — — Settlement gain — — (2.0 ) — — — Plan amendments — — 6.8 — — — Foreign exchange rate changes — — (35.3 ) 59.8 (0.3 ) 0.3 Esselte Acquisition — — — 288.0 — — Other items — — 2.3 — — — Projected benefit obligation at end of year 188.3 206.5 627.3 695.0 6.2 6.8 Change in plan assets Fair value of plan assets at beginning of year 162.1 150.5 463.8 302.7 — — Actual return on plan assets (15.8 ) 21.1 (10.0 ) 21.3 — — Employer contributions 5.7 7.3 14.9 14.0 0.3 0.4 Participants’ contributions — — 0.1 0.1 0.1 0.1 Benefits paid (10.9 ) (16.8 ) (26.9 ) (26.5 ) (0.4 ) (0.5 ) Settlement gain — — (2.0 ) — — — Foreign exchange rate changes — — (24.6 ) 38.2 — — Esselte Acquisition — — — 114.0 — — Other items — — 2.3 — — — Fair value of plan assets at end of year 141.1 162.1 417.6 463.8 — — Funded status (Fair value of plan assets less PBO) $ (47.2 ) $ (44.4 ) $ (209.7 ) $ (231.2 ) $ (6.2 ) $ (6.8 ) Amounts recognized in the Consolidated Balance Sheets consist of: Other non-current assets $ — $ — $ 1.4 $ 0.6 $ — $ — Other current liabilities — — 6.7 6.9 0.6 0.6 Pension and post-retirement benefit obligations (1) 47.2 44.4 204.4 224.9 5.6 6.2 Components of accumulated other comprehensive income, net of tax: Unrecognized actuarial loss (gain) 64.7 56.9 97.1 100.5 (3.5 ) (3.6 ) Unrecognized prior service cost (credit) 1.5 1.7 5.0 (0.2 ) (0.2 ) (0.2 ) (1) Pension and post-retirement benefit obligations of $257.2 million as of December 31, 2018 , decreased from $275.5 million as of December 31, 2017 , primarily due to cash contributions and favorable foreign currency translation.
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets	The following table sets out information for pension plans with an accumulated benefit obligation in excess of plan assets: U.S. International (in millions) 2018 2017 2018 2017 Accumulated benefit obligation $ 188.3 $ 205.4 $ 564.6 $ 662.8 Fair value of plan assets 141.1 162.1 362.9 443.5
Schedule of Defined Benefit Plan, Plan with Projected Benefit Obligations in Excess of Plan Assets [Table Text Block]	The following table sets out information for pension plans with a projected benefit obligation in excess of plan assets: U.S. International (in millions) 2018 2017 2018 2017 Projected benefit obligation $ 188.3 $ 206.5 $ 574.0 $ 675.3 Fair value of plan assets 141.1 162.1 362.9 443.5
Components of Net Periodic Benefit (Income) Expense for Pension and Post-Retirement Plans	The components of net periodic benefit (income) expense for pension and post-retirement plans for the years ended December 31, 2018 , 2017 , and 2016 , were as follows: Pension Post-retirement U.S. International (in millions) 2018 2017 2016 2018 2017 2016 2018 2017 2016 Service cost $ 1.6 $ 1.4 $ 1.3 $ 1.9 $ 1.9 $ 0.8 $ 0.1 $ — $ 0.1 Interest cost 6.7 7.1 7.3 12.9 13.4 10.3 0.2 0.2 0.2 Expected return on plan assets (11.8 ) (12.3 ) (11.9 ) (22.7 ) (21.8 ) (17.6 ) — — — Amortization of net loss (gain) 2.7 2.0 1.8 3.4 3.0 2.3 (0.4 ) (0.4 ) (0.4 ) Amortization of prior service cost 0.4 0.4 0.4 — — — (0.1 ) — — Curtailment gain — — — (0.6 ) — — — — (0.6 ) Net periodic benefit income (2) $ (0.4 ) $ (1.4 ) $ (1.1 ) $ (5.1 ) $ (3.5 ) $ (4.2 ) $ (0.2 ) $ (0.2 ) $ (0.7 )
Schedule of Defined Benefit Plan Amounts Recognized in Accumulated Other Comprehensive Income (Loss)	Other changes in plan assets and benefit obligations that were recognized in accumulated other comprehensive income (loss) during the years ended December 31, 2018 , 2017 , and 2016 were as follows: Pension Post-retirement U.S. International (in millions) 2018 2017 2016 2018 2017 2016 2018 2017 2016 Current year actuarial loss (gain) $ 12.0 $ 5.9 $ 0.9 $ 5.3 $ 14.3 $ 27.9 $ (0.3 ) $ — $ (1.0 ) Amortization of actuarial (loss) gain (2.7 ) (2.0 ) (1.8 ) (3.4 ) (3.0 ) (2.3 ) 0.4 0.4 1.0 Current year prior service cost — — — 6.5 — — — — — Amortization of prior service (cost) credit (0.4 ) (0.4 ) (0.4 ) 0.3 — — 0.1 — — Foreign exchange rate changes — — — (7.1 ) 10.7 (15.5 ) 0.1 (0.2 ) 0.5 Total recognized in other comprehensive income (loss) $ 8.9 $ 3.5 $ (1.3 ) $ 1.6 $ 22.0 $ 10.1 $ 0.3 $ 0.2 $ 0.5 Total recognized in net periodic benefit cost (income) and other comprehensive income (loss) $ 8.5 $ 2.1 $ (2.4 ) $ (3.5 ) $ 18.5 $ 5.9 $ 0.1 $ — $ (0.2 )
Schedule of Assumptions Used	The weighted average assumptions used to determine benefit obligations for the years ended December 31, 2018 , 2017 , and 2016 were as follows: Pension Post-retirement U.S. International 2018 2017 2016 2018 2017 2016 2018 2017 2016 Discount rate 4.6 % 3.7 % 4.3 % 2.5 % 2.3 % 2.7 % 3.7 % 3.2 % 3.4 % Rate of compensation increase N/A N/A N/A 3.0 % 2.8 % 3.1 % N/A N/A N/A The weighted average assumptions used to determine net periodic benefit (income) expense for the years ended December 31, 2018 , 2017 , and 2016 were as follows: Pension Post-retirement U.S. International 2018 2017 2016 2018 2017 2016 2018 2017 2016 Discount rate 3.5 % 3.8 % 4.6 % 2.1 % 2.3 % 3.7 % 3.2 % 3.4 % 3.9 % Expected long-term rate of return 7.4 % 7.8 % 7.8 % 5.0 % 5.5 % 6.0 % N/A N/A N/A Rate of compensation increase N/A N/A N/A 2.8 % 3.1 % 3.0 % N/A N/A N/A The weighted average health care cost trend rates used to determine post-retirement benefit obligations and net periodic benefit (income) expense as of December 31, 2018 , 2017 , and 2016 were as follows: Post-retirement 2018 2017 2016 Health care cost trend rate assumed for next year 7 % 7 % 8 % Rate that the cost trend rate is assumed to decline (the ultimate trend rate) 5 % 5 % 5 % Year that the rate reaches the ultimate trend rate 2026 2025 2025
Schedule of Allocation of Plan Assets	Our pension plan weighted average asset allocations as of December 31, 2018 and 2017 were as follows: 2018 2017 U.S. International U.S. International Asset category Equity securities 58 % 16 % 57 % 26 % Fixed income 27 20 30 29 Real estate 3 5 6 5 Other (3) 12 59 7 40 Total 100 % 100 % 100 % 100 % (3) Multi-strategy hedge funds, insurance contracts and cash and cash equivalents for certain of our plans.
Schedule of Expected Benefit Payments	The following table presents estimated future benefit payments to participants for the next ten fiscal years: Pension Post-retirement (in millions) Benefits Benefits 2019 $ 38.0 $ 0.6 2020 38.6 0.6 2021 39.5 0.6 2022 40.3 0.5 2023 41.1 0.5 Years 2024 - 2028 213.5 2.2
Schedule of Multi-employer Plans	Details regarding the plan are outlined in the table below. Pension Protection Act Zone Status FIP/RP Status Pending/Implemented Contributions Expiration Date of Collective-Bargaining Agreement Year Ended December 31, Pension Fund EIN/Pension Plan Number 2018 2017 2018 2017 2016 Surcharge Imposed PACE Industry Union-Management Pension Fund 11-6166763 / 001 Red Red Implemented $ 0.3 $ 0.2 $ 0.3 Yes 6/30/2023
U.S.
Defined Benefit Plan Disclosure [Line Items]
Schedule of Allocation of Plan Assets	U.S. Pension Plan Assets The fair value measurements of our U.S. pension plan assets by asset category as of December 31, 2018 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Mutual funds $ 77.1 $ — $ — $ 77.1 Exchange traded funds 54.0 — — 54.0 Common collective trust funds — 1.7 — 1.7 Investments measured at net asset value (4) Multi-strategy hedge funds 8.3 Total $ 131.1 $ 1.7 $ — $ 141.1 (4) Certain investments that are measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in these tables are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the table that presents our defined benefit pension and post-retirement plans funded status. The fair value measurements of our U.S. pension plan assets by asset category as of December 31, 2017 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Mutual funds $ 94.8 $ — $ — $ 94.8 Exchange traded funds 56.6 — — 56.6 Common collective trust funds — 1.7 — 1.7 Investments measured at net asset value (4) Multi-strategy hedge funds 9.0 Total $ 151.4 $ 1.7 $ — $ 162.1
International
Defined Benefit Plan Disclosure [Line Items]
Schedule of Allocation of Plan Assets	International Pension Plans Assets The fair value measurements of our international pension plans assets by asset category as of December 31, 2018 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Cash and cash equivalents $ 2.7 $ — $ — $ 2.7 Equity securities 65.7 — — 65.7 Exchange traded funds 0.3 — — 0.3 Corporate debt securities — 71.7 — 71.7 Multi-strategy hedge funds — 196.3 — 196.3 Insurance contracts — 25.4 — 25.4 Government debt securities — 14.0 — 14.0 Investments measured at net asset value (4) Multi-strategy hedge funds 21.0 Real estate 20.5 Total $ 68.7 $ 307.4 $ — $ 417.6 The fair value measurements of our international pension plans assets by asset category as of December 31, 2017 were as follows: (in millions) Quoted Prices Significant Significant Fair Value Cash and cash equivalents $ 2.2 $ — $ — $ 2.2 Equity securities 102.0 — — 102.0 Exchange traded funds 16.9 — — 16.9 Corporate debt securities — 72.2 — 72.2 Multi-strategy hedge funds — 133.4 — 133.4 Insurance contracts — 24.4 — 24.4 Government debt securities — 61.0 — 61.0 Investments measured at net asset value (4) Multi-strategy hedge funds 30.5 Real estate 21.2 Total $ 121.1 $ 291.0 $ — $ 463.8

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	The following table summarizes the impact of all stock-based compensation expense on our Consolidated Statements of Income for the years ended December 31, 2018 , 2017 and 2016 : (in millions) 2018 2017 2016 Selling, general and administrative expense $ 8.8 $ 17.0 $ 19.4 Loss before income tax (8.8 ) (17.0 ) (19.4 ) Income tax benefit (2.2 ) (6.1 ) (7.0 ) Net loss $ (6.6 ) $ (10.9 ) $ (12.4 )
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	Stock-based compensation expense by award type for the years ended December 31, 2018 , 2017 and 2016 was as follows: (in millions) 2018 2017 2016 Stock option compensation expense $ 2.0 $ 2.4 $ 2.9 RSU compensation expense 4.7 4.3 4.5 PSU compensation expense 2.1 10.3 12.0 Total stock-based compensation expense $ 8.8 $ 17.0 $ 19.4
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model and the weighted average assumptions as outlined in the following table: Year Ended December 31, 2018 2017 Weighted average expected lives 4.8 years 4.8 years Weighted average risk-free interest rate 2.62 % 2.04 % Weighted average expected volatility 36.4 % 39.7 % Expected dividend yield 1.87 % 0.00 % Weighted average grant date fair value $ 3.76 $ 4.70
Summary of Changes in Stock Options and SSARs	A summary of the changes in stock options outstanding under the Plan during the year ended December 31, 2018 is presented below: Number Weighted Weighted Average Aggregate Outstanding at December 31, 2017 4,272,651 $ 8.68 Granted 769,477 $ 12.82 Exercised (825,186 ) $ 8.22 Forfeited (91,875 ) $ 12.19 Outstanding at December 31, 2018 4,125,067 $ 9.46 3.3 years $ 0.5 million Exercisable shares at December 31, 2018 2,942,466 $ 8.12 2.2 years $ 0.5 million
Summary of Changes in RSUs Outstanding	A summary of the changes in the RSUs outstanding under the Plan during 2018 is presented below: Stock Weighted Outstanding at December 31, 2017 1,534,058 $ 9.10 Granted 465,378 $ 12.71 Vested and distributed (493,003 ) $ 7.60 Forfeited and cancelled (59,799 ) $ 10.52 Outstanding at December 31, 2018 1,446,634 $ 10.72 Vested and deferred at December 31, 2018 (1) 405,925 $ 9.76 (1) Included in outstanding at December 31, 2018 . Vested and deferred RSUs are primarily related to deferred compensation for non-employee directors.
Summary of Changes in PSUs Outstanding	A summary of the changes in the PSUs outstanding under the Plan during 2018 is presented below: Stock Weighted Outstanding at December 31, 2017 3,531,312 $ 8.82 Granted 747,996 $ 12.82 Vested (1,327,613 ) $ 7.54 Forfeited and cancelled (140,521 ) $ 10.63 Other - decrease due to performance of PSU's (1,206,780 ) $ 11.57 Outstanding at December 31, 2018 1,604,394 $ 9.46

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Components of Inventory	The components of inventories were as follows: December 31, (in millions) 2018 2017 Raw materials $ 55.4 $ 38.2 Work in process 4.3 4.1 Finished goods 280.9 211.9 Total inventories $ 340.6 $ 254.2

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	The following table shows estimated useful lives of property, plant and equipment: Property, plant and equipment Useful Life Buildings 40 to 50 years Leasehold improvements Lesser of lease term or the life of the asset Machinery, equipment and furniture 3 to 10 years Computer software 5 to 10 years The components of net property, plant and equipment were as follows: December 31, (in millions) 2018 2017 Land and improvements $ 25.2 $ 28.0 Buildings and improvements to leaseholds 144.2 152.6 Machinery and equipment 440.7 453.5 Construction in progress 8.6 11.1 618.7 645.2 Less: accumulated depreciation (355.0 ) (366.7 ) Property, plant and equipment, net (1) $ 263.7 $ 278.5 (1) Net property, plant and equipment as of December 31, 2018 and 2017 contained $51.9 million and $42.1 million , respectively of computer software assets, respectively, which are classified within machinery and equipment and construction in progress. Amortization expense for software was $8.2 million , $7.1 million and $7.0 million for the years ended December 31, 2018 , 2017 and 2016 , respectively.

Goodwill and Identifiable Int_2

Goodwill and Identifiable Intangibles (Tables)	12 Months Ended
	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Changes in Net Carrying Amount of Goodwill by Segment	Changes in the net carrying amount of goodwill by segment were as follows: (in millions) ACCO ACCO ACCO Total Balance at December 31, 2016 $ 380.7 $ 39.5 $ 166.9 $ 587.1 Esselte Acquisition (5.1 ) 113.2 (1.6 ) 106.5 Foreign currency translation — (23.3 ) — (23.3 ) Balance at December 31, 2017 $ 375.6 $ 129.4 $ 165.3 $ 670.3 GOBA Acquisition — — 2.4 2.4 Foreign currency translation — 36.2 — 36.2 Balance at December 31, 2018 $ 375.6 $ 165.6 $ 167.7 $ 708.9
Gross Carrying Value and Accumulated Amortization by Class of Identifiable Intangible Assets	The gross carrying value and accumulated amortization by class of identifiable intangible assets as of December 31, 2018 and 2017 were as follows: December 31, 2018 December 31, 2017 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 471.7 $ (44.5 ) (1) $ 427.2 $ 599.5 $ (44.5 ) (1) $ 555.0 Amortizable intangible assets: Trade names 306.0 (70.5 ) 235.5 195.3 (59.4 ) 135.9 Customer and contractual relationships 240.2 (120.5 ) 119.7 243.0 (99.3 ) 143.7 Patents 5.5 (0.9 ) 4.6 5.8 (0.5 ) 5.3 Subtotal 551.7 (191.9 ) 359.8 444.1 (159.2 ) 284.9 Total identifiable intangibles $ 1,023.4 $ (236.4 ) $ 787.0 $ 1,043.6 $ (203.7 ) $ 839.9 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased.
Estimated Amortization Expense for Future Periods	Estimated amortization expense for amortizable intangible assets for the next five years is as follows: (in millions) 2019 2020 2021 2022 2023 Estimated amortization expense (2) $ 34.9 $ 31.4 $ 27.8 $ 24.3 $ 22.1 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.
GOBA Acquisition
Finite-Lived Intangible Assets [Line Items]
Schedule of Acquired Identifiable Intangible Assets	The allocations of the acquired identifiable intangibles acquired in the GOBA Acquisition were as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 3.8 15 years Customer relationships 6.5 10 years Total identifiable intangibles acquired $ 10.3
Esselte Acquisition
Finite-Lived Intangible Assets [Line Items]
Schedule of Acquired Identifiable Intangible Assets	The allocations of the acquired identifiable intangibles acquired in the Esselte Acquisition were as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - indefinite lived $ 116.8 Indefinite Trade names - amortizable 53.2 15-30 Years Customer relationships 102.4 15 Years Patents 4.6 10 Years Total identifiable intangibles acquired $ 277.0
PA Acquisition
Finite-Lived Intangible Assets [Line Items]
Schedule of Acquired Identifiable Intangible Assets	The allocations of the identifiable intangibles acquired in the PA Acquisition were as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade names - amortizable $ 22.0 12-30 Years Customer relationships 36.0 12 Years Total identifiable intangibles acquired $ 58.0

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	The summary of the activity in the restructuring liability (which is included in " Other current liabilities ") for the year ended December 31, 2018 was as follows: (in millions) Balance at December 31, 2017 Provision Cash Non-cash Balance at December 31, 2018 Employee termination costs (1) $ 12.0 $ 8.3 $ (12.1 ) $ (0.3 ) $ 7.9 Termination of lease agreements (2) 0.8 3.2 (2.0 ) (0.2 ) 1.8 Other 0.5 0.2 (0.6 ) (0.1 ) — Total restructuring liability $ 13.3 $ 11.7 $ (14.7 ) $ (0.6 ) $ 9.7 (1) We expect the remaining $7.9 million employee termination costs to be substantially paid within the next twelve months. (2) We expect the remaining $1.8 million termination of lease costs to be substantially paid within the next three months. The summary of the activity in the restructuring accounts for the year ended December 31, 2017 was as follows: (in millions) Balance at December 31, 2016 Esselte Acquisition (3) Provision Cash Non-cash Balance at December 31, 2017 Employee termination costs $ 1.4 $ 1.5 $ 18.2 $ (9.6 ) $ 0.5 $ 12.0 Termination of lease agreements 0.1 1.2 2.4 (3.1 ) 0.2 0.8 Other — 0.1 1.1 (0.7 ) — 0.5 Total restructuring liability $ 1.5 $ 2.8 $ 21.7 $ (13.4 ) $ 0.7 $ 13.3 (3) Restructuring liabilities assumed in the Esselte Acquisition. During the fourth quarter of 2017, in connection with the Pelikan Artline integration, the Company sold its building and related assets in New Zealand for net proceeds of $3.9 million and recorded a gain on sale of $1.5 million as a reduction of SG&A expense in its Consolidated Statements of Income within the ACCO Brands International segment. The sale was not included in the Company’s restructuring liability activity presented above. The summary of the activity in the restructuring accounts for the year ended December 31, 2016 was as follows: (in millions) Balance at December 31, 2015 Provision Cash Balance at December 31, 2016 Employee termination costs $ 0.9 $ 5.2 $ (4.7 ) $ 1.4 Termination of lease agreements 0.1 0.2 (0.2 ) 0.1 Total restructuring liability $ 1.0 $ 5.4 $ (4.9 ) $ 1.5 Restructuring charges for the years ended December 31, 2018 , 2017 and 2016 by reporting segment were as follows: December 31, (in millions) 2018 2017 2016 ACCO Brands North America $ 6.2 $ 5.5 $ 1.1 ACCO Brands EMEA 4.9 11.2 — ACCO Brands International 0.6 5.0 4.3 Total restructuring charges $ 11.7 $ 21.7 $ 5.4

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The components of income before income tax were as follows: (in millions) 2018 2017 2016 Domestic operations $ 37.0 $ 68.7 $ 33.9 Foreign operations 120.9 89.4 91.2 Total $ 157.9 $ 158.1 $ 125.1
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation of income taxes computed at the U.S. federal statutory income tax rate of 21% for 2018 and 35% for 2017 and 2016 to our effective income tax rate was as follows: (in millions) 2018 2017 2016 Income tax at U.S. statutory rate; 21%, 35% and 35%, respectively $ 33.2 $ 55.3 $ 43.8 Effect of the U.S. Tax Act 3.1 (25.7 ) — State, local and other tax, net of federal benefit 2.2 3.6 2.4 GILTI/FDII 3.7 — — U.S. effect of foreign dividends and withholding taxes 2.2 4.9 4.6 Realized foreign exchange net loss on intercompany loans — — (9.6 ) Revaluation of previously held equity interest — — (12.0 ) Foreign income taxed at a higher (lower) effective rate 0.9 (6.9 ) (4.6 ) Net Brazilian Tax Assessment impact (4.4 ) 2.2 2.8 Expiration of tax credits — — 10.9 Increase (decrease) in valuation allowance 5.2 (0.6 ) (9.9 ) Excess benefit from stock-based compensation (2.5 ) (5.6 ) — Other 7.6 (0.8 ) 1.2 Income taxes as reported $ 51.2 $ 26.4 $ 29.6 Effective tax rate 32.4 % 16.7 % 23.7 %
Schedule of Components of Income Tax Expense (Benefit)	The components of the income tax expense were as follows: (in millions) 2018 2017 2016 Current expense Federal and other $ 2.7 $ 41.1 $ 0.7 Foreign 25.8 30.5 22.9 Total current income tax expense 28.5 71.6 23.6 Deferred expense Federal and other 11.1 (47.4 ) 3.5 Foreign 11.6 2.2 2.5 Total deferred income tax expense (benefit) 22.7 (45.2 ) 6.0 Total income tax expense $ 51.2 $ 26.4 $ 29.6
Schedule of Deferred Tax Assets and Liabilities	The components of deferred tax assets (liabilities) were as follows: (in millions) 2018 2017 Deferred tax assets Compensation and benefits $ 17.2 $ 18.5 Pension 46.1 49.6 Inventory 10.7 10.6 Other reserves 15.7 15.2 Accounts receivable 6.1 5.7 Foreign tax credit carryforwards 25.2 29.1 Net operating loss carryforwards 101.8 126.6 Other 9.6 5.6 Gross deferred income tax assets 232.4 260.9 Valuation allowance (50.8 ) (45.0 ) Net deferred tax assets 181.6 215.9 Deferred tax liabilities Depreciation (19.3 ) (17.2 ) Unremitted non-U.S. earnings accrual (1.4 ) — Identifiable intangibles (219.0 ) (237.9 ) Other (3.0 ) — Gross deferred tax liabilities (242.7 ) (255.1 ) Net deferred tax liabilities $ (61.1 ) $ (39.2 )
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows: (in millions) 2018 2017 2016 Balance at beginning of year $ 47.2 $ 43.7 $ 34.8 Additions for tax positions of prior years 3.1 2.9 3.0 Additions for tax positions of current year 1.5 — — Reductions for tax positions of prior years (8.2 ) (0.7 ) (0.5 ) Acquisitions 5.3 1.6 — Increase resulting from foreign currency translation — — 6.4 Decrease resulting from foreign currency translation (5.2 ) (0.3 ) — Balance at end of year $ 43.7 $ 47.2 $ 43.7

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Our weighted-average shares outstanding for the years ended December 31, 2018 , 2017 and 2016 was as follows: (in millions) 2018 2017 2016 Weighted-average number of shares of common stock outstanding - basic 104.8 108.1 107.0 Stock options 1.0 1.3 0.8 Restricted stock units 1.2 1.5 1.4 Adjusted weighted-average shares and assumed conversions - diluted 107.0 110.9 109.2

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table summarizes the fair value of our derivative financial instruments as of December 31, 2018 and 2017 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet December 31, 2018 December 31, 2017 Balance Sheet December 31, 2018 December 31, 2017 Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 3.3 $ 0.5 Other current liabilities $ 0.1 $ 0.5 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.6 0.4 Other current liabilities 1.7 0.7 Foreign exchange contracts Other non-current assets 12.7 24.2 Other non-current liabilities 12.7 24.2 Total derivatives $ 16.6 $ 25.1 $ 14.5 $ 25.4
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	The following tables summarize the pre-tax effect of the Company’s derivative financial instruments on the Consolidated Statements of Income for the years ended December 31, 2018 , 2017 and 2016 : The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss (in millions) 2018 2017 2016 2018 2017 2016 Cash flow hedges: Foreign exchange contracts $ 9.1 $ (4.9 ) $ (0.1 ) Cost of products sold $ (6.4 ) $ 1.6 $ 2.5 The Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Operations Location of (Gain) Loss Recognized in Amount of (Gain) Loss (in millions) 2018 2017 2016 Foreign exchange contracts Other expense (income), net $ 0.7 $ (1.5 ) $ (2.0 )

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2018 and 2017 : (in millions) December 31, 2018 December 31, 2017 Assets: Forward currency contracts $ 16.6 $ 25.1 Liabilities: Forward currency contracts 14.5 25.4

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of, and changes in, accumulated other comprehensive income (loss) were as follows: (in millions) Derivative Unrecognized Accumulated Balance at December 31, 2016 $ 2.5 $ (285.9 ) $ (136.0 ) $ (419.4 ) Other comprehensive loss before reclassifications, net of tax (3.6 ) (19.5 ) (23.4 ) (46.5 ) Amounts reclassified from accumulated other comprehensive income, net of tax 1.3 — 3.5 4.8 Balance at December 31, 2017 0.2 (305.4 ) (155.9 ) (461.1 ) Other comprehensive income (loss) before reclassifications, net of tax 6.5 6.2 (13.4 ) (0.7 ) Amounts reclassified from accumulated other comprehensive (loss) income, net of tax (4.6 ) — 4.7 0.1 Balance at December 31, 2018 $ 2.1 $ (299.2 ) $ (164.6 ) $ (461.7 )
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2018 , 2017 and 2016 were as follows: Year Ended December 31, (in millions) 2018 2017 2016 Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Location on Income Statement Gain on cash flow hedges: Foreign exchange contracts $ 6.4 $ (1.6 ) $ (2.4 ) Cost of products sold Tax benefit (1.8 ) 0.3 0.7 Income tax expense Net of tax $ 4.6 $ (1.3 ) $ (1.7 ) Defined benefit plan items: Amortization of actuarial loss $ (5.1 ) $ (4.6 ) $ (3.1 ) (1) Amortization of prior service cost (0.3 ) (0.4 ) (0.4 ) (1) Total before tax (5.4 ) (5.0 ) (3.5 ) Tax benefit 0.7 1.5 0.7 Income tax expense Net of tax $ (4.7 ) $ (3.5 ) $ (2.8 ) Total reclassifications for the period, net of tax $ (0.1 ) $ (4.8 ) $ (4.5 ) (1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost (income) for pension and post-retirement plans (See " Note 6. Pension and Other Retiree Benefits " for additional details).

Information on Business Segme_2

Information on Business Segments (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Net Sales by Business Segment	Net sales by reportable business segment for the years ended December 31, 2018 , 2017 and 2016 were as follows: (in millions) 2018 2017 2016 ACCO Brands North America $ 940.7 $ 999.0 $ 1,016.1 ACCO Brands EMEA 605.2 542.8 171.8 ACCO Brands International 395.3 407.0 369.2 Net sales $ 1,941.2 $ 1,948.8 $ 1,557.1
Schedule of Operating Income by Business Segment	Operating income by reportable business segment for the years ended December 31, 2018 , 2017 and 2016 was as follows: (in millions) 2018 2017 2016 ACCO Brands North America $ 116.6 $ 152.4 $ 149.8 ACCO Brands EMEA 59.4 32.0 8.0 ACCO Brands International 49.2 50.9 49.4 Segment operating income 225.2 235.3 207.2 Corporate (1) (38.2 ) (50.8 ) (48.1 ) Operating income (2) 187.0 184.5 159.1 Interest expense 41.2 41.1 49.3 Interest income (4.4 ) (5.8 ) (6.4 ) Non-operating pension income (9.3 ) (8.5 ) (8.2 ) Equity in earnings of joint venture — — (2.1 ) Other expense (income), net 1.6 (0.4 ) 1.4 Income before income tax $ 157.9 $ 158.1 $ 125.1 (1) Corporate operating loss in 2018 , 2017 and 2016 includes transaction costs of $0.5 million , $5.0 million and $10.5 million respectively, primarily for legal and due diligence expenditures associated with the GOBA, Esselte and Pelikan Artline acquisitions. (2) 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.
Reconciliation of Assets from Segment to Consolidated	The following table presents the measure of reportable business segment assets used by the Company’s chief operating decision maker: December 31, (in millions) 2018 2017 ACCO Brands North America (3) $ 456.1 $ 413.9 ACCO Brands EMEA (3) 276.7 287.6 ACCO Brands International (3) 341.3 338.2 Total segment assets 1,074.1 1,039.7 Unallocated assets 1,711.0 1,758.6 Corporate (3) 1.3 0.8 Total assets $ 2,786.4 $ 2,799.1 (3) Represents total assets, excluding goodwill and identifiable intangibles resulting from business acquisitions, intercompany balances, cash, deferred taxes, derivatives, prepaid pension assets and prepaid debt issuance costs.
Schedule of Assets by Segment Including Allocation of Intangible Assets and Goodwill	As a supplement to the presentation of reportable business segment assets presented above, the table below presents reportable business segment assets, including the allocation of identifiable intangible assets and goodwill resulting from business combinations. December 31, (in millions) 2018 2017 ACCO Brands North America (4) $ 1,231.0 $ 1,204.3 ACCO Brands EMEA (4) 709.2 711.7 ACCO Brands International (4) 629.8 634.0 Total segment assets 2,570.0 2,550.0 Unallocated assets 215.1 248.3 Corporate (4) 1.3 0.8 Total assets $ 2,786.4 $ 2,799.1 (4) Represents total assets, excluding intercompany balances, cash, deferred taxes, derivatives, prepaid pension assets and prepaid debt issuance costs.
Schedule of Capital Spend and Depreciation Expense by Segment	Capital spend by reportable business segment was as follows: December 31, (in millions) 2018 2017 2016 ACCO Brands North America $ 24.3 $ 16.3 $ 10.3 ACCO Brands EMEA 6.1 5.1 2.9 ACCO Brands International 3.7 9.6 5.3 Total capital spend $ 34.1 $ 31.0 $ 18.5 Depreciation expense by reportable business segment was as follows: December 31, (in millions) 2018 2017 2016 ACCO Brands North America $ 15.9 $ 17.7 $ 19.7 ACCO Brands EMEA 12.6 11.9 5.0 ACCO Brands International 5.5 6.0 5.7 Total depreciation $ 34.0 $ 35.6 $ 30.4
Schedule of Property, Plant and Equipment, Net by Geographic Region	Property, plant and equipment, net by geographic region was as follows: December 31, (in millions) 2018 2017 U.S. $ 111.7 $ 102.4 Canada 1.9 2.4 ACCO Brands North America 113.6 104.8 ACCO Brands EMEA 100.0 115.4 Australia/N.Z. 13.1 16.0 Latin America 35.1 40.3 Asia-Pacific 1.9 2.0 ACCO Brands International 50.1 58.3 Property, plant and equipment, net $ 263.7 $ 278.5

Joint Venture Investment (Table

Joint Venture Investment (Tables)	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Equity Method Investments	Summarized below is the financial information for the Pelikan Artline joint venture, in which we owned a 50% non-controlling interest through May 1, 2016, which was accounted for using the equity method. Accordingly, we recorded our proportionate share of earnings or losses on the line entitled " Equity in earnings of joint venture " in the Consolidated Statements of Income . Year Ended December 31, (in millions) 2016 Net sales $ 34.9 Gross profit 14.1 Net income 4.1

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Rental Payments for All Non-Cancelable Operating Leases	Future minimum rental payments for all non-cancelable operating leases (reduced by minor amounts from subleases) as of December 31, 2018 were as follows: (in millions) 2019 $ 29.7 2020 24.6 2021 20.6 2022 16.5 2023 10.9 Thereafter 19.6 Total minimum rental payments 121.9 Less minimum rentals to be received under non-cancelable subleases 3.9 Future minimum payments for operating leases, net of sublease rental income $ 118.0
Future Minimum Payments Under Unconditional Purchase Commitments	Future minimum payments under unconditional purchase commitments, primarily for inventory purchase commitments as of December 31, 2018 were as follows: (in millions) 2019 $ 89.1 2020 1.3 2021 0.6 2022 0.2 2023 — Thereafter — Total unconditional purchase commitments $ 91.2

Quarterly Financial Informati_2

Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following is an analysis of certain line items in the Consolidated Statements of Income by quarter for 2018 and 2017 : (in millions, except per share data) 1 st Quarter 2 nd Quarter 3 rd Quarter 4 th Quarter 2018 Net sales (1) $ 405.8 $ 498.8 $ 507.3 $ 529.3 Gross profit 127.5 162.4 160.8 177.1 Operating income 11.7 51.8 57.5 66.0 Net income $ 10.4 $ 25.7 $ 35.6 $ 35.0 Per share: Basic income per share (2) $ 0.10 $ 0.24 $ 0.34 $ 0.34 Diluted income per share (2) $ 0.09 $ 0.24 $ 0.34 $ 0.34 2017 Net sales (1) $ 359.8 $ 490.0 $ 532.2 $ 566.8 Gross profit 110.9 168.8 178.2 199.4 Operating income 7.2 43.3 56.7 77.3 Net income $ 3.6 $ 23.5 $ 30.6 $ 74.0 Per share: Basic income per share (2) $ 0.03 $ 0.21 $ 0.28 $ 0.69 Diluted income per share (2) $ 0.03 $ 0.21 $ 0.28 $ 0.68 (1) Historically, our business has experienced higher sales and earnings in the third and fourth quarters of the calendar year and we expect these trends to continue. Two principal factors contribute to this seasonality: (1) we are a major supplier of products related to the back-to-school season, which occurs principally from June through September for our businesses in North America and from November through February for our Australian and Brazilian businesses; and (2) several product categories we sell lend themselves to calendar year-end purchase timing, including planners, paper storage and organization products (including bindery) and Kensington ® computer accessories, which have higher sales in the fourth quarter driven by traditionally strong fourth-quarter sales of personal computers and tablets. (2) The sum of the quarterly earnings per share amounts may not equal the total for the year due to the effects of rounding, dilution as a result of issuing shares of common stock and repurchasing of shares of common stock during the year.

Basis Of Presentation Basis of

Basis Of Presentation Basis of Presentation (Narrative) (Details) $ in Millions	Jul. 02, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	May 02, 2016
Schedule of Equity Method Investments [Line Items]
Cost of acquisitions, net of cash acquired		$ 38	$ 292.3	$ 88.8
Number of Operating Segments		3
GOBA Acquisition
Schedule of Equity Method Investments [Line Items]
Cost of acquisitions, net of cash acquired	$ 38
PA Acquisition
Schedule of Equity Method Investments [Line Items]
Percentage of voting interest acquired					50.00%

Significant Accounting Polici_4

Significant Accounting Policies (Narrative) (Details) $ in Millions	Jun. 30, 2018	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Accounting Policies [Line Items]
Interest costs capitalized					$ 0.6	$ 0.1	$ 0.1
Impairment of intangible assets		$ 0		$ 0
Goodwill impairment loss		$ 0		0
Deferred Federal Income Tax Expense (Benefit) - Undistributed Earnings of Foreign Subsidiaries					1.4
Undistributed Earnings of Foreign Subsidiaries Not Permanently Reinvested					369
Undistributed earnings of foreign subsidiaries					106
Advertising expenses					105.5	114.8	110.1
Research and development expenses					$ 23.8	$ 23.5	$ 21
U.S. statutory rate					21.00%	35.00%	35.00%
Number of Operating Segments					3
Minimum
Accounting Policies [Line Items]
Service And Maintenance Agreement Term					3 months
Maximum
Accounting Policies [Line Items]
Service And Maintenance Agreement Term					60 months
Amortizable Period, Option 1 | Minimum
Accounting Policies [Line Items]
Intangible assets, amortizable life					10 years
Amortizable Period, Option 2
Accounting Policies [Line Items]
Intangible assets, amortizable life					15 years
Amortizable Period, Option 3
Accounting Policies [Line Items]
Intangible assets, amortizable life					23 years
Amortizable Period, Option 4 | Maximum
Accounting Policies [Line Items]
Intangible assets, amortizable life					30 years
Mead Trade Name
Accounting Policies [Line Items]
Impairment of intangible assets			$ 0	$ 0
Intangible assets, amortizable life	30 years
Long-term Revenue Growth Rate | Mead Trade Name
Accounting Policies [Line Items]
Intangible assets, measurement input	0.015	0.015		0.015
Discount Rate | Mead Trade Name
Accounting Policies [Line Items]
Intangible assets, measurement input	0.115	0.115		0.115
Buildings | Minimum
Accounting Policies [Line Items]
Property, plant and equipment, useful life					40 years
Buildings | Maximum
Accounting Policies [Line Items]
Property, plant and equipment, useful life					50 years
Machinery, equipment and furniture | Minimum
Accounting Policies [Line Items]
Property, plant and equipment, useful life					3 years
Machinery, equipment and furniture | Maximum
Accounting Policies [Line Items]
Property, plant and equipment, useful life					10 years
Software and Software Development Costs | Minimum
Accounting Policies [Line Items]
Property, plant and equipment, useful life					5 years
Software and Software Development Costs | Maximum
Accounting Policies [Line Items]
Property, plant and equipment, useful life					10 years

Significant Accounting Polici_5

Significant Accounting Policies (Recently Adopted Accounting Standards) (Details) - USD ($) $ in Millions	Jan. 01, 2018	Dec. 31, 2018		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 31, 2017		Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Income Statement
Net sales		$ 529.3	[1]	$ 507.3	[1]	$ 498.8	[1]	$ 405.8	[1]	$ 566.8	[1]	$ 532.2	[1]	$ 490	[1]	$ 359.8	[1]	$ 1,941.2		$ 1,948.8		$ 1,557.1
Cost of products sold																		1,313.4		1,291.5		1,042.2
Income tax expense																		51.2		26.4		29.6
Net income		35		35.6		25.7		10.4		74		30.6		23.5		3.6		106.7		131.7		95.5
Balance Sheet
Accounts receivable, net		428.4								469.3								428.4		469.3
Inventories		340.6								254.2								340.6		254.2
Other current assets		44.2								29.2								44.2		29.2
Accrued customer program liabilities		114.5								141.1								114.5		141.1
Other current liabilities		127.8								113.8								127.8		113.8
Deferred income taxes		176.2								177.1								176.2		177.1
Accumulated deficit		(656.8)								(739.2)								(656.8)		(739.2)
Reduction in operating income upon adoption of new accounting standard		(66)		$ (57.5)		$ (51.8)		$ (11.7)		$ (77.3)		$ (56.7)		$ (43.3)		$ (7.2)		$ (187)	[2]	(184.5)	[2]	(159.1)	[2]
Minimum
Balance Sheet
General payment terms																		30 days
Maximum
Balance Sheet
General payment terms																		90 days
Accounting Standards Update 2017-07 | Restatement Adjustment
Balance Sheet
Reduction in operating income upon adoption of new accounting standard																				$ 8.5		$ 8.2
Accounting Standards Update 2014-09
Balance Sheet
Inventories	$ 250.7
Other current assets	36.1
Accrued customer program liabilities	142.2
Other current liabilities	113.9
Deferred income taxes	177.7
Accumulated deficit	(737.6)
Cumulative effect on retained earnings, net of tax, upon adoption of new accounting standard	1.6
Accounting Standards Update 2014-09 | Balances without adoption of ASU 2014-09
Income Statement
Net sales																		$ 1,943.4
Cost of products sold																		1,314.7
Income tax expense																		51.4
Net income																		107.4
Balance Sheet
Accounts receivable, net		425.7																425.7
Inventories		342.8																342.8
Other current assets		39.1																39.1
Accrued customer program liabilities		115.6																115.6
Other current liabilities		122.4																122.4
Deferred income taxes		175.8																175.8
Accumulated deficit		(657.7)																(657.7)
Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Income Statement
Net sales																		(2.2)
Cost of products sold																		(1.3)
Income tax expense																		(0.2)
Net income																		(0.7)
Balance Sheet
Accounts receivable, net		2.7																2.7
Inventories		(2.2)																(2.2)
Other current assets		5.1																5.1
Accrued customer program liabilities		(1.1)																(1.1)
Other current liabilities		5.4																5.4
Deferred income taxes		0.4																0.4
Accumulated deficit		$ 0.9																$ 0.9
Accounting Standards Update 2014-09 | Restatement Adjustment
Balance Sheet
Inventories	(3.5)
Other current assets	6.9
Accrued customer program liabilities	1.1
Other current liabilities	0.1
Deferred income taxes	0.6
Accumulated deficit	$ 1.6
[1]	Historically, our business has experienced higher sales and earnings in the third and fourth quarters of the calendar year and we expect these trends to continue. Two principal factors contribute to this seasonality: (1) we are a major supplier of products related to the back-to-school season, which occurs principally from June through September for our businesses in North America and from November through February for our Australian and Brazilian businesses; and (2) several product categories we sell lend themselves to calendar year-end purchase timing, including planners, paper storage and organization products (including bindery) and Kensington® computer accessories, which have higher sales in the fourth quarter driven by traditionally strong fourth-quarter sales of personal computers and tablets.
[2]	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.

Acquisitions (Allocation of Con

Acquisitions (Allocation of Consideration Given to Fair Value of Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Millions	Jul. 02, 2018	Jan. 31, 2017	May 02, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Calculation of Goodwill:
Net purchase price				$ 38	$ 292.3	$ 88.8
Less fair value of assets acquired:
Goodwill				$ 708.9	$ 670.3	$ 587.1
GOBA Acquisition
Calculation of Goodwill:
Purchase price, net of working capital adjustment	$ 39.9
Cash acquired	1.9
Net purchase price	38
Plus fair value of liabilities assumed:
Accounts payable and accrued liabilities	9.8
Deferred tax liabilities	3.1
Other non-current liabilities	5.6
Fair value of liabilities assumed	18.5
Less fair value of assets acquired:
Cash acquired	1.9
Accounts receivable	30
Inventory	7.1
Property and equipment	0.6
Identifiable intangibles	10.3
Deferred tax assets	1.9
Other assets	4.2
Fair value of assets acquired	56
Goodwill	$ 2.4
Esselte Acquisition
Calculation of Goodwill:
Purchase price, net of working capital adjustment		$ 326.5
Cash acquired		34.2
Net purchase price		292.3
Plus fair value of liabilities assumed:
Accounts payable and accrued liabilities		121.9
Deferred tax liabilities		83.6
Pension obligations		174.1
Other non-current liabilities		5.8
Fair value of liabilities assumed		385.4
Less fair value of assets acquired:
Cash acquired		34.2
Accounts receivable		60
Inventory		41.9
Property and equipment		75.6
Identifiable intangibles		277
Deferred tax assets		106.3
Other assets		10.4
Fair value of assets acquired		605.4
Goodwill		$ 106.5
PA Acquisition
Calculation of Goodwill:
Purchase price, net of working capital adjustment			$ 103.7
Fair value of previously held equity interest			69.3
Plus fair value of liabilities assumed:
Accounts payable and accrued liabilities			21.7
Deferred tax liabilities			0.2
Debt			24.7
Other non-current liabilities			1.4
Fair value of liabilities assumed			48
Less fair value of assets acquired:
Cash acquired			14.9
Accounts receivable			27
Inventory			24.1
Property and equipment			2.2
Identifiable intangibles			58
Deferred tax assets			5.7
Other assets			8.6
Fair value of assets acquired			140.5
Goodwill			$ 80.5

Acquisitions (Esselte Acquisiti

Acquisitions (Esselte Acquisition Narrative) (Details) € in Millions, $ in Millions	Jan. 31, 2017USD ($)	Jan. 31, 2017EUR (€)	Jan. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 31, 2017EUR (€)	Jan. 27, 2017USD ($)	Jan. 27, 2017EUR (€)
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired				$ 38	$ 292.3	$ 88.8
Goodwill				$ 708.9	670.3	587.1
Secured Debt | Euro Term Loan A
Business Acquisition [Line Items]
Debt Instrument, Face Amount								$ 320.8	€ 300
Esselte Acquisition
Business Acquisition [Line Items]
Payments to acquire business	$ 326.8	€ 302.9
Working capital adjustments to purchase price	0.3
Cash acquired	34.2
Cost of acquisitions, net of cash acquired	292.3
Warranty and indemnity insurance policy	$ 43.2						€ 40
Period of warranty and indemnity policy	7 years	7 years
Net sales			$ 44.2
Goodwill	$ 106.5
Esselte Acquisition | SG&A Expenses
Business Acquisition [Line Items]
Transaction costs					$ 5	$ 9.2

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) € in Millions, $ in Millions, $ in Millions	Jul. 02, 2018USD ($)	Jul. 02, 2018MXN ($)	Jan. 31, 2017USD ($)	Jan. 31, 2017EUR (€)	May 02, 2016USD ($)	Jan. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Business Combinations [Abstract]
Goodwill							$ 708.9	$ 708.9	$ 670.3	$ 587.1
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired								$ (38)	(292.3)	(88.8)
GOBA Acquisition
Business Combinations [Abstract]
Goodwill	$ 2.4
Business Acquisition [Line Items]
Payments to acquire business	39.9	$ 796.8
Business acquisition, consideration held in escrow	5.8	$ 115
Escrow period (up to)								5 years
Cash acquired	1.9
Purchase price, net of working capital adjustment	39.9
Cost of acquisitions, net of cash acquired	$ (38)
Net sales							$ 19.7
Esselte Acquisition
Business Combinations [Abstract]
Goodwill			$ 106.5
Business Acquisition [Line Items]
Payments to acquire business			326.8	€ 302.9
Cash acquired			34.2
Purchase price, net of working capital adjustment			326.5
Cost of acquisitions, net of cash acquired			$ (292.3)
Net sales						$ 44.2
PA Acquisition
Business Combinations [Abstract]
Goodwill					$ 80.5
Business Acquisition [Line Items]
Payments to acquire business					$ 103.7
Percentage of voting interest acquired					50.00%
Purchase price, net of working capital adjustment					$ 103.7
Consideration transferred					$ 88.8
Percent acquired					100.00%
Revaluation gain/loss on previously held joint-venture equity interest										28.9
Transaction costs										1.3
Australia Stationary Industries | PA Acquisition
Business Acquisition [Line Items]
Percentage of voting interest acquired					50.00%
PA Acquisition | PA Acquisition
Business Acquisition [Line Items]
Minority interest, ownership percentage					19.83%
SG&A Expenses | GOBA Acquisition
Business Acquisition [Line Items]
Transaction costs								$ 1.1
SG&A Expenses | Esselte Acquisition
Business Acquisition [Line Items]
Transaction costs									$ 5	$ 9.2

Acquisitions (Calculation of Co

Acquisitions (Calculation of Consideration Given for Pelikan Artline) (Details) - PA Acquisition $ in Millions	May 02, 2016USD ($)
Business Acquisition [Line Items]
Purchase price, net of working capital adjustment	$ 103.7
Fair value of previously held equity interest	69.3
Consideration for Pelikan Artline	$ 173

Long-term Debt and Short-term_3

Long-term Debt and Short-term Borrowings (Notes Payable and Long-term Debt) (Details) $ in Millions	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 22, 2016USD ($)	May 02, 2016USD ($)	May 02, 2016AUD ($)
Debt Instrument [Line Items]
Total debt	$ 888,000,000	$ 939,500,000
Current portion	39,500,000	43,200,000
Debt issuance costs, unamortized	5,500,000	7,100,000
Long-term debt, net	843,000,000	889,200,000
Other borrowings
Debt Instrument [Line Items]
Total debt	300,000	600,000
Senior Secured Notes | Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at December 31, 2018 and 1.50% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 289,000,000	$ 345,000,000
Line of Credit Facility, Interest Rate at Period End	1.50%	1.50%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.56% at December 31, 2018 and 3.29% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 43,000,000	$ 60,000,000
Line of Credit Facility, Interest Rate at Period End	3.56%	3.29%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due April 2020
Debt Instrument [Line Items]
Total debt				$ 76,600,000	$ 100
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 4.36% at December 31, 2018 and 3.53% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 106,800,000	$ 48,900,000
Line of Credit Facility, Interest Rate at Period End	4.36%	3.53%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.54% at December 31, 2018 and 3.28% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 73,900,000	$ 85,000,000
Line of Credit Facility, Interest Rate at Period End	3.54%	3.28%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due April 2020
Debt Instrument [Line Items]
Total debt				$ 116,400,000	$ 152
Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)
Debt Instrument [Line Items]
Total debt	$ 375,000,000	$ 400,000,000	$ 400,000,000
Stated percentage	5.25%	5.25%	5.25%

Long-term Debt and Short-term_4

Long-term Debt and Short-term Borrowings (Interest Rates) (Details) - Secured Debt - Senior Secured Credit Facility Due January 2022	12 Months Ended
	Dec. 31, 2018
4.00 to 1.00 | Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%
4.00 to 1.00 | Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
≤ 4.00 to 1.00 and 3.50 to 1.00 | Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.25%
≤ 4.00 to 1.00 and 3.50 to 1.00 | Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.25%
≤ 3.50 to 1.00 and 3.00 to 1.00 | Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
≤ 3.50 to 1.00 and 3.00 to 1.00 | Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%
≤ 3.00 to 1.00 and 2.00 to 1.00 | Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
≤ 3.00 to 1.00 and 2.00 to 1.00 | Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
≤ 2.00 to 1.00 | Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.25%
≤ 2.00 to 1.00 | Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.25%

Long-term Debt and Short-term_5

Long-term Debt and Short-term Borrowings (Narrative) (Details) € in Millions, $ in Millions

Jun. 30, 2020

Dec. 31, 2018USD ($)

Jun. 30, 2017

Dec. 22, 2016USD ($)

May 02, 2016USD ($)

May 02, 2016AUD ($)

Dec. 31, 2015

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Jun. 30, 2018USD ($)

Jan. 27, 2017USD ($)

Jan. 27, 2017EUR (€)

Jan. 27, 2017AUD ($)

May 02, 2016AUD ($)

Apr. 28, 2015USD ($)

Debt Instrument [Line Items]

Total debt

$ 888,000,000

$ 888,000,000

$ 939,500,000

Call premium

(300,000)

0

$ (29,900,000)

Debt issuance costs incurred

600,000

3,600,000

$ 6,900,000

Five Year Senior Secured Credit Facility Maturing April 2020 [Member]

Debt Instrument [Line Items]

Credit agreement, term

5 years

Australian Dollar Short Term Bank Debt and Notes Payable [Member]

Debt Instrument [Line Items]

Debt assumed at acquisition

$ 24,500,000

$ 32.1

Senior Secured Notes | Euro Term Loan A

Debt Instrument [Line Items]

Credit agreement, face amount

$ 320,800,000

€ 300

Senior Secured Notes | AUD Term Loan A

Debt Instrument [Line Items]

Max borrowing capacity

60,400,000

$ 80

Senior Secured Notes | U.S. Dollar Senior Secured Term Loan A, due April 2020

Debt Instrument [Line Items]

Credit agreement, face amount

$ 300,000,000

Debt payment amount

78,000,000

Senior Secured Notes | Five Year Senior Secured Credit Facility Maturing April 2020 [Member]

Debt Instrument [Line Items]

Max borrowing capacity

600,000,000

Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due April 2020

Debt Instrument [Line Items]

Total debt

76,600,000

$ 100

Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due April 2020

Debt Instrument [Line Items]

Total debt

$ 116,400,000

$ 152

Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)

Debt Instrument [Line Items]

Total debt

$ 375,000,000

$ 400,000,000

$ 375,000,000

$ 400,000,000

Stated percentage

5.25%

5.25%

5.25%

5.25%

Debt Instrument, Repurchase Amount

$ 25,000,000

Debt issuance costs incurred

$ 6,100,000

Senior Notes | Senior Unsecured Notes, due April 2020 (fixed interest rate of 6.75%)

Debt Instrument [Line Items]

Stated percentage

6.75%

Redemption price

$ 531,500,000

Senior Notes | Senior Unsecured Notes, due April 2020 (fixed interest rate of 6.75%) | Other expense, net

Debt Instrument [Line Items]

Call premium

25,000,000

Write off amount

4,900,000

Senior Notes | Senior Unsecured Notes, due April 2020 (fixed interest rate of 6.75%) | Interest Expense

Debt Instrument [Line Items]

Accrued and unpaid interest

6,500,000

Senior Secured Credit Facility Due January 2022

Debt Instrument [Line Items]

Credit agreement, term

5 years

Senior Secured Credit Facility Due January 2022 | Senior Secured Notes

Debt Instrument [Line Items]

Proceeds from sales or dispositions of property or assets

$ 12,000,000

Proceeds from sales or dispositions of property or assets, percentage

100.00%

Dividends and/or purchase shares, threshold

$ 30,000,000

Dividends and/or purchase shares, threshold, percent of total assets

1.00%

Minimum leverage ratio for payment of dividends or repurchase of shares

2.50

2.50

Maximum leverage ratio for payment of dividends or repurchase of shares

3.75

3.75

Leverage ratio

2.8

2.8

Leverage ratio, potential increase

0.50

0.50

Fixed charge coverage ratio

2

Maximum borrowing capacity, potential increase

500,000,000

Senior Secured Credit Facility Due January 2022 | Senior Secured Notes | AUD Term Loan A

Debt Instrument [Line Items]

Proceeds from sales or dispositions of property or assets, percentage

100.00%

Revolving Facility | Senior Secured Notes

Debt Instrument [Line Items]

Max borrowing capacity

$ 500,000,000

Commitment fee percent

0.30%

Total debt

$ 180,700,000

$ 180,700,000

Amount available for borrowings under the Restated Revolver Facility

309,000,000

309,000,000

Letters of credit outstanding, amount

$ 10,300,000

$ 10,300,000

Revolving Facility | Senior Secured Notes | 2015 Revolving Facility

Debt Instrument [Line Items]

Max borrowing capacity

$ 300,000,000

Proceeds from lines of credit

$ 73,900,000

Minimum | Senior Secured Notes | Senior Secured Term Loan As, due January 2022

Debt Instrument [Line Items]

Quarterly principal payment, based on annual percentage

5.00%

Minimum | Senior Secured Credit Facility Due January 2022 | Senior Secured Notes

Debt Instrument [Line Items]

Fixed charge coverage ratio

1.25

Minimum | Revolving Facility | Senior Secured Notes

Debt Instrument [Line Items]

Commitment fee percent

0.25%

Maximum | Senior Secured Credit Facility Due January 2022 | Senior Secured Notes

Debt Instrument [Line Items]

Dividends and/or purchase shares, threshold

$ 75,000,000

Leverage ratio

3.75

3.75

Maximum | Revolving Facility | Senior Secured Notes

Debt Instrument [Line Items]

Commitment fee percent

0.40%

Euro/AUD/CDN | Senior Secured Credit Facility Due January 2022 | Senior Secured Notes

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.50%

Euro/AUD/CDN | Minimum | Senior Secured Credit Facility Due January 2022 | Senior Secured Notes

Debt Instrument [Line Items]

Base rate percent

0.00%

Applicable Rate on Base Rate Loans | Senior Secured Credit Facility Due January 2022 | Senior Secured Notes

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

0.50%

Forecast | Maximum | Senior Secured Notes | Senior Secured Term Loan As, due January 2022

Debt Instrument [Line Items]

Quarterly principal payment, based on annual percentage

12.50%

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Accumulated deficit	$ (656.8)		$ (739.2)
Contract with Customer, Liability	5	$ 5.2
Contract with Customer, Liability, Revenue Recognized	$ 4.5
Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Accumulated deficit		(737.6)
Restatement Adjustment | Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Accumulated deficit		$ 1.6

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligation) (Details) $ in Millions	Dec. 31, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 4.3
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 0.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation of Revenue) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 1,941.2	$ 1,948.8
Product and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Net sales	1,862.2
Product and services transferred over time
Disaggregation of Revenue [Line Items]
Net sales	79
ACCO Brands North America
Disaggregation of Revenue [Line Items]
Net sales	940.7	999
ACCO Brands North America | United States
Disaggregation of Revenue [Line Items]
Net sales	819.7	880.4
ACCO Brands North America | Canada
Disaggregation of Revenue [Line Items]
Net sales	121	118.6
ACCO Brands EMEA
Disaggregation of Revenue [Line Items]
Net sales	605.2	542.8
ACCO Brands International
Disaggregation of Revenue [Line Items]
Net sales	395.3	407
ACCO Brands International | Australia/N.Z.
Disaggregation of Revenue [Line Items]
Net sales	169.2	187.9
ACCO Brands International | Latin America
Disaggregation of Revenue [Line Items]
Net sales	178	173.3
ACCO Brands International | Asia-Pacific
Disaggregation of Revenue [Line Items]
Net sales	$ 48.1	$ 45.8

Pension and Other Retiree Ben_3

Pension and Other Retiree Benefits (Pension Benefit Obligation and Funded Status) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Change in plan assets
Employer contributions		$ 20.9
Amounts recognized in the Consolidated Balance Sheets consist of:
Pension and post-retirement benefit obligations		257.2	$ 275.5
Pension | U.S.
Change in projected benefit obligation (PBO)
Projected benefit obligation at beginning of year		206.5	200.1
Service cost		1.6	1.4	$ 1.3
Interest cost		6.7	7.1	7.3
Actuarial (gain) loss		(15.6)	14.7
Participants’ contributions		0	0
Benefits paid		(10.9)	(16.8)
Curtailment gain		0	0
Settlement gain		0	0
Plan amendments		0	0
Foreign exchange rate changes		0	0
Esselte Acquisition		0	0
Other items		0	0
Projected benefit obligation at end of year		188.3	206.5	200.1
Change in plan assets
Fair value of plan assets at beginning of year		162.1	150.5
Actual return on plan assets		(15.8)	21.1
Employer contributions		5.7	7.3
Participants’ contributions		0	0
Benefits paid		(10.9)	(16.8)
Settlement gain		0	0
Foreign exchange rate changes		0	0
Esselte Acquisition		0	0
Other items		0	0
Fair value of plan assets at end of year		141.1	162.1	150.5
Funded status (Fair value of plan assets less PBO)		(47.2)	(44.4)
Amounts recognized in the Consolidated Balance Sheets consist of:
Other non-current assets		0	0
Other current liabilities		0	0
Pension and post-retirement benefit obligations	[1]	47.2	44.4
Components of accumulated other comprehensive income, net of tax:
Unrecognized actuarial loss (gain)		64.7	56.9
Unrecognized prior service cost (credit)		1.5	1.7
Pension | International
Change in projected benefit obligation (PBO)
Projected benefit obligation at beginning of year		695	345.1
Service cost		1.9	1.9	0.8
Interest cost		12.9	13.4	10.3
Actuarial (gain) loss		(26.6)	13.2
Participants’ contributions		0.1	0.1
Benefits paid		(26.9)	(26.5)
Curtailment gain		(0.9)	0
Settlement gain		(2)	0
Plan amendments		6.8	0
Foreign exchange rate changes		(35.3)	59.8
Esselte Acquisition		0	288
Other items		2.3	0
Projected benefit obligation at end of year		627.3	695	345.1
Change in plan assets
Fair value of plan assets at beginning of year		463.8	302.7
Actual return on plan assets		(10)	21.3
Employer contributions		14.9	14
Participants’ contributions		0.1	0.1
Benefits paid		(26.9)	(26.5)
Settlement gain		(2)	0
Foreign exchange rate changes		(24.6)	38.2
Esselte Acquisition		0	114
Other items		2.3	0
Fair value of plan assets at end of year		417.6	463.8	302.7
Funded status (Fair value of plan assets less PBO)		(209.7)	(231.2)
Amounts recognized in the Consolidated Balance Sheets consist of:
Other non-current assets		1.4	0.6
Other current liabilities		6.7	6.9
Pension and post-retirement benefit obligations	[1]	204.4	224.9
Components of accumulated other comprehensive income, net of tax:
Unrecognized actuarial loss (gain)		97.1	100.5
Unrecognized prior service cost (credit)		5	(0.2)
Post-retirement
Change in projected benefit obligation (PBO)
Projected benefit obligation at beginning of year		6.8	6.7
Service cost		0.1	0	0.1
Interest cost		0.2	0.2	0.2
Actuarial (gain) loss		(0.3)	0
Participants’ contributions		0.1	0.1
Benefits paid		(0.4)	(0.5)
Curtailment gain		0	0
Settlement gain		0	0
Plan amendments		0	0
Foreign exchange rate changes		(0.3)	0.3
Esselte Acquisition		0	0
Other items		0	0
Projected benefit obligation at end of year		6.2	6.8	6.7
Change in plan assets
Fair value of plan assets at beginning of year		0	0
Actual return on plan assets		0	0
Employer contributions		0.3	0.4
Participants’ contributions		0.1	0.1
Benefits paid		(0.4)	(0.5)
Settlement gain		0	0
Foreign exchange rate changes		0	0
Esselte Acquisition		0	0
Other items		0	0
Fair value of plan assets at end of year		0	0	$ 0
Funded status (Fair value of plan assets less PBO)		(6.2)	(6.8)
Amounts recognized in the Consolidated Balance Sheets consist of:
Other non-current assets		0	0
Other current liabilities		0.6	0.6
Pension and post-retirement benefit obligations	[1]	5.6	6.2
Components of accumulated other comprehensive income, net of tax:
Unrecognized actuarial loss (gain)		(3.5)	(3.6)
Unrecognized prior service cost (credit)		$ (0.2)	$ (0.2)
[1]	Pension and post-retirement benefit obligations of $257.2 million as of December 31, 2018, decreased from $275.5 million as of December 31, 2017, primarily due to cash contributions and favorable foreign currency translation.

Pension and Other Retiree Ben_4

Pension and Other Retiree Benefits (Accumulated Benefit Obligations in Excess of Plan Assets) (Details) - Pension - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
U.S.
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 188.3	$ 205.4
Fair value of plan assets	141.1	162.1
International
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	564.6	662.8
Fair value of plan assets	$ 362.9	$ 443.5

Pension and Other Retiree Ben_5

Pension and Other Retiree Benefits Pension and Other Retiree Benefits (Projected Benefit Obligations in Excess of Plan Assets) (Details) - Pension - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
U.S.
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 188.3	$ 206.5
Fair value of plan assets	141.1	162.1
International
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	574	675.3
Fair value of plan assets	$ 362.9	$ 443.5

Pension and Other Retiree Ben_6

Pension and Other Retiree Benefits (Net Periodic Benefit Expense) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Service cost		$ 1.6	$ 1.4	$ 1.3
Interest cost		6.7	7.1	7.3
Expected return on plan assets		(11.8)	(12.3)	(11.9)
Amortization of net loss (gain)		2.7	2	1.8
Amortization of prior service cost		0.4	0.4	0.4
Curtailment gain		0	0	0
Net periodic benefit income(2)	[1]	(0.4)	(1.4)	(1.1)
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Service cost		1.9	1.9	0.8
Interest cost		12.9	13.4	10.3
Expected return on plan assets		(22.7)	(21.8)	(17.6)
Amortization of net loss (gain)		3.4	3	2.3
Amortization of prior service cost		0	0	0
Curtailment gain		(0.6)	0	0
Net periodic benefit income(2)	[1]	(5.1)	(3.5)	(4.2)
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost		0.1	0	0.1
Interest cost		0.2	0.2	0.2
Expected return on plan assets		0	0	0
Amortization of net loss (gain)		(0.4)	(0.4)	(0.4)
Amortization of prior service cost		(0.1)	0	0
Curtailment gain		0	0	(0.6)
Net periodic benefit income(2)	[1]	$ (0.2)	$ (0.2)	$ (0.7)
[1]	(2)The components, other than service cost, are included in the line "Non-operating pension income" in the Consolidated Statements of Income.

Pension and Other Retiree Ben_7

Pension and Other Retiree Benefits Pension and Other Retiree Benefits (Other Changes Recognized in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss (gain)	$ 12	$ 5.9	$ 0.9
Amortization of actuarial (loss) gain	(2.7)	(2)	(1.8)
Current year prior service cost	0	0	0
Amortization of prior service (cost) credit	(0.4)	(0.4)	(0.4)
Foreign exchange rate changes	0	0	0
Total recognized in other comprehensive income (loss)	8.9	3.5	(1.3)
Total recognized in net periodic benefit cost (income) and other comprehensive income (loss)	8.5	2.1	(2.4)
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss (gain)	5.3	14.3	27.9
Amortization of actuarial (loss) gain	(3.4)	(3)	(2.3)
Current year prior service cost	6.5	0	0
Amortization of prior service (cost) credit	0.3	0	0
Foreign exchange rate changes	(7.1)	10.7	(15.5)
Total recognized in other comprehensive income (loss)	1.6	22	10.1
Total recognized in net periodic benefit cost (income) and other comprehensive income (loss)	(3.5)	18.5	5.9
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial loss (gain)	(0.3)	0	(1)
Amortization of actuarial (loss) gain	0.4	0.4	1
Current year prior service cost	0	0	0
Amortization of prior service (cost) credit	0.1	0	0
Foreign exchange rate changes	0.1	(0.2)	0.5
Total recognized in other comprehensive income (loss)	0.3	0.2	0.5
Total recognized in net periodic benefit cost (income) and other comprehensive income (loss)	$ 0.1	$ 0	$ (0.2)

Pension and Other Retiree Ben_8

Pension and Other Retiree Benefits (Weighted Average Assumptions Used in Calculating Benefit Obligation) (Details)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.60%	3.70%	4.30%
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.50%	2.30%	2.70%
Rate of compensation increase	3.00%	2.80%	3.10%
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.70%	3.20%	3.40%

Pension and Other Retiree Ben_9

Pension and Other Retiree Benefits (Weighted Average Assumptions Used In Calculating Net Periodic Benefit Cost) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.50%	3.80%	4.60%
Expected long-term rate of return	7.40%	7.80%	7.80%
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.10%	2.30%	3.70%
Expected long-term rate of return	5.00%	5.50%	6.00%
Rate of compensation increase	2.80%	3.10%	3.00%
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.20%	3.40%	3.90%

Pension and Other Retiree Be_10

Pension and Other Retiree Benefits (Assumed Health Care Cost Trend Rates) (Details) - Post-retirement	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	7.00%	7.00%	8.00%
Rate that the cost trend rate is assumed to decline (the ultimate trend rate)	5.00%	5.00%	5.00%
Year that the rate reaches the ultimate trend rate	2,026	2,025	2,025

Pension and Other Retiree Be_11

Pension and Other Retiree Benefits (Weighted Average Asset Allocation) (Details) - Pension		Dec. 31, 2018	Dec. 31, 2017
U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		100.00%	100.00%
U.S. | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		58.00%	57.00%
U.S. | Fixed income
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		27.00%	30.00%
U.S. | Real estate
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		3.00%	6.00%
U.S. | Other
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations	[1]	12.00%	7.00%
International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		100.00%	100.00%
International | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		16.00%	26.00%
International | Fixed income
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		20.00%	29.00%
International | Real estate
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations		5.00%	5.00%
International | Other
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocations	[1]	59.00%	40.00%
[1]	Multi-strategy hedge funds, insurance contracts and cash and cash equivalents for certain of our plans.

Pension and Other Retiree Be_12

Pension and Other Retiree Benefits (Fair Value of Plan Assets) (Details) - Pension - USD ($) $ in Millions		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
U.S.
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		$ 141.1	$ 162.1	$ 150.5
U.S. | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		131.1	151.4
U.S. | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		1.7	1.7
U.S. | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
U.S. | Mutual Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			94.8
U.S. | Mutual Funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		77.1	94.8
U.S. | Mutual Funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
U.S. | Mutual Funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
U.S. | Equity Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		77.1
U.S. | Equity Funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0
U.S. | Equity Funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0
U.S. | Exchange traded funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		54	56.6
U.S. | Exchange traded funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		54	56.6
U.S. | Exchange traded funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
U.S. | Exchange traded funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
U.S. | Common collective trust funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		1.7	1.7
U.S. | Common collective trust funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
U.S. | Common collective trust funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		1.7	1.7
U.S. | Common collective trust funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
U.S. | Multi-strategy hedge funds | Fair Value Measured at Net Asset Value Per Share [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]	8.3	9
International
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		417.6	463.8	$ 302.7
International | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		68.7	121.1
International | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		307.4	291
International | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		2.7	2.2
International | Cash and cash equivalents | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		2.7	2.2
International | Cash and cash equivalents | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Cash and cash equivalents | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Equity Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		65.7	102
International | Equity Funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		65.7	102
International | Equity Funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Equity Funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Exchange traded funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0.3	16.9
International | Exchange traded funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0.3	16.9
International | Exchange traded funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Exchange traded funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Foreign corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		71.7	72.2
International | Foreign corporate debt securities | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Foreign corporate debt securities | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		71.7	72.2
International | Foreign corporate debt securities | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Multi-strategy hedge funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		196.3	133.4
International | Multi-strategy hedge funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Multi-strategy hedge funds | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		196.3	133.4
International | Multi-strategy hedge funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Multi-strategy hedge funds | Fair Value Measured at Net Asset Value Per Share [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]	21	30.5
International | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		25.4	24.4
International | Insurance contracts | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Insurance contracts | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		25.4	24.4
International | Insurance contracts | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Foreign government debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		14	61
International | Foreign government debt securities | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Foreign government debt securities | Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		14	61
International | Foreign government debt securities | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0	0
International | Real estate | Fair Value Measured at Net Asset Value Per Share [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]	$ 20.5	$ 21.2
[1]	(4)Certain investments that are measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in these tables are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the table that presents our defined benefit pension and post-retirement plans funded status.

Pension and Other Retiree Be_13

Pension and Other Retiree Benefits (Estimated Future Benefit Payments) (Details) $ in Millions	Dec. 31, 2018USD ($)
Pension
Defined Benefit Plan Disclosure [Line Items]
2,019	$ 38
2,020	38.6
2,021	39.5
2,022	40.3
2,023	41.1
Years 2024 - 2028	213.5
Post-retirement Benefits
Defined Benefit Plan Disclosure [Line Items]
2,019	0.6
2,020	0.6
2,021	0.6
2,022	0.5
2,023	0.5
Years 2024 - 2028	$ 2.2

Pension and Other Retiree Be_14

Pension and Other Retiree Benefits Pension and Other Retiree Benefits (Multi-Employer) (Details) - Multi-employer Plans, Pension - PACE Industry Union-Management Pension Fund - Multiemployer Plan, Plan Information, Available - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Multiemployer Plans [Line Items]
Multiemployer Plans, Certified Zone Status [Fixed List]	Red	Red
Minimum Period in Years for Withdrawal Liability	20 years
EIN	116,166,763
Pension Plan Number	1
Multiemployer Plans, Certified Zone Status, Date	Dec. 31, 2017	Dec. 31, 2016
FIP/RP Status	Implemented
Contributions	$ 0.3	$ 0.2	$ 0.3
Surcharge Imposed	Yes
Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date	Jun. 30, 2023
Multiemployer Plans, Period Contributions, Significance of Contributions [true false]		false

Pension and Other Retiree Be_15

Pension and Other Retiree Benefits (Narrative) (Details) $ in Millions		12 Months Ended
		Dec. 31, 2018USD ($)yr	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of post-retirement plans not frozen to new participants		1
Pension and post-retirement benefit obligations		$ 257.2	$ 275.5
Employer contributions		20.9
Expected contributions to defined benefit plans for 2019		21
Costs related to defined contribution plans		$ 13.3	13.4	$ 11.3
Defined Contribution Plan, Increase (Decrease), Cost			2.1
Minimum
Defined Benefit Plan Disclosure [Line Items]
Payment of retirement benefits, commencement age for participants | yr		60
Maximum
Defined Benefit Plan Disclosure [Line Items]
Payment of retirement benefits, commencement age for participants | yr		65
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation		$ 806.1	887.9
Pension Plan | U.S.
Defined Benefit Plan Disclosure [Line Items]
Pension and post-retirement benefit obligations	[1]	47.2	44.4
Employer contributions		$ 5.7	$ 7.3
Pension Plan | U.S. | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocations		60.00%
Pension Plan | U.S. | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocations		28.00%
Pension Plan | U.S. | Alternate assets
Defined Benefit Plan Disclosure [Line Items]
Target plan asset allocations		12.00%
[1]	Pension and post-retirement benefit obligations of $257.2 million as of December 31, 2018, decreased from $275.5 million as of December 31, 2017, primarily due to cash contributions and favorable foreign currency translation.

Stock-Based Compensation (Share

Stock-Based Compensation (Share-Based Compensation Expense by Line Item) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ (8.8)	$ (17)	$ (19.4)
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	(2.2)	(6.1)	(7)
Allocated Share-based Compensation Expense, Net of Tax	(6.6)	(10.9)	(12.4)
SG&A Expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ (8.8)	$ (17)	$ (19.4)

Stock-Based Compensation (Sha_2

Stock-Based Compensation (Share-based Compensation Expense) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 8.8	$ 17	$ 19.4
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	2	2.4	2.9
RSU compensation expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	4.7	4.3	4.5
PSU compensation expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2.1	$ 10.3	$ 12

Stock-Based Compensation (Unrec

Stock-Based Compensation (Unrecognized Compensation Expense) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 3.3
Weighted average years expense to be recognized over	1 year 9 months 21 days
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 5.3
Weighted average years expense to be recognized over	1 year 9 months 25 days
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 3.1
Weighted average years expense to be recognized over	1 year 4 months 4 days

Stock-Based Compensation (Weigh

Stock-Based Compensation (Weighted Average Assumptions) (Details) - Stock options - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average expected lives	4 years 9 months	4 years 9 months
Weighted average risk-free interest rate	2.62%	2.04%
Weighted average expected volatility	36.40%	39.70%
Expected dividend yield	1.87%	0.00%
Weighted average grant date fair value	$ 3.76	$ 4.70

Stock-Based Compensation (Stock

Stock-Based Compensation (Stock Option and SSARs Activity) (Details) - Stock options $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Number Outstanding [Roll Forward]
Outstanding at December 31, 2017 | shares	4,272,651
Granted | shares	769,477
Exercised | shares	(825,186)
Forfeited | shares	(91,875)
Outstanding at December 31, 2018 | shares	4,125,067
Weighted Average Exercise Price [Roll Forward]
Outstanding at December 31, 2017 | $ / shares	$ 8.68
Granted | $ / shares	12.82
Exercised | $ / shares	8.22
Forfeited | $ / shares	12.19
Outstanding at December 31, 2018 | $ / shares	$ 9.46
Outstanding at December 31, 2017, Weighted Average Remaining Contractual Term	3 years 3 months 3 days
Outstanding at December 31, 2017, Aggregate Intrinsic Value | $	$ 0.5
Exercisable shares at December 31, 2017 | shares	2,942,466
Exercisable shares at December 31, 2017, Weighted Average Exercise Price | $ / shares	$ 8.12
Exercisable shares at December 31, 2017, Weighted Average Contractual Term	2 years 2 months 27 days
Exercisable shares at December 31, 2017, Aggregate Intrinsic Value | $	$ 0.5

Stock-Based Compensation (Sto_2

Stock-Based Compensation (Stock Units Rollforward) (Details) - $ / shares		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
RSUs
Stock Units [Roll Forward]
Outstanding at December 31, 2017		1,534,058
Granted		465,378	438,521	516,739
Vested and distributed		(493,003)
Forfeited		(59,799)
Outstanding at December 31, 2018		1,446,634	1,534,058
Vested and deferred RSUs related to deferred compensation for non-employee directors	[1]	405,925
Weighted Average Grant Date Fair Value [Roll Forward]
Outstanding at December 31, 2017, Weighted Average Grant Date Fair Value		$ 9.10
Granted, Weighted Average Grant Date Fair Value		12.71	$ 12.65	$ 8.05
Vested and Distributed, Weighted Average Grant Date Fair Value		7.60
Forfeited, Weighted Average Grant Date Fair Value		10.52
Outstanding at December 31, 2018, Weighted Average Grant Date Fair Value		10.72	$ 9.10
Weighted Average Grant Date Fair Value of Vested and Deferred RSUs		$ 9.76
PSUs
Stock Units [Roll Forward]
Outstanding at December 31, 2017		3,531,312
Granted		747,996	706,732	1,013,242
Vested and distributed		(1,327,613)	(1,502,327)	(1,072,692)
Forfeited		(140,521)
Other - decrease due to performance of PSU's		(1,206,780)
Outstanding at December 31, 2018		1,604,394	3,531,312
Weighted Average Grant Date Fair Value [Roll Forward]
Outstanding at December 31, 2017, Weighted Average Grant Date Fair Value		$ 8.82
Granted, Weighted Average Grant Date Fair Value		12.82	$ 12.75	$ 7.65
Vested and Distributed, Weighted Average Grant Date Fair Value		7.54
Forfeited, Weighted Average Grant Date Fair Value		10.63
Other decrease due to performance of PSU's, Weighted Average Grant Date Fair Value		11.57
Outstanding at December 31, 2018, Weighted Average Grant Date Fair Value		$ 9.46	$ 8.82
[1]	Included in outstanding at December 31, 2018. Vested and deferred RSUs are primarily related to deferred compensation for non-employee directors.

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)plan$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share-based compensation plans | plan	1
Number of shares authorized | shares	13,118,430
Capitalization of stock based compensation expense	$ 0
Proceeds from stock options exercised	$ 6.8	$ 4.2	$ 6.8
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	4,125,067	4,272,651
Exercise period	7 years
Award vesting period	3 years
Proceeds from stock options exercised	$ 6.8	$ 4.2	6.8
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	4.1	2.8	3.5
Fair value of options vested during the period	2.3	$ 2.6	$ 4.1
Unrecognized compensation expense	$ 3.3
Weighted average years expense to be recognized over	1 year 9 months 21 days
Stock-settled stock appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 2.9
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 5.3
Weighted average years expense to be recognized over	1 year 9 months 25 days
Shares outstanding | shares	1,446,634	1,534,058
Weighted average grant date fair value | $ / shares	$ 12.71	$ 12.65	$ 8.05
Fair value of stock awards vested	$ 4.7	$ 5.5	$ 5.2
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 3.1
Weighted average years expense to be recognized over	1 year 4 months 4 days
Shares outstanding | shares	1,604,394	3,531,312
Weighted average grant date fair value | $ / shares	$ 12.82	$ 12.75	$ 7.65
Fair value of stock awards vested	$ 10	$ 9.3	$ 8.1
Share-based Compensation, Equity Instruments Other than Options, Shares Called upon Vested | shares	1
Minimum | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Minimum | PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Percentage awarded	0.00%
Maximum | PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage awarded	150.00%
Fully Vested On The Grant Date | RSUs | Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense, shares that vests on grant date	$ 1.1	$ 0.8	$ 0.9

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 55.4	$ 38.2
Work in process	4.3	4.1
Finished goods	280.9	211.9
Total inventories	$ 340.6	$ 254.2

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment		$ 618.7	$ 645.2
Less: accumulated depreciation		(355)	(366.7)
Property, plant and equipment, net	[1]	263.7	278.5
Computer software included in net property, plant and equipment		51.9	42.1
Amortization of software costs		8.2	7.1	$ 7
Land and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment		25.2	28
Building and improvements to leaseholds
Property, Plant and Equipment [Line Items]
Property, plant and equipment		144.2	152.6
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment		440.7	453.5
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment		$ 8.6	$ 11.1
[1]	Net property, plant and equipment as of December 31, 2018 and 2017 contained $51.9 million and $42.1 million, respectively of computer software assets, respectively, which are classified within machinery and equipment and construction in progress. Amortization expense for software was $8.2 million, $7.1 million and $7.0 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Goodwill and Identifiable Int_3

Goodwill and Identifiable Intangibles (Goodwill) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Beginning balance		$ 670.3	$ 670.3	$ 587.1
Acquisitions			2.4	106.5
Foreign currency translation			36.2	(23.3)
Ending balance			708.9	670.3
Accumulated impairment losses					$ (215.1)
Goodwill impairment loss	$ 0	0
ACCO Brands North America
Goodwill [Roll Forward]
Beginning balance		375.6	375.6	380.7
Acquisitions			0	(5.1)
Foreign currency translation			0	0
Ending balance			375.6	375.6
ACCO Brands EMEA
Goodwill [Roll Forward]
Beginning balance		129.4	129.4	39.5
Acquisitions			0	113.2
Foreign currency translation			36.2	(23.3)
Ending balance			165.6	129.4
ACCO Brands International
Goodwill [Roll Forward]
Beginning balance		$ 165.3	165.3	166.9
Acquisitions			2.4	(1.6)
Foreign currency translation			0	0
Ending balance			$ 167.7	$ 165.3

Goodwill and Identifiable Int_4

Goodwill and Identifiable Intangibles (Identifiable Intangibles) (Details) $ in Millions	Jun. 30, 2018	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Jun. 30, 2018USD ($)
Finite-Lived Intangible Assets [Line Items]
Impairment of indefinite-lived intangible assets		$ 0		$ 0
Mead Trade Name
Finite-Lived Intangible Assets [Line Items]
Impairment of indefinite-lived intangible assets			$ 0	$ 0
Intangible assets, useful life	30 years
Long-term Revenue Growth Rate | Mead Trade Name
Finite-Lived Intangible Assets [Line Items]
Intangible assets, measurement input	0.015	0.015		0.015
Discount Rate | Mead Trade Name
Finite-Lived Intangible Assets [Line Items]
Intangible assets, measurement input	0.115	0.115		0.115

Goodwill and Identifiable Int_5

Goodwill and Identifiable Intangibles (Acquired Identifiable Intangibles) (Details) - USD ($) $ in Millions	Jul. 02, 2018	Jan. 31, 2017	May 02, 2016
GOBA Acquisition
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles acquired	$ 10.3
GOBA Acquisition | Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 3.8
Intangible assets, useful life	15 years
GOBA Acquisition | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 6.5
Intangible assets, useful life	10 years
Esselte Acquisition
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles acquired		$ 277
Esselte Acquisition | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life		10 years
Esselte Acquisition | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life		30 years
Esselte Acquisition | Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired		$ 53.2
Esselte Acquisition | Trade names | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life		15 years
Esselte Acquisition | Trade names | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life		30 years
Esselte Acquisition | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired		$ 102.4
Intangible assets, useful life		15 years
Esselte Acquisition | Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired		$ 4.6
Intangible assets, useful life		10 years
Esselte Acquisition | Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets acquired		$ 116.8
PA Acquisition
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles acquired			$ 58
PA Acquisition | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life			12 years
PA Acquisition | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life			30 years
PA Acquisition | Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired			$ 22
PA Acquisition | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired			$ 36
Intangible assets, useful life			12 years

Goodwill and Identifiable Int_6

Goodwill and Identifiable Intangibles (Gross Carrying Amount and Accumulated Amortization) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Amortizable intangible assets:
Amortizable intangible assets, gross	$ 551.7	$ 444.1
Amortizable intangible assets, accumulated amortization	(191.9)	(159.2)
Amortizable intangible assets, net book value	359.8	284.9
Total identifiable intangible assets, gross	1,023.4	1,043.6
Total identifiable intangibles, accumulated amortization	(236.4)	(203.7)
Total identifiable intangibles, net book value	787	839.9
Trade names
Amortizable intangible assets:
Amortizable intangible assets, gross	306	195.3
Amortizable intangible assets, accumulated amortization	(70.5)	(59.4)
Amortizable intangible assets, net book value	235.5	135.9
Customer relationships
Amortizable intangible assets:
Amortizable intangible assets, gross	240.2	243
Amortizable intangible assets, accumulated amortization	(120.5)	(99.3)
Amortizable intangible assets, net book value	119.7	143.7
Patents
Amortizable intangible assets:
Amortizable intangible assets, gross	5.5	5.8
Amortizable intangible assets, accumulated amortization	(0.9)	(0.5)
Amortizable intangible assets, net book value	4.6	5.3
Trade names
Indefinite-lived intangible assets:
Indefinite-lived intangible assets, gross	471.7	599.5
Indefinite-lived intangible assets, accumulated amortization	(44.5)	(44.5)
Indefinite-lived intangible assets, net book value	$ 427.2	$ 555

Goodwill and Identifiable Int_7

Goodwill and Identifiable Intangibles (Amortization Expense and Estimated Future Amortization) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles	$ 36.7	$ 35.6	$ 21.6
Estimate Amortization Expense
Estimated amortization expense, 2019	34.9
Estimated amortization expense, 2020	31.4
Estimated amortization expense, 2021	27.8
Estimated amortization expense, 2022	24.3
Estimated amortization expense, 2023	$ 22.1

Restructuring (Restructuring Ch

Restructuring (Restructuring Charges and Reconciliation) (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
		Dec. 31, 2017	Dec. 31, 2018		Dec. 31, 2017	Dec. 31, 2016
Restructuring Reserve [Roll Forward]
Balance at beginning of period			$ 13.3		$ 1.5	$ 1
Provision			11.7		21.7	5.4
Cash expenditures			(14.7)		(13.4)	(4.9)
Non-cash Items/ Currency Change			(0.6)		0.7
Balance at end of period		$ 13.3	9.7		13.3	1.5
Proceeds from Sale of Property, Plant, and Equipment			0.2		4.2	0.7
Employee termination costs
Restructuring Reserve [Roll Forward]
Balance at beginning of period			12		1.4	0.9
Provision			8.3		18.2	5.2
Cash expenditures			(12.1)		(9.6)	(4.7)
Non-cash Items/ Currency Change			0.3		0.5
Balance at end of period		12	$ 7.9	[1]	12	1.4
Period over which restructuring and related costs are to be paid			12 months
Termination of lease agreements
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost Remaining			$ 0.4
Restructuring Reserve [Roll Forward]
Balance at beginning of period			0.8		0.1	0.1
Provision			3.2		2.4	0.2
Cash expenditures			(2)		(3.1)	(0.2)
Non-cash Items/ Currency Change			0.2		0.2
Balance at end of period		0.8	$ 1.8	[2]	0.8	0.1
Period over which restructuring and related costs are to be paid			3 months
Other
Restructuring Reserve [Roll Forward]
Balance at beginning of period			$ 0.5		0
Provision			0.2		1.1
Cash expenditures			(0.6)		(0.7)
Non-cash Items/ Currency Change			0.1		0
Balance at end of period		0.5	$ 0		0.5	$ 0
Esselte Acquisition
Restructuring Reserve [Roll Forward]
Restructuring Liabilities Assumed in Business Combination	[3]				2.8
Esselte Acquisition | Employee termination costs
Restructuring Reserve [Roll Forward]
Restructuring Liabilities Assumed in Business Combination	[3]				1.5
Esselte Acquisition | Termination of lease agreements
Restructuring Reserve [Roll Forward]
Restructuring Liabilities Assumed in Business Combination	[3]				1.2
Esselte Acquisition | Other
Restructuring Reserve [Roll Forward]
Restructuring Liabilities Assumed in Business Combination	[3]				$ 0.1
Buildings
Restructuring Reserve [Roll Forward]
Proceeds from Sale of Property, Plant, and Equipment		3.9
Gain (Loss) on Disposition of Assets		$ 1.5
[1]	(1) We expect the remaining $7.9 million employee termination costs to be substantially paid within the next twelve months.
[2]	(2) We expect the remaining $1.8 million termination of lease costs to be substantially paid within the next three months.
[3]	(3) Restructuring liabilities assumed in the Esselte Acquisition.

Restructuring (Restructuring _2

Restructuring (Restructuring Charges) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 11.7	$ 21.7	$ 5.4
Operating Segments | ACCO Brands North America
Restructuring Cost and Reserve [Line Items]
Restructuring charges	6.2	5.5	1.1
Operating Segments | ACCO Brands EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4.9	11.2	0
Operating Segments | ACCO Brands International
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.6	5	4.3
Employee termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	8.3	18.2	5.2
Termination of lease agreements
Restructuring Cost and Reserve [Line Items]
Restructuring charges	3.2	2.4	$ 0.2
Restructuring and Related Cost, Expected Cost Remaining	0.4
Other
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.2	$ 1.1

Income Taxes (Components of Inc

Income Taxes (Components of Income Before Taxes) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Domestic operations	$ 37	$ 68.7	$ 33.9
Foreign operations	120.9	89.4	91.2
Income before income tax	$ 157.9	$ 158.1	$ 125.1

Income Taxes (Effective Income

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Income tax at U.S. statutory rate; 21%, 35% and 35%, respectively	$ 33.2	$ 55.3	$ 43.8
Effect of the U.S. Tax Act	3.1	(25.7)	0
State, local and other tax, net of federal benefit	2.2	3.6	2.4
GILTI/FDII	3.7	0	0
U.S. effect of foreign dividends and withholding taxes	2.2	4.9	4.6
Realized foreign exchange net loss on intercompany loans	0	0	(9.6)
Revaluation of previously held equity interest	0	0	(12)
Foreign income taxed at a higher (lower) effective rate	0.9	(6.9)	(4.6)
Net Brazilian Tax Assessment impact	(4.4)	2.2	2.8
Expiration of tax credits	0	0	10.9
Increase (decrease) in valuation allowance	5.2	(0.6)	(9.9)
Excess benefit from stock-based compensation	(2.5)	(5.6)	0
Other	7.6	(0.8)	1.2
Income tax expense	$ 51.2	$ 26.4	$ 29.6
Effective income tax rate	32.40%	16.70%	23.70%

Income Taxes (Components of I_2

Income Taxes (Components of Income Tax) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current expense
Federal and other	$ 2.7	$ 41.1	$ 0.7
Foreign	25.8	30.5	22.9
Total current income tax expense	28.5	71.6	23.6
Deferred expense (benefit)
Federal and other	11.1	(47.4)	3.5
Foreign	11.6	2.2	2.5
Total deferred income tax expense (benefit)	22.7	(45.2)	6
Income tax expense	$ 51.2	$ 26.4	$ 29.6

Income Taxes (Components of Def

Income Taxes (Components of Deferred Tax Assets (Liabilities)) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Compensation and benefits	$ 17.2	$ 18.5
Pension	46.1	49.6
Inventory	10.7	10.6
Other reserves	15.7	15.2
Accounts receivable	6.1	5.7
Foreign tax credit carryforwards	25.2	29.1
Net operating loss carryforwards	101.8	126.6
Other	9.6	5.6
Gross deferred income tax assets	232.4	260.9
Valuation allowance	(50.8)	(45)
Net deferred tax assets	181.6	215.9
Deferred tax liabilities
Depreciation	(19.3)	(17.2)
Unremitted non-U.S. earnings accrual	(1.4)	0
Identifiable intangibles	(219)	(237.9)
Other	(3)	0
Gross deferred tax liabilities	(242.7)	(255.1)
Net deferred tax liabilities	$ (61.1)	$ (39.2)

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 47.2	$ 43.7	$ 34.8
Additions for tax positions of prior years	3.1	2.9	3
Additions for tax positions of current year	1.5	0	0
Reductions for tax positions of prior years	(8.2)	(0.7)	(0.5)
Acquisitions	5.3	1.6	0
Increase resulting from foreign currency translation	0	0	6.4
Decrease resulting from foreign currency translation	(5.2)	(0.3)	0
Balance at end of year	$ 43.7	$ 47.2	$ 43.7

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended			24 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2015	Dec. 31, 2012
Income Tax Examination [Line Items]
Income tax expense	$ 51.2	$ 26.4	$ 29.6
Income before income tax	$ 157.9	$ 158.1	$ 125.1
Effective tax rate	32.40%	16.70%	23.70%
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Amount	$ 0	$ 0	$ 12
Excess benefit from stock-based compensation	$ 2.5	$ 5.6	$ 0
U.S. statutory rate	21.00%	35.00%	35.00%
Tax Cuts and Jobs Act, GILTI Tax, Income Tax Expense	$ 4.2
Tax Cuts and Jobs Act, Measurement Period Adjustment, Income Tax Expense (Benefit)	3.1
Tax Cuts and Jobs Act, Transition Tax, Income Tax Expense	0.3
Tax Cuts and Jobs Act, Transition Tax for Accumulated Foreign Earnings, Income Tax Expense				$ 38.3
Increase Decrease In Income Taxes Payable, Transition Tax	3.1
Tax Cuts and Jobs Act, Effect on Executive Compensation, Income Tax Expense	3.3
Tax Cuts and Jobs Act, Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions, Executive Compensation	1.5
Tax Cuts and Jobs Act, Impairment of Deferred Tax Assets, Executive Compensation, Income Tax Expense	1.8
Tax Cuts and Jobs Act, Change in Tax Rate, Deferred Tax Asset - Pension, Income Tax Benefit	0.5
Realized Foreign Exchange Loss on Intercompany Loan	0	$ 0	$ 9.6
Expiration of tax credits	0	0	10.9
Operating loss carryforwards	443.8			443.8
Deferred Federal Income Tax Expense (Benefit) - Undistributed Earnings of Foreign Subsidiaries	1.4
Undistributed Earnings of Foreign Subsidiaries Not Permanently Reinvested	369			369
Undistributed earnings of foreign subsidiaries	106			106
Unrecognized tax benefits, income tax penalties and interest accrued	13			13
Unrecognized tax benefits	43.7	47.2	43.7	43.7	$ 34.8
Unrecognized tax benefits that would impact effective tax rate	42			42
Foreign tax credit carryforwards	$ 25.2	29.1		$ 25.2
Earliest Tax Year
Income Tax Examination [Line Items]
Operating loss carryforwards, expiration year	2,019
Latest tax year
Income Tax Examination [Line Items]
Operating loss carryforwards, expiration year	2,031
State and Local Jurisdiction | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period	2 years
State and Local Jurisdiction | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period	5 years
Foreign Tax Authority | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period	2 years
Foreign Tax Authority | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period	5 years
Foreign Tax Authority | Australian Taxation Office | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,014
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Examination [Line Items]
Penalty rate	75.00%			75.00%
Potential penalty rate	150.00%			150.00%
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes - Foreign, Amount	$ 5.6
Income tax examination, interest expense	$ 1.1	2.2	2.8
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,013
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Years 2007-2012
Income Tax Examination [Line Items]
Unrecognized tax benefits	$ 29.4			$ 29.4		$ 44.5
Potential tax assessment, accrued reserve related to fair value of liabilities acquired						$ 43.3
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Unrecognized tax benefits	$ 21			21
Foreign Tax Authority | Canada Revenue Agency | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,009
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,013
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,012
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,017
Domestic Tax Authority | Internal Revenue Service (IRS)
Income Tax Examination [Line Items]
Tax Cuts and Jobs Act, Incomplete Accounting, Provisional Income Tax Expense (Benefit)		(25.7)
Tax Cuts and Jobs Act, Change in Tax Rate, Deferred Tax Liability, Income Tax Benefits				50.2
Transition Toll Tax - Tax rate on cash	15.50%
Transition Toll Tax - Tax rate on all other earnings	8.00%
Transition Toll Tax		38
Transition Toll Tax Payable Current		$ 3
Transition Toll Tax - years of which the transition toll tax is to be paid.		8 years
Tax Cuts and Jobs Act, Transition Toll Tax for Accumulated Foreign Earnings, Income Tax Expense, net of foreign tax credits				$ 24.3
Transition Toll Tax - net		$ 24
Tax Cuts and Jobs Act, Incomplete Accounting, Change in Tax Rate, Deferred Tax Liability, Provisional Income Tax Benefit		49.7
Foreign tax credit carryforwards		14
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year	2,015
U.S. state and foreign jurisdictions
Income Tax Examination [Line Items]
Net tax (benefit) expense from release and generation of valuation allowances	$ 6.9	$ (0.7)
PA Acquisition
Income Tax Examination [Line Items]
Revaluation gain/loss on previously held joint-venture equity interest			$ 28.9
U.S. | Pension
Income Tax Examination [Line Items]
Defined Benefit Plan Contributions By Employer, Additional Tax Deductible Contribution	$ 4.1

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Weighted Average Number of Shares Outstanding Basic and Diluted [Line Items]
Common stock, shares, outstanding	102,748,700	106,684,084	107,906,644
Repurchased and retired common stock	5,993,959	3,267,881
Treasury Stock, Shares, Acquired	600,000	700,000	700,000
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic	104,800,000	108,100,000	107,000,000
Adjusted weighted average shares and assumed conversions - diluted	107,000,000	110,900,000	109,200,000
Potentially dilutive shares excluded from computation of dilutive earnings per share	4,000,000	3,100,000	3,600,000
Stock options
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental common shares attributable to share-based payment arrangements	1,000,000	1,300,000	800,000
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental common shares attributable to share-based payment arrangements	1,200,000	1,500,000	1,400,000

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details) - Foreign exchange contracts - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Derivatives not designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge Derivatives	$ 113.3	$ 95
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge Derivatives	$ 98.7	$ 93.5

Derivative Financial Instrume_4

Derivative Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 16.6	$ 25.1
Derivative Liabilities	14.5	25.4
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	3.3	0.5
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0.1	0.5
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.6	0.4
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	1.7	0.7
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	12.7	24.2
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 12.7	$ 24.2

Derivative Financial Instrume_5

Derivative Financial Instruments (Effect of Derivative Instruments) (Details) - Foreign exchange contracts - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Derivatives not designated as hedging instruments | Other expense, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	$ 0.7	$ (1.5)	$ (2)
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in OCI (Effective Portion)	9.1	(4.9)	(0.1)
Cash Flow Hedging | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from OCI (Effective Portion)	$ (6.4)	$ 1.6	$ 2.5

Schedule of Fair Value Assets a

Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated fair value of total debt	$ 848.6	$ 951.5
Forward currency contracts, assets	16.6	25.1
Forward currency contracts, liabilities	$ 14.5	$ 25.4

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Total debt	$ 888	$ 939.5

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Rollforward) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	$ (461.1)	$ (419.4)
Other comprehensive income (loss) before reclassifications, net of tax	(0.7)	(46.5)
Amounts reclassified from accumulated other comprehensive income, net of tax	0.1	4.8
Ending Balance	(461.7)	(461.1)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	0.2	2.5
Other comprehensive income (loss) before reclassifications, net of tax	6.5	(3.6)
Amounts reclassified from accumulated other comprehensive income, net of tax	(4.6)	1.3
Ending Balance	2.1	0.2
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(305.4)	(285.9)
Other comprehensive income (loss) before reclassifications, net of tax	6.2	(19.5)
Amounts reclassified from accumulated other comprehensive income, net of tax	0	0
Ending Balance	(299.2)	(305.4)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(155.9)	(136)
Other comprehensive income (loss) before reclassifications, net of tax	(13.4)	(23.4)
Amounts reclassified from accumulated other comprehensive income, net of tax	4.7	3.5
Ending Balance	$ (164.6)	$ (155.9)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Reclassification out of AOCI) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) [Abstract]
Cost of products sold	$ (1,313.4)	$ (1,291.5)	$ (1,042.2)
Income tax (benefit) expense	(51.2)	(26.4)	(29.6)
Reclassification out of Accumulated Other Comprehensive Income
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) [Abstract]
Net of tax	(0.1)	(4.8)	(4.5)
Derivative Financial Instruments | Foreign exchange contracts | Reclassification out of Accumulated Other Comprehensive Income
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) [Abstract]
Cost of products sold	6.4	(1.6)	(2.4)
Income tax (benefit) expense	(1.8)	0.3	0.7
Net of tax	4.6	(1.3)	(1.7)
Unrecognized Pension and Other Post-retirement Benefit Costs | Reclassification out of Accumulated Other Comprehensive Income
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) [Abstract]
Amortization of actuarial loss included in net income	(5.1)	(4.6)	(3.1)	[1]
Amortization of prior service cost included in net income	(0.3)	(0.4)	(0.4)	[1]
Total before tax	(5.4)	(5)	(3.5)
Income tax (benefit) expense	0.7	1.5	0.7
Net of tax	$ (4.7)	$ (3.5)	$ (2.8)
[1]	These accumulated other comprehensive income components are included in the computation of net periodic benefit cost (income) for pension and post-retirement plans (See "Note 6. Pension and Other Retiree Benefits" for additional details)

Information on Business Segme_3

Information on Business Segments (Net Sales by Segment) (Details) - USD ($) $ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2018

[1]

Sep. 30, 2018

[1]

Jun. 30, 2018

[1]

Mar. 31, 2018

[1]

Dec. 31, 2017

[1]

Sep. 30, 2017

[1]

Jun. 30, 2017

[1]

Mar. 31, 2017

[1]

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Segment Reporting Information [Line Items]

Net sales

$ 529.3

$ 507.3

$ 498.8

$ 405.8

$ 566.8

$ 532.2

$ 490

$ 359.8

$ 1,941.2

$ 1,948.8

$ 1,557.1

ACCO Brands North America

Segment Reporting Information [Line Items]

Net sales

940.7

999

1,016.1

ACCO Brands EMEA

Segment Reporting Information [Line Items]

Net sales

605.2

542.8

171.8

ACCO Brands International

Segment Reporting Information [Line Items]

Net sales

$ 395.3

$ 407

$ 369.2

[1]

Historically, our business has experienced higher sales and earnings in the third and fourth quarters of the calendar year and we expect these trends to continue. Two principal factors contribute to this seasonality: (1) we are a major supplier of products related to the back-to-school season, which occurs principally from June through September for our businesses in North America and from November through February for our Australian and Brazilian businesses; and (2) several product categories we sell lend themselves to calendar year-end purchase timing, including planners, paper storage and organization products (including bindery) and Kensington® computer accessories, which have higher sales in the fourth quarter driven by traditionally strong fourth-quarter sales of personal computers and tablets.

Information on Business Segme_4

Information on Business Segments (Operating Income by Segment) (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Segment Reporting Information [Line Items]
Operating income		$ 66	$ 57.5	$ 51.8	$ 11.7	$ 77.3	$ 56.7	$ 43.3	$ 7.2	$ 187	[1]	$ 184.5	[1]	$ 159.1	[1]
Interest expense										41.2		41.1		49.3
Interest income										(4.4)		(5.8)		(6.4)
Non-operating pension income										(9.3)		(8.5)		(8.2)
Equity in earnings of joint venture										0		0		(2.1)
Other expense (income), net										1.6		(0.4)		1.4
Income before income tax										157.9		158.1		125.1
Operating Segments
Segment Reporting Information [Line Items]
Operating income	[1]									225.2		235.3		207.2
Corporate
Segment Reporting Information [Line Items]
Operating income										(38.2)		(50.8)		(48.1)	[2]
Transaction costs										0.5		5		10.5
ACCO Brands North America | Operating Segments
Segment Reporting Information [Line Items]
Operating income										116.6		152.4		149.8
ACCO Brands EMEA | Operating Segments
Segment Reporting Information [Line Items]
Operating income										59.4		32		8
ACCO Brands International | Operating Segments
Segment Reporting Information [Line Items]
Operating income										$ 49.2		$ 50.9		$ 49.4
[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.
[2]	Corporate operating loss in 2018, 2017 and 2016 includes transaction costs of $0.5 million, $5.0 million and $10.5 million respectively, primarily for legal and due diligence expenditures associated with the GOBA, Esselte and Pelikan Artline acquisitions.

Information on Business Segme_5

Information on Business Segments (Assets by Segment) (Details) - USD ($) $ in Millions		Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Assets		$ 2,786.4	$ 2,799.1
Operating Segments
Segment Reporting Information [Line Items]
Assets		1,074.1	1,039.7
Unallocated Assets
Segment Reporting Information [Line Items]
Assets		1,711	1,758.6
Corporate
Segment Reporting Information [Line Items]
Assets	[1]	1.3	0.8
ACCO Brands North America | Operating Segments
Segment Reporting Information [Line Items]
Assets	[1]	456.1	413.9
ACCO Brands EMEA | Operating Segments
Segment Reporting Information [Line Items]
Assets	[1]	276.7	287.6
ACCO Brands International | Operating Segments
Segment Reporting Information [Line Items]
Assets	[1]	$ 341.3	$ 338.2
[1]	Represents total assets, excluding goodwill and identifiable intangibles resulting from business acquisitions, intercompany balances, cash, deferred taxes, derivatives, prepaid pension assets and prepaid debt issuance costs.

Information on Business Segme_6

Information on Business Segments (Identifiable Intangibles and Goodwill by Segment) (Details) - USD ($) $ in Millions		Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill		$ 2,786.4	$ 2,799.1
Operating Segments
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill		2,570	2,550
Unallocated Assets
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill		215.1	248.3
Corporate
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill	[1]	1.3	0.8
ACCO Brands North America | Operating Segments
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill	[1]	1,231	1,204.3
ACCO Brands EMEA | Operating Segments
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill	[1]	709.2	711.7
ACCO Brands International | Operating Segments
Segment Reporting Information [Line Items]
Assets Including Allocation of Identifiable Intangible Assets and Goodwill	[1]	$ 629.8	$ 634
[1]	Represents total assets, excluding intercompany balances, cash, deferred taxes, derivatives, prepaid pension assets and prepaid debt issuance costs.

Information on Business Segme_7

Information on Business Segments (Capital Spend by Segment) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total capital spend	$ 34.1	$ 31	$ 18.5
ACCO Brands North America
Segment Reporting Information [Line Items]
Total capital spend	24.3	16.3	10.3
ACCO Brands EMEA
Segment Reporting Information [Line Items]
Total capital spend	6.1	5.1	2.9
ACCO Brands International
Segment Reporting Information [Line Items]
Total capital spend	$ 3.7	$ 9.6	$ 5.3

Information on Business Segme_8

Information on Business Segments (Depreciation Expense by Segment) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total depreciation	$ 34	$ 35.6	$ 30.4
ACCO Brands North America
Segment Reporting Information [Line Items]
Total depreciation	15.9	17.7	19.7
ACCO Brands EMEA
Segment Reporting Information [Line Items]
Total depreciation	12.6	11.9	5
ACCO Brands International
Segment Reporting Information [Line Items]
Total depreciation	$ 5.5	$ 6	$ 5.7

Information on Business Segme_9

Information on Business Segments (Property, Plant and Equipment by Geographic Region) (Details) - USD ($) $ in Millions		Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Property, plant and equipment, net	[1]	$ 263.7	$ 278.5
ACCO Brands North America
Segment Reporting Information [Line Items]
Property, plant and equipment, net		113.6	104.8
ACCO Brands North America | United States
Segment Reporting Information [Line Items]
Property, plant and equipment, net		111.7	102.4
ACCO Brands North America | Canada
Segment Reporting Information [Line Items]
Property, plant and equipment, net		1.9	2.4
ACCO Brands EMEA | EMEA
Segment Reporting Information [Line Items]
Property, plant and equipment, net		100	115.4
ACCO Brands International
Segment Reporting Information [Line Items]
Property, plant and equipment, net		50.1	58.3
ACCO Brands International | Australia/N.Z.
Segment Reporting Information [Line Items]
Property, plant and equipment, net		13.1	16
ACCO Brands International | Latin America
Segment Reporting Information [Line Items]
Property, plant and equipment, net		35.1	40.3
ACCO Brands International | Asia-Pacific
Segment Reporting Information [Line Items]
Property, plant and equipment, net		$ 1.9	$ 2
[1]	Net property, plant and equipment as of December 31, 2018 and 2017 contained $51.9 million and $42.1 million, respectively of computer software assets, respectively, which are classified within machinery and equipment and construction in progress. Amortization expense for software was $8.2 million, $7.1 million and $7.0 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Information on Business Segm_10

Information on Business Segments (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)customer	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of Operating Segments	3
Concentration risk, number of customers | customer	5
Sales Revenue, Net | Top five customers
Segment Reporting Information [Line Items]
Concentration risk, sales	$ 577.3	$ 615.1	$ 663.5
Sales Revenue, Net | Staples
Segment Reporting Information [Line Items]
Concentration risk, sales			$ 210.5
Concentration risk, percentage			14.00%
Sales Revenue, Net | Wal-Mart
Segment Reporting Information [Line Items]
Concentration risk, sales			$ 161.7
Concentration risk, percentage			10.00%
Accounts Receivable | Top five customers
Segment Reporting Information [Line Items]
Concentration risk, trade account receivable	$ 125	$ 148.4

Joint Venture Investment (Detai

Joint Venture Investment (Details) - PA Acquisition - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	May 01, 2016
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage		50.00%
Net sales	$ 34.9
Gross profit	14.1
Net income	$ 4.1

Commitments and Contingencies_2

Commitments and Contingencies (Future Minimum Lease Payments) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,019	$ 29.7
2,020	24.6
2,021	20.6
2,022	16.5
2,023	10.9
Thereafter	19.6
Total minimum rental payments	121.9
Less minimum rentals to be received under non-cancelable subleases	3.9
Future minimum payments for operating leases, net of sublease rental income	118
Total rental expense	$ 33	$ 30.9	$ 24.2

Commitments and Contingencies_3

Commitments and Contingencies (Purchase Commitments) (Details) $ in Millions	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,019	$ 89.1
2,020	1.3
2,021	0.6
2,022	0.2
2,023	0
Thereafter	0
Total unconditional purchase commitments	$ 91.2

Quarterly Financial Informati_3

Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended																12 Months Ended
	Dec. 31, 2018		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 31, 2017		Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 529.3	[1]	$ 507.3	[1]	$ 498.8	[1]	$ 405.8	[1]	$ 566.8	[1]	$ 532.2	[1]	$ 490	[1]	$ 359.8	[1]	$ 1,941.2		$ 1,948.8		$ 1,557.1
Gross profit	177.1		160.8		162.4		127.5		199.4		178.2		168.8		110.9		627.8		657.3		514.9
Operating income	66		57.5		51.8		11.7		77.3		56.7		43.3		7.2		187	[2]	184.5	[2]	159.1	[2]
Net income	$ 35		$ 35.6		$ 25.7		$ 10.4		$ 74		$ 30.6		$ 23.5		$ 3.6		$ 106.7		$ 131.7		$ 95.5
Basic income per share:
Basic income per share	$ 0.34	[3]	$ 0.34	[3]	$ 0.24	[3]	$ 0.10	[3]	$ 0.69	[3]	$ 0.28	[3]	$ 0.21	[3]	$ 0.03	[3]	$ 1.02		$ 1.22		$ 0.89
Diluted income per share:
Diluted income per share	$ 0.34	[3]	$ 0.34	[3]	$ 0.24	[3]	$ 0.09	[3]	$ 0.68	[3]	$ 0.28	[3]	$ 0.21	[3]	$ 0.03	[3]	$ 1		$ 1.19		$ 0.87
[1]	Historically, our business has experienced higher sales and earnings in the third and fourth quarters of the calendar year and we expect these trends to continue. Two principal factors contribute to this seasonality: (1) we are a major supplier of products related to the back-to-school season, which occurs principally from June through September for our businesses in North America and from November through February for our Australian and Brazilian businesses; and (2) several product categories we sell lend themselves to calendar year-end purchase timing, including planners, paper storage and organization products (including bindery) and Kensington® computer accessories, which have higher sales in the fourth quarter driven by traditionally strong fourth-quarter sales of personal computers and tablets.
[2]	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.
[3]	The sum of the quarterly earnings per share amounts may not equal the total for the year due to the effects of rounding, dilution as a result of issuing shares of common stock and repurchasing of shares of common stock during the year.

Subsequent Event (Details)

Subsequent Event (Details) - $ / shares	Feb. 13, 2019	Dec. 31, 2018
Subsequent Event [Line Items]
Common Stock, Dividends, Per Share, Declared		$ 0.24
Subsequent Event | Common Stock
Subsequent Event [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 0.06
Dividends Payable, Date to be Paid	Mar. 26, 2019
Dividends Payable, Date of Record	Mar. 15, 2019

Valuation and Qualifying Acco_2

Valuation and Qualifying Accounts and Reserves (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017	Dec. 31, 2016
Allowance for Doubtful Accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 5.4		$ 4.5	$ 4.8
Additions charged (credited) to expense	0.3		0	0.2
Deductions	(1.1)		(1.1)	(0.8)
Acquisitions	2.2		1.7	0.1
Foreign exchange changes	(0.3)		0.3	0.2
Balance at end of year	6.5		5.4	4.5
Allowance for Sales Discounts, Other Credits and Sales Returns
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	9.7		9.4	11.7
Additions charged (credited) to expense	12.7		23.7	22.5
Deductions	(11.1)		(24.5)	(24.9)
Reclass to Other current liabilities(1)	(3.4)	[1]	0	0
Acquisitions	0.3		0.8	0
Foreign exchange changes	(0.4)		0.3	0.1
Balance at end of year	7.8		9.7	9.4
Allowance for Cash Discounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	3		1.8	2.2
Additions charged (credited) to expense	19.6		22.9	13.6
Deductions	(21.3)		(22.6)	(14.1)
Acquisitions	0.5		0.8	0.2
Foreign exchange changes	(0.1)		0.1	(0.1)
Balance at end of year	1.7		3	1.8
Warranty Reserves
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	4.1		1.9	1.7
Additions charged (credited) to expense	4.1		2.8	2.2
Deductions	(3.1)		(2.7)	(2.2)
Acquisitions	0		1.8	0.3
Foreign exchange changes	(0.2)		0.3	(0.1)
Balance at end of year	4.9		4.1	1.9
Income Tax Valuation Allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	45		11.7	22.1
Charge for effect of U.S. Tax Act	0		15.1	0
Additions charged (credited) to expense	6.9		(0.7)	(0.7)
Deductions	0		1.2	(9.3)
Acquisitions	0		16.1	0
Foreign exchange changes	(1.1)		1.6	(0.4)
Balance at end of year	$ 50.8		$ 45	$ 11.7
[1]	On January 1, 2018, the Company adopted accounting standard ASU 2014-09, Revenue from Contracts with Customers and all related amendments (Topic 606), applying the modified retrospective transition method to all customer contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after December 31, 2017 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. As a result, the allowance for returns has been reclassified from "Accounts receivable, net" to "Other current liabilities." For more information, see "Note 2. Recent Accounting Pronouncements and Adopted Accounting Standards" to the consolidated financial statements contained in Part II, Item 8. of this report.

Uncategorized Items - abd-20181

Label	Element	Value
Accounting Standards Update 2016-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 200,000
Accounting Standards Update 2016-09 [Member] | Common Stock [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2016-09 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2016-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	800,000
Accounting Standards Update 2016-09 [Member] | Treasury Stock [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2016-09 [Member] | Additional Paid-in Capital [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(600,000)
Accounting Standards Update 2014-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,600,000
Accounting Standards Update 2014-09 [Member] | Common Stock [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2014-09 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,600,000
Accounting Standards Update 2014-09 [Member] | Treasury Stock [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2014-09 [Member] | Additional Paid-in Capital [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 0