Revlon Consumer Products (RCPC) 10-Q 8 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2019shares
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	REVLON CONSUMER PRODUCTS CORP
Entity Central Index Key	0000890547
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	5,260
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Revlon Consumer Products Corporation
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Emerging Growth Company	false
Entity Small Business	true

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 60.7	$ 87.3
Trade receivables, less allowance for doubtful accounts of $12.4 and $15.6 as of September 30, 2019 and December 31, 2018, respectively	454.9	431.3
Inventories	522	523.2
Prepaid expenses and other assets	155.9	152
Total current assets	1,193.5	1,193.8
Property, plant and equipment, net of accumulated depreciation of $474.9 and $425.2 as of September 30, 2019 and December 31, 2018, respectively	413.7	354.5
Deferred income taxes	159.3	131.8
Goodwill	673.4	673.9
Intangible assets, net of accumulated amortization of $217.7 and $187.3 as of September 30, 2019 and December 31, 2018, respectively	496.7	532
Other assets	122.9	130.8
Total assets	3,059.5	3,016.8
Current liabilities:
Short-term borrowings	5.1	9.3
Current portion of long-term debt	363.5	348.1
Accounts payable	322.3	332.1
Accrued expenses and other current liabilities	368.3	430.9
Total current liabilities	1,059.2	1,120.4
Long-term debt	2,906.6	2,727.7
Long-term pension and other post-retirement plan liabilities	162	169
Other long-term liabilities	159.2	56.5
Stockholders’ deficiency:
Common Stock	0.5	0.5
Additional paid-in capital	1,071.5	1,063.8
Treasury stock, at cost: 1,624,719 and 1,533,320 shares of Class A Common Stock as of September 30, 2019 and December 31, 2018, respectively	(33.5)	(31.9)
Accumulated deficit	(2,038.5)	(1,855)
Accumulated other comprehensive loss	(227.5)	(234.2)
Total stockholders’ deficiency	(1,227.5)	(1,056.8)
Total liabilities and stockholders’ deficiency	3,059.5	3,016.8
Revlon Consumer Products Corporation
Current assets:
Cash and cash equivalents	60.7	87.3
Trade receivables, less allowance for doubtful accounts of $12.4 and $15.6 as of September 30, 2019 and December 31, 2018, respectively	454.9	431.3
Inventories	522	523.2
Prepaid expenses and other assets	151.9	148
Receivable from Revlon, Inc.	158.3	151.7
Total current assets	1,347.8	1,341.5
Property, plant and equipment, net of accumulated depreciation of $474.9 and $425.2 as of September 30, 2019 and December 31, 2018, respectively	413.7	354.5
Deferred income taxes	141.2	114.8
Goodwill	673.4	673.9
Intangible assets, net of accumulated amortization of $217.7 and $187.3 as of September 30, 2019 and December 31, 2018, respectively	496.7	532
Other assets	122.9	130.8
Total assets	3,195.7	3,147.5
Current liabilities:
Short-term borrowings	5.1	9.3
Current portion of long-term debt	363.5	348.1
Accounts payable	322.3	332.1
Accrued expenses and other current liabilities	371.6	434.7
Total current liabilities	1,062.5	1,124.2
Long-term debt	2,906.6	2,727.7
Long-term pension and other post-retirement plan liabilities	162	169
Other long-term liabilities	162.6	59.7
Stockholders’ deficiency:
Products Corporation Preferred stock, par value $1.00 per share; 1,000 shares authorized; 546 shares issued and outstanding as of September 30, 2019 and December 31, 2018, respectively	54.6	54.6
Common Stock	0	0
Additional paid-in capital	996	988.4
Accumulated deficit	(1,921.1)	(1,741.9)
Accumulated other comprehensive loss	(227.5)	(234.2)
Total stockholders’ deficiency	(1,098)	(933.1)
Total liabilities and stockholders’ deficiency	$ 3,195.7	$ 3,147.5

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Allowance for doubtful accounts on trade receivables	$ 12.4	$ 15.6
Accumulated depreciation on property, plant and equipment	474.9	425.2
Accumulated amortization on intangible assets	$ 217.7	$ 187.3
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	900,000,000	900,000,000
Common stock, issued (in shares)	56,800,236	55,556,466
Treasury stock (in shares)	1,624,719	1,533,320
Revlon Consumer Products Corporation
Allowance for doubtful accounts on trade receivables	$ 12.4	$ 15.6
Accumulated depreciation on property, plant and equipment	474.9	425.2
Accumulated amortization on intangible assets	$ 217.7	$ 187.3
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	1,000	1,000
Preferred stock, issued (in shares)	546	546
Preferred stock, outstanding (in shares)	546	546
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	10,000	10,000
Common stock, issued (in shares)	5,260	5,260
Common stock, outstanding (in shares)	5,260	5,260

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Millions		3 Months Ended				9 Months Ended
		Sep. 30, 2019		Sep. 30, 2018		Sep. 30, 2019	Sep. 30, 2018
Net sales		$ 596.8		$ 655.4		$ 1,720.2	$ 1,822.9
Cost of sales		269		305		750.7	807.2
Gross profit		327.8		350.4		969.5	1,015.7
Selling, general and administrative expenses		308.1		340.8		973.2	1,087.1
Acquisition and integration costs		0.1		3.4		0.7	12
Restructuring charges and other, net		2.9		3.9		11.6	13.9
Loss on disposal of minority investment		0		0		0	20.1
Operating (loss) income		16.7		2.3		(16)	(117.4)
Other expenses:
Interest expense		50.2		46.4		145.7	129.1
Amortization of debt issuance costs		3.7		3.8		10.4	9.1
Foreign currency losses, net		7.6		1.1		9	10.7
Miscellaneous, net		1.7		0.4		7.6	0.6
Other expense (income), net		63.2		51.7		172.7	149.5
Loss from continuing operations before income taxes		(46.5)		(49.4)		(188.7)	(266.9)
(Benefit from) provision for income taxes		(2.1)		(38.7)		(3.2)	(43.1)
(Loss) income from continuing operations, net of taxes		(44.4)		(10.7)		(185.5)	(223.8)
(Loss) income from discontinued operations, net of taxes		(0.3)		(0.4)		2	(0.1)
Net (loss) income		(44.7)		(11.1)		(183.5)	(223.9)
Other comprehensive income (loss):
Foreign currency translation adjustments		(1.8)		(4.9)		(0.5)	(12.3)
Amortization of pension related costs, net of tax(a)(b)	[1],[2]	2.3		2.3		7.2	6.5
Reclassification into earnings of accumulated losses from the de-designated 2013 Interest Rate Swap, net of tax	[3]	0		0		0	0.7
Other comprehensive income (loss), net		0.5	[4]	(2.6)	[4]	6.7	(5.1)
Total comprehensive loss		$ (44.2)		$ (13.7)		$ (176.8)	$ (229)
Basic (loss) earnings per common share:
Continuing operations (usd per share)		$ (0.84)		$ (0.20)		$ (3.50)	$ (4.24)
Discontinued operations (usd per share)		0		(0.01)		0.04	0
Net loss (usd per share)		(0.84)		(0.21)		(3.46)	(4.24)
Diluted (loss) earnings per common share:
Continuing operations (usd per share)		(0.84)		(0.20)		(3.50)	(4.24)
Discontinued operations (usd per share)		0		(0.01)		0.04	0
Net loss (usd per share)		$ (0.84)		$ (0.21)		$ (3.46)	$ (4.24)
Weighted average number of common shares outstanding:
Basic (in shares)		53,129,004		52,834,879		53,057,154	52,777,883
Diluted (in shares)		53,129,004		52,834,879		53,057,154	52,777,883
Revlon Consumer Products Corporation
Net sales		$ 596.8		$ 655.4		$ 1,720.2	$ 1,822.9
Cost of sales		269		305		750.7	807.2
Gross profit		327.8		350.4		969.5	1,015.7
Selling, general and administrative expenses		306.3		339.1		968.1	1,082.1
Acquisition and integration costs		0.1		3.4		0.7	12
Restructuring charges and other, net		2.9		3.9		11.6	13.9
Loss on disposal of minority investment		0		0		0	20.1
Operating (loss) income		18.5		4		(10.9)	(112.4)
Other expenses:
Interest expense		50.2		46.4		145.7	129.1
Amortization of debt issuance costs		3.7		3.8		10.4	9.1
Foreign currency losses, net		7.6		1.1		9	10.7
Miscellaneous, net		1.7		0.4		7.6	0.6
Other expense (income), net		63.2		51.7		172.7	149.5
Loss from continuing operations before income taxes		(44.7)		(47.7)		(183.6)	(261.9)
(Benefit from) provision for income taxes		(1.8)		(38.2)		(2.4)	(42)
(Loss) income from continuing operations, net of taxes		(42.9)		(9.5)		(181.2)	(219.9)
(Loss) income from discontinued operations, net of taxes		(0.3)		(0.4)		2	(0.1)
Net (loss) income		(43.2)		(9.9)		(179.2)	(220)
Other comprehensive income (loss):
Foreign currency translation adjustments		(1.8)		(4.9)		(0.5)	(12.3)
Amortization of pension related costs, net of tax(a)(b)	[5],[6]	2.3		2.3		7.2	6.5
Reclassification into earnings of accumulated losses from the de-designated 2013 Interest Rate Swap, net of tax	[7]	0		0		0	0.7
Other comprehensive income (loss), net		0.5		(2.6)		6.7	(5.1)
Total comprehensive loss		$ (42.7)		$ (12.5)		$ (172.5)	$ (225.1)
[1]	Net of tax expense of $0.3 million and $0.3 million for the three months ended September 30, 2019 and 2018, respectively, and net of tax expense of $0.9 million and $0.8 million for the nine months ended September 30, 2019 and 2018, respectively.
[2]	This amount is included in the computation of net periodic benefit costs (income). See Note 11, "Pension and Post-Retirement Benefits," for additional information regarding net periodic benefit costs (income).
[3]	Net of tax benefit of nil for the three months ended September 30, 2018 and $0.5 million for the nine months ended September 30, 2018.
[4]	See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the three and nine months ended September 30, 2019 and 2018, respectively.
[5]	Net of tax expense of $0.3 million and $0.3 million for the three months ended September 30, 2019 and 2018, respectively, and net of tax expense of $0.9 million and $0.8 million for the nine months ended September 30, 2019 and 2018, respectively.
[6]	This amount is included in the computation of net periodic benefit costs (income). See Note 11, "Pension and Post-Retirement Benefits," for additional information regarding net periodic benefit costs (income).
[7]	Net of tax benefit of nil for the three months ended September 30, 2018 and $0.5 million for the nine months ended September 30, 2018.

UNAUDITED CONSOLIDATED STATEM_2

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Amortization of pension related costs, tax benefit (expense)	$ (0.3)	$ (0.3)	$ (0.9)	$ (0.8)
Revlon Consumer Products Corporation
Amortization of pension related costs, tax benefit (expense)	$ (0.3)	(0.3)	$ (0.9)	(0.8)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax		$ 0		$ (0.5)

UNAUDITED CONSOLIDATED STATEM_3

UNAUDITED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY - USD ($) $ in Millions		3 Months Ended												9 Months Ended
		Sep. 30, 2019		Jun. 30, 2019		Mar. 31, 2019		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Sep. 30, 2019	Sep. 30, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (1,187.2)		$ (1,132.2)		$ (1,056.8)		$ (980.7)		$ (855.7)		$ (770.4)		$ (1,056.8)	$ (770.4)
Treasury stock acquired, at cost	[1]	0		0		(1.6)		(0.1)		(0.6)		(2.9)
Stock-based compensation amortization		3.9		3.4		0.4		6.3		0.8		7.7
Net loss		(44.7)		(63.7)		(75.1)		(11.1)		(122.5)		(90.3)		(183.5)	(223.9)
Other comprehensive income (loss)		0.5	[2]	5.3	[2]	0.9	[2]	(2.6)	[2]	(2.7)	[2]	0.2	[2]	6.7	(5.1)
Ending balance		(1,227.5)		(1,187.2)		(1,132.2)		(988.2)		(980.7)		(855.7)		(1,227.5)	(988.2)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		0.5		0.5		0.5		0.5		0.5		0.5		0.5	0.5
Ending balance		0.5		0.5		0.5		0.5		0.5		0.5		0.5	0.5
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		1,067.6		1,064.2		1,063.8		1,048.5		1,047.7		1,040		1,063.8	1,040
Treasury stock acquired, at cost	[1]	0				0		0		0		0
Stock-based compensation amortization		3.9				0.4		6.3		0.8		7.7
Ending balance		1,071.5		1,067.6		1,064.2		1,054.8		1,048.5		1,047.7		1,071.5	1,054.8
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(33.5)		(33.5)		(31.9)		(25.2)		(24.6)		(21.7)		(31.9)	(21.7)
Treasury stock acquired, at cost	[1]	0				(1.6)		(0.1)		(0.6)		(2.9)
Ending balance		(33.5)		(33.5)		(33.5)		(25.3)		(25.2)		(24.6)		(33.5)	(25.3)
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(1,993.8)		(1,930.1)		(1,855)		(1,773.6)		(1,651.1)		(1,560.8)		(1,855)	(1,560.8)
Net loss		(44.7)		(63.7)		(75.1)		(11.1)		(122.5)		(90.3)
Ending balance		(2,038.5)		(1,993.8)		(1,930.1)		(1,784.7)		(1,773.6)		(1,651.1)		(2,038.5)	(1,784.7)
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(228)		(233.3)		(234.2)		(230.9)		(228.2)		(228.4)		(234.2)	(228.4)
Other comprehensive income (loss)	[2]	0.5		5.3		0.9		(2.6)		(2.7)		0.2
Ending balance		(227.5)		(228)		(233.3)		(233.5)		(230.9)		(228.2)		(227.5)	(233.5)
Revlon Consumer Products Corporation
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(1,059.1)		(1,005.3)		(933.1)		(859.5)		(736.5)		(655.4)		(933.1)	(655.4)
Stock-based compensation amortization		3.8		3.4		0.4		6.3		0.8		7.7
Net loss		(43.2)		(62.5)		(73.5)		(9.9)		(121.1)		(89)		(179.2)	(220)
Other comprehensive income (loss)		0.5		5.3		0.9		(2.6)		(2.7)		0.2		6.7	(5.1)
Ending balance		(1,098)		(1,059.1)		(1,005.3)		(865.7)		(859.5)		(736.5)		(1,098)	(865.7)
Revlon Consumer Products Corporation | Preferred Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		54.6		54.6		54.6		54.6		54.6		54.6		54.6	54.6
Ending balance		54.6		54.6		54.6		54.6		54.6		54.6		54.6	54.6
Revlon Consumer Products Corporation | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		992.2		988.8		988.4		979.7		978.9		971.2		988.4	971.2
Stock-based compensation amortization		3.8		3.4		0.4		6.3				7.7
Ending balance		996		992.2		988.8		986		979.7		978.9		996	986
Revlon Consumer Products Corporation | Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(1,877.9)		(1,815.4)		(1,741.9)		(1,662.9)		(1,541.8)		(1,452.8)		(1,741.9)	(1,452.8)
Net loss		(43.2)		(62.5)		(73.5)		(9.9)		(121.1)		(89)
Ending balance		(1,921.1)		(1,877.9)		(1,815.4)		(1,672.8)		(1,662.9)		(1,541.8)		(1,921.1)	(1,672.8)
Revlon Consumer Products Corporation | Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(228)		(233.3)		(234.2)		(230.9)		(228.2)		(228.4)		(234.2)	(228.4)
Other comprehensive income (loss)		0.5		5.3		0.9		(2.6)				0.2
Ending balance		$ (227.5)		$ (228)		$ (233.3)		$ (233.5)		$ (230.9)		$ (228.2)		$ (227.5)	$ (233.5)
[1]	Pursuant to the share withholding provisions of the Fourth Amended and Restated Revlon, Inc. Stock Plan (as amended, the "Stock Plan"), the Company withheld an aggregate of nil and 5,493 shares of Revlon Class A Common Stock during the three months ended September 30, 2019 and 2018, respectively, and 85,607 and 167,297 shares of Revlon Class A Common Stock during the nine months ended September 30, 2019 and 2018, respectively, to satisfy certain minimum statutory tax withholding requirements related to the vesting of restricted shares and restricted stock units for certain senior executives and employees. These withheld shares were recorded as treasury stock using the cost method, at a weighted-average price per share of nil and $15.60 during the three months ended September 30, 2019 and 2018, respectively, and $18.86 and $21.42 during the nine months ended September 30, 2019 and 2018, respectively, based on the closing price of Revlon Class A Common Stock as reported on the New York Stock Exchange (the "NYSE") consolidated tape on each respective vesting date, for a total of nil and $0.1 million during the three months ended September 30, 2019 and 2018, respectively, and $1.6 million and $3.6 million during the nine months ended September 30, 2019 and 2018, respectively.
[2]	See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the three and nine months ended September 30, 2019 and 2018, respectively.

UNAUDITED CONSOLIDATED STATEM_4

UNAUDITED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Tax withholdings related to net share settlements of restricted stock units and awards	$ 0	$ 0.1	$ 1.6	$ 3.6
Restricted Stock and Restricted Stock Units
Shares withheld for withholding taxes (in shares)	0	5,493	85,607	167,297
Restricted Stock and Restricted Stock Units | Treasury Stock | Class A Common Stock
Share repurchase price (in usd per share)	$ 0	$ 15.60	$ 18.86	$ 21.42

UNAUDITED CONSOLIDATED STATEM_5

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2019		Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		$ (183.5)		$ (223.9)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		124.6		119.4
Foreign currency losses from re-measurement		9		10.7
Amortization of debt discount		1.2		0.9
Stock-based compensation amortization		7.7		14.8
Benefit from deferred income taxes		(19)		(61.5)
Amortization of debt issuance costs		10.4		9.1
Non-cash loss on disposal of minority investment		0		18.6
Loss on sale of certain assets		0.2		0.6
Pension and other post-retirement cost		6.3		2
Change in assets and liabilities:
Increase in trade receivables		(30.5)		(7)
Increase in inventories		(4.9)		(100.3)
Increase in prepaid expenses and other current assets		(5.5)		(60.5)
Increase in accounts payable		9.1		39.3
Decrease in accrued expenses and other current liabilities		(81)		(1.6)
Pension and other post-retirement plan contributions		(7.8)		(6.1)
Purchases of permanent displays		(28.4)		(57)
Other, net		25.3		5.8
Net cash used in operating activities		(166.8)		(296.7)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(20)		(41.6)
Net cash used in investing activities		(20)		(41.6)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft		(22.4)		2.3
Net borrowings under the Amended 2016 Revolving Credit Facility		13.4		251.3
Net borrowings				89.4
Repayments under the 2016 Term Loan Facility		(13.5)		(13.5)
Payment of financing costs		(13.4)		(9.4)
Tax withholdings related to net share settlements of restricted stock units and awards		(1.6)		(3.6)
Other financing activities		(0.9)		0.1
Net cash provided by (used in) financing activities		161.6		316.6
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(1.4)		(3.2)
Net decrease in cash, cash equivalents and restricted cash		(26.6)		(24.9)
Cash, cash equivalents and restricted cash at beginning of period	[1]	87.5		87.4
Cash, cash equivalents and restricted cash at end of period	[1]	60.9		62.5
Cash paid during the period for:
Interest	[2]	157.9		131.4
Income taxes, net of refunds	[2]	6.9		11.7
Revlon Consumer Products Corporation
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		(179.2)		(220)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		124.6		119.4
Foreign currency losses from re-measurement		9		10.7
Amortization of debt discount		1.2		0.9
Stock-based compensation amortization		7.7		14.8
Benefit from deferred income taxes		(17.8)		(60.3)
Amortization of debt issuance costs		10.4		9.1
Non-cash loss on disposal of minority investment		0		18.6
Loss on sale of certain assets		0.2		0.6
Pension and other post-retirement cost		6.3		2
Change in assets and liabilities:
Increase in trade receivables		(30.5)		(7)
Increase in inventories		(4.9)		(100.3)
Increase in prepaid expenses and other current assets		(12.2)		(69)
Increase in accounts payable		9.1		39.3
Decrease in accrued expenses and other current liabilities		(79.8)		1.8
Pension and other post-retirement plan contributions		(7.8)		(6.1)
Purchases of permanent displays		(28.4)		(57)
Other, net		25.3		5.8
Net cash used in operating activities		(166.8)		(296.7)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(20)		(41.6)
Net cash used in investing activities		(20)		(41.6)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft		(22.4)		2.3
Net borrowings under the Amended 2016 Revolving Credit Facility		13.4		251.3
Repayments under the 2016 Term Loan Facility		(13.5)		(13.5)
Payment of financing costs		(13.4)		(9.4)
Tax withholdings related to net share settlements of restricted stock units and awards		(1.6)		(3.6)
Other financing activities		(0.9)		0.1
Net cash provided by (used in) financing activities		161.6		316.6
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(1.4)		(3.2)
Net decrease in cash, cash equivalents and restricted cash		(26.6)		(24.9)
Cash, cash equivalents and restricted cash at beginning of period		87.5	[3]	87.4
Cash, cash equivalents and restricted cash at end of period	[3]	60.9		62.5
Cash paid during the period for:
Interest		157.9	[4]	131.4
Income taxes, net of refunds		6.9	[4]	11.7
2019 Term Loan Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings		200		0
2019 Term Loan Facility | Revlon Consumer Products Corporation
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility		200		89.4
Net borrowings		200		0
2018 Foreign Asset-Based Term Loan Credit Agreement due 2021
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings		0
2018 Foreign Asset-Based Term Loan Credit Agreement due 2021 | Revlon Consumer Products Corporation
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings		$ 0		$ 89.4
[1]	These amounts include restricted cash of $0.2 million and $0.7 million as of September 30, 2019 and 2018, respectively, and $0.2 million and $0.3 million as of December 31, 2018 and 2017, respectively, which represent cash on deposit in lieu of a mandatory prepayment under the 2018 Foreign Asset-Based Term Facility, and cash on deposit to support outstanding undrawn letters of credit, which were included within other assets in the Company's consolidated balance sheets.
[2]	(b) See Note 5, "Leases," for supplemental disclosure of non-cash financing and investing activities in relation to the lease liabilities arising from obtaining right-of-use assets following the implementation of ASC Topic 842, Leases.
[3]	Net of tax expense of $0.3 million and $0.3 million for the three months ended September 30, 2019 and 2018, respectively, and net of tax expense of $0.9 million and $0.8 million for the nine months ended September 30, 2019 and 2018, respectively.
[4]	See Note 5, "Leases," for supplemental disclosure of non-cash financing and investing activities in relation to the lease liabilities arising from obtaining right-of-use assets following the implementation of ASC Topic 842, Leases.

UNAUDITED CONSOLIDATED STATEM_6

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Restricted cash	$ 0.2	$ 0.2	$ 0.7	$ 0.3
Revlon Consumer Products Corporation
Restricted cash	$ 0.2	$ 0.2	$ 0.7	$ 0.3

DESCRIPTION OF BUSINESS AND SUM

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revlon, Inc. ("Revlon" and together with its subsidiaries, the "Company") conducts its business exclusively through its direct wholly-owned operating subsidiary, Revlon Consumer Products Corporation ("Products Corporation") and its subsidiaries. Revlon is an indirect majority-owned subsidiary of MacAndrews & Forbes Incorporated (together with certain of its affiliates other than the Company, "MacAndrews & Forbes"), a corporation beneficially owned by Ronald O. Perelman. Mr. Perelman is Chairman of Revlon's and Products Corporation's Board of Directors. The Company is a leading global beauty company with an iconic portfolio of brands that develops, manufactures, markets, distributes and sells an extensive array of color cosmetics; hair color, hair care and hair treatments; fragrances; skin care; beauty tools; men’s grooming products; anti-perspirant deodorants; and other beauty care products across a variety of distribution channels. The Company operates in four reporting segments: Revlon; Elizabeth Arden; Portfolio; and Fragrances. The accompanying Consolidated Financial Statements are unaudited. In management's opinion, all adjustments necessary for a fair presentation of the Company's financial information have been made. The Unaudited Consolidated Financial Statements include the Company's accounts after the elimination of all material intercompany balances and transactions. The preparation of the Company's Unaudited Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Unaudited Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Unaudited Consolidated Financial Statements include, but are not limited to: allowances for doubtful accounts; inventory valuation reserves; expected sales returns and allowances; trade support costs; certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets; income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities; restructuring costs; and certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations. The Unaudited Consolidated Financial Statements should be read in conjunction with the audited consolidated financial statements and related notes contained in, respectively, Revlon's Annual Report on Form 10-K for the fiscal year ended December 31, 2018 and Products Corporation’s Annual Report on Form 10-K for the fiscal year ended December 31, 2018 (collectively, the “Company’s 2018 Form 10-K"). The Company's results of operations and financial position for interim periods are not necessarily indicative of those to be expected for the full year. Recently Evaluated and/or Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02" or "ASC 842"), which requires lessees to recognize a right-of-use asset and a related lease liability on the balance sheet for all leases, with the exception of short-term leases. The lease liability will be equal to the present value of lease payments and the right-of-use asset will be based on the lease liability, subject to certain adjustments, such as initial direct costs. Leases will continue to be classified as either operating or finance leases in the income statement. This guidance is effective for annual periods beginning after December 15, 2018, with early adoption permitted. The Company adopted ASU No. 2016-02 beginning as of January 1, 2019, using a modified retrospective approach and applying the standard’s transition provisions at the effective date of January 1, 2019. In addition, the Company elected to apply the package of practical expedients identified under ASC 842. See Note 5 , "Leases," for additional disclosures provided as a result of this ASU. In February 2018, the FASB issued ASU No. 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220) - Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income," which gives entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the Tax Cuts and Jobs Act of 2017 (the "Tax Act") to retained earnings. The guidance was effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Entities are required to make additional disclosures, regardless of whether they elect to reclassify stranded amounts of tax effects. The Company has elected not to adopt this amendment and will include required financial statement disclosures, as applicable. No impact is expected to the Company’s results of operations and/or financial condition. Recently Issued Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-15, "Internal Use Software (Subtopic 350-40) - Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract," which requires a customer in a cloud computing hosting arrangement that is a service contract to follow the existing guidance in ASC 350-40 on internal-use software to determine which implementation costs are to be deferred and recognized as an asset and which costs are to be expensed as incurred. The new guidance: (i) specifies the financial statement presentation of capitalized implementation costs and the related amortization; (ii) will require entities to disclose the nature of hosting arrangements that are service contracts and the amount of implementation costs capitalized, amortized and impaired in each reporting period; and (iii) provides disclosures about significant judgments made when applying the guidance. Implementation costs that are recognized as an asset under the new guidance would be expensed over the term of the hosting arrangement. The term of the hosting arrangement would be the non-cancellable period of the arrangement and certain periods covered by options to renew the arrangement. The Company currently presents the capitalized cost of acquired software as a component of property, plant and equipment in its consolidated financial statements. This guidance is effective for annual periods beginning after December 15, 2019, with early adoption permitted, and may be applied either retrospectively or prospectively to all implementation costs incurred after adoption. The Company will adopt ASU No. 2018-15 prospectively, beginning as of January 1, 2020, and expects that this new guidance will not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In August 2018, the FASB issued ASU No. 2018-14, "Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715): Disclosure Framework-Changes to the Disclosure Requirements for Defined Benefit Plans.” This new guidance removes certain disclosures that are not considered cost beneficial, clarifies certain required disclosures and requires certain additional disclosures. This guidance is effective for annual periods beginning after December 15, 2020, with early adoption permitted. The Company will adopt this guidance (on a retrospective basis for certain new additional disclosures), beginning as of January 1, 2021. While the Company is currently assessing the impact of this new pronouncement, the new guidance, which only affects disclosure items, is not expected to have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, " which was subsequently amended in November 2018 through ASU No. 2018-19, " Codification Improvements to Topic 326, Financial Instruments - Credit Losses." ASU No. 2016-13 will require entities to estimate lifetime expected credit losses for trade and other receivables, net investments in leases, financing receivables, debt securities and other instruments, which will result in earlier recognition of credit losses. Further, the new credit loss model will affect how entities in all industries estimate their allowance for losses for receivables that are current with respect to their payment terms. ASU No. 2018-19 further clarifies that receivables arising from operating leases are not within the scope of Subtopic 326. Instead, impairment from receivables of operating leases should be accounted for in accordance with Topic 842, Leases . In October 2019, after considering comments received, the FASB affirmed a proposal to defer the effective date of ASU No. 2016-13 for certain companies. Consequently, the FASB is expected to issue a final ASU in November 2019, which will result in the new guidance on credit losses for smaller reporting companies ("SRC") to be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. This guidance will be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (i.e., a modified-retrospective approach). Under the above-mentioned deferral, the Company expects to adopt ASU No. 2016-03, and the related ASU No. 2018-19 amendments, beginning as of January 1, 2023 and is in the process of assessing the impact, if any, that this new guidance is expected to have on the Company’s results of operations, financial condition and/or financial statement disclosures.

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	9 Months Ended
	Sep. 30, 2019
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES 2018 Optimization Restructuring Program In November 2018, the Company announced that it was implementing the 2018 Optimization Restructuring Program (the "2018 Optimization Program") designed to streamline the Company’s operations, reporting structures and business processes, with the objective of maximizing productivity and improving profitability, cash flows and liquidity. In connection with implementing the 2018 Optimization Program, the Company expects to recognize approximately $30 million to $40 million of total pre-tax restructuring and related charges, consisting of employee-related costs, such as severance, pension and other termination costs, as well as other related charges. The Company also expects to incur approximately $10 million of additional capital expenditures. The Company expects the 2018 Optimization Program to be substantially completed by December 31, 2019. A summary of the 2018 Optimization Restructuring Charges incurred through September 30, 2019 is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits Other Costs Total Restructuring Charges Inventory Adjustments (a) Other Related Charges (b) Total Restructuring and Related Charges Charges incurred through December 31, 2018 $ 4.5 $ — $ 4.5 $ — $ 1.2 $ 5.7 Charges incurred during the nine months ended September 30, 2019 12.0 0.5 12.5 4.2 11.4 28.1 Cumulative charges incurred through September 30, 2019 $ 16.5 $ 0.5 $ 17.0 $ 4.2 $ 12.6 $ 33.8 (a) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss. (b) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss. A summary of the 2018 Optimization Restructuring Charges incurred through September 30, 2019 by reportable segment is presented in the following table: Charges incurred during the nine months ended September 30, 2019 Cumulative charges incurred through September 30, 2019 Revlon $ 5.7 $ 7.6 Elizabeth Arden 2.5 3.4 Portfolio 2.3 3.3 Fragrances 2.0 2.7 Total $ 12.5 $ 17.0 The Company expects that approximately 85% of these restructuring and related charges will be paid in cash, of which approximately $15.8 million were paid through September 30, 2019 . Substantially all of the remaining balance is expected to be paid by the end of 2019, with any residual amount to be paid in 2020. EA Integration Restructuring Program In December 2016, in connection with integrating the Elizabeth Arden and Revlon organizations, the Company began the process of implementing certain integration activities, including consolidating offices, eliminating certain duplicative activities and streamlining back-office support (the "EA Integration Restructuring Program"). The EA Integration Restructuring Program was designed to reduce the Company’s cost of goods sold and SG&A expenses. The EA Integration Restructuring Program was substantially completed by December 31, 2018 and the Company expects to incur limited further charges under this program, primarily related to its exit from certain leased spaces. In connection with implementing the EA Integration Restructuring Program, the Company recognized $82.6 million of total pre-tax restructuring charges (the "EA Integration Restructuring Charges"), consisting of: (i) $72.6 million of employee-related costs, including severance, retention and other contractual termination benefits; (ii) $5.1 million of lease termination costs; and (iii) $4.9 million of other related charges. The Company expects that cash payments will total $80 million to $85 million in connection with the EA Integration Restructuring Charges, of which $72.0 million were paid through September 30, 2019 . The remaining balance is expected to be substantially paid by the end of 2020. A summary of the EA Integration Restructuring Charges incurred through September 30, 2019 is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits (a) Lease Termination and Other Costs (b) Total Restructuring Charges Inventory Adjustments (c) Other Related Charges (d) Total Restructuring and Related Charges Charges incurred through December 31, 2018 $ 72.2 $ 5.1 $ 77.3 $ 1.9 $ 3.0 $ 82.2 Charges incurred during the nine months ended September 30, 2019 0.4 — 0.4 — — 0.4 Cumulative charges incurred through September 30, 2019 $ 72.6 $ 5.1 $ 77.7 $ 1.9 $ 3.0 $ 82.6 (a) Includes reversal of previously accrued restructuring charges during the three months ended September 30, 2019 . (b) Lease termination liabilities related to certain exited office space were adjusted following the implementation of ASC 842. See Note 5 , "Leases," for additional information. (c) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss. (d) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss. A summary of the EA Integration Restructuring Charges incurred through September 30, 2019 by reportable segment is presented in the following table: Charges incurred during the nine months ended September 30, 2019 Cumulative charges incurred through September 30, 2019 Revlon $ — $ 32.9 Elizabeth Arden 0.4 13.7 Portfolio — 13.1 Fragrances — 18.0 Total $ 0.4 $ 77.7 Restructuring Reserve The liability balance and related activity for each of the Company's restructuring programs are presented in the following table: Utilized, Net Liability Balance at January 1, 2019 Expense, Net Foreign Currency Translation Cash Non-cash Liability Balance at September 30, 2019 2018 Optimization Program: (a) Employee severance and other personnel benefits $ 3.7 $ 12.0 $ — $ (6.8 ) $ — $ 8.9 Other 1.2 16.1 — (8.2 ) — 9.1 Total 2018 Optimization Program 4.9 28.1 — (15.0 ) — 18.0 EA Integration Restructuring Program: Employee severance and other personnel benefits 13.8 0.4 (0.4 ) (7.7 ) — 6.1 Other (b) 4.2 — — (0.4 ) (3.5 ) 0.3 Total EA Integration Restructuring Program 18.0 0.4 (0.4 ) (8.1 ) (3.5 ) 6.4 Other individually immaterial actions: (c) Employee severance and other personnel benefits 4.6 (1.4 ) — (1.8 ) (1.1 ) 0.3 Other 0.8 0.3 — (0.4 ) 0.7 Total other individually immaterial actions 5.4 (1.1 ) — (2.2 ) (1.1 ) 1.0 Total restructuring reserve $ 28.3 $ 27.4 $ (0.4 ) $ (25.3 ) $ (4.6 ) $ 25.4 (a) $15.6 million relates to other restructuring-related charges that were reflected within SG&A and cost of sales in the Company’s September 30, 2019 Consolidated Statement of Operations and Comprehensive Loss. (b) Non-cash utilization relates to approximately $3.5 million of lease termination liabilities related to certain exited office space that were adjusted following the implementation of ASC 842. See Note 5 , "Leases," for additional information. (c) Consists primarily of the Company's other individually and collectively immaterial restructuring initiatives, including those in Denmark, Norway and Sweden. As of September 30, 2019 and 2018 , all of the restructuring reserve balances were included within accrued expenses and other current liabilities in the Company's Consolidated Balance Sheets.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS In December 2013, the Company announced restructuring actions that primarily included exiting its direct manufacturing, warehousing and sales business operations in mainland China within the Revlon segment (the "December 2013 Program"). The December 2013 Program resulted in the elimination of approximately 1,100 positions in 2014, primarily in China. With the implementation of the December 2013 Program, the results of the China discontinued operations, which relate entirely to the Revlon segment, are included within income from discontinued operations, net of taxes. The summary comparative financial results of discontinued operations were as follows for the periods presented: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net sales $ — $ — $ — $ — (Loss) income from discontinued operations, before taxes (0.3 ) (0.4 ) 2.0 (0.1 ) Provision for income taxes — — — — (Loss) income from discontinued operations, net of taxes (0.3 ) (0.4 ) 2.0 (0.1 ) As of September 30, 2019 and December 31, 2018 , assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consisted of the following: September 30, December 31, 2019 2018 Cash and cash equivalents $ 1.0 $ 1.1 Trade receivables, net — 0.2 Total current assets 1.0 1.3 Total assets $ 1.0 $ 1.3 Accounts payable $ — $ 0.5 Accrued expenses and other 1.2 3.3 Total current liabilities 1.2 3.8 Total liabilities $ 1.2 $ 3.8

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES As of September 30, 2019 and December 31, 2018 , the Company's inventory balances consisted of the following: September 30, December 31, 2019 2018 Raw materials and supplies $ 130.0 $ 143.5 Work-in-process 8.8 5.6 Finished goods 383.2 374.1 $ 522.0 $ 523.2

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	LEASES Products Corporation leases facilities for executive offices, warehousing, research and development and sales operations and leases various types of equipment under operating and finance lease agreements. The majority of Products Corporation’s real estate leases, in terms of total undiscounted payments, are located in the U.S. As disclosed in Note 1 , in February 2016, the FASB issued ASU No. 2016-02, which requires that a lessee recognize, for both finance leases and operating leases, a liability to make lease payments (the lease liability) and a right-of-use (“ROU”) asset representing its right to use the underlying leased asset for the lease term. The lease liability is equal to the present value of the lease payments and the ROU asset is based on the lease liability, subject to certain adjustments, such as pre-payments, initial direct costs, lease incentives and accrued rent. The Company adopted ASU No. 2016-02 beginning as of January 1, 2019, using a modified retrospective approach and applying the standard’s transition provisions at the effective date of January 1, 2019. The comparative information has not been restated and continues to be reported under the lease accounting standard in effect for those periods. Refer to Note 20, "Contingencies," in the Company's 2018 Form 10-K for detail of its minimum rental commitments at December 31, 2018 under legacy ASC 840, "Leases" . The standard had a material impact on the Company’s unaudited consolidated balance sheets but did not have an impact on the Company’s unaudited statements of operations and comprehensive loss and cash flows. As of January 1, 2019, the Company's adoption of ASU No. 2016-02 resulted in: • the recognition of ROU assets for operating leases and finance leases of approximately $109.3 million and $1.5 million , respectively; • the recognition of lease liabilities for operating leases and finance leases of approximately $123.4 million and $1.4 million , respectively; and • a decrease of approximately $11.3 million in accrued rent (of which $10.7 million was recorded in other long-term liabilities and $0.6 million was recorded in accrued expenses and other current liabilities), a decrease of approximately $3.5 million in lease termination liabilities and a decrease of approximately $0.7 million in prepaid rent, due to adjustments to balances previously recorded on the unaudited condensed consolidated balance sheets upon transition from the legacy ASC 840 to ASC 842. Upon adoption of ASU No. 2016-02, the Company elected the available practical expedients allowed by the guidance under: • ASC 842-10-15-37, by not separating lease components from non-lease components and instead accounting for all components as a single lease component for all of its classes of underlying assets, i.e., for any type of equipment leases and real estate leases; and • ASC 842-10-65-1, by not reassessing at the transition date: (i) whether any expired or existing contracts are or contain leases; (ii) lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. The Company determines if an arrangement is a lease at inception, considering whether the contract conveys a right to control the use of the identified asset for a period of time in exchange for consideration. Operating leases are included in operating lease ROU assets, recorded within “Property, Plant and Equipment”, and operating lease liabilities are recorded within either "Accrued expenses and other current liabilities" and/or "Other long-term liabilities" in the Company’s unaudited consolidated balance sheets. Finance leases are included in finance lease ROU assets recorded within “Property, Plant and Equipment”, and finance lease liabilities are recorded within either "Accrued expenses and other current liabilities" and/or "Other long-term liabilities" in the Company’s unaudited consolidated balance sheets. As most of the Company’s leases do not provide the lease implicit rates, the Company uses its incremental borrowing rates as the discount rate, adjusted as applicable, based on the information available at the lease commencement dates to determine the present value of lease payments. The Company may use the lease implicit rate, when readily determinable, as the discount rate to determine the present value of lease payments. As of January 1, 2019, the Company used an average discount rate of approximately 16% , based on an estimate of the Company's incremental borrowing rates. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating lease payments is recognized on a straight-line basis over the applicable lease term. At lease commencement, for initial measurement, variable lease payments that do not depend on an index or rate, if any, are excluded from lease payments. Subsequent to initial measurement, these variable payments are recognized when the event determining the amount of the variable consideration to be paid occurs. Leases with an initial lease term of 12 months or less are not included in the lease liability or ROU asset. The following table includes disclosure related to the new ASC 842 lease standard, after application of the aforementioned practical expedients and short-term lease considerations: Nine Months Ended September 30, 2019 Lease Cost: Finance Lease Cost: Amortization of ROU assets $ 0.2 Interest on lease liabilities 0.1 Operating Lease Cost 31.4 Total Lease Cost 31.7 Other Information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases 0.1 Operating cash flows from operating leases 30.6 Financing cash flows from finance leases 0.7 ROU assets for finance leases $ 1.2 ROU assets for operating leases 93.9 Amortization on ROU assets for finance leases 0.2 Amortization on ROU assets for operating leases 16.7 Weighted-average remaining lease term - finance leases 3.2 years Weighted-average remaining lease term - operating leases 6.3 years Weighted-average discount rate - finance leases 16.0 % Weighted-average discount rate - operating leases 15.8 % Maturities of lease liabilities as of September 30, 2019 were as follows: Operating Leases Finance Leases October 2019 through December 2019 $ 9.3 $ 0.2 2020 33.1 0.6 2021 29.6 0.5 2022 23.1 0.3 2023 18.9 — Thereafter 60.3 — Total undiscounted cash flows $ 174.3 $ 1.6 Present value: Short-term lease liability $ 13.9 $ 0.7 Long-term lease liability 92.3 0.5 Total lease liability $ 106.2 $ 1.2 Difference between undiscounted cash flows and discounted cash flows $ 68.1 $ 0.4
LEASES	LEASES Products Corporation leases facilities for executive offices, warehousing, research and development and sales operations and leases various types of equipment under operating and finance lease agreements. The majority of Products Corporation’s real estate leases, in terms of total undiscounted payments, are located in the U.S. As disclosed in Note 1 , in February 2016, the FASB issued ASU No. 2016-02, which requires that a lessee recognize, for both finance leases and operating leases, a liability to make lease payments (the lease liability) and a right-of-use (“ROU”) asset representing its right to use the underlying leased asset for the lease term. The lease liability is equal to the present value of the lease payments and the ROU asset is based on the lease liability, subject to certain adjustments, such as pre-payments, initial direct costs, lease incentives and accrued rent. The Company adopted ASU No. 2016-02 beginning as of January 1, 2019, using a modified retrospective approach and applying the standard’s transition provisions at the effective date of January 1, 2019. The comparative information has not been restated and continues to be reported under the lease accounting standard in effect for those periods. Refer to Note 20, "Contingencies," in the Company's 2018 Form 10-K for detail of its minimum rental commitments at December 31, 2018 under legacy ASC 840, "Leases" . The standard had a material impact on the Company’s unaudited consolidated balance sheets but did not have an impact on the Company’s unaudited statements of operations and comprehensive loss and cash flows. As of January 1, 2019, the Company's adoption of ASU No. 2016-02 resulted in: • the recognition of ROU assets for operating leases and finance leases of approximately $109.3 million and $1.5 million , respectively; • the recognition of lease liabilities for operating leases and finance leases of approximately $123.4 million and $1.4 million , respectively; and • a decrease of approximately $11.3 million in accrued rent (of which $10.7 million was recorded in other long-term liabilities and $0.6 million was recorded in accrued expenses and other current liabilities), a decrease of approximately $3.5 million in lease termination liabilities and a decrease of approximately $0.7 million in prepaid rent, due to adjustments to balances previously recorded on the unaudited condensed consolidated balance sheets upon transition from the legacy ASC 840 to ASC 842. Upon adoption of ASU No. 2016-02, the Company elected the available practical expedients allowed by the guidance under: • ASC 842-10-15-37, by not separating lease components from non-lease components and instead accounting for all components as a single lease component for all of its classes of underlying assets, i.e., for any type of equipment leases and real estate leases; and • ASC 842-10-65-1, by not reassessing at the transition date: (i) whether any expired or existing contracts are or contain leases; (ii) lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. The Company determines if an arrangement is a lease at inception, considering whether the contract conveys a right to control the use of the identified asset for a period of time in exchange for consideration. Operating leases are included in operating lease ROU assets, recorded within “Property, Plant and Equipment”, and operating lease liabilities are recorded within either "Accrued expenses and other current liabilities" and/or "Other long-term liabilities" in the Company’s unaudited consolidated balance sheets. Finance leases are included in finance lease ROU assets recorded within “Property, Plant and Equipment”, and finance lease liabilities are recorded within either "Accrued expenses and other current liabilities" and/or "Other long-term liabilities" in the Company’s unaudited consolidated balance sheets. As most of the Company’s leases do not provide the lease implicit rates, the Company uses its incremental borrowing rates as the discount rate, adjusted as applicable, based on the information available at the lease commencement dates to determine the present value of lease payments. The Company may use the lease implicit rate, when readily determinable, as the discount rate to determine the present value of lease payments. As of January 1, 2019, the Company used an average discount rate of approximately 16% , based on an estimate of the Company's incremental borrowing rates. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating lease payments is recognized on a straight-line basis over the applicable lease term. At lease commencement, for initial measurement, variable lease payments that do not depend on an index or rate, if any, are excluded from lease payments. Subsequent to initial measurement, these variable payments are recognized when the event determining the amount of the variable consideration to be paid occurs. Leases with an initial lease term of 12 months or less are not included in the lease liability or ROU asset. The following table includes disclosure related to the new ASC 842 lease standard, after application of the aforementioned practical expedients and short-term lease considerations: Nine Months Ended September 30, 2019 Lease Cost: Finance Lease Cost: Amortization of ROU assets $ 0.2 Interest on lease liabilities 0.1 Operating Lease Cost 31.4 Total Lease Cost 31.7 Other Information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases 0.1 Operating cash flows from operating leases 30.6 Financing cash flows from finance leases 0.7 ROU assets for finance leases $ 1.2 ROU assets for operating leases 93.9 Amortization on ROU assets for finance leases 0.2 Amortization on ROU assets for operating leases 16.7 Weighted-average remaining lease term - finance leases 3.2 years Weighted-average remaining lease term - operating leases 6.3 years Weighted-average discount rate - finance leases 16.0 % Weighted-average discount rate - operating leases 15.8 % Maturities of lease liabilities as of September 30, 2019 were as follows: Operating Leases Finance Leases October 2019 through December 2019 $ 9.3 $ 0.2 2020 33.1 0.6 2021 29.6 0.5 2022 23.1 0.3 2023 18.9 — Thereafter 60.3 — Total undiscounted cash flows $ 174.3 $ 1.6 Present value: Short-term lease liability $ 13.9 $ 0.7 Long-term lease liability 92.3 0.5 Total lease liability $ 106.2 $ 1.2 Difference between undiscounted cash flows and discounted cash flows $ 68.1 $ 0.4

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, NET	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET Goodwill The following table presents the changes in goodwill by segment during the nine months ended September 30, 2019 : Revlon Portfolio Elizabeth Arden Fragrances Total Balance at January 1, 2019 $ 265.0 $ 171.2 $ 116.9 $ 120.8 $ 673.9 Foreign currency translation adjustment (0.3 ) (0.2 ) — — (0.5 ) Balance at September 30, 2019 $ 264.7 $ 171.0 $ 116.9 $ 120.8 $ 673.4 Cumulative goodwill impairment charges (a) $ (55.2 ) (a) Amount refers to cumulative goodwill impairment charges related to impairments recognized in 2015, 2017 and 2018; no impairment charges were recognized during the nine months ended September 30, 2019 . Intangible Assets, Net The following tables present details of the Company's total intangible assets as of September 30, 2019 and December 31, 2018 : September 30, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 271.1 $ (106.6 ) $ 164.5 13 Customer relationships 247.6 (93.0 ) 154.6 12 Patents and internally-developed intellectual property 21.1 (11.5 ) 9.6 5 Distribution rights 31.0 (5.3 ) 25.7 15 Other 1.3 (1.3 ) — 0 Total finite-lived intangible assets $ 572.1 $ (217.7 ) $ 354.4 Indefinite-lived intangible assets: Trade names $ 142.3 N/A $ 142.3 Total indefinite-lived intangible assets $ 142.3 N/A $ 142.3 Total intangible assets $ 714.4 $ (217.7 ) $ 496.7 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 272.3 $ (94.3 ) $ 178.0 13 Customer relationships 248.6 (77.9 ) 170.7 12 Patents and internally-developed intellectual property 20.9 (10.1 ) 10.8 6 Distribution rights 31.0 (4.0 ) 27.0 16 Other 1.3 (1.0 ) 0.3 1 Total finite-lived intangible assets $ 574.1 $ (187.3 ) $ 386.8 Indefinite-lived intangible assets: Trade names $ 145.2 N/A $ 145.2 Total indefinite-lived intangible assets $ 145.2 N/A $ 145.2 Total intangible assets $ 719.3 $ (187.3 ) $ 532.0 Amortization expense for finite-lived intangible assets was $8.3 million and $10.1 million for the three months ended September 30, 2019 and 2018, respectively, and $31.9 million and $30.3 million for the nine months ended September 30, 2019 and 2018 , respectively. Amortization during the first three months of 2019 was affected by the accelerated amortization of the Pure Ice intangible assets as a result of the revision of the brand’s intangible assets useful lives following the termination of a business relationship with its principal customer in 2018. The following table reflects the estimated future amortization expense for each period presented, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of September 30, 2019 : Estimated Amortization Expense 2019 $ 8.7 2020 34.1 2021 33.2 2022 32.3 2023 30.7 Thereafter 215.4 Total $ 354.4

ACCRUED EXPENSES AND OTHER

ACCRUED EXPENSES AND OTHER	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER	ACCRUED EXPENSES AND OTHER As of September 30, 2019 and December 31, 2018 , the Company's accrued expenses and other current liabilities consisted of the following: September 30, December 31, 2019 2018 Sales returns and allowances $ 87.9 $ 97.7 Advertising and promotional costs 76.8 76.2 Compensation and related benefits 32.7 55.9 Taxes (a) 24.4 30.9 Restructuring reserve 15.2 26.4 Interest 20.2 33.8 Other (b) 111.1 110.0 Total $ 368.3 $ 430.9 (a) Accrued Taxes for Products Corporation as of September 30, 2019 and December 31, 2018 were $27.8 million and $34.6 million , respectively. (b) Accrued Other for Products Corporation as of September 30, 2019 and December 31, 2018 were $111.0 million and $110.1 million , respectively.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT As of September 30, 2019 and December 31, 2018 , the Company's debt balances consisted of the following: September 30, December 31, 2019 2018 2019 Term Loan Facility due 2023, net of discounts and debt issuance costs (a) 188.4 $ — 2018 Foreign Asset-Based Term Facility due 2021, net of discounts and debt issuance costs (b) 79.5 82.7 Amended 2016 Revolving Credit Facility due 2021, net of debt issuance costs (c) 345.4 330.0 2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs (d) 1,716.3 1,724.6 5.75% Senior Notes due 2021, net of debt issuance costs (e) 497.7 496.6 6.25% Senior Notes due 2024, net of debt issuance costs (f) 442.4 441.4 Spanish Government Loan due 2025 0.4 0.5 $ 3,270.1 $ 3,075.8 Less current portion (*) (363.5 ) (348.1 ) $ 2,906.6 $ 2,727.7 Short-term borrowings (g) $ 5.1 $ 9.3 (*) At September 30, 2019 , the Company classified $363.5 million as its current portion of long-term debt, comprised primarily of $345.4 million of net borrowings under the Amended 2016 Revolving Credit Facility, net of debt issuance costs, and $18 million of amortization payments on the 2016 Term Loan Facility scheduled to be paid over the next four calendar quarters. At December 31, 2018 , the Company classified $348.1 million as its current portion of long-term debt, comprised primarily of $330 million of net borrowings under the Amended 2016 Revolving Credit Facility, net of debt issuance costs, and $18 million of amortization payments on the 2016 Term Loan Facility. (a) See "Current Year Debt Transactions" below in this Note 8 for additional details regarding the 2019 Term Loan Facility. (b) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding the euro-denominated senior secured asset-based term loan facility in an aggregate principal amount of €77 million that various foreign subsidiaries of Products Corporation entered into in July 2018 (the “2018 Foreign Asset-Based Term Facility”). (c ) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's Form 10-K for certain details regarding Products Corporation's Amended 2016 Revolving Credit Facility. In April 2018, Products Corporation amended the Amended 2016 Revolving Credit Facility Agreement, as detailed below, to, among other things, add a new $41.5 million senior secured first in, last out "Tranche B," while the original $400 million tranche under such facility became a senior secured last in, first out "Tranche A." Tranche A matures on the earlier of: (x) September 7, 2021; and (y) the 91 st day prior to the maturity of Products Corporation’s 5.75% Senior Notes, if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200 million . Tranche B matures on April 17, 2020. Total borrowings at face amount under Tranche A and Tranche B under the Amended 2016 Revolving Credit Facility at September 30, 2019 were $307.5 million (excluding $11.3 million of outstanding undrawn letters of credit) and $40.9 million , respectively (the 2016 Term Loan Facility and the Amended 2016 Revolving Credit Facility are collectively referred to as the "2016 Senior Credit Facilities" and the applicable agreements being the “2016 Credit Agreements”). (d) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding Products Corporation's 2016 Term Loan that matures on the earlier of: (x) September 7, 2023; and (y) the 91 st day prior to the maturity of Products Corporation’s 5.75% Senior Notes due 2021 if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200 million . The aggregate principal amount outstanding under the 2016 Term Loan Facility at September 30, 2019 was $1,746 million . (e) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding Products Corporation's 5.75% Senior Notes that mature on February 15, 2021. The aggregate principal amount outstanding under the 5.75% Senior Notes at September 30, 2019 was $500 million . (f) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding Products Corporation's 6.25% Senior Notes that mature on August 1, 2024. The aggregate principal amount outstanding under the 6.25% Senior Notes at September 30, 2019 was $450 million . (g) There were no borrowings at September 30, 2019 under the 2019 Senior Line of Credit Facility between Products Corporation and MacAndrews & Forbes Group, LLC, a related party, discussed below. Current Year Debt Transactions 2019 Term Loan Facility Principal and Maturity: On August 6, 2019, Products Corporation entered into a senior secured term loan facility among certain affiliated funds, investment vehicles or accounts managed or advised by Ares Management LLC, as lender, in an initial aggregate principal amount of $200 million (the “2019 Term Loan Facility” and such agreement being the “2019 Term Loan Agreement”), and Wilmington Trust, National Association (“Wilmington Trust”), as administrative and collateral agent. Net proceeds from the 2019 Term Loan Facility, which will be used for general corporate purposes, were approximately $188 million , after taking into account approximately $12 million of related fees and expenses. The 2019 Term Loan Facility will mature on the earliest of: (x) the fourth anniversary of the Closing Date; (y) the 180th day prior to the maturity of Products Corporation’s existing 2016 Term Loan Facility, if any loans under the 2016 Term Loan Facility remain outstanding and have not been replaced or refinanced by such date; and (z) the date of any springing maturity of the 2016 Term Loan Facility (i.e., the 91 st day prior to the maturity of the 5.75% Senior Notes due February 15, 2021 if any 5.75% Senior Notes remain outstanding by such date). Guarantees and Security: Products Corporation and its restricted subsidiaries under the 2019 Term Loan Facility (collectively, the “Restricted Group”) are subject to the covenants under the 2019 Term Loan Agreement. The 2019 Term Loan Facility is guaranteed by each existing and future direct or indirect wholly-owned domestic restricted subsidiary of Products Corporation (subject to various exceptions), as well as by Revlon, on a limited recourse basis, and Elizabeth Arden (U.K.) Ltd., Revlon Canada Inc. and Elizabeth Arden (Canada) Limited. The obligations of Revlon, Products Corporation and the subsidiary guarantors under the 2019 Term Loan Facility are secured by pledges of the equity of Products Corporation and the equity of the Restricted Group held by Products Corporation and each subsidiary guarantor (subject to customary exceptions, including equity of first-tier foreign subsidiaries in excess of 66% of the voting equity interests of such entity) and by substantially all tangible and intangible personal and real property of Products Corporation and the subsidiary guarantors (subject to customary exclusions). The 2019 Term Loan Facility and the existing 2016 Term Loan Facility share the same guarantors and collateral, except that the 2019 Term Loan Facility is also secured by a first-priority lien on certain intellectual property of the American Crew business (the “Additional Collateral”) and is guaranteed by the entities established to hold such Additional Collateral. Pursuant to a first lien pari passu intercreditor agreement, dated August 6, 2019, among Revlon, Products Corporation, the subsidiary guarantors, Wilmington Trust and Citibank, N.A. (acting as administrative agent and collateral agent for the 2016 Term Loan Facility), the liens on the shared collateral securing the 2019 Term Loan Facility rank pari passu in priority with the liens on the shared collateral securing the 2016 Term Loan Facility. License Agreement : In connection with the pledge of such Additional Collateral, Products Corporation entered into intercompany arrangements pursuant to which the Additional Collateral was contributed to a newly-formed subsidiary, Beautyge I, which then further contributed the Additional Collateral to its new wholly-owned subsidiary, Beautyge II, LLC. Products Corporation entered into a license and royalty arrangement on arm’s length terms with Beautyge II, LLC to provide for the Company’s continued use of the Additional Collateral during the term of the 2019 Term Loan Facility. Interest and Fees: Interest accrues on the 2019 Term Loan Facility at a rate per annum of one-month adjusted LIBOR (which has a floor of 0% ) plus a margin of 9.50% . Products Corporation is also obligated to pay customary fees and expenses in connection with the 2019 Term Loan Facility. Affirmative and Negative Covenants: The 2019 Term Loan Agreement contains certain affirmative and negative covenants that, among other things, limit the Restricted Group’s ability to: (i) incur additional debt; (ii) incur liens; (iii) sell, transfer or dispose of assets; (iv) make investments; (v) make dividends and distributions on, or repurchases of, equity; (vi) make prepayments of contractually subordinated or junior lien debt; (vii) enter into certain transactions with their affiliates; (viii) enter into sale-leaseback transactions; (ix) change their lines of business; (x) restrict dividends from their subsidiaries or restrict liens; (xi) change their fiscal year; and (xii) modify the terms of certain debt. The 2019 Term Loan Agreement also contains additional covenants: (i) restricting the activities of the entities established to hold the Additional Collateral; (ii) limiting the incurrence of secured debt by the Restricted Group to an aggregate principal amount of $50 million (excluding the Amended 2016 Revolving Credit Facility and any refinancing of the 5.75% Senior Notes due 2021); (iii) restricting the transfer by the Restricted Group of material intellectual property to non-guarantor restricted subsidiaries or other affiliates; and (iv) limiting investments by Products Corporation and its subsidiary guarantors in any non-guarantor subsidiary to an outstanding amount of $50 million plus $10 million for ordinary course investments consistent with past practice. These negative covenants are subject to various exceptions, including an “available amount basket” based on 50% of Products Corporation’s cumulative consolidated net income from October 1, 2016, subject to Products Corporation’s compliance with a 5.0 to 1.0 ratio of Products Corporation’s net debt to Consolidated EBITDA (as defined in the 2019 Term Loan Agreement), except such compliance is not required when such baskets are used to make investments. Financial Covenants: The 2019 Term Loan Agreement contains financial covenants. First, Products Corporation cannot permit at any time both (x) the aggregate principal amount of secured and structurally senior debt to exceed $2.5 billion and (y) the ratio of Products Corporation's net secured and structurally senior debt to Consolidated EBITDA to be greater than 5.0 to 1.0 , subject to a one-time equity cure right. Second, Products Corporation’s Consolidated EBITDA cannot be less than $250 million for any test period ending on or after March 31, 2021. Prepayments: The 2019 Term Loan Facility is subject to mandatory prepayments from: (i) the net proceeds from the issuance by Products Corporation or any of its restricted subsidiaries of certain additional debt; (ii) commencing with the excess cash flow calculation with respect to fiscal year ending December 31, 2020, 50% of excess cash flow, with step-downs to 25% and 0% upon achievement of certain first lien leverage ratios and reduced by voluntary prepayments of the 2019 Term Loan Facility, the 2016 Term Loan Facility and revolving loans under the Amended 2016 Revolving Credit Facility (to the extent commitments thereunder are permanently reduced); and (iii) asset sale proceeds of certain non-ordinary course asset sales or other dispositions of property that have not been reinvested to the extent in excess of certain minimum amounts (subject to an aggregate reinvestment cap of $50 million ). Products Corporation may voluntarily prepay the 2019 Term Loan Facility at any time. All voluntary prepayments, certain mandatory prepayments and repayments upon acceleration after an event of default of the 2019 Term Loan Facility must be accompanied by a fee (the “Applicable Premium”) in an amount equal to: (i) prior to January 1, 2021, a make-whole amount with respect to interest payments through December 31, 2020 plus 10% of the aggregate principal amount prepaid, repaid or required to be repaid; (ii) on and after January 1, 2021, but prior to January 1, 2022, 10% of the aggregate principal amount prepaid, repaid or required to be repaid; (iii) on and after January 1, 2022, but prior to January 1, 2023, 7.5% of the aggregate principal amount prepaid, repaid or required to be repaid; or (iv) thereafter, 5% of the aggregate principal amount prepaid, repaid or required to be repaid. A 5% exit fee is also payable upon the final scheduled maturity of the 2019 Term Loan Facility or if the loans thereunder are accelerated upon an event of default. The 2019 Term Loan Agreement also contains certain customary representations, warranties and events of default. Events of Default : The 2019 Term Loan Agreement includes customary events of default, including a cross default provision making it an event of default under the 2019 Term Loan Agreement if there is an event of default under Products Corporation’s existing 2016 Credit Agreements, the 2018 Foreign Asset-Based Term Agreement, the Amended 2019 Senior Line of Credit Agreement or the indentures for Products Corporation’s 5.75% Senior Notes or 6.25% Senior Notes. In addition, the lenders under the 2019 Term Loan Agreement may declare all outstanding loans under the 2019 Term Loan Agreement to be due and payable immediately upon an event of default. Under such circumstances, the lenders under the 2016 Credit Agreements, the Amended 2019 Senior Line of Credit Agreement and the 2018 Foreign Asset-Based Term Agreement may also declare all outstanding loans under such facilities to be due and payable immediately as a result of similar cross default provisions, and upon non-payment of any accelerated principal amount, the trustees or noteholders for the 5.75% Senior Notes and 6.25% Senior Notes may declare all outstanding notes to be due and payable immediately as a result of similar cross-acceleration provisions, subject to certain exceptions and limitations described in the relevant instruments. Fees and expenses incurred in connection with consummating the 2019 Term Loan Agreement of approximately $12 million were capitalized and are being amortized to interest expense over the term of the 2019 Term Loan Agreement using the effective interest method. The aggregate principal amount outstanding under the 2019 Term Loan Facility Agreement at September 30, 2019 was $200 million . 2019 Senior Line of Credit Agreement In June 2019, Products Corporation entered into a 2019 Senior Unsecured Line of Credit Agreement (the " 2019 Senior Line of Credit Agreement " ) providing Products Corporation with a $30 million senior unsecured line of credit (the " 2019 Senior Line of Credit Facility " ) from MacAndrews & Forbes Group, LLC, a subsidiary of Revlon’s majority stockholder. The 2019 Senior Line of Credit Facility allows Products Corporation to request loans thereunder and to use the proceeds of such loans for working capital and other general corporate purposes until the facility matures on December 31, 2019 . See Note 20 , “Subsequent Events,” regarding the extension of the maturity of the 2019 Senior Line of Credit Agreement to December 31, 2020. As of September 30, 2019 , there were no borrowings outstanding under this facility. Any loans outstanding under the 2019 Senior Line of Credit Facility shall bear interest at an annual rate of 8% , which is payable quarterly in arrears in cash. Products Corporation may, at its option, prepay any borrowings under the 2019 Senior Line of Credit Facility , in whole or in part (together with accrued and unpaid interest), at any time prior to maturity, without premium or penalty. Products Corporation is required to repay any outstanding loans under the 2019 Senior Line of Credit Facility , together with accrued interest thereon, if for any reason Products Corporation or any of its subsidiaries has available unrestricted cash that Products Corporation determines, in its reasonable judgment, is not required to run their operations in the ordinary course of business, provided that such repayment would not result in material adverse tax consequences. The 2019 Senior Line of Credit Agreement includes customary events of default, including a cross default provision making it an event of default under the 2019 Senior Line of Credit Agreement if there exists and continues an event default under Products Corporation’s existing bank term loan and revolver credit agreements, the 2018 Foreign Asset-Based Term Agreement or the indentures for Products Corporation’s 5.75% Senior Notes or 6.25% Senior Notes. If any such event of default occurs, MacAndrews & Forbes Group, LLC may declare all outstanding loans under the 2019 Senior Line of Credit Facility to be due and payable immediately. For the three and nine months ended September 30, 2019 , there were no borrowings or repayments under this facility. March 2019 Amendment to 2016 Revolving Credit Facility On March 6, 2019, Products Corporation, Revlon and certain of their subsidiaries entered into Amendment No. 2 (“Amendment No. 2”) to the 2016 Revolving Credit Agreement (as amended by Amendment No. 2, the “Amended 2016 Revolving Credit Agreement”) in respect of the 2016 Revolving Credit Facility (as in effect after Amendment No. 2, the “Amended 2016 Revolving Credit Facility”). Pursuant to the terms of Amendment No. 2, the maturity date applicable to the $41.5 million senior secured first in, last out Tranche B of the Amended 2016 Revolving Credit Facility was extended from April 17, 2019 to April 17, 2020. Prior to Amendment No. 2, the Amended 2016 Revolving Credit Agreement provided that the “Liquidity Amount” (defined in the Amended 2016 Revolving Credit Agreement as the sum of each borrowing base less the sum of (x) the aggregate outstanding extensions of credit under the Amended 2016 Revolving Credit Facility, and (y) any availability reserve in effect on such date) may exceed the aggregate commitments under the Amended 2016 Revolving Credit Facility by up to 5% . Amendment No. 2 limited the Liquidity Amount to no more than the aggregate commitments under the Amended 2016 Revolving Credit Facility. Prior to Amendment No. 2, under the Amended 2016 Revolving Credit Agreement, a “Liquidity Event Period” generally occurs if Products Corporation’s Liquidity Amount fell below the greater of $35 million and 10% of the maximum availability under the Amended 2016 Revolving Credit Facility. Amendment No. 2 changed these thresholds to $50 million and 15% , respectively, only for purposes of triggering certain notification obligations of Products Corporation, increased borrowing base reporting frequency and the ability of the administrative agent to apply amounts collected in controlled accounts for the repayment of loans under the Amended 2016 Revolving Credit Facility. After entering into Amendment No. 2, in March 2019 Products Corporation’s availability under the Amended 2016 Revolving Credit Facility was $37.3 million , which was less than the greater of $35 million and 10% of the maximum availability under the Amended 2016 Revolving Credit Facility, which at such date equated to $41.3 million . Accordingly, effective beginning in March 2019 Products Corporation is required to maintain a consolidated fixed charge coverage ratio ("FCCR") of a minimum of 1.0 to 1.0 (which it currently satisfies), the administrative agent may apply amounts collected in controlled accounts for the repayment of loans under the Amended 2016 Revolving Credit Facility, which the administrative agent began applying in March 2019, and Products Corporation is required to provide the administrative agent with weekly borrowing base certificates. Products Corporation will be required to: (i) maintain such 1.0 to 1.0 minimum FCCR until such time that availability under the Amended 2016 Revolving Credit Facility equals or exceeds the greater of $35 million and 10% of the maximum availability under such facility for at least 20 consecutive business days; and (ii) Products Corporation will continue to provide the administrative agent with weekly borrowing base certificates and the administrative agent may continue to apply amounts collected in controlled accounts as set forth above until such time that availability under such facility equals or exceeds the greater of $50 million and 15% of the maximum availability under such facility for at least 20 consecutive business days. Amendment No. 2 also adjusts, among other things, the “payment conditions” required to make unlimited restricted payments. Covenants Products Corporation was in compliance with all applicable covenants under the 2016 Credit Agreements, the 2019 Term Loan Agreement, the 2018 Foreign Asset-Based Term Agreement and the 2019 Senior Line of Credit Agreement as of September 30, 2019 . At September 30, 2019 , the aggregate principal amounts outstanding and availability under Products Corporation’s various revolving credit facilities were as follows: Commitment Borrowing Base Aggregate principal amount outstanding at September 30, 2019 Availability at September 30, 2019 (a) Tranche A of the Amended 2016 Revolving Credit Facility $ 400.0 $ 400.0 $ 307.5 $ 81.2 Tranche B of the Amended 2016 Revolving Credit Facility 41.5 40.9 40.9 — Total Tranche A & B of the Amended 2016 Revolving Credit Facility (a) $ 441.5 $ 440.9 $ 348.4 $ 81.2 2019 Senior Line of Credit Facility $ 30.0 N/A $ — $ 30.0 (a) Availability as of September 30, 2019 is based upon the borrowing base then in effect of $440.9 million , less $11.3 million of outstanding undrawn letters of credit and $348.4 million then drawn. As Products Corporation’s consolidated fixed charge coverage ratio was greater than 1.0 to 1.0 as of September 30, 2019 , all of the $81.2 million of availability under the Amended 2016 Revolving Credit Facility was available as of such date. The Company’s foreign subsidiaries held $57.3 million out of the Company's total $60.7 million in cash and cash equivalents as of September 30, 2019 . While the cash held by the Company’s foreign subsidiaries is primarily used to fund their operations, the Company regularly assesses its global cash needs and the available sources of cash to fund these needs, which regularly includes repatriating foreign-held cash to settle historical intercompany loans and other intercompany payables. The Company believes that it has and will have sufficient liquidity to meet its cash needs for at least the next 12 months based upon the cash generated by its operations, cash on hand, availability under the Amended 2016 Revolving Credit Facility, the Amended 2019 Senior Line of Credit Facility and other permissible borrowings, along with the option to further settle historical intercompany loans and payables with certain foreign subsidiaries. The Company also expects to generate additional liquidity from cost reductions resulting from the implementation of the 2018 Optimization Program, which was initiated during the fourth quarter of 2018, and cost reductions generated from other cost control initiatives.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Assets and liabilities are required to be categorized into three levels of fair value based upon the assumptions used to value the assets or liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing the fair value measurement of assets and liabilities are as follows: • Level 1: Fair valuing the asset or liability using observable inputs, such as quoted prices in active markets for identical assets or liabilities; • Level 2: Fair valuing the asset or liability using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active; and • Level 3: Fair valuing the asset or liability using unobservable inputs that reflect the Company’s own assumptions regarding the applicable asset or liability. As of September 30, 2019 and December 31, 2018 , the Company did no t have any financial assets and liabilities that were required to be measured at fair value. As of September 30, 2019 , the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: September 30, 2019 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion (a) $ — $ 2,633.7 $ — $ 2,633.7 $ 3,270.1 As of December 31, 2018 , the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: December 31, 2018 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion (a) $ — $ 2,259.5 $ — $ 2,259.5 $ 3,075.8 (a) The fair value of the Company's long-term debt, including the current portion of long-term debt, is based on quoted market prices for similar issuances and maturities. The carrying amounts of the Company's cash and cash equivalents, trade receivables, notes receivable, accounts payable and short-term borrowings approximate their respective fair values.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS Letters of Credit Products Corporation maintains standby and trade letters of credit for various corporate purposes under which Products Corporation is obligated, of which $11.3 million and $10.1 million (including amounts available under credit agreements in effect at that time) were maintained as of both September 30, 2019 and December 31, 2018 , respectively. Included in these amounts are approximately $8.2 million and $7.3 million in standby letters of credit that support Products Corporation’s self-insurance programs, in each case as outstanding as of September 30, 2019 and December 31, 2018 , respectively. The estimated liability under such programs is accrued by Products Corporation. Derivative Financial Instruments The Company may, from time to time, use derivative financial instruments, primarily FX Contracts, to manage foreign currency exchange risk by reducing the effects of fluctuations in foreign currency exchange rates on the Company’s net cash flows. The Company does not hold or issue financial instruments for speculative or trading purposes. Foreign Currency Forward Exchange Contracts The FX Contracts may, from time to time, be entered into primarily to hedge the anticipated net cash flows resulting from inventory purchases and intercompany payments denominated in currencies other than the local currencies of the Company’s foreign and domestic operations and generally have maturities of less than one year . The Company did no t enter into any FX Contracts during the nine months ended September 30, 2019 . The U.S. Dollar notional amounts of the FX Contracts outstanding at each of September 30, 2019 and December 31, 2018 were nil . Interest Rate Swap Transaction In November 2013, Products Corporation executed a forward-starting floating-to-fixed interest rate swap transaction (the "2013 Interest Rate Swap") that, at its inception, was based on a notional amount of $400 million in respect of indebtedness under Products Corporation’s 2013 bank term loan that was incurred in connection with completing the October 2013 acquisition of The Colomer Group (the "Old Acquisition Term Loan" and the "Colomer Acquisition," respectively). The 2013 Interest Rate Swap, which initially had a floor of 1.00% that in December 2016 was amended to 0.75% , expired in May 2018. In connection with entering into the 2016 Term Loan Facility, the 2013 Interest Rate Swap was carried over to apply to a notional amount of $400 million in respect of indebtedness under such loan for the remaining balance of the term of such swap. The Company initially designated the 2013 Interest Rate Swap as a cash flow hedge of the variability of the forecasted 3-month LIBOR interest rate payments initially related to the $400 million notional amount under the Old Acquisition Term Loan over the 3 -year term of the 2013 Interest Rate Swap (and subsequently to the $400 million notional amount under the 2016 Term Loan Facility). Under the terms of the 2013 Interest Rate Swap, Products Corporation received from the counterparty a floating interest rate based on the higher of the 3-month U.S. Dollar LIBOR or the floor percentage in effect, while paying a fixed interest rate payment to the counterparty equal to 2.0709% (which, with respect to the 2016 Term Loan Facility, effectively fixed the interest rate on such notional amount at 5.5709% through May 2018). As a result of completely refinancing the Old Acquisition Term Loan with a portion of the proceeds from Product's Corporation's consummation of the 2016 Senior Credit Facilities and the issuance of its 6.25% Senior Notes in connection with consummating the Elizabeth Arden Acquisition, the critical terms of the 2013 Interest Rate Swap no longer matched the terms of the underlying debt under the 2016 Term Loan Facility. At the refinancing date, which was the same as the September 7, 2016 Elizabeth Arden Acquisition Date (the "De-designation Date"), the 2013 Interest Rate Swap was determined to no longer be highly effective and the Company discontinued hedge accounting for the 2013 Interest Rate Swap. Following the de-designation of the 2013 Interest Rate Swap, changes in fair value of such swap were accounted for as a component of other non-operating expenses. Accumulated deferred losses of $6.3 million , or $3.9 million net of tax, at the De-designation Date, that were previously recorded as a component of accumulated other comprehensive loss, were fully amortized into earnings over the remaining term of the 2013 Interest Rate Swap, which expired in May 2018. See " Quantitative Information – Derivative Financial Instruments " below for additional information on the balance sheet balances related to this swap. Credit Risk Exposure to credit risk in the event of nonperformance by any of the counterparties to the Company's derivative instruments is limited to the gross fair value of these derivative instruments in asset positions, which was nil at each of September 30, 2019 and December 31, 2018 . The Company attempts to minimize exposure to credit risk by generally entering into derivative contracts with counterparties that have investment-grade credit ratings and are major financial institutions. The Company also periodically monitors any changes in the credit ratings of its counterparties. Quantitative Information – Derivative Financial Instruments As of September 30, 2019 and December 31, 2018 , the Company did no t have any derivative financial instruments. The effects of the Company's derivative financial instruments on its Unaudited Consolidated Statements of Operations and Comprehensive Loss were as follows for the periods presented: Derivative Instruments Statement of Operations Classification Amount of Gain (Loss) Recognized in Net (Loss) Income Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Derivative financial instruments: 2013 Interest Rate Swap Interest Expense $ — $ — $ — $ (1.2 ) FX Contracts Foreign currency gain, net — — — 0.2 2013 Interest Rate Swap Miscellaneous, net — — — 0.2 Amount of Gain Recognized in Other Comprehensive Loss Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Derivatives previously designated as hedging instruments: 2013 Interest Rate Swap, net of tax (a) $ — $ — $ — $ 0.7 (a) Net of tax benefits of nil and $0.5 million for the three and nine months ended September 30, 2018 , respectively.

PENSION AND POST-RETIREMENT BEN

PENSION AND POST-RETIREMENT BENEFITS	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
PENSION AND POST-RETIREMENT BENEFITS	PENSION AND POST-RETIREMENT BENEFITS Net Periodic Benefit Cost The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the three months ended September 30, 2019 and 2018 , respectively, were as follows: Other Post-Retirement Benefit Plans Three Months Ended September 30, 2019 2018 2019 2018 Net periodic benefit costs: Service cost $ 0.4 $ 0.5 $ — $ — Interest cost 5.1 4.6 0.1 0.1 Expected return on plan assets (6.0 ) (6.9 ) — — Amortization of actuarial loss 2.5 2.4 0.1 0.1 Curtailment gain — — — — Total net periodic benefit costs prior to allocation $ 2.0 $ 0.6 $ 0.2 $ 0.2 Portion allocated to Revlon Holdings — — — — Total net periodic benefit costs $ 2.0 $ 0.6 $ 0.2 $ 0.2 In the three months ended September 30, 2019 , the Company recognized net periodic benefit cost of $2.2 million , compared to net periodic benefit cost of $0.8 million in the three months ended September 30, 2018 , primarily due to lower expected return on plan assets and higher interest cost. The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the nine months ended September 30, 2019 and 2018 , respectively, were as follows: Pension Plans Other Nine Months Ended September 30, 2019 2018 2019 2018 Net periodic benefit costs: Service cost $ 1.4 $ 1.5 $ — $ — Interest cost 15.0 13.9 0.3 0.3 Expected return on plan assets (18.0 ) (20.8 ) — — Amortization of actuarial loss 7.5 6.9 0.2 0.3 Total net periodic benefit costs prior to allocation $ 5.9 $ 1.5 $ 0.5 $ 0.6 Portion allocated to Revlon Holdings (0.1 ) (0.1 ) — — Total net periodic benefit costs $ 5.8 $ 1.4 $ 0.5 $ 0.6 In the nine months ended September 30, 2019 , the Company recognized net periodic benefit cost of $6.3 million , compared to net periodic benefit cost of $2.0 million in the nine months ended September 30, 2018 , primarily due to lower expected return on plan assets and higher interest cost. Net periodic benefit costs are reflected in the Company's Unaudited Consolidated Financial Statements as follows for the periods presented: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net periodic benefit costs: Selling, general and administrative expense $ 0.5 $ 0.5 $ 1.4 $ 1.5 Miscellaneous, net 1.7 0.3 4.9 0.5 Total net periodic benefit costs $ 2.2 $ 0.8 $ 6.3 $ 2.0 The Company expects that it will have net periodic benefit cost of approximately $8.3 million for its pension and other post-retirement benefit plans for all of 2019, compared with net periodic benefit cost of $2.6 million in 2018. Contributions: The Company’s intent is to fund at least the minimum contributions required to meet applicable federal employee benefit laws and local laws, or to directly pay benefit payments where appropriate. During the third quarter of 2019 , $3.2 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During the nine months ended of 2019 , $7.3 million and $0.5 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2019 , the Company expects to contribute approximately $12 million in the aggregate to its pension and other post-retirement benefit plans. Relevant aspects of the qualified defined benefit pension plans, non-qualified pension plans and other post-retirement benefit plans sponsored by Products Corporation are disclosed in Note 13, "Pension and Post-Retirement Benefits," to the Consolidated Financial Statements in the Company's 2018 Form 10-K.

STOCK COMPENSATION PLAN AND OTH

STOCK COMPENSATION PLAN AND OTHER INCENTIVE PROGRAMS	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
STOCK COMPENSATION PLAN AND OTHER INCENTIVE PROGRAMS	STOCK COMPENSATION PLAN AND OTHER INCENTIVE PROGRAMS Revlon maintains the Fourth Amended and Restated Revlon, Inc. Stock Plan (the "Stock Plan"), which provides for awards of stock options, stock appreciation rights, restricted or unrestricted stock and restricted stock units ("RSUs") to eligible employees and directors of Revlon and its affiliates, including Products Corporation. An aggregate of 6,565,000 shares were reserved for issuance as Awards under the Stock Plan, of which there remained approximately 1.7 million shares available for grant as of September 30, 2019 . In July 2014, the Stock Plan was amended to renew the Stock Plan for a 7 -year renewal term expiring on April 14, 2021. Revlon 2019 Transaction Incentive Program On August 16, 2019, it was disclosed that MacAndrews & Forbes and Revlon have determined to explore strategic transactions involving Revlon and third parties. In light of this, the Compensation Committee of Revlon’s Board of Directors approved a Revlon 2019 Transaction Incentive Program (the “2019 TIP”) that enables the Company to award cash-based and RSU-based retention grants and transaction bonus awards, as well as providing for the accelerated vesting of time-based RSUs and restricted shares following a termination without cause or due to death or disability. On September 5, 2019, Revlon’s Board approved amendments to the Stock Plan: (1) to allow the Compensation Committee to delegate to Revlon’s Chief Executive Officer the authority to grant RSUs to the Company’s employees, other than its officers who are subject to Section 16 of the Securities Exchange Act of 1934, as amended (i.e., the Company’s Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer & Controller); (2) to allow for accelerated vesting of equity awards upon a termination without cause; (3) to change the minimum vesting period for specified equity awards from 3 years to 2 years; and (4) to increase by 250,000 shares the number of shares of Revlon common stock that are not subject to the Stock Plan’s minimum vesting requirements. The Company’s President and Chief Executive Officer declined an award under the retention program and will receive a transaction bonus only if the Company completes a transaction. Effective as of September 5, 2019, the Company granted a total of 206,812 time-based RSUs under the 2019 TIP which are scheduled to vest in equivalent amounts on each of December 31, 2020 and December 31, 2021, subject to continued employment (the “TIP RSUs”). The TIP RSUs vest in full upon an involuntary termination, other than if due to cause; provided that if a change of control occurs or a brand or business segment is sold and (i) the impacted grantee accepts an offer of employment from the buyer, then: (A) if the buyer assumes the TIP RSUs, the grantee will continue to vest in the assumed awards (with the grantee having the continued right to accelerated vesting upon an involuntary termination, other than if due to cause); and (B) if the buyer does not assume the TIP RSUs, the grantee’s TIP RSUs will vest upon closing the change of control; and (ii) the impacted grantee declines an offer of employment from the buyer for substantially comparable total compensation and benefits, the grantee will forfeit their unvested TIP RSUs (collectively, the “Special Vesting Rules”). The 2019 TIP also provides for the following cash-based awards payable to certain employees, subject to continued employment through the respective vesting dates: • $6.8 million payable in two equal installments as of December 31, 2020 and December 31, 2021; and • $2.5 million payable in one installment as of December 31, 2020. Such cash-based awards follow the same acceleration rules disclosed above following a termination without cause or due to death or disability. Long-Term Incentive Program The Company's LTIP RSUs consist of time-based RSUs and performance-based RSUs. Time-based RSUs are scheduled to vest ratably over a 3 -year service period, while performance-based RSUs are scheduled to vest based on the achievement of certain Company performance metrics and cliff-vest at the completion of a 3 -year performance period. The fair value of the LTIP and TIP RSUs is determined based on the NYSE closing share price on the grant date. In connection with the announcement of the 2019 TIP, in August 2019 the Company also approved applying the Special Vesting Rules to outstanding, pre-existing LTIP RSUs, except that accelerated vesting will apply only to any tranche of outstanding, pre-existing LTIP RSUs scheduled to vest in the 12-month period following termination, with any future tranches being forfeited. Prior to the approval of these Special Vesting Rules, while the outstanding, pre-existing LTIP RSUs would generally have accelerated vesting upon a change of control, they did not feature accelerated vesting for termination and, in such cases, they were entirely forfeited upon termination. As of September 30, 2019, there were no acceleration of vesting for pre-existing LTIP RSUs under the above-mentioned provisions. During the three months ended September 30, 2019 , the Company granted nil time-based and performance-based RSU awards under the Stock Plan (the "2019 LTIP RSUs"). During the nine months ended September 30, 2019 , the activity related to time-based and performance-based RSUs previously granted to eligible employees and the grant date fair value per share related to these RSUs were as follows under the LTIP and TIP plans, respectively: Time-Based LTIP Performance-Based LTIP RSUs (000's) Weighted-Average Grant Date Fair Value per RSU RSUs (000's) Weighted-Average Grant Date Fair Value per RSU Outstanding as of December 31, 2018 LTIP RSUs: 2018 434.7 $ 19.11 434.7 $ 19.11 2017 (a) 156.4 19.70 156.4 19.70 Total LTIP RSUs Outstanding as of December 31, 2018 591.1 591.1 Granted 2019 TIP RSUs Granted (b) 206.8 16.44 n/a LTIP RSUs Granted: 2019 446.0 22.55 446.1 22.55 Total LTIP RSUs Granted 446.0 446.1 Vested 2019 TIP RSUs Vested (b) — — n/a LTIP RSUs Vested: 2019 — — — — 2018 (132.8 ) 19.06 — — 2017 (a) (67.4 ) 19.70 — — Total LTIP RSUs Vested (200.2 ) — Forfeited/Canceled 2019 TIP RSUs Forfeited/Canceled (b) — n/a LTIP RSUs Forfeited/Canceled: 2019 (2.2 ) 22.55 (2.2 ) 22.55 2018 (45.5 ) 19.70 (51.4 ) 19.70 2017 (a) (28.1 ) 19.70 (34.6 ) 19.70 Total LTIP RSUs Forfeited/Canceled (75.8 ) (88.2 ) Outstanding as of September 30, 2019 2019 TIP RSUs (b) 206.8 16.44 n/a LTIP RSUs: 2019 443.8 22.55 443.9 22.55 2018 256.4 19.04 383.3 19.04 2017 (a) 60.9 19.70 121.8 19.70 Total LTIP RSUs 761.1 949.0 Total LTIP and TIP RSUs Outstanding as of September 30, 2019 967.9 949.0 (a) The 2017 time-based and performance-based LTIP RSUs are recognized over a 2 -year service and performance periods, respectively. (b) The 2019 TIP provides for RSU awards that are only time-based. Time-Based LTIP RSUs The Company recognized a net adjustment to compensation expense related to the time-based LTIP RSUs of $3.0 million for the nine months ended September 30, 2019 . As of September 30, 2019 , the Company had $12.7 million of total deferred compensation expense related to non-vested, time-based LTIP RSUs. The cost is recognized over the vesting period of the awards, as described above. One tranche of time-based LTIP RSUs vested during the nine months ended September 30, 2019 . Performance-based LTIP RSUs The Company recognized a net adjustment to compensation expense related to the performance-based LTIP RSUs of $2.4 million for the nine months ended September 30, 2019 . As of September 30, 2019 , the Company had $14.2 million of total deferred compensation expense related to non-vested, performance-based LTIP RSUs. The cost is recognized over the service period of the awards, as described above. No performance-based LTIP RSUs vested during the nine months ended September 30, 2019 .

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's provision for income taxes represents federal, foreign, state and local income taxes. The Company's effective tax rate differs from the applicable federal statutory rate due to the effect of state and local income taxes, tax rates and income in foreign jurisdictions, foreign earnings taxable in the U.S., the limitation on the deductibility of interest, valuation allowances and other items. The Company’s tax provision changes quarterly based on various factors including, but not limited to, the geographical level and mix of earnings; enacted tax legislation; foreign, state and local income taxes; tax audit settlements and the interaction of various global tax strategies. For the three and nine months ended September 30, 2019 , the Company concluded that the use of the cut-off method was more appropriate than the annual effective tax rate method, because the annual effective tax rate method would not be reliable due to its sensitivity to minimal changes in forecasted annual pre-tax earnings. The Company recorded a benefit from income taxes of $2.1 million (Products Corporation - $1.8 million ) for the three months ended September 30, 2019 and a benefit from incomes taxes of $38.7 million (Products Corporation - $38.2 million ) for the three months ended September 30, 2018 , respectively. The $36.6 million decrease (Products Corporation - $36.4 million ) in the benefit from income taxes, of which $34.3 million was non-cash, was primarily due to: (i) the decreased loss from continuing operations before income taxes; (ii) the mix and level of earnings; (iii) the impact of the 2017 Tax Act mainly due to an adjustment in the third quarter of 2018 related to a new U.S. Treasury regulation issued in September 2018 . The Company recorded a benefit from income taxes of $3.2 million (Products Corporation - $2.4 million ) for the nine months ended September 30, 2019 and a benefit from income taxes of $43.1 million (Products Corporation - $42.0 million ) for the nine months ended September 30, 2018 , respectively. The $39.9 million decrease (Products Corporation - $39.6 million ) in the benefit from income taxes, of which $34.3 million was non-cash, was primarily due to: (i) the decreased loss from continuing operations before income taxes; (ii) the mix and level of earnings; (iii) the impact of the 2017 Tax Act mainly due to an adjustment in the third quarter of 2018 related to a new U.S. Treasury regulation issued in September 2018 . For a further discussion, see Note 15, "Income Taxes," to the Consolidated Financial Statements in the Company's 2018 Form 10-K and Item 1A. “Risk Factors-Uncertainties in the interpretation and application of the U.S. income tax provisions could have a material impact on the Company's financial condition, results of operations and/or cash flows” in the Company's 2018 Form 10-K. The Company's effective tax rate for the three months and nine months ended September 30, 2019 was lower than the federal statutory rate of 21% , primarily due to the valuation allowance related to the limitation on the deductibility of interest and the U.S. tax on the Company's foreign earnings. The Company expects that its tax provision and effective tax rate in any individual quarter and year-to-date period will vary and may not be indicative of the Company's tax provision and effective tax rate for the full year. The Company concluded that, based on its evaluation of objective verifiable evidence, it does not require a valuation allowance on its federal deferred tax assets, other than those associated with the limitation on the deductibility of interest. The Company does have a valuation allowance on deferred tax assets associated with its activity in certain U.S. states and foreign jurisdictions. These conclusions regarding the establishment of valuation allowances on the Company's deferred tax assets for the nine months ended September 30, 2019 are consistent with the Company's conclusions on such matters as of the year ended December 31, 2018. However, if the Company does not generate sufficient taxable income in future periods, its deferred tax assets may not be realizable on a more-likely-than-not basis, which would result in the Company having to establish an additional valuation allowance against its deferred tax assets. The Company will continue to assess all available evidence, both negative and positive, to determine whether such additional valuation allowance is warranted. For a further discussion, see Note 15, "Income Taxes," to the Consolidated Financial Statements in the Company's 2018 Form 10-K and Item 1A. “Risk Factors-Uncertainties in the interpretation and application of the U.S. income tax provisions could have a material impact on the Company's financial condition, results of operations and/or cash flows” in the Company's 2018 Form 10-K.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS A roll-forward of the Company's accumulated other comprehensive loss as of September 30, 2019 is as follows: Foreign Currency Translation Actuarial (Loss) Gain on Post-retirement Benefits Other Accumulated Other Comprehensive Loss Balance at January 1, 2019 $ (24.4 ) $ (209.5 ) $ (0.3 ) $ (234.2 ) Foreign currency translation adjustment (0.5 ) — — (0.5 ) Amortization of pension related costs, net of tax of $(0.9) million (a) — 7.2 — 7.2 Other comprehensive (loss) income $ (0.5 ) $ 7.2 $ — $ 6.7 Balance at September 30, 2019 $ (24.9 ) $ (202.3 ) $ (0.3 ) $ (227.5 ) (a) Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 11 , "Pension and Post-retirement Benefits," for further discussion of the Company’s pension and other post-retirement plans. For the three and nine months ended September 30, 2019 , the Company did not have any activity related to financial instruments. As the 2013 Interest Rate Swap expired in May 2018 and had been fully amortized into earnings as of June 30, 2018, there was no activity related to the 2013 Interest Rate Swap for the three months ended September 30, 2018. The following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings during the nine months ended September 30, 2018 related to the 2013 Interest Rate Swap: 2013 Interest Rate Swap Beginning accumulated losses at December 31, 2017 $ (0.7 ) Reclassifications into earnings (net of $0.5 million tax benefit) (a) 0.7 Ending accumulated losses at September 30, 2018 $ — (a) Reclassified to interest expense.

SEGMENT DATA AND RELATED INFORM

SEGMENT DATA AND RELATED INFORMATION	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT DATA AND RELATED INFORMATION	SEGMENT DATA AND RELATED INFORMATION Operating Segments Operating segments include components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (the Company's "Chief Executive Officer") in deciding how to allocate resources and in assessing the Company's performance. As a result of the similarities in the procurement, manufacturing and distribution processes for the Company’s products, much of the information provided in the Unaudited Consolidated Financial Statements and provided in the segment table below is similar to, or the same as, that reviewed on a regular basis by the Company's Chief Executive Officer. As of September 30, 2019 , the Company’s operations are organized into the following reportable segments: • Revlon - The Revlon segment is comprised of the Company's flagship Revlon brands. Revlon segment products are primarily marketed, distributed and sold in the mass retail channel, large volume retailers, chain drug and food stores, chemist shops, hypermarkets, general merchandise stores, e-commerce sites, television shopping, department stores, professional hair and nail salons, one-stop shopping beauty retailers and specialty cosmetic stores in the U.S. and internationally under brands such as Revlon in color cosmetics; Revlon ColorSilk and Revlon Professional in hair color; and Revlon in beauty tools. • Elizabeth Arden - The Elizabeth Arden segment is comprised of the Company's Elizabeth Arden branded products. The Elizabeth Arden segment markets, distributes and sells fragrances, skin care and color cosmetics primarily to prestige retailers, department and specialty stores, perfumeries, boutiques, e-commerce sites, the mass retail channel, travel retailers and distributors, as well as direct sales to consumers via its Elizabeth Arden branded retail stores and elizabetharden.com e-commerce website, in the U.S. and internationally, under brands such as Elizabeth Arden Ceramide, Prevage, Eight Hour, SUPERSTART, Visible Difference and Skin Illuminating in the Elizabeth Arden skin care brands; and Elizabeth Arden White Tea, Elizabeth Arden Red Door, Elizabeth Arden 5th Avenue and Elizabeth Arden Green Tea in Elizabeth Arden fragrances. • Portfolio - The Company’s Portfolio segment markets, distributes and sells a comprehensive line of premium, specialty and mass products primarily to the mass retail channel, hair and nail salons and professional salon distributors in the U.S. and internationally and large volume retailers, specialty and department stores under brands such as Almay and SinfulColors in color cosmetics; American Crew in men's grooming products (which are also sold direct-to-consumer on its americancrew.com website); CND in nail polishes, gel nail color and nail enhancements; Cutex nail care products; Pure Ice in nail polishes; and Mitchum in anti-perspirant deodorants. The Portfolio segment also includes a multi-cultural hair care line consisting of Creme of Nature hair care products, which are sold in both professional salons and in large volume retailers and other retailers, primarily in the U.S.; and a body care line under the Natural Honey brand and hair color line under the Llongueras brand (licensed from a third party) that are both sold in the mass retail channel, large volume retailers and other retailers, primarily in Spain. • Fragrances - The Fragrances segment includes the development, marketing and distribution of certain owned and licensed fragrances as well as the distribution of prestige fragrance brands owned by third parties. These products are typically sold to retailers in the U.S. and internationally, including prestige retailers, specialty stores, e-commerce sites, the mass retail channel, travel retailers and other international retailers. The owned and licensed fragrances include brands such as Juicy Couture (which are also sold direct-to-consumer on its juicycouturebeauty.com website), Britney Spears , Elizabeth Taylor , Curve, John Varvatos , Christina Aguilera , Giorgio Beverly Hills , Ed Hardy , Charlie , Lucky Brand , Paul Sebastian , Alfred Sung , Jennifer Aniston , Mariah Carey , Halston , Geoffrey Beene , La Perla , White Shoulders , AllSaints and Wildfox . The Company's management evaluates segment profit for each of the Company's reportable segments. The Company allocates corporate expenses to each reportable segment to arrive at segment profit, and these expenses are included in the internal measure of segment operating performance. The Company defines segment profit as income from continuing operations before interest, taxes, depreciation, amortization, stock-based compensation expense, gains/losses on foreign currency fluctuations, gains/losses on the early extinguishment of debt and miscellaneous expenses. Segment profit also excludes the impact of certain items that are not directly attributable to the reportable segments' underlying operating performance. Such items are shown below in the table reconciling segment profit to consolidated income from continuing operations before income taxes. The Company does not have any material inter-segment sales. The accounting policies for each of the reportable segments are the same as those described in Note 1 , "Description of Business and Summary of Significant Accounting Policies." The Company's assets and liabilities are managed centrally and are reported internally in the same manner as the Unaudited Consolidated Financial Statements ; thus, no additional information regarding assets and liabilities of the Company’s reportable segments is produced for the Company's Chief Executive Officer or included in these Unaudited Consolidated Financial Statements . The following table is a comparative summary of the Company’s net sales and segment profit for Revlon and Product's Corporation by reportable segment for the periods presented. Revlon, Inc. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Segment Net Sales: Revlon $ 217.3 $ 249.5 $ 716.1 $ 736.9 Elizabeth Arden 123.2 122.1 352.0 333.9 Portfolio 118.2 138.4 354.1 420.5 Fragrances 138.1 145.4 298.0 331.6 Total $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9 Segment Profit: Revlon $ 7.3 $ 36.8 $ 58.5 $ 75.6 Elizabeth Arden 12.5 6.6 17.1 2.3 Portfolio 14.4 2.1 25.0 (5.8 ) Fragrances 34.2 26.9 53.6 41.2 Total $ 68.4 $ 72.4 $ 154.2 $ 113.3 Reconciliation: Total Segment Profit $ 68.4 $ 72.4 $ 154.2 $ 113.3 Less: Depreciation and amortization 38.9 40.1 124.6 119.4 Non-cash stock compensation expense 3.9 6.3 7.7 14.8 Non-Operating items: Restructuring and related charges 5.4 3.8 27.4 14.8 Acquisition and integration costs 0.1 3.4 0.7 12.0 Loss on disposal of minority investment — — — 20.1 Oxford ERP system disruption-related charges — 16.5 — 49.6 Financial control remediation actions and related charges 3.4 — 9.8 — Operating income (loss) 16.7 2.3 (16.0 ) (117.4 ) Less: Interest Expense 50.2 46.4 145.7 129.1 Amortization of debt issuance costs 3.7 3.8 10.4 9.1 Foreign currency losses, net 7.6 1.1 9.0 10.7 Miscellaneous, net 1.7 0.4 7.6 0.6 Loss from continuing operations before income taxes $ (46.5 ) $ (49.4 ) $ (188.7 ) $ (266.9 ) Products Corporation Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Segment Net Sales: Revlon $ 217.3 $ 249.5 $ 716.1 $ 736.9 Elizabeth Arden 123.2 122.1 352.0 333.9 Portfolio 118.2 138.4 354.1 420.5 Fragrances 138.1 145.4 298.0 331.6 Total $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9 Segment Profit: Revlon $ 7.9 $ 37.4 $ 60.6 $ 77.6 Elizabeth Arden 13.0 6.9 18.2 3.2 Portfolio 14.7 2.5 26.0 (4.6 ) Fragrances 34.6 27.3 54.5 42.1 Total $ 70.2 $ 74.1 $ 159.3 $ 118.3 Reconciliation: Total Segment Profit $ 70.2 $ 74.1 $ 159.3 $ 118.3 Less: Depreciation and amortization 38.9 40.1 124.6 119.4 Non-cash stock compensation expense 3.9 6.3 7.7 14.8 Non-Operating items: Restructuring and related charges 5.4 3.8 27.4 14.8 Acquisition and integration costs 0.1 3.4 0.7 12.0 Loss on disposal of minority investment — — — 20.1 Oxford ERP system disruption-related charges — 16.5 — 49.6 Financial control remediation actions and related charges 3.4 — 9.8 — Operating loss 18.5 4.0 (10.9 ) (112.4 ) Less: Interest Expense 50.2 46.4 145.7 129.1 Amortization of debt issuance costs 3.7 3.8 10.4 9.1 Foreign currency losses, net 7.6 1.1 9.0 10.7 Miscellaneous, net 1.7 0.4 7.6 0.6 Loss from continuing operations before income taxes $ (44.7 ) $ (47.7 ) $ (183.6 ) $ (261.9 ) As of September 30, 2019 , the Company had operations established in approximately 25 countries outside of the U.S. and its products are sold throughout the world. Generally, net sales by geographic area are presented by attributing revenues from external customers on the basis of where the products are sold. The following tables present the Company's segment net sales by geography and total net sales by classes of similar products for the periods presented: Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Revlon Elizabeth Arden Portfolio Fragrances Total Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 100.0 $ 29.5 $ 71.4 $ 98.6 $ 299.5 $ 367.9 $ 83.9 $ 214.5 $ 198.4 $ 864.7 EMEA* 49.8 53.5 38.5 28.3 170.1 157.8 148.1 111.4 73.1 490.4 Asia 29.8 30.7 1.0 2.9 64.4 77.8 97.0 3.2 9.6 187.6 Latin America* 17.4 1.8 4.4 2.7 26.3 52.3 6.0 15.8 6.1 80.2 Pacific* 20.3 7.7 2.9 5.6 36.5 60.3 17.0 9.2 10.8 97.3 $ 217.3 $ 123.2 $ 118.2 $ 138.1 $ 596.8 $ 716.1 $ 352.0 $ 354.1 $ 298.0 $ 1,720.2 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Revlon Elizabeth Arden Portfolio Fragrances Total Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 123.1 $ 40.3 $ 88.1 $ 99.3 $ 350.8 $ 388.2 $ 96.2 $ 264.8 $ 216.9 $ 966.1 EMEA* 57.9 48.3 40.5 33.2 179.9 166.5 141.4 126.0 81.6 515.5 Asia 28.6 23.2 1.1 3.4 56.3 78.5 71.6 3.1 9.9 163.1 Latin America* 19.9 3.2 6.0 3.4 32.5 49.3 7.9 16.8 10.5 84.5 Pacific* 20.0 7.1 2.7 6.1 35.9 54.4 16.8 9.8 12.7 93.7 $ 249.5 $ 122.1 $ 138.4 $ 145.4 $ 655.4 $ 736.9 $ 333.9 $ 420.5 $ 331.6 $ 1,822.9 * The EMEA region includes Europe, the Middle East, Africa and the Company's international Travel Retail business; the Latin America region includes Mexico; and the Pacific region includes Australia and New Zealand. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Classes of similar products: Net sales: Color cosmetics $ 173.6 29% $ 216.4 33% $ 569.9 33% $ 631.1 35% Fragrance 183.7 31% 191.7 29% 411.1 24% 448.5 25% Hair care 120.5 20% 129.6 20% 379.0 22% 391.0 21% Beauty care 43.6 7% 49.7 8% 132.7 8% 147.5 8% Skin care 75.4 13% 68.0 10% 227.5 13% 204.8 11% $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9 The following table presents the Company's long-lived assets by geographic area as of September 30, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Long-lived assets, net: United States $ 1,430.8 84% $ 1,416.2 84% International 275.9 16% 275.0 16% $ 1,706.7 $ 1,691.2

BASIC AND DILUTED EARNINGS PER

BASIC AND DILUTED EARNINGS PER COMMON SHARE	9 Months Ended
	Sep. 30, 2019
Earnings Per Share, Basic and Diluted [Abstract]
BASIC AND DILUTED EARNINGS PER COMMON SHARE	REVLON, INC. BASIC AND DILUTED EARNINGS PER COMMON SHARE Shares used in calculating Revlon's basic loss per share are computed using the weighted-average number of Revlon's common shares outstanding during each period. Shares used in diluted loss per share include the dilutive effect of unvested restricted stock, RSUs, TIP RSUs and LTIP RSUs under the Company’s Stock Plan using the treasury stock method. For the nine months ended September 30, 2019 , Revlon's diluted loss per share equals basic loss per share, as the assumed vesting of restricted stock, RSUs, TIP RSUs and LTIP RSUs would have an anti-dilutive effect. As of September 30, 2019 and 2018 , there were no outstanding stock options under the Company's Stock Plan. See Note 12 , "Stock Compensation Plan," for information on the LTIP and TIP RSUs. Following are the components of Revlon's basic and diluted loss per common share for the periods presented: Three months ended September 30, Nine months ended September 30, 2019 2018 2019 2018 Numerator: Loss from continuing operations, net of taxes $ (44.4 ) $ (10.7 ) $ (185.5 ) $ (223.8 ) (Loss) income from discontinued operations, net of taxes (0.3 ) (0.4 ) 2.0 (0.1 ) Net loss $ (44.7 ) $ (11.1 ) $ (183.5 ) $ (223.9 ) Denominator: Weighted-average common shares outstanding – Basic 53,129,004 52,834,879 53,057,154 52,777,883 Effect of dilutive restricted stock — — — — Weighted-average common shares outstanding – Diluted 53,129,004 52,834,879 53,057,154 52,777,883 Basic loss per common share: Continuing operations $ (0.84 ) $ (0.20 ) $ (3.50 ) $ (4.24 ) Discontinued operations — (0.01 ) 0.04 — Net loss per common share $ (0.84 ) $ (0.21 ) $ (3.46 ) $ (4.24 ) Diluted loss per common share: Continuing operations $ (0.84 ) $ (0.20 ) $ (3.50 ) $ (4.24 ) Discontinued operations — (0.01 ) 0.04 — Net loss per common share $ (0.84 ) $ (0.21 ) $ (3.46 ) $ (4.24 ) Unvested restricted stock and RSUs under the Stock Plan (a) 314,478 197,667 406,854 165,961 (a) These are outstanding common stock equivalents that were not included in the computation of Revlon's diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is involved in various routine legal proceedings incidental to the ordinary course of its business. The Company believes that the outcome of all pending legal proceedings in the aggregate is not reasonably likely to have a material adverse effect on the Company’s business, prospects, results of operations, financial condition and/or cash flows. However, in light of the uncertainties involved in legal proceedings generally, the ultimate outcome of a particular matter could be material to the Company’s operating results for a particular period depending on, among other things, the size of the loss or the nature of the liability imposed and the level of the Company’s income for that particular period.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Reimbursement Agreements Revlon, Products Corporation and MacAndrews & Forbes have entered into reimbursement agreements (the "Reimbursement Agreements") pursuant to which: (i) MacAndrews & Forbes is obligated to provide (directly or through its affiliates) certain professional and administrative services, including, without limitation, employees, to the Company, and to purchase services from third-party providers, such as insurance, legal, accounting and air transportation services, on behalf of the Company, to the extent requested by Products Corporation; and (ii) Products Corporation is obligated to provide certain professional and administrative services, including, without limitation, employees, to MacAndrews & Forbes and to purchase services from third-party providers, such as insurance, legal and accounting services, on behalf of MacAndrews & Forbes, to the extent requested by MacAndrews & Forbes, provided that in each case the performance of such services does not cause an unreasonable burden to MacAndrews & Forbes or Products Corporation, as the case may be. The Company reimburses MacAndrews & Forbes for the allocable costs of the services that MacAndrews & Forbes purchases for or provides to the Company and for the reasonable out-of-pocket expenses that MacAndrews & Forbes incurs in connection with the provision of such services. MacAndrews & Forbes reimburses Products Corporation for the allocable costs of the services that Products Corporation purchases for or provides to MacAndrews & Forbes and for the reasonable out-of-pocket expenses incurred by Products Corporation in connection with the purchase or provision of such services. Each of the Company, on the one hand, and MacAndrews & Forbes, on the other, has agreed to indemnify the other party for losses arising out of the services provided by it under the Reimbursement Agreements, other than losses resulting from its willful misconduct or gross negligence. The Reimbursement Agreements may be terminated by either party on 90 days' notice. The Company does not intend to request services under the Reimbursement Agreements unless their costs would be at least as favorable to the Company as could be obtained from unaffiliated third parties. The Company participates in MacAndrews & Forbes' directors and officers liability insurance program (the "D&O Insurance Program"), as well as its other insurance coverages, such as property damage, business interruption, liability and other coverages, which cover the Company, as well as MacAndrews & Forbes and its subsidiaries. The limits of coverage for certain of the policies are available on an aggregate basis for losses to any or all of the participating companies and their respective directors and officers. The Company reimburses MacAndrews & Forbes from time-to-time for their allocable portion of the premiums for such coverage or the Company pays the insurers directly, which premiums the Company believes are more favorable than the premiums that the Company would pay were it to secure stand-alone coverage. Any amounts paid by the Company directly to MacAndrews & Forbes in respect of premiums are included in the amounts paid under the Reimbursement Agreements. The net activity related to services purchased under the Reimbursement Agreements during the nine months ended September 30, 2019 and 2018 was $0.3 million expense and $0.4 million income, respectively. As of September 30, 2019 and December 31, 2018 , a receivable balance of nil and $0.3 million , respectively, from MacAndrews & Forbes were included in the Company's Consolidated Balance Sheet for transactions subject to the Reimbursement Agreements. 2019 Senior Line of Credit Facility See Note 8 , "Long-term Debt" and Note 20 , “Subsequent Events,” regarding the 2019 Senior Line of Credit Agreement between Products Corporation and MacAndrews & Forbes Group, LLC. Other During the nine months ended September 30, 2019 and 2018 , the Company engaged several companies in which MacAndrews & Forbes had a controlling interest to provide the Company with various ordinary course business services. These services included processing approximately $19.8 million and $16.9 million of coupon redemptions for the Company's retail customers for the nine months ended September 30, 2019 and 2018 , respectively, for which the Company incurred fees of approximately $0.5 million and $0.2 million for each of the nine months ended September 30, 2019 and 2018 , and other similar advertising, coupon redemption and raw material supply services, for which the Company had net payables aggregating to approximately $0.5 million and $0.2 million for the nine months ended September 30, 2019 and 2018 , respectively. As of September 30, 2019 and December 31, 2018 , a payable balance of approximately $5.3 million and nil , respectively, were included in the Company's Consolidated Balance Sheet for the aforementioned coupon redemption services. The Company believes that its engagement of each of these affiliates was on arm's length terms, taking into account each firm's expertise in its respective field, and that the fees paid or received were at least as favorable as those available from unaffiliated parties.

PRODUCTS CORPORATION AND SUBSID

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION	9 Months Ended
	Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract]
PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION	PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION Products Corporation's 5.75% Senior Notes and 6.25% Senior Notes are fully and unconditionally guaranteed on a senior basis by certain of Products Corporation’s direct and indirect wholly-owned domestic subsidiaries (the " 5.75% Senior Notes Guarantors" and the " 6.25% Senior Notes Guarantors," respectively, and together the "Guarantor Subsidiaries"). The following Condensed Consolidating Unaudited Financial Statements present the financial information as of September 30, 2019 and December 31, 2018 , and for each of the three and nine months ended September 30, 2019 and 2018 for (i) Products Corporation on a stand-alone basis; (ii) the Guarantor Subsidiaries on a stand-alone basis; (iii) the subsidiaries of Products Corporation that do not guarantee Products Corporation's 5.75% Senior Notes and 6.25% Senior Notes (the "Non-Guarantor Subsidiaries") on a stand-alone basis; and (iv) Products Corporation, the Guarantor Subsidiaries and the Non-Guarantor Subsidiaries on a consolidated basis. The Condensed Consolidating Unaudited Financial Statements are presented on the equity method, under which the investments in subsidiaries are recorded at cost and adjusted to the applicable share of the subsidiary's cumulative results of operations, capital contributions, distributions and other equity changes. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 1.2 $ 3.2 $ 56.3 $ — $ 60.7 Trade receivables, less allowances for doubtful accounts 85.6 130.1 239.2 — 454.9 Inventories 152.4 182.9 186.7 — 522.0 Prepaid expenses and other 234.2 27.4 48.6 — 310.2 Intercompany receivables 2,690.4 2,601.9 377.3 (5,669.6 ) — Investment in subsidiaries 1,570.0 14.5 — (1,584.5 ) — Property, plant and equipment, net 212.5 94.1 107.1 — 413.7 Deferred income taxes 178.1 (20.4 ) (16.5 ) — 141.2 Goodwill 160.0 263.9 249.5 — 673.4 Intangible assets, net 13.3 353.3 130.1 — 496.7 Other assets 68.6 19.8 34.5 — 122.9 Total assets $ 5,366.3 $ 3,670.7 $ 1,412.8 $ (7,254.1 ) $ 3,195.7 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 5.1 $ — $ 5.1 Current portion of long-term debt 363.4 — 0.1 — 363.5 Accounts payable 150.4 79.4 92.5 — 322.3 Accrued expenses and other 139.2 69.4 163.0 — 371.6 Intercompany payables 2,717.3 2,464.1 488.3 (5,669.7 ) — Long-term debt 2,826.8 — 79.8 — 2,906.6 Other long-term liabilities 251.7 36.7 36.2 — 324.6 Total liabilities 6,448.8 2,649.6 865.0 (5,669.7 ) 4,293.7 Stockholder’s deficiency (1,082.5 ) 1,021.1 547.8 (1,584.4 ) (1,098.0 ) Total liabilities and stockholder’s deficiency $ 5,366.3 $ 3,670.7 $ 1,412.8 $ (7,254.1 ) $ 3,195.7 Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of December 31, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 7.3 $ 6.6 $ 73.4 $ — $ 87.3 Trade receivables, less allowances for doubtful accounts 89.7 103.5 238.1 — 431.3 Inventories 150.7 196.5 176.0 — 523.2 Prepaid expenses and other 214.7 25.0 60.0 — 299.7 Intercompany receivables 2,225.4 2,177.2 266.1 (4,668.7 ) — Investment in subsidiaries 1,627.4 30.4 — (1,657.8 ) — Property, plant and equipment, net 197.1 57.5 99.9 — 354.5 Deferred income taxes 105.9 (6.9 ) 15.8 — 114.8 Goodwill 159.9 263.9 250.1 — 673.9 Intangible assets, net 21.2 412.2 98.6 — 532.0 Other assets 71.8 23.4 35.6 — 130.8 Total assets $ 4,871.1 $ 3,289.3 $ 1,313.6 $ (6,326.5 ) $ 3,147.5 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 9.3 $ — $ 9.3 Current portion of long-term debt 348.0 — 0.1 — 348.1 Accounts payable 148.8 88.6 94.7 — 332.1 Accrued expenses and other 152.6 87.0 195.1 — 434.7 Intercompany payables 2,226.8 2,028.9 413.0 (4,668.7 ) — Long-term debt 2,644.6 — 83.1 — 2,727.7 Other long-term liabilities 153.4 11.2 64.1 — 228.7 Total liabilities 5,674.2 2,215.7 859.4 (4,668.7 ) 4,080.6 Stockholder’s deficiency (803.1 ) 1,073.6 454.2 (1,657.8 ) (933.1 ) Total liabilities and stockholder’s deficiency $ 4,871.1 $ 3,289.3 $ 1,313.6 $ (6,326.5 ) $ 3,147.5 Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Three Months Ended September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 118.4 $ 174.8 $ 303.9 $ (0.3 ) $ 596.8 Cost of sales 64.9 88.1 116.3 (0.3 ) 269.0 Gross profit 53.5 86.7 187.6 — 327.8 Selling, general and administrative expenses 90.5 82.1 133.7 — 306.3 Acquisition and integration costs 0.1 — — — 0.1 Restructuring charges and other, net 1.0 0.5 1.4 — 2.9 Operating (loss) income (38.1 ) 4.1 52.5 — 18.5 Other (income) expense: Intercompany interest, net (1.1 ) 0.6 0.5 — — Interest expense 48.5 — 1.7 — 50.2 Amortization of debt issuance costs 3.7 — — — 3.7 Foreign currency losses (gains), net 0.9 (0.1 ) 6.8 — 7.6 Miscellaneous, net (8.4 ) (10.0 ) 20.1 — 1.7 Other expense (income), net 43.6 (9.5 ) 29.1 — 63.2 (Loss) income from continuing operations before income taxes (81.7 ) 13.6 23.4 — (44.7 ) (Benefit from) provision for income taxes (31.4 ) 18.9 10.7 — (1.8 ) (Loss) income from continuing operations, net of taxes (50.3 ) (5.3 ) 12.7 — (42.9 ) Loss from discontinued operations, net of taxes — — (0.3 ) — (0.3 ) Equity in income (loss) of subsidiaries 30.8 0.1 — (30.9 ) — Net (loss) income $ (19.5 ) $ (5.2 ) $ 12.4 $ (30.9 ) $ (43.2 ) Other comprehensive income (loss) 0.5 3.9 (1.9 ) (2.0 ) 0.5 Total comprehensive (loss) income $ (19.0 ) $ (1.3 ) $ 10.5 $ (32.9 ) $ (42.7 ) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Three Months Ended September 30, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 149.3 $ 196.5 $ 308.5 $ 1.1 $ 655.4 Cost of sales 77.2 104.4 122.3 1.1 305.0 Gross profit 72.1 92.1 186.2 — 350.4 Selling, general and administrative expenses 99.6 98.0 141.5 — 339.1 Acquisition and integration costs 2.2 0.4 0.8 — 3.4 Restructuring charges and other, net 0.7 2.0 1.2 — 3.9 Operating (loss) income (30.4 ) (8.3 ) 42.7 — 4.0 Other (income) expense: Intercompany interest, net (0.8 ) 0.6 0.2 — — Interest expense 44.7 — 1.7 — 46.4 Amortization of debt issuance costs 3.8 — — — 3.8 Foreign currency losses, net 0.5 — 0.6 — 1.1 Miscellaneous, net (4.7 ) (16.1 ) 21.2 — 0.4 Other expense (income), net 43.5 (15.5 ) 23.7 — 51.7 (Loss) income from continuing operations before income taxes (73.9 ) 7.2 19.0 — (47.7 ) (Benefit from) provision for income taxes (41.5 ) 1.4 1.9 — (38.2 ) Loss from continuing operations, net of taxes (32.4 ) 5.8 17.1 — (9.5 ) Loss from discontinued operations, net of taxes — — (0.4 ) — (0.4 ) Equity in (loss) income of subsidiaries 22.5 6.4 — (28.9 ) — Net (loss) income $ (9.9 ) $ 12.2 $ 16.7 $ (28.9 ) $ (9.9 ) Other comprehensive (loss) income (2.6 ) (0.5 ) (0.3 ) 0.8 (2.6 ) Total comprehensive (loss) income $ (12.5 ) $ 11.7 $ 16.4 $ (28.1 ) $ (12.5 ) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Nine Months Ended September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 429.4 $ 428.9 $ 865.4 $ (3.5 ) $ 1,720.2 Cost of sales 205.1 217.3 331.8 (3.5 ) 750.7 Gross profit 224.3 211.6 533.6 — 969.5 Selling, general and administrative expenses 329.5 238.7 399.9 — 968.1 Acquisition and integration costs 0.6 0.1 — — 0.7 Restructuring charges and other, net 3.4 3.4 4.8 — 11.6 Operating (loss) income (109.2 ) (30.6 ) 128.9 — (10.9 ) Other (income) expense: Intercompany interest, net (3.5 ) 2.0 1.5 — — Interest expense 140.5 — 5.2 — 145.7 Amortization of debt issuance costs 10.4 — — — 10.4 Foreign currency losses, net 1.2 0.2 7.6 — 9.0 Miscellaneous, net (26.4 ) (36.2 ) 70.2 — 7.6 Other expense (income), net 122.2 (34.0 ) 84.5 — 172.7 (Loss) income from continuing operations before income taxes (231.4 ) 3.4 44.4 — (183.6 ) (Benefit from) provision for income taxes (36.8 ) 19.3 15.1 — (2.4 ) (Loss) income from continuing operations, net of taxes (194.6 ) (15.9 ) 29.3 — (181.2 ) Income from discontinued operations, net of taxes — — 2.0 — 2.0 Equity in income (loss) of subsidiaries 39.3 11.8 — (51.1 ) — Net (loss) income $ (155.3 ) $ (4.1 ) $ 31.3 $ (51.1 ) $ (179.2 ) Other comprehensive income (loss) 6.7 2.7 (1.8 ) (0.9 ) 6.7 Total comprehensive (loss) income $ (148.6 ) $ (1.4 ) $ 29.5 $ (52.0 ) $ (172.5 ) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Nine Months Ended September 30, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 478.3 $ 485.3 $ 860.8 $ (1.5 ) $ 1,822.9 Cost of sales 231.9 239.4 337.4 (1.5 ) 807.2 Gross profit 246.4 245.9 523.4 — 1,015.7 Selling, general and administrative expenses 326.6 314.0 441.5 — 1,082.1 Acquisition and integration costs 7.8 1.4 2.8 — 12.0 Restructuring charges and other, net 5.1 2.2 6.6 — 13.9 Loss on disposal of minority investment 20.1 — — — 20.1 Operating income (113.2 ) (71.7 ) 72.5 — (112.4 ) Other (income) expenses: Intercompany interest, net (4.7 ) 1.8 2.9 — — Interest expense 127.0 — 2.1 — 129.1 Amortization of debt issuance costs 9.1 — — — 9.1 Foreign currency losses, net 2.5 0.4 7.8 — 10.7 Miscellaneous, net (15.0 ) (41.8 ) 57.4 — 0.6 Other expense (income), net 118.9 (39.6 ) 70.2 — 149.5 (Loss) income from continuing operations before income taxes (232.1 ) (32.1 ) 2.3 — (261.9 ) (Benefit from) provision for income taxes (49.7 ) 6.5 1.2 — (42.0 ) (Loss) income from continuing operations, net of taxes (182.4 ) (38.6 ) 1.1 — (219.9 ) Loss from discontinued operations, net of taxes — — (0.1 ) — (0.1 ) Equity in (loss) income of subsidiaries (37.6 ) 1.6 — 36.0 — Net (loss) income $ (220.0 ) $ (37.0 ) $ 1.0 $ 36.0 $ (220.0 ) Other comprehensive (loss) income (5.1 ) (3.3 ) (9.3 ) 12.6 (5.1 ) Total comprehensive (loss) income $ (225.1 ) $ (40.3 ) $ (8.3 ) $ 48.6 $ (225.1 ) Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash (used in) provided by operating activities $ (169.1 ) $ 5.6 $ (3.3 ) $ — $ (166.8 ) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (10.9 ) (2.0 ) (7.1 ) — (20.0 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (11.5 ) (7.2 ) (3.7 ) — (22.4 ) Net borrowings under the Amended 2016 Revolving Credit Facility 13.4 — — — 13.4 Net borrowings under the 2019 Term Loan Facility 200.0 — — — 200.0 Repayments under the 2016 Term Loan Facility (13.5 ) — — — (13.5 ) Payment of financing costs (12.2 ) — (1.2 ) — (13.4 ) Tax withholdings related to net share settlements of restricted stock units and awards (1.6 ) — — — (1.6 ) Other financing activities (0.6 ) (0.1 ) (0.2 ) — (0.9 ) Net cash provided by (used in) financing activities 174.0 (7.3 ) (5.1 ) — 161.6 Effect of exchange rate changes on cash, cash equivalents and restricted cash — 0.4 (1.8 ) — (1.4 ) Net decrease in cash, cash equivalents and restricted cash (6.0 ) (3.3 ) (17.3 ) — (26.6 ) Cash, cash equivalents and restricted cash at beginning of period $ 7.2 $ 6.6 $ 73.7 $ — $ 87.5 Cash, cash equivalents and restricted cash at end of period $ 1.2 $ 3.3 $ 56.4 $ — $ 60.9 Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (196.0 ) $ (0.5 ) $ (100.2 ) $ — $ (296.7 ) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (24.4 ) (5.0 ) (12.2 ) — (41.6 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease (increase) in short-term borrowings and overdraft (3.6 ) 7.3 (1.4 ) — 2.3 Net borrowings under the Amended 2016 Revolving Credit Facility 251.3 — — — 251.3 Net borrowings under the 2018 Foreign Asset-Based Term Loan — — 89.4 — 89.4 Repayments under the 2016 Term Loan Facility (13.5 ) — — — (13.5 ) Payments of financing costs (4.7 ) — (4.7 ) — (9.4 ) Tax withholdings related to net share settlements of restricted stock units and awards (3.6 ) — — — (3.6 ) Other financing activities 0.3 — (0.2 ) — 0.1 Net cash provided by financing activities 226.2 7.3 83.1 — 316.6 Effect of exchange rate changes on cash, cash equivalents and restricted cash — (0.1 ) (3.1 ) — (3.2 ) Net increase (decrease) in cash, cash equivalents and restricted cash 5.8 1.7 (32.4 ) — (24.9 ) Cash, cash equivalents and restricted cash at beginning of period $ 0.3 $ 5.3 $ 81.8 $ — 87.4 Cash, cash equivalents and restricted cash at end of period $ 6.1 $ 7.0 $ 49.4 $ — $ 62.5

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Extension of the Maturity of the 2019 Senior Line of Credit On November 7, 2019, Products Corporation and MacAndrews & Forbes Group, LLC, Revlon’s majority stockholder, entered into the Amended and Restated 2019 Senior Unsecured Line of Credit Agreement (the “Amended 2019 Line of Credit Agreement”) to extend the maturity of the 2019 Senior Line of Credit Agreement entered into on June 27, 2019 by 1-year, expiring December 31, 2020. As of September 30, 2019 and as of the November 7, 2019 extension date, there were no borrowings outstanding under this facility. As of September 30, 2019, MacAndrews & Forbes Group, LLC and its affiliates beneficially owned 46,223,321 shares of Revlon’s Class A common stock, representing approximately 87.2% of Revlon’s outstanding shares of voting capital stock as of such date.

DESCRIPTION OF BUSINESS AND S_2

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The preparation of the Company's Unaudited Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Unaudited Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Unaudited Consolidated Financial Statements include, but are not limited to: allowances for doubtful accounts; inventory valuation reserves; expected sales returns and allowances; trade support costs; certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets; income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities; restructuring costs; and certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations.
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Evaluated and/or Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02" or "ASC 842"), which requires lessees to recognize a right-of-use asset and a related lease liability on the balance sheet for all leases, with the exception of short-term leases. The lease liability will be equal to the present value of lease payments and the right-of-use asset will be based on the lease liability, subject to certain adjustments, such as initial direct costs. Leases will continue to be classified as either operating or finance leases in the income statement. This guidance is effective for annual periods beginning after December 15, 2018, with early adoption permitted. The Company adopted ASU No. 2016-02 beginning as of January 1, 2019, using a modified retrospective approach and applying the standard’s transition provisions at the effective date of January 1, 2019. In addition, the Company elected to apply the package of practical expedients identified under ASC 842. See Note 5 , "Leases," for additional disclosures provided as a result of this ASU. In February 2018, the FASB issued ASU No. 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220) - Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income," which gives entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the Tax Cuts and Jobs Act of 2017 (the "Tax Act") to retained earnings. The guidance was effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Entities are required to make additional disclosures, regardless of whether they elect to reclassify stranded amounts of tax effects. The Company has elected not to adopt this amendment and will include required financial statement disclosures, as applicable. No impact is expected to the Company’s results of operations and/or financial condition. Recently Issued Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-15, "Internal Use Software (Subtopic 350-40) - Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract," which requires a customer in a cloud computing hosting arrangement that is a service contract to follow the existing guidance in ASC 350-40 on internal-use software to determine which implementation costs are to be deferred and recognized as an asset and which costs are to be expensed as incurred. The new guidance: (i) specifies the financial statement presentation of capitalized implementation costs and the related amortization; (ii) will require entities to disclose the nature of hosting arrangements that are service contracts and the amount of implementation costs capitalized, amortized and impaired in each reporting period; and (iii) provides disclosures about significant judgments made when applying the guidance. Implementation costs that are recognized as an asset under the new guidance would be expensed over the term of the hosting arrangement. The term of the hosting arrangement would be the non-cancellable period of the arrangement and certain periods covered by options to renew the arrangement. The Company currently presents the capitalized cost of acquired software as a component of property, plant and equipment in its consolidated financial statements. This guidance is effective for annual periods beginning after December 15, 2019, with early adoption permitted, and may be applied either retrospectively or prospectively to all implementation costs incurred after adoption. The Company will adopt ASU No. 2018-15 prospectively, beginning as of January 1, 2020, and expects that this new guidance will not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In August 2018, the FASB issued ASU No. 2018-14, "Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715): Disclosure Framework-Changes to the Disclosure Requirements for Defined Benefit Plans.” This new guidance removes certain disclosures that are not considered cost beneficial, clarifies certain required disclosures and requires certain additional disclosures. This guidance is effective for annual periods beginning after December 15, 2020, with early adoption permitted. The Company will adopt this guidance (on a retrospective basis for certain new additional disclosures), beginning as of January 1, 2021. While the Company is currently assessing the impact of this new pronouncement, the new guidance, which only affects disclosure items, is not expected to have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, " which was subsequently amended in November 2018 through ASU No. 2018-19, " Codification Improvements to Topic 326, Financial Instruments - Credit Losses." ASU No. 2016-13 will require entities to estimate lifetime expected credit losses for trade and other receivables, net investments in leases, financing receivables, debt securities and other instruments, which will result in earlier recognition of credit losses. Further, the new credit loss model will affect how entities in all industries estimate their allowance for losses for receivables that are current with respect to their payment terms. ASU No. 2018-19 further clarifies that receivables arising from operating leases are not within the scope of Subtopic 326. Instead, impairment from receivables of operating leases should be accounted for in accordance with Topic 842, Leases . In October 2019, after considering comments received, the FASB affirmed a proposal to defer the effective date of ASU No. 2016-13 for certain companies. Consequently, the FASB is expected to issue a final ASU in November 2019, which will result in the new guidance on credit losses for smaller reporting companies ("SRC") to be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. This guidance will be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (i.e., a modified-retrospective approach). Under the above-mentioned deferral, the Company expects to adopt ASU No. 2016-03, and the related ASU No. 2018-19 amendments, beginning as of January 1, 2023 and is in the process of assessing the impact, if any, that this new guidance is expected to have on the Company’s results of operations, financial condition and/or financial statement disclosures.

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	9 Months Ended
	Sep. 30, 2019
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Charges	A summary of the 2018 Optimization Restructuring Charges incurred through September 30, 2019 is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits Other Costs Total Restructuring Charges Inventory Adjustments (a) Other Related Charges (b) Total Restructuring and Related Charges Charges incurred through December 31, 2018 $ 4.5 $ — $ 4.5 $ — $ 1.2 $ 5.7 Charges incurred during the nine months ended September 30, 2019 12.0 0.5 12.5 4.2 11.4 28.1 Cumulative charges incurred through September 30, 2019 $ 16.5 $ 0.5 $ 17.0 $ 4.2 $ 12.6 $ 33.8 (a) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss. (b) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss. A summary of the 2018 Optimization Restructuring Charges incurred through September 30, 2019 by reportable segment is presented in the following table: Charges incurred during the nine months ended September 30, 2019 Cumulative charges incurred through September 30, 2019 Revlon $ 5.7 $ 7.6 Elizabeth Arden 2.5 3.4 Portfolio 2.3 3.3 Fragrances 2.0 2.7 Total $ 12.5 $ 17.0 A summary of the EA Integration Restructuring Charges incurred through September 30, 2019 is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits (a) Lease Termination and Other Costs (b) Total Restructuring Charges Inventory Adjustments (c) Other Related Charges (d) Total Restructuring and Related Charges Charges incurred through December 31, 2018 $ 72.2 $ 5.1 $ 77.3 $ 1.9 $ 3.0 $ 82.2 Charges incurred during the nine months ended September 30, 2019 0.4 — 0.4 — — 0.4 Cumulative charges incurred through September 30, 2019 $ 72.6 $ 5.1 $ 77.7 $ 1.9 $ 3.0 $ 82.6 (a) Includes reversal of previously accrued restructuring charges during the three months ended September 30, 2019 . (b) Lease termination liabilities related to certain exited office space were adjusted following the implementation of ASC 842. See Note 5 , "Leases," for additional information. (c) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss. (d) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss. A summary of the EA Integration Restructuring Charges incurred through September 30, 2019 by reportable segment is presented in the following table: Charges incurred during the nine months ended September 30, 2019 Cumulative charges incurred through September 30, 2019 Revlon $ — $ 32.9 Elizabeth Arden 0.4 13.7 Portfolio — 13.1 Fragrances — 18.0 Total $ 0.4 $ 77.7
Schedule of Liability Balance and Activity of Restructuring Programs	The liability balance and related activity for each of the Company's restructuring programs are presented in the following table: Utilized, Net Liability Balance at January 1, 2019 Expense, Net Foreign Currency Translation Cash Non-cash Liability Balance at September 30, 2019 2018 Optimization Program: (a) Employee severance and other personnel benefits $ 3.7 $ 12.0 $ — $ (6.8 ) $ — $ 8.9 Other 1.2 16.1 — (8.2 ) — 9.1 Total 2018 Optimization Program 4.9 28.1 — (15.0 ) — 18.0 EA Integration Restructuring Program: Employee severance and other personnel benefits 13.8 0.4 (0.4 ) (7.7 ) — 6.1 Other (b) 4.2 — — (0.4 ) (3.5 ) 0.3 Total EA Integration Restructuring Program 18.0 0.4 (0.4 ) (8.1 ) (3.5 ) 6.4 Other individually immaterial actions: (c) Employee severance and other personnel benefits 4.6 (1.4 ) — (1.8 ) (1.1 ) 0.3 Other 0.8 0.3 — (0.4 ) 0.7 Total other individually immaterial actions 5.4 (1.1 ) — (2.2 ) (1.1 ) 1.0 Total restructuring reserve $ 28.3 $ 27.4 $ (0.4 ) $ (25.3 ) $ (4.6 ) $ 25.4 (a) $15.6 million relates to other restructuring-related charges that were reflected within SG&A and cost of sales in the Company’s September 30, 2019 Consolidated Statement of Operations and Comprehensive Loss. (b) Non-cash utilization relates to approximately $3.5 million of lease termination liabilities related to certain exited office space that were adjusted following the implementation of ASC 842. See Note 5 , "Leases," for additional information. (c) Consists primarily of the Company's other individually and collectively immaterial restructuring initiatives, including those in Denmark, Norway and Sweden.

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations	The summary comparative financial results of discontinued operations were as follows for the periods presented: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net sales $ — $ — $ — $ — (Loss) income from discontinued operations, before taxes (0.3 ) (0.4 ) 2.0 (0.1 ) Provision for income taxes — — — — (Loss) income from discontinued operations, net of taxes (0.3 ) (0.4 ) 2.0 (0.1 ) As of September 30, 2019 and December 31, 2018 , assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consisted of the following: September 30, December 31, 2019 2018 Cash and cash equivalents $ 1.0 $ 1.1 Trade receivables, net — 0.2 Total current assets 1.0 1.3 Total assets $ 1.0 $ 1.3 Accounts payable $ — $ 0.5 Accrued expenses and other 1.2 3.3 Total current liabilities 1.2 3.8 Total liabilities $ 1.2 $ 3.8

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Components of Inventories	As of September 30, 2019 and December 31, 2018 , the Company's inventory balances consisted of the following: September 30, December 31, 2019 2018 Raw materials and supplies $ 130.0 $ 143.5 Work-in-process 8.8 5.6 Finished goods 383.2 374.1 $ 522.0 $ 523.2

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Disclosure of Leases	The following table includes disclosure related to the new ASC 842 lease standard, after application of the aforementioned practical expedients and short-term lease considerations: Nine Months Ended September 30, 2019 Lease Cost: Finance Lease Cost: Amortization of ROU assets $ 0.2 Interest on lease liabilities 0.1 Operating Lease Cost 31.4 Total Lease Cost 31.7 Other Information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases 0.1 Operating cash flows from operating leases 30.6 Financing cash flows from finance leases 0.7 ROU assets for finance leases $ 1.2 ROU assets for operating leases 93.9 Amortization on ROU assets for finance leases 0.2 Amortization on ROU assets for operating leases 16.7 Weighted-average remaining lease term - finance leases 3.2 years Weighted-average remaining lease term - operating leases 6.3 years Weighted-average discount rate - finance leases 16.0 % Weighted-average discount rate - operating leases 15.8 %
Finance Lease Maturities	Maturities of lease liabilities as of September 30, 2019 were as follows: Operating Leases Finance Leases October 2019 through December 2019 $ 9.3 $ 0.2 2020 33.1 0.6 2021 29.6 0.5 2022 23.1 0.3 2023 18.9 — Thereafter 60.3 — Total undiscounted cash flows $ 174.3 $ 1.6 Present value: Short-term lease liability $ 13.9 $ 0.7 Long-term lease liability 92.3 0.5 Total lease liability $ 106.2 $ 1.2 Difference between undiscounted cash flows and discounted cash flows $ 68.1 $ 0.4
Operating Lease Maturities	Maturities of lease liabilities as of September 30, 2019 were as follows: Operating Leases Finance Leases October 2019 through December 2019 $ 9.3 $ 0.2 2020 33.1 0.6 2021 29.6 0.5 2022 23.1 0.3 2023 18.9 — Thereafter 60.3 — Total undiscounted cash flows $ 174.3 $ 1.6 Present value: Short-term lease liability $ 13.9 $ 0.7 Long-term lease liability 92.3 0.5 Total lease liability $ 106.2 $ 1.2 Difference between undiscounted cash flows and discounted cash flows $ 68.1 $ 0.4

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Goodwill by Segment	The following table presents the changes in goodwill by segment during the nine months ended September 30, 2019 : Revlon Portfolio Elizabeth Arden Fragrances Total Balance at January 1, 2019 $ 265.0 $ 171.2 $ 116.9 $ 120.8 $ 673.9 Foreign currency translation adjustment (0.3 ) (0.2 ) — — (0.5 ) Balance at September 30, 2019 $ 264.7 $ 171.0 $ 116.9 $ 120.8 $ 673.4 Cumulative goodwill impairment charges (a) $ (55.2 ) (a) Amount refers to cumulative goodwill impairment charges related to impairments recognized in 2015, 2017 and 2018; no impairment charges were recognized during the nine months ended September 30, 2019 .
Summary of Finite-Lived Intangible Assets	The following tables present details of the Company's total intangible assets as of September 30, 2019 and December 31, 2018 : September 30, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 271.1 $ (106.6 ) $ 164.5 13 Customer relationships 247.6 (93.0 ) 154.6 12 Patents and internally-developed intellectual property 21.1 (11.5 ) 9.6 5 Distribution rights 31.0 (5.3 ) 25.7 15 Other 1.3 (1.3 ) — 0 Total finite-lived intangible assets $ 572.1 $ (217.7 ) $ 354.4 Indefinite-lived intangible assets: Trade names $ 142.3 N/A $ 142.3 Total indefinite-lived intangible assets $ 142.3 N/A $ 142.3 Total intangible assets $ 714.4 $ (217.7 ) $ 496.7 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 272.3 $ (94.3 ) $ 178.0 13 Customer relationships 248.6 (77.9 ) 170.7 12 Patents and internally-developed intellectual property 20.9 (10.1 ) 10.8 6 Distribution rights 31.0 (4.0 ) 27.0 16 Other 1.3 (1.0 ) 0.3 1 Total finite-lived intangible assets $ 574.1 $ (187.3 ) $ 386.8 Indefinite-lived intangible assets: Trade names $ 145.2 N/A $ 145.2 Total indefinite-lived intangible assets $ 145.2 N/A $ 145.2 Total intangible assets $ 719.3 $ (187.3 ) $ 532.0
Summary of Indefinite-Lived Intangible Assets	The following tables present details of the Company's total intangible assets as of September 30, 2019 and December 31, 2018 : September 30, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 271.1 $ (106.6 ) $ 164.5 13 Customer relationships 247.6 (93.0 ) 154.6 12 Patents and internally-developed intellectual property 21.1 (11.5 ) 9.6 5 Distribution rights 31.0 (5.3 ) 25.7 15 Other 1.3 (1.3 ) — 0 Total finite-lived intangible assets $ 572.1 $ (217.7 ) $ 354.4 Indefinite-lived intangible assets: Trade names $ 142.3 N/A $ 142.3 Total indefinite-lived intangible assets $ 142.3 N/A $ 142.3 Total intangible assets $ 714.4 $ (217.7 ) $ 496.7 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 272.3 $ (94.3 ) $ 178.0 13 Customer relationships 248.6 (77.9 ) 170.7 12 Patents and internally-developed intellectual property 20.9 (10.1 ) 10.8 6 Distribution rights 31.0 (4.0 ) 27.0 16 Other 1.3 (1.0 ) 0.3 1 Total finite-lived intangible assets $ 574.1 $ (187.3 ) $ 386.8 Indefinite-lived intangible assets: Trade names $ 145.2 N/A $ 145.2 Total indefinite-lived intangible assets $ 145.2 N/A $ 145.2 Total intangible assets $ 719.3 $ (187.3 ) $ 532.0
Estimated Future Amortization Expense	The following table reflects the estimated future amortization expense for each period presented, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of September 30, 2019 : Estimated Amortization Expense 2019 $ 8.7 2020 34.1 2021 33.2 2022 32.3 2023 30.7 Thereafter 215.4 Total $ 354.4

ACCRUED EXPENSES AND OTHER (Tab

ACCRUED EXPENSES AND OTHER (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Components of Accrued Expenses and Other	ACCRUED EXPENSES AND OTHER As of September 30, 2019 and December 31, 2018 , the Company's accrued expenses and other current liabilities consisted of the following: September 30, December 31, 2019 2018 Sales returns and allowances $ 87.9 $ 97.7 Advertising and promotional costs 76.8 76.2 Compensation and related benefits 32.7 55.9 Taxes (a) 24.4 30.9 Restructuring reserve 15.2 26.4 Interest 20.2 33.8 Other (b) 111.1 110.0 Total $ 368.3 $ 430.9 (a) Accrued Taxes for Products Corporation as of September 30, 2019 and December 31, 2018 were $27.8 million and $34.6 million , respectively. (b) Accrued Other for Products Corporation as of September 30, 2019 and December 31, 2018 were $111.0 million and $110.1 million , respectively.

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Components of Long-Term Debt	As of September 30, 2019 and December 31, 2018 , the Company's debt balances consisted of the following: September 30, December 31, 2019 2018 2019 Term Loan Facility due 2023, net of discounts and debt issuance costs (a) 188.4 $ — 2018 Foreign Asset-Based Term Facility due 2021, net of discounts and debt issuance costs (b) 79.5 82.7 Amended 2016 Revolving Credit Facility due 2021, net of debt issuance costs (c) 345.4 330.0 2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs (d) 1,716.3 1,724.6 5.75% Senior Notes due 2021, net of debt issuance costs (e) 497.7 496.6 6.25% Senior Notes due 2024, net of debt issuance costs (f) 442.4 441.4 Spanish Government Loan due 2025 0.4 0.5 $ 3,270.1 $ 3,075.8 Less current portion (*) (363.5 ) (348.1 ) $ 2,906.6 $ 2,727.7 Short-term borrowings (g) $ 5.1 $ 9.3 (*) At September 30, 2019 , the Company classified $363.5 million as its current portion of long-term debt, comprised primarily of $345.4 million of net borrowings under the Amended 2016 Revolving Credit Facility, net of debt issuance costs, and $18 million of amortization payments on the 2016 Term Loan Facility scheduled to be paid over the next four calendar quarters. At December 31, 2018 , the Company classified $348.1 million as its current portion of long-term debt, comprised primarily of $330 million of net borrowings under the Amended 2016 Revolving Credit Facility, net of debt issuance costs, and $18 million of amortization payments on the 2016 Term Loan Facility. (a) See "Current Year Debt Transactions" below in this Note 8 for additional details regarding the 2019 Term Loan Facility. (b) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding the euro-denominated senior secured asset-based term loan facility in an aggregate principal amount of €77 million that various foreign subsidiaries of Products Corporation entered into in July 2018 (the “2018 Foreign Asset-Based Term Facility”). (c ) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's Form 10-K for certain details regarding Products Corporation's Amended 2016 Revolving Credit Facility. In April 2018, Products Corporation amended the Amended 2016 Revolving Credit Facility Agreement, as detailed below, to, among other things, add a new $41.5 million senior secured first in, last out "Tranche B," while the original $400 million tranche under such facility became a senior secured last in, first out "Tranche A." Tranche A matures on the earlier of: (x) September 7, 2021; and (y) the 91 st day prior to the maturity of Products Corporation’s 5.75% Senior Notes, if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200 million . Tranche B matures on April 17, 2020. Total borrowings at face amount under Tranche A and Tranche B under the Amended 2016 Revolving Credit Facility at September 30, 2019 were $307.5 million (excluding $11.3 million of outstanding undrawn letters of credit) and $40.9 million , respectively (the 2016 Term Loan Facility and the Amended 2016 Revolving Credit Facility are collectively referred to as the "2016 Senior Credit Facilities" and the applicable agreements being the “2016 Credit Agreements”). (d) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding Products Corporation's 2016 Term Loan that matures on the earlier of: (x) September 7, 2023; and (y) the 91 st day prior to the maturity of Products Corporation’s 5.75% Senior Notes due 2021 if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200 million . The aggregate principal amount outstanding under the 2016 Term Loan Facility at September 30, 2019 was $1,746 million . (e) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding Products Corporation's 5.75% Senior Notes that mature on February 15, 2021. The aggregate principal amount outstanding under the 5.75% Senior Notes at September 30, 2019 was $500 million . (f) See Note 10, "Long-Term Debt," to the Consolidated Financial Statements in the Company's 2018 Form 10-K for certain details regarding Products Corporation's 6.25% Senior Notes that mature on August 1, 2024. The aggregate principal amount outstanding under the 6.25% Senior Notes at September 30, 2019 was $450 million . (g) There were no borrowings at September 30, 2019 under the 2019 Senior Line of Credit Facility between Products Corporation and MacAndrews & Forbes Group, LLC, a related party, discussed below.
Schedule of Line of Credit Facilities	At September 30, 2019 , the aggregate principal amounts outstanding and availability under Products Corporation’s various revolving credit facilities were as follows: Commitment Borrowing Base Aggregate principal amount outstanding at September 30, 2019 Availability at September 30, 2019 (a) Tranche A of the Amended 2016 Revolving Credit Facility $ 400.0 $ 400.0 $ 307.5 $ 81.2 Tranche B of the Amended 2016 Revolving Credit Facility 41.5 40.9 40.9 — Total Tranche A & B of the Amended 2016 Revolving Credit Facility (a) $ 441.5 $ 440.9 $ 348.4 $ 81.2 2019 Senior Line of Credit Facility $ 30.0 N/A $ — $ 30.0 (a) Availability as of September 30, 2019 is based upon the borrowing base then in effect of $440.9 million , less $11.3 million of outstanding undrawn letters of credit and $348.4 million then drawn. As Products Corporation’s consolidated fixed charge coverage ratio was greater than 1.0 to 1.0 as of September 30, 2019 , all of the $81.2 million of availability under the Amended 2016 Revolving Credit Facility was available as of such date.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Financial Liabilities Not Measured At Fair Value But For Which Fair Value Disclosure Is Required	As of September 30, 2019 , the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: September 30, 2019 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion (a) $ — $ 2,633.7 $ — $ 2,633.7 $ 3,270.1 As of December 31, 2018 , the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: December 31, 2018 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion (a) $ — $ 2,259.5 $ — $ 2,259.5 $ 3,075.8 (a) The fair value of the Company's long-term debt, including the current portion of long-term debt, is based on quoted market prices for similar issuances and maturities.

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Effects of Derivative Financial Instruments on Income and Other Comprehensive Income (Loss)	The effects of the Company's derivative financial instruments on its Unaudited Consolidated Statements of Operations and Comprehensive Loss were as follows for the periods presented: Derivative Instruments Statement of Operations Classification Amount of Gain (Loss) Recognized in Net (Loss) Income Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Derivative financial instruments: 2013 Interest Rate Swap Interest Expense $ — $ — $ — $ (1.2 ) FX Contracts Foreign currency gain, net — — — 0.2 2013 Interest Rate Swap Miscellaneous, net — — — 0.2 Amount of Gain Recognized in Other Comprehensive Loss Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Derivatives previously designated as hedging instruments: 2013 Interest Rate Swap, net of tax (a) $ — $ — $ — $ 0.7 (a) Net of tax benefits of nil and $0.5 million for the three and nine months ended September 30, 2018 , respectively.

PENSION AND POST-RETIREMENT B_2

PENSION AND POST-RETIREMENT BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
Components of Net Periodic Benefit (Income) Costs	The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the three months ended September 30, 2019 and 2018 , respectively, were as follows: Other Post-Retirement Benefit Plans Three Months Ended September 30, 2019 2018 2019 2018 Net periodic benefit costs: Service cost $ 0.4 $ 0.5 $ — $ — Interest cost 5.1 4.6 0.1 0.1 Expected return on plan assets (6.0 ) (6.9 ) — — Amortization of actuarial loss 2.5 2.4 0.1 0.1 Curtailment gain — — — — Total net periodic benefit costs prior to allocation $ 2.0 $ 0.6 $ 0.2 $ 0.2 Portion allocated to Revlon Holdings — — — — Total net periodic benefit costs $ 2.0 $ 0.6 $ 0.2 $ 0.2 The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the nine months ended September 30, 2019 and 2018 , respectively, were as follows: Pension Plans Other Nine Months Ended September 30, 2019 2018 2019 2018 Net periodic benefit costs: Service cost $ 1.4 $ 1.5 $ — $ — Interest cost 15.0 13.9 0.3 0.3 Expected return on plan assets (18.0 ) (20.8 ) — — Amortization of actuarial loss 7.5 6.9 0.2 0.3 Total net periodic benefit costs prior to allocation $ 5.9 $ 1.5 $ 0.5 $ 0.6 Portion allocated to Revlon Holdings (0.1 ) (0.1 ) — — Total net periodic benefit costs $ 5.8 $ 1.4 $ 0.5 $ 0.6
Classification of Net Periodic Benefit (Income) Costs	Net periodic benefit costs are reflected in the Company's Unaudited Consolidated Financial Statements as follows for the periods presented: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net periodic benefit costs: Selling, general and administrative expense $ 0.5 $ 0.5 $ 1.4 $ 1.5 Miscellaneous, net 1.7 0.3 4.9 0.5 Total net periodic benefit costs $ 2.2 $ 0.8 $ 6.3 $ 2.0

STOCK COMPENSATION PLAN AND O_2

STOCK COMPENSATION PLAN AND OTHER INCENTIVE PROGRAMS (Tables)	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Restricted stock units award activity	During the nine months ended September 30, 2019 , the activity related to time-based and performance-based RSUs previously granted to eligible employees and the grant date fair value per share related to these RSUs were as follows under the LTIP and TIP plans, respectively: Time-Based LTIP Performance-Based LTIP RSUs (000's) Weighted-Average Grant Date Fair Value per RSU RSUs (000's) Weighted-Average Grant Date Fair Value per RSU Outstanding as of December 31, 2018 LTIP RSUs: 2018 434.7 $ 19.11 434.7 $ 19.11 2017 (a) 156.4 19.70 156.4 19.70 Total LTIP RSUs Outstanding as of December 31, 2018 591.1 591.1 Granted 2019 TIP RSUs Granted (b) 206.8 16.44 n/a LTIP RSUs Granted: 2019 446.0 22.55 446.1 22.55 Total LTIP RSUs Granted 446.0 446.1 Vested 2019 TIP RSUs Vested (b) — — n/a LTIP RSUs Vested: 2019 — — — — 2018 (132.8 ) 19.06 — — 2017 (a) (67.4 ) 19.70 — — Total LTIP RSUs Vested (200.2 ) — Forfeited/Canceled 2019 TIP RSUs Forfeited/Canceled (b) — n/a LTIP RSUs Forfeited/Canceled: 2019 (2.2 ) 22.55 (2.2 ) 22.55 2018 (45.5 ) 19.70 (51.4 ) 19.70 2017 (a) (28.1 ) 19.70 (34.6 ) 19.70 Total LTIP RSUs Forfeited/Canceled (75.8 ) (88.2 ) Outstanding as of September 30, 2019 2019 TIP RSUs (b) 206.8 16.44 n/a LTIP RSUs: 2019 443.8 22.55 443.9 22.55 2018 256.4 19.04 383.3 19.04 2017 (a) 60.9 19.70 121.8 19.70 Total LTIP RSUs 761.1 949.0 Total LTIP and TIP RSUs Outstanding as of September 30, 2019 967.9 949.0 (a) The 2017 time-based and performance-based LTIP RSUs are recognized over a 2 -year service and performance periods, respectively. (b) The 2019 TIP provides for RSU awards that are only time-based.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Components of Accumulated Other Comprehensive Loss	A roll-forward of the Company's accumulated other comprehensive loss as of September 30, 2019 is as follows: Foreign Currency Translation Actuarial (Loss) Gain on Post-retirement Benefits Other Accumulated Other Comprehensive Loss Balance at January 1, 2019 $ (24.4 ) $ (209.5 ) $ (0.3 ) $ (234.2 ) Foreign currency translation adjustment (0.5 ) — — (0.5 ) Amortization of pension related costs, net of tax of $(0.9) million (a) — 7.2 — 7.2 Other comprehensive (loss) income $ (0.5 ) $ 7.2 $ — $ 6.7 Balance at September 30, 2019 $ (24.9 ) $ (202.3 ) $ (0.3 ) $ (227.5 ) (a) Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 11 , "Pension and Post-retirement Benefits," for further discussion of the Company’s pension and other post-retirement plans.
Reclassification out of Accumulated Other Comprehensive Loss	For the three and nine months ended September 30, 2019 , the Company did not have any activity related to financial instruments. As the 2013 Interest Rate Swap expired in May 2018 and had been fully amortized into earnings as of June 30, 2018, there was no activity related to the 2013 Interest Rate Swap for the three months ended September 30, 2018. The following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings during the nine months ended September 30, 2018 related to the 2013 Interest Rate Swap: 2013 Interest Rate Swap Beginning accumulated losses at December 31, 2017 $ (0.7 ) Reclassifications into earnings (net of $0.5 million tax benefit) (a) 0.7 Ending accumulated losses at September 30, 2018 $ — (a) Reclassified to interest expense.

SEGMENT DATA AND RELATED INFO_2

SEGMENT DATA AND RELATED INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table is a comparative summary of the Company’s net sales and segment profit for Revlon and Product's Corporation by reportable segment for the periods presented. Revlon, Inc. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Segment Net Sales: Revlon $ 217.3 $ 249.5 $ 716.1 $ 736.9 Elizabeth Arden 123.2 122.1 352.0 333.9 Portfolio 118.2 138.4 354.1 420.5 Fragrances 138.1 145.4 298.0 331.6 Total $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9 Segment Profit: Revlon $ 7.3 $ 36.8 $ 58.5 $ 75.6 Elizabeth Arden 12.5 6.6 17.1 2.3 Portfolio 14.4 2.1 25.0 (5.8 ) Fragrances 34.2 26.9 53.6 41.2 Total $ 68.4 $ 72.4 $ 154.2 $ 113.3 Reconciliation: Total Segment Profit $ 68.4 $ 72.4 $ 154.2 $ 113.3 Less: Depreciation and amortization 38.9 40.1 124.6 119.4 Non-cash stock compensation expense 3.9 6.3 7.7 14.8 Non-Operating items: Restructuring and related charges 5.4 3.8 27.4 14.8 Acquisition and integration costs 0.1 3.4 0.7 12.0 Loss on disposal of minority investment — — — 20.1 Oxford ERP system disruption-related charges — 16.5 — 49.6 Financial control remediation actions and related charges 3.4 — 9.8 — Operating income (loss) 16.7 2.3 (16.0 ) (117.4 ) Less: Interest Expense 50.2 46.4 145.7 129.1 Amortization of debt issuance costs 3.7 3.8 10.4 9.1 Foreign currency losses, net 7.6 1.1 9.0 10.7 Miscellaneous, net 1.7 0.4 7.6 0.6 Loss from continuing operations before income taxes $ (46.5 ) $ (49.4 ) $ (188.7 ) $ (266.9 ) Products Corporation Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Segment Net Sales: Revlon $ 217.3 $ 249.5 $ 716.1 $ 736.9 Elizabeth Arden 123.2 122.1 352.0 333.9 Portfolio 118.2 138.4 354.1 420.5 Fragrances 138.1 145.4 298.0 331.6 Total $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9 Segment Profit: Revlon $ 7.9 $ 37.4 $ 60.6 $ 77.6 Elizabeth Arden 13.0 6.9 18.2 3.2 Portfolio 14.7 2.5 26.0 (4.6 ) Fragrances 34.6 27.3 54.5 42.1 Total $ 70.2 $ 74.1 $ 159.3 $ 118.3 Reconciliation: Total Segment Profit $ 70.2 $ 74.1 $ 159.3 $ 118.3 Less: Depreciation and amortization 38.9 40.1 124.6 119.4 Non-cash stock compensation expense 3.9 6.3 7.7 14.8 Non-Operating items: Restructuring and related charges 5.4 3.8 27.4 14.8 Acquisition and integration costs 0.1 3.4 0.7 12.0 Loss on disposal of minority investment — — — 20.1 Oxford ERP system disruption-related charges — 16.5 — 49.6 Financial control remediation actions and related charges 3.4 — 9.8 — Operating loss 18.5 4.0 (10.9 ) (112.4 ) Less: Interest Expense 50.2 46.4 145.7 129.1 Amortization of debt issuance costs 3.7 3.8 10.4 9.1 Foreign currency losses, net 7.6 1.1 9.0 10.7 Miscellaneous, net 1.7 0.4 7.6 0.6 Loss from continuing operations before income taxes $ (44.7 ) $ (47.7 ) $ (183.6 ) $ (261.9 )
Schedule of Net Sales and Long-Lived Assets by Geographic Area	The following table presents the Company's long-lived assets by geographic area as of September 30, 2019 and December 31, 2018 : September 30, 2019 December 31, 2018 Long-lived assets, net: United States $ 1,430.8 84% $ 1,416.2 84% International 275.9 16% 275.0 16% $ 1,706.7 $ 1,691.2 The following tables present the Company's segment net sales by geography and total net sales by classes of similar products for the periods presented: Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Revlon Elizabeth Arden Portfolio Fragrances Total Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 100.0 $ 29.5 $ 71.4 $ 98.6 $ 299.5 $ 367.9 $ 83.9 $ 214.5 $ 198.4 $ 864.7 EMEA* 49.8 53.5 38.5 28.3 170.1 157.8 148.1 111.4 73.1 490.4 Asia 29.8 30.7 1.0 2.9 64.4 77.8 97.0 3.2 9.6 187.6 Latin America* 17.4 1.8 4.4 2.7 26.3 52.3 6.0 15.8 6.1 80.2 Pacific* 20.3 7.7 2.9 5.6 36.5 60.3 17.0 9.2 10.8 97.3 $ 217.3 $ 123.2 $ 118.2 $ 138.1 $ 596.8 $ 716.1 $ 352.0 $ 354.1 $ 298.0 $ 1,720.2 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Revlon Elizabeth Arden Portfolio Fragrances Total Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 123.1 $ 40.3 $ 88.1 $ 99.3 $ 350.8 $ 388.2 $ 96.2 $ 264.8 $ 216.9 $ 966.1 EMEA* 57.9 48.3 40.5 33.2 179.9 166.5 141.4 126.0 81.6 515.5 Asia 28.6 23.2 1.1 3.4 56.3 78.5 71.6 3.1 9.9 163.1 Latin America* 19.9 3.2 6.0 3.4 32.5 49.3 7.9 16.8 10.5 84.5 Pacific* 20.0 7.1 2.7 6.1 35.9 54.4 16.8 9.8 12.7 93.7 $ 249.5 $ 122.1 $ 138.4 $ 145.4 $ 655.4 $ 736.9 $ 333.9 $ 420.5 $ 331.6 $ 1,822.9 * The EMEA region includes Europe, the Middle East, Africa and the Company's international Travel Retail business; the Latin America region includes Mexico; and the Pacific region includes Australia and New Zealand. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Classes of similar products: Net sales: Color cosmetics $ 173.6 29% $ 216.4 33% $ 569.9 33% $ 631.1 35% Fragrance 183.7 31% 191.7 29% 411.1 24% 448.5 25% Hair care 120.5 20% 129.6 20% 379.0 22% 391.0 21% Beauty care 43.6 7% 49.7 8% 132.7 8% 147.5 8% Skin care 75.4 13% 68.0 10% 227.5 13% 204.8 11% $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9
Schedule of Net Sales by Classes of Similar Products	Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Classes of similar products: Net sales: Color cosmetics $ 173.6 29% $ 216.4 33% $ 569.9 33% $ 631.1 35% Fragrance 183.7 31% 191.7 29% 411.1 24% 448.5 25% Hair care 120.5 20% 129.6 20% 379.0 22% 391.0 21% Beauty care 43.6 7% 49.7 8% 132.7 8% 147.5 8% Skin care 75.4 13% 68.0 10% 227.5 13% 204.8 11% $ 596.8 $ 655.4 $ 1,720.2 $ 1,822.9

BASIC AND DILUTED EARNINGS PE_2

BASIC AND DILUTED EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share, Basic and Diluted [Abstract]
Components of Basic and Diluted Earnings Per Share	Following are the components of Revlon's basic and diluted loss per common share for the periods presented: Three months ended September 30, Nine months ended September 30, 2019 2018 2019 2018 Numerator: Loss from continuing operations, net of taxes $ (44.4 ) $ (10.7 ) $ (185.5 ) $ (223.8 ) (Loss) income from discontinued operations, net of taxes (0.3 ) (0.4 ) 2.0 (0.1 ) Net loss $ (44.7 ) $ (11.1 ) $ (183.5 ) $ (223.9 ) Denominator: Weighted-average common shares outstanding – Basic 53,129,004 52,834,879 53,057,154 52,777,883 Effect of dilutive restricted stock — — — — Weighted-average common shares outstanding – Diluted 53,129,004 52,834,879 53,057,154 52,777,883 Basic loss per common share: Continuing operations $ (0.84 ) $ (0.20 ) $ (3.50 ) $ (4.24 ) Discontinued operations — (0.01 ) 0.04 — Net loss per common share $ (0.84 ) $ (0.21 ) $ (3.46 ) $ (4.24 ) Diluted loss per common share: Continuing operations $ (0.84 ) $ (0.20 ) $ (3.50 ) $ (4.24 ) Discontinued operations — (0.01 ) 0.04 — Net loss per common share $ (0.84 ) $ (0.21 ) $ (3.46 ) $ (4.24 ) Unvested restricted stock and RSUs under the Stock Plan (a) 314,478 197,667 406,854 165,961 (a) These are outstanding common stock equivalents that were not included in the computation of Revlon's diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

PRODUCTS CORPORATION AND SUBS_2

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheet	Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 1.2 $ 3.2 $ 56.3 $ — $ 60.7 Trade receivables, less allowances for doubtful accounts 85.6 130.1 239.2 — 454.9 Inventories 152.4 182.9 186.7 — 522.0 Prepaid expenses and other 234.2 27.4 48.6 — 310.2 Intercompany receivables 2,690.4 2,601.9 377.3 (5,669.6 ) — Investment in subsidiaries 1,570.0 14.5 — (1,584.5 ) — Property, plant and equipment, net 212.5 94.1 107.1 — 413.7 Deferred income taxes 178.1 (20.4 ) (16.5 ) — 141.2 Goodwill 160.0 263.9 249.5 — 673.4 Intangible assets, net 13.3 353.3 130.1 — 496.7 Other assets 68.6 19.8 34.5 — 122.9 Total assets $ 5,366.3 $ 3,670.7 $ 1,412.8 $ (7,254.1 ) $ 3,195.7 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 5.1 $ — $ 5.1 Current portion of long-term debt 363.4 — 0.1 — 363.5 Accounts payable 150.4 79.4 92.5 — 322.3 Accrued expenses and other 139.2 69.4 163.0 — 371.6 Intercompany payables 2,717.3 2,464.1 488.3 (5,669.7 ) — Long-term debt 2,826.8 — 79.8 — 2,906.6 Other long-term liabilities 251.7 36.7 36.2 — 324.6 Total liabilities 6,448.8 2,649.6 865.0 (5,669.7 ) 4,293.7 Stockholder’s deficiency (1,082.5 ) 1,021.1 547.8 (1,584.4 ) (1,098.0 ) Total liabilities and stockholder’s deficiency $ 5,366.3 $ 3,670.7 $ 1,412.8 $ (7,254.1 ) $ 3,195.7 Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of December 31, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 7.3 $ 6.6 $ 73.4 $ — $ 87.3 Trade receivables, less allowances for doubtful accounts 89.7 103.5 238.1 — 431.3 Inventories 150.7 196.5 176.0 — 523.2 Prepaid expenses and other 214.7 25.0 60.0 — 299.7 Intercompany receivables 2,225.4 2,177.2 266.1 (4,668.7 ) — Investment in subsidiaries 1,627.4 30.4 — (1,657.8 ) — Property, plant and equipment, net 197.1 57.5 99.9 — 354.5 Deferred income taxes 105.9 (6.9 ) 15.8 — 114.8 Goodwill 159.9 263.9 250.1 — 673.9 Intangible assets, net 21.2 412.2 98.6 — 532.0 Other assets 71.8 23.4 35.6 — 130.8 Total assets $ 4,871.1 $ 3,289.3 $ 1,313.6 $ (6,326.5 ) $ 3,147.5 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 9.3 $ — $ 9.3 Current portion of long-term debt 348.0 — 0.1 — 348.1 Accounts payable 148.8 88.6 94.7 — 332.1 Accrued expenses and other 152.6 87.0 195.1 — 434.7 Intercompany payables 2,226.8 2,028.9 413.0 (4,668.7 ) — Long-term debt 2,644.6 — 83.1 — 2,727.7 Other long-term liabilities 153.4 11.2 64.1 — 228.7 Total liabilities 5,674.2 2,215.7 859.4 (4,668.7 ) 4,080.6 Stockholder’s deficiency (803.1 ) 1,073.6 454.2 (1,657.8 ) (933.1 ) Total liabilities and stockholder’s deficiency $ 4,871.1 $ 3,289.3 $ 1,313.6 $ (6,326.5 ) $ 3,147.5
Condensed Income Statement and Statement of Comprehensive Income	Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Three Months Ended September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 118.4 $ 174.8 $ 303.9 $ (0.3 ) $ 596.8 Cost of sales 64.9 88.1 116.3 (0.3 ) 269.0 Gross profit 53.5 86.7 187.6 — 327.8 Selling, general and administrative expenses 90.5 82.1 133.7 — 306.3 Acquisition and integration costs 0.1 — — — 0.1 Restructuring charges and other, net 1.0 0.5 1.4 — 2.9 Operating (loss) income (38.1 ) 4.1 52.5 — 18.5 Other (income) expense: Intercompany interest, net (1.1 ) 0.6 0.5 — — Interest expense 48.5 — 1.7 — 50.2 Amortization of debt issuance costs 3.7 — — — 3.7 Foreign currency losses (gains), net 0.9 (0.1 ) 6.8 — 7.6 Miscellaneous, net (8.4 ) (10.0 ) 20.1 — 1.7 Other expense (income), net 43.6 (9.5 ) 29.1 — 63.2 (Loss) income from continuing operations before income taxes (81.7 ) 13.6 23.4 — (44.7 ) (Benefit from) provision for income taxes (31.4 ) 18.9 10.7 — (1.8 ) (Loss) income from continuing operations, net of taxes (50.3 ) (5.3 ) 12.7 — (42.9 ) Loss from discontinued operations, net of taxes — — (0.3 ) — (0.3 ) Equity in income (loss) of subsidiaries 30.8 0.1 — (30.9 ) — Net (loss) income $ (19.5 ) $ (5.2 ) $ 12.4 $ (30.9 ) $ (43.2 ) Other comprehensive income (loss) 0.5 3.9 (1.9 ) (2.0 ) 0.5 Total comprehensive (loss) income $ (19.0 ) $ (1.3 ) $ 10.5 $ (32.9 ) $ (42.7 ) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Three Months Ended September 30, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 149.3 $ 196.5 $ 308.5 $ 1.1 $ 655.4 Cost of sales 77.2 104.4 122.3 1.1 305.0 Gross profit 72.1 92.1 186.2 — 350.4 Selling, general and administrative expenses 99.6 98.0 141.5 — 339.1 Acquisition and integration costs 2.2 0.4 0.8 — 3.4 Restructuring charges and other, net 0.7 2.0 1.2 — 3.9 Operating (loss) income (30.4 ) (8.3 ) 42.7 — 4.0 Other (income) expense: Intercompany interest, net (0.8 ) 0.6 0.2 — — Interest expense 44.7 — 1.7 — 46.4 Amortization of debt issuance costs 3.8 — — — 3.8 Foreign currency losses, net 0.5 — 0.6 — 1.1 Miscellaneous, net (4.7 ) (16.1 ) 21.2 — 0.4 Other expense (income), net 43.5 (15.5 ) 23.7 — 51.7 (Loss) income from continuing operations before income taxes (73.9 ) 7.2 19.0 — (47.7 ) (Benefit from) provision for income taxes (41.5 ) 1.4 1.9 — (38.2 ) Loss from continuing operations, net of taxes (32.4 ) 5.8 17.1 — (9.5 ) Loss from discontinued operations, net of taxes — — (0.4 ) — (0.4 ) Equity in (loss) income of subsidiaries 22.5 6.4 — (28.9 ) — Net (loss) income $ (9.9 ) $ 12.2 $ 16.7 $ (28.9 ) $ (9.9 ) Other comprehensive (loss) income (2.6 ) (0.5 ) (0.3 ) 0.8 (2.6 ) Total comprehensive (loss) income $ (12.5 ) $ 11.7 $ 16.4 $ (28.1 ) $ (12.5 ) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Nine Months Ended September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 429.4 $ 428.9 $ 865.4 $ (3.5 ) $ 1,720.2 Cost of sales 205.1 217.3 331.8 (3.5 ) 750.7 Gross profit 224.3 211.6 533.6 — 969.5 Selling, general and administrative expenses 329.5 238.7 399.9 — 968.1 Acquisition and integration costs 0.6 0.1 — — 0.7 Restructuring charges and other, net 3.4 3.4 4.8 — 11.6 Operating (loss) income (109.2 ) (30.6 ) 128.9 — (10.9 ) Other (income) expense: Intercompany interest, net (3.5 ) 2.0 1.5 — — Interest expense 140.5 — 5.2 — 145.7 Amortization of debt issuance costs 10.4 — — — 10.4 Foreign currency losses, net 1.2 0.2 7.6 — 9.0 Miscellaneous, net (26.4 ) (36.2 ) 70.2 — 7.6 Other expense (income), net 122.2 (34.0 ) 84.5 — 172.7 (Loss) income from continuing operations before income taxes (231.4 ) 3.4 44.4 — (183.6 ) (Benefit from) provision for income taxes (36.8 ) 19.3 15.1 — (2.4 ) (Loss) income from continuing operations, net of taxes (194.6 ) (15.9 ) 29.3 — (181.2 ) Income from discontinued operations, net of taxes — — 2.0 — 2.0 Equity in income (loss) of subsidiaries 39.3 11.8 — (51.1 ) — Net (loss) income $ (155.3 ) $ (4.1 ) $ 31.3 $ (51.1 ) $ (179.2 ) Other comprehensive income (loss) 6.7 2.7 (1.8 ) (0.9 ) 6.7 Total comprehensive (loss) income $ (148.6 ) $ (1.4 ) $ 29.5 $ (52.0 ) $ (172.5 ) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Nine Months Ended September 30, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 478.3 $ 485.3 $ 860.8 $ (1.5 ) $ 1,822.9 Cost of sales 231.9 239.4 337.4 (1.5 ) 807.2 Gross profit 246.4 245.9 523.4 — 1,015.7 Selling, general and administrative expenses 326.6 314.0 441.5 — 1,082.1 Acquisition and integration costs 7.8 1.4 2.8 — 12.0 Restructuring charges and other, net 5.1 2.2 6.6 — 13.9 Loss on disposal of minority investment 20.1 — — — 20.1 Operating income (113.2 ) (71.7 ) 72.5 — (112.4 ) Other (income) expenses: Intercompany interest, net (4.7 ) 1.8 2.9 — — Interest expense 127.0 — 2.1 — 129.1 Amortization of debt issuance costs 9.1 — — — 9.1 Foreign currency losses, net 2.5 0.4 7.8 — 10.7 Miscellaneous, net (15.0 ) (41.8 ) 57.4 — 0.6 Other expense (income), net 118.9 (39.6 ) 70.2 — 149.5 (Loss) income from continuing operations before income taxes (232.1 ) (32.1 ) 2.3 — (261.9 ) (Benefit from) provision for income taxes (49.7 ) 6.5 1.2 — (42.0 ) (Loss) income from continuing operations, net of taxes (182.4 ) (38.6 ) 1.1 — (219.9 ) Loss from discontinued operations, net of taxes — — (0.1 ) — (0.1 ) Equity in (loss) income of subsidiaries (37.6 ) 1.6 — 36.0 — Net (loss) income $ (220.0 ) $ (37.0 ) $ 1.0 $ 36.0 $ (220.0 ) Other comprehensive (loss) income (5.1 ) (3.3 ) (9.3 ) 12.6 (5.1 ) Total comprehensive (loss) income $ (225.1 ) $ (40.3 ) $ (8.3 ) $ 48.6 $ (225.1 )
Condensed Cash Flow Statement	Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2019 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash (used in) provided by operating activities $ (169.1 ) $ 5.6 $ (3.3 ) $ — $ (166.8 ) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (10.9 ) (2.0 ) (7.1 ) — (20.0 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (11.5 ) (7.2 ) (3.7 ) — (22.4 ) Net borrowings under the Amended 2016 Revolving Credit Facility 13.4 — — — 13.4 Net borrowings under the 2019 Term Loan Facility 200.0 — — — 200.0 Repayments under the 2016 Term Loan Facility (13.5 ) — — — (13.5 ) Payment of financing costs (12.2 ) — (1.2 ) — (13.4 ) Tax withholdings related to net share settlements of restricted stock units and awards (1.6 ) — — — (1.6 ) Other financing activities (0.6 ) (0.1 ) (0.2 ) — (0.9 ) Net cash provided by (used in) financing activities 174.0 (7.3 ) (5.1 ) — 161.6 Effect of exchange rate changes on cash, cash equivalents and restricted cash — 0.4 (1.8 ) — (1.4 ) Net decrease in cash, cash equivalents and restricted cash (6.0 ) (3.3 ) (17.3 ) — (26.6 ) Cash, cash equivalents and restricted cash at beginning of period $ 7.2 $ 6.6 $ 73.7 $ — $ 87.5 Cash, cash equivalents and restricted cash at end of period $ 1.2 $ 3.3 $ 56.4 $ — $ 60.9 Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2018 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (196.0 ) $ (0.5 ) $ (100.2 ) $ — $ (296.7 ) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (24.4 ) (5.0 ) (12.2 ) — (41.6 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease (increase) in short-term borrowings and overdraft (3.6 ) 7.3 (1.4 ) — 2.3 Net borrowings under the Amended 2016 Revolving Credit Facility 251.3 — — — 251.3 Net borrowings under the 2018 Foreign Asset-Based Term Loan — — 89.4 — 89.4 Repayments under the 2016 Term Loan Facility (13.5 ) — — — (13.5 ) Payments of financing costs (4.7 ) — (4.7 ) — (9.4 ) Tax withholdings related to net share settlements of restricted stock units and awards (3.6 ) — — — (3.6 ) Other financing activities 0.3 — (0.2 ) — 0.1 Net cash provided by financing activities 226.2 7.3 83.1 — 316.6 Effect of exchange rate changes on cash, cash equivalents and restricted cash — (0.1 ) (3.1 ) — (3.2 ) Net increase (decrease) in cash, cash equivalents and restricted cash 5.8 1.7 (32.4 ) — (24.9 ) Cash, cash equivalents and restricted cash at beginning of period $ 0.3 $ 5.3 $ 81.8 $ — 87.4 Cash, cash equivalents and restricted cash at end of period $ 6.1 $ 7.0 $ 49.4 $ — $ 62.5

DESCRIPTION OF BUSINESS AND S_3

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	9 Months Ended
	Sep. 30, 2019segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reporting segments	4

RESTRUCTURING CHARGES - Additio

RESTRUCTURING CHARGES - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended	11 Months Ended	34 Months Ended	49 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2018
Restructuring Cost and Reserve [Line Items]
Payments for restructuring	$ 25.3
Restructuring and related charges	27.4
2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Additional capital expenditures, expected cost	$ 10	$ 10	$ 10
Percent of restructuring charges expected to be paid in cash	85.00%	85.00%	85.00%
Payments for restructuring	$ 15	$ 15.8
Restructuring costs recognized to date	33.8	33.8	$ 33.8		$ 5.7
Restructuring and related charges	28.1
2018 Optimization Restructuring Program | Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	30	30	30
2018 Optimization Restructuring Program | Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	40	40	40
2018 Optimization Restructuring Program | Employee-related costs
Restructuring Cost and Reserve [Line Items]
Payments for restructuring	6.8
Restructuring costs recognized to date	16.5	16.5	16.5		4.5
Restructuring and related charges	12
2018 Optimization Restructuring Program | Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring costs recognized to date	0.5	0.5	0.5		0
Restructuring and related charges	0.5
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Payments for restructuring	8.1		72
Restructuring costs recognized to date	82.6	82.6	82.6		82.2
Restructuring and related charges	0.4
EA Integration Restructuring Program | Employee-related costs
Restructuring Cost and Reserve [Line Items]
Payments for restructuring	7.7
Restructuring costs recognized to date	72.6	72.6	72.6		72.2
Restructuring and related charges	0.4
EA Integration Restructuring Program | Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring costs recognized to date	5.1	5.1	5.1		$ 5.1
Restructuring and related charges	0
EA Integration Restructuring Program | Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring costs recognized to date	$ 4.9	$ 4.9	$ 4.9
Scenario, Forecast | EA Integration Restructuring Program | Minimum
Restructuring Cost and Reserve [Line Items]
Payments for restructuring				$ 80
Scenario, Forecast | EA Integration Restructuring Program | Maximum
Restructuring Cost and Reserve [Line Items]
Payments for restructuring				$ 85

RESTRUCTURING CHARGES - Restruc

RESTRUCTURING CHARGES - Restructuring and Related Charges (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 27.4
2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	33.8	$ 5.7
Restructuring and related charges	28.1
2018 Optimization Restructuring Program | Other Costs
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	0.5	0
Restructuring and related charges	0.5
2018 Optimization Restructuring Program | Employee Severance and Other Personnel Benefits(a)
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	16.5	4.5
Restructuring and related charges	12
2018 Optimization Restructuring Program | Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	17	4.5
Restructuring and related charges	12.5
2018 Optimization Restructuring Program | Inventory Adjustments
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	4.2
2018 Optimization Restructuring Program | Other Related Charges Within SGA
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	12.6	1.2
Restructuring and related charges	11.4
2018 Optimization Restructuring Program | Other Related Charges
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	16.1
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	82.6	82.2
Restructuring and related charges	0.4
EA Integration Restructuring Program | Other Costs
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	4.9
EA Integration Restructuring Program | Employee Severance and Other Personnel Benefits(a)
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	72.6	72.2
Restructuring and related charges	0.4
EA Integration Restructuring Program | Lease Termination and Other Costs
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	5.1	5.1
Restructuring and related charges	0
EA Integration Restructuring Program | Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	77.7	77.3
Restructuring and related charges	0.4
EA Integration Restructuring Program | Inventory Adjustments
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	1.9	1.9
Restructuring and related charges	0
EA Integration Restructuring Program | Other Related Charges
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3	$ 3
Restructuring and related charges	0
Operating segments | 2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	17
Restructuring and related charges	12.5
Operating segments | EA Integration Restructuring Program | Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	77.7
Restructuring and related charges	0.4
Operating segments | Revlon | 2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	7.6
Restructuring and related charges	5.7
Operating segments | Revlon | EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	32.9
Restructuring and related charges	0
Operating segments | Elizabeth Arden | 2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.4
Restructuring and related charges	2.5
Operating segments | Elizabeth Arden | EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	13.7
Restructuring and related charges	0.4
Operating segments | Portfolio | 2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.3
Restructuring and related charges	2.3
Operating segments | Portfolio | EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	13.1
Restructuring and related charges	0
Operating segments | Fragrance | 2018 Optimization Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	2.7
Restructuring and related charges	2
Operating segments | Fragrance | EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	18
Restructuring and related charges	$ 0

RESTRUCTURING CHARGES - Restr_2

RESTRUCTURING CHARGES - Restructuring Reserve (Details) - USD ($) $ in Millions	9 Months Ended	11 Months Ended	34 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2019
Restructuring Reserve [Roll Forward]
Liability Balance at period start	$ 28.3
Expense, Net	27.4
Foreign Currency Translation	(0.4)
Cash utilized, net	(25.3)
Non-cash utilized, net	(4.6)
Liability Balance at period end	25.4	$ 25.4	$ 25.4
2018 Optimization Restructuring Program
Restructuring Reserve [Roll Forward]
Liability Balance at period start	4.9
Expense, Net	28.1
Foreign Currency Translation	0
Cash utilized, net	(15)	(15.8)
Non-cash utilized, net	0
Liability Balance at period end	18	18	18
2018 Optimization Restructuring Program | Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start	3.7
Expense, Net	12
Foreign Currency Translation	0
Cash utilized, net	(6.8)
Non-cash utilized, net	0
Liability Balance at period end	8.9	8.9	8.9
2018 Optimization Restructuring Program | Other
Restructuring Reserve [Roll Forward]
Liability Balance at period start	1.2
Expense, Net	16.1
Foreign Currency Translation	0
Cash utilized, net	(8.2)
Non-cash utilized, net	0
Liability Balance at period end	9.1	9.1	9.1
2018 Optimization Restructuring Program | Other | Selling, General and Administrative Expenses [Member]
Restructuring Reserve [Roll Forward]
Expense, Net	15.6
EA Integration Restructuring Program
Restructuring Reserve [Roll Forward]
Liability Balance at period start	18
Expense, Net	0.4
Foreign Currency Translation	(0.4)
Cash utilized, net	(8.1)		(72)
Non-cash utilized, net	(3.5)
Liability Balance at period end	6.4	6.4	6.4
EA Integration Restructuring Program | Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start	13.8
Expense, Net	0.4
Foreign Currency Translation	(0.4)
Cash utilized, net	(7.7)
Non-cash utilized, net	0
Liability Balance at period end	6.1	6.1	6.1
EA Integration Restructuring Program | Other
Restructuring Reserve [Roll Forward]
Liability Balance at period start	4.2
Expense, Net	0
Foreign Currency Translation	0
Cash utilized, net	(0.4)
Non-cash utilized, net	(3.5)
Liability Balance at period end	0.3	0.3	0.3
Other immaterial actions
Restructuring Reserve [Roll Forward]
Liability Balance at period start	5.4
Expense, Net	(1.1)
Foreign Currency Translation	0
Cash utilized, net	(2.2)
Non-cash utilized, net	(1.1)
Liability Balance at period end	1	1	1
Other immaterial actions | Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start	4.6
Expense, Net	(1.4)
Foreign Currency Translation	0
Cash utilized, net	(1.8)
Non-cash utilized, net	(1.1)
Liability Balance at period end	0.3	0.3	0.3
Other immaterial actions | Other
Restructuring Reserve [Roll Forward]
Liability Balance at period start	0.8
Expense, Net	0.3
Foreign Currency Translation	0
Cash utilized, net	(0.4)
Non-cash utilized, net
Liability Balance at period end	$ 0.7	$ 0.7	$ 0.7

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2014job_position	Dec. 31, 2018USD ($)
Income Statement Disclosures [Abstract]
(Loss) income from discontinued operations, net of taxes	$ (0.3)	$ (0.4)	$ 2	$ (0.1)
Discontinued Operations | Operations in China
Income Statement Disclosures [Abstract]
Net sales	0	0	0	0
(Loss) income from discontinued operations, before taxes	(0.3)	(0.4)	2	(0.1)
Provision for income taxes	0	0	0	0
(Loss) income from discontinued operations, net of taxes	(0.3)	$ (0.4)	2	$ (0.1)
Balance Sheet Disclosures [Abstract]
Cash and cash equivalents	1		1			$ 1.1
Trade receivables, net	0		0			0.2
Total current assets	1		1			1.3
Total assets	1		1			1.3
Accounts payable	0		0			0.5
Accrued expenses and other	1.2		1.2			3.3
Total current liabilities	1.2		1.2			3.8
Total liabilities	$ 1.2		$ 1.2			$ 3.8
December 2013 Program
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of positions eliminated | job_position					1,100

INVENTORIES - Components of Inv

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 130	$ 143.5
Work-in-process	8.8	5.6
Finished goods	383.2	374.1
Inventories	$ 522	$ 523.2

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liability	$ 106.2
Finance lease liability	$ 1.2
Discount rate	16.00%
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, right of use asset		$ 109.3
Finance lease, right of use asset		1.5
Operating lease liability		123.4
Finance lease liability		1.4
Accrued rent		(11.3)
Accrued rent, recorded in other long-term liabilities		(10.7)
Accrued rent, recorded in accrued expenses and other current liabilities		(0.6)
Lease termination liability		(3.5)
Prepaid rent		$ (0.7)

LEASES - Lease Disclosure (Deta

LEASES - Lease Disclosure (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Finance Lease Cost:
Amortization of ROU assets	$ 0.2
Interest on lease liabilities	0.1
Operating Lease Cost	31.4
Total Lease Cost	31.7
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	0.1
Operating cash flows from operating leases	30.6
Financing cash flows from finance leases	0.7
ROU assets for finance leases	1.2
ROU assets for operating leases	93.9
Amortization on ROU assets for finance leases	0.2
Amortization on ROU assets for operating leases	$ 16.7
Weighted-average remaining lease term - finance leases	3 years 2 months 19 days
Weighted-average remaining lease term - operating leases	6 years 4 months
Weighted-average discount rate - finance leases	16.00%
Weighted-average discount rate - operating leases	15.80%

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details) $ in Millions	Sep. 30, 2019USD ($)
Operating Leases
October 2019 through December 2019	$ 9.3
2020	33.1
2021	29.6
2022	23.1
2023	18.9
Thereafter	60.3
Total undiscounted cash flows	174.3
Short-term lease liability	13.9
Long-term lease liability	92.3
Total lease liability	106.2
Difference between undiscounted cash flows and discounted cash flows	68.1
Finance Leases
October 2019 through December 2019	0.2
2020	0.6
2021	0.5
2022	0.3
2023	0
Thereafter	0
Total undiscounted cash flows	1.6
Short-term lease liability	0.7
Long-term lease liability	0.5
Total lease liability	1.2
Difference between undiscounted cash flows and discounted cash flows	$ 0.4

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Goodwill by Segment (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Goodwill [Roll Forward]
Beginning Balance	$ 673,900,000
Ending Balance	673,400,000
Goodwill impairment charge	0
Operating segments | Revlon
Goodwill [Roll Forward]
Beginning Balance	265,000,000
Foreign currency translation adjustment	(300,000)
Ending Balance	264,700,000
Cumulative goodwill impairment charges
Operating segments | Portfolio
Goodwill [Roll Forward]
Beginning Balance	171,200,000
Foreign currency translation adjustment	(200,000)
Ending Balance	171,000,000
Cumulative goodwill impairment charges
Operating segments | Elizabeth Arden
Goodwill [Roll Forward]
Beginning Balance	116,900,000
Foreign currency translation adjustment	0
Ending Balance	116,900,000
Cumulative goodwill impairment charges
Operating segments | Fragrance
Goodwill [Roll Forward]
Beginning Balance	120,800,000
Foreign currency translation adjustment	0
Ending Balance	120,800,000
Cumulative goodwill impairment charges
Operating segments | Revlon, Portfolio, Elizabeth Arden and Fragrances Segments
Goodwill [Roll Forward]
Beginning Balance	673,900,000
Foreign currency translation adjustment	(500,000)
Ending Balance	673,400,000
Cumulative goodwill impairment charges	$ (55,200,000)

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS, NET - Summary of Intangible Assets (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 572.1		$ 574.1
Finite-lived intangible assets, accumulated amortization	(217.7)		(187.3)
Finite-lived intangible assets, net carrying amount	354.4		386.8
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	142.3		145.2
Intangible assets, gross carrying amount	714.4		719.3
Intangible assets, net carrying amount	496.7		532
Trade names
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	142.3		145.2
Trademarks and licenses
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	271.1		272.3
Finite-lived intangible assets, accumulated amortization	(106.6)		(94.3)
Finite-lived intangible assets, net carrying amount	$ 164.5		178
Weighted average useful life	13 years	13 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 247.6		248.6
Finite-lived intangible assets, accumulated amortization	(93)		(77.9)
Finite-lived intangible assets, net carrying amount	$ 154.6		170.7
Weighted average useful life	12 years	12 years
Patents and internally-developed intellectual property
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 21.1		20.9
Finite-lived intangible assets, accumulated amortization	(11.5)		(10.1)
Finite-lived intangible assets, net carrying amount	$ 9.6		10.8
Weighted average useful life	5 years	6 years
Distribution rights
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 31		31
Finite-lived intangible assets, accumulated amortization	(5.3)		(4)
Finite-lived intangible assets, net carrying amount	$ 25.7		27
Weighted average useful life	15 years	16 years
Other
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 1.3		1.3
Finite-lived intangible assets, accumulated amortization	(1.3)		(1)
Finite-lived intangible assets, net carrying amount	$ 0		$ 0.3
Weighted average useful life	0 years	1 year

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 8.3	$ 10.1	$ 31.9	$ 30.3

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS, NET - Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 8.7
2020	34.1
2021	33.2
2022	32.3
2023	30.7
Thereafter	215.4
Finite-lived intangible assets, net carrying amount	$ 354.4	$ 386.8

ACCRUED EXPENSES AND OTHER - Co

ACCRUED EXPENSES AND OTHER - Components of Accrued Expenses and Other (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Schedule of Accrued Liabilities [Line Items]
Sales returns and allowances	$ 87.9	$ 97.7
Advertising and promotional costs	76.8	76.2
Compensation and related benefits	32.7	55.9
Taxes	24.4	30.9
Restructuring reserve	15.2	26.4
Interest	20.2	33.8
Other	111.1	110
Total	368.3	430.9
Revlon Consumer Products Corporation
Schedule of Accrued Liabilities [Line Items]
Taxes	27.8	34.6
Other	111	110.1
Total	$ 371.6	$ 434.7

LONG-TERM DEBT - Components of

LONG-TERM DEBT - Components of Long-term Debt (Details)	12 Months Ended
	Jun. 30, 2020USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2019USD ($)	Aug. 06, 2019USD ($)	Mar. 06, 2019USD ($)	Dec. 31, 2018EUR (€)	Apr. 30, 2018USD ($)	Sep. 07, 2016
Debt Instrument [Line Items]
Long-term debt		$ 3,075,800,000	$ 3,270,100,000
Less current portion		(348,100,000)	(363,500,000)
Long-term debt		2,727,700,000	2,906,600,000
Short-term borrowings		9,300,000	5,100,000
2019 Term Loan Facility
Debt Instrument [Line Items]
Debt Instrument, Covenant, Secured Debt Issuance, Maximum				$ 50,000,000
Long-term debt		0	188,400,000
2018 Foreign Asset-Based Term Loan Credit Agreement due 2021
Debt Instrument [Line Items]
Long-term debt		82,700,000	79,500,000
Amended 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt		330,000,000	345,400,000
Less current portion		(330,000,000)	(345,400,000)
2016 Term Loan due 2023
Debt Instrument [Line Items]
Long-term debt		1,724,600,000	1,716,300,000
Repayment of debt		18,000,000
Amount by which available liquidity does not exceed principal amount of other debt			200,000,000
Aggregate principal amount outstanding			$ 1,746,000,000
5.75% Senior Notes due 2021
Debt Instrument [Line Items]
Stated interest rate			5.75%	5.75%			5.75%
Long-term debt		496,600,000	$ 497,700,000
Aggregate principal amount outstanding			$ 500,000,000
6.25% Senior Notes due 2024
Debt Instrument [Line Items]
Stated interest rate			6.25%					6.25%
Long-term debt		441,400,000	$ 442,400,000
Aggregate principal amount outstanding			450,000,000
Spanish Government Loan due 2025
Debt Instrument [Line Items]
Long-term debt		$ 500,000	400,000
Scenario, Forecast | Amended 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Repayment of debt	$ 18,000,000
Secured Debt | 2018 Foreign Asset-Based Term Loan Credit Agreement due 2021
Debt Instrument [Line Items]
Maximum borrowing capacity | €						€ 77,000,000
Revolving Credit Facility | Amended 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity			441,500,000
Revolving Credit Facility | Amended 2016 Revolving Credit Facility, Tranche A
Debt Instrument [Line Items]
Long-term debt							$ 307,500,000
Maximum borrowing capacity			400,000,000				400,000,000
Amount by which available liquidity does not exceed principal amount of other debt							200,000,000
Revolving Credit Facility | Amended 2016 Revolving Credit Facility, Tranche B
Debt Instrument [Line Items]
Long-term debt							40,900,000
Maximum borrowing capacity			$ 41,500,000		$ 41,500,000		41,500,000
Letter of Credit | Amended 2016 Revolving Credit Facility, Tranche A
Debt Instrument [Line Items]
Long-term debt							$ 11,300,000

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) - USD ($)	Aug. 06, 2019	Mar. 06, 2019	Mar. 05, 2019	Sep. 30, 2019	Dec. 31, 2018	Apr. 30, 2018	Sep. 07, 2016
Debt Instrument [Line Items]
Outstanding borrowings				$ 3,270,100,000	$ 3,075,800,000
Cash and cash equivalents				60,700,000	87,300,000
Covenant, ordinary course investments, maximum				10,000,000
2019 Senior Line of Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount	$ 200,000,000
5.75% Senior Notes due 2021
Debt Instrument [Line Items]
Outstanding borrowings				$ 497,700,000	496,600,000
Stated interest rate	5.75%			5.75%		5.75%
6.25% Senior Notes due 2024
Debt Instrument [Line Items]
Outstanding borrowings				$ 442,400,000	441,400,000
Stated interest rate				6.25%			6.25%
2019 Term Loan Facility
Debt Instrument [Line Items]
Aggregate principal amount				$ 200,000,000
Outstanding borrowings				188,400,000	$ 0
Borrowings under facility	$ 188,000,000
Fees and expenses	$ 12,000,000
Guarantor subsidiary, voting equity interests (in excess of)	66.00%
Variable rate floor	0.00%
Basis spread on variable interest rate	10.00%
Covenant, maximum incurrence of secured debt	$ 50,000,000
Covenant, investments, maximum	$ 50,000,000
Available amount basket	50.00%
Covenant, maximum net debt to EBITDA ratio	5
Covenant, maximum secured and structurally senior debt	$ 2,500,000,000
Covenant, minimum EBITDA	$ 250,000,000
Mandatory prepayments, excess cash flows	50.00%
Mandatory prepayments, excess cash flows step-down	25.00%
Mandatory prepayments, asset sales, aggregate reinvestment cap	$ 50,000,000
Exit fee	5.00%
Line of Credit | 2019 Senior Line of Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity				30,000,000
Outstanding borrowings				$ 0
Stated interest rate				8.00%
Repayments under facility				$ 0
Revolving Credit Facility | Amended 2016 Revolving Credit Facility, Tranche B
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 41,500,000		41,500,000		$ 41,500,000
Outstanding borrowings						$ 40,900,000
Potential increase of maximum borrowing capacity		5.00%
Covenant terms, liquidity		$ 50,000,000	$ 35,000,000
Covenant terms, percentage of maximum		15.00%	10.00%
Remaining borrowing capacity		$ 37,300,000		0
Borrowing base		$ 41,300,000		40,900,000
Covenant terms, consolidated fixed charge coverage ratio		100.00%
Covenant terms, liquidity threshold, consecutive business days		20 days	20 days
Foreign Subsidiaries
Debt Instrument [Line Items]
Cash and cash equivalents				$ 57,300,000
2019 | 2019 Term Loan Facility
Debt Instrument [Line Items]
Prepayment fee, percentage	10.00%
2020 | 2019 Term Loan Facility
Debt Instrument [Line Items]
Prepayment fee, percentage	10.00%
2021 | 2019 Term Loan Facility
Debt Instrument [Line Items]
Prepayment fee, percentage	7.50%

LONG-TERM DEBT - Covenants (Det

LONG-TERM DEBT - Covenants (Details) - USD ($)	Mar. 06, 2019	Sep. 30, 2019	Aug. 06, 2019	Dec. 31, 2018	Apr. 30, 2018
Amended 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Amount of liquidity and availability		$ 81,200,000
2019 Senior Line of Credit Facility
Debt Instrument [Line Items]
Commitment		30,000,000
Aggregate principal amount outstanding		0
Availability		30,000,000
2019 Term Loan Facility
Debt Instrument [Line Items]
Debt Instrument, Mandatory Prepayments, Excess Cash Flow, Percentage			50.00%
Debt Instrument, Mandatory Prepayments, Excess Cash Flow, Percentage, Step Down			25.00%
Debt Instrument, Mandatory Prepayments, Asset Sale, Aggregate Reinvestment Cap			$ 50,000,000
Debt Instrument, Face Amount		200,000,000
Exit fee			5.00%
Revolving Credit Facility | Tranche A
Debt Instrument [Line Items]
Commitment		400,000,000			$ 400,000,000
Borrowing Base		400,000,000
Aggregate principal amount outstanding		307,500,000
Availability		81,200,000
Calculated borrowing base		440,900,000
Revolving Credit Facility | Tranche B
Debt Instrument [Line Items]
Commitment	$ 41,500,000	41,500,000			$ 41,500,000
Borrowing Base	41,300,000	40,900,000
Aggregate principal amount outstanding		40,900,000
Availability	$ 37,300,000	0
Covenant terms, consolidated fixed charge coverage ratio	100.00%
Revolving Credit Facility | Amended 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Commitment		441,500,000
Borrowing Base		440,900,000
Aggregate principal amount outstanding		348,400,000
Availability		$ 81,200,000
Covenant terms, consolidated fixed charge coverage ratio		100.00%
Sublimit, letters of credit
Debt Instrument [Line Items]
Standby and trade letters of credit for various corporate purposes		$ 11,300,000		$ 10,100,000
Sublimit, letters of credit | Tranche A
Debt Instrument [Line Items]
Standby and trade letters of credit for various corporate purposes		$ 11,300,000
Minimum | 2019 Term Loan Facility
Debt Instrument [Line Items]
Debt Instrument, Mandatory Prepayments, Excess Cash Flow, Percentage, Upon Achievement			0.00%

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Liabilities:
Fair Value, Long-term debt, including current portion	$ 2,633.7	$ 2,259.5
Carrying Value, Long-term debt, including current portion	3,270.1	3,075.8
Level 1
Liabilities:
Fair Value, Long-term debt, including current portion	0	0
Level 2
Liabilities:
Fair Value, Long-term debt, including current portion	2,633.7	2,259.5
Level 3
Liabilities:
Fair Value, Long-term debt, including current portion	$ 0	$ 0

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($)	1 Months Ended	9 Months Ended
	Dec. 31, 2016	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 07, 2016	Nov. 30, 2013
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated deferred losses		$ 1,227,500,000	$ 1,187,200,000	$ 1,132,200,000	$ 1,056,800,000	$ 988,200,000	$ 980,700,000	$ 855,700,000	$ 770,400,000
FX contracts		$ 0			0
6.25% Senior Notes due 2024
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate		6.25%								6.25%
Foreign exchange contracts
Fair Value Measurements Of Financial Instruments [Line Items]
Term of contract		1 year
Derivative, Notional Amount		$ 0			0
Interest rate swap
Fair Value Measurements Of Financial Instruments [Line Items]
Floor interest rate (percent)	0.75%										1.00%
Term of contract	3 years
Derivative, Notional Amount	$ 400,000,000										$ 400,000,000
Fixed interest rate (percent)											2.0709%
Fixed interest rate on debt (percent)											5.5709%
Accumulated deferred losses, gross										$ 6,300,000
Interest rate swap | Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated deferred losses						$ 0			$ 700,000	$ 3,900,000
Standby letters of credit which support Products Corporation self insurance programs
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes		8,200,000			7,300,000
Sublimit, letters of credit
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes		$ 11,300,000			$ 10,100,000

FINANCIAL INSTRUMENTS - Effects

FINANCIAL INSTRUMENTS - Effects of Derivative Financial Instruments, Other Comprehensive Income (Loss) and Net Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Derivative Instruments, Gain (Loss) [Line Items]
Revaluation of derivative financial instruments, net of reclassifications into earnings, tax expense (benefit)		$ 0		$ 0.5
Interest rate swap | Interest Expense
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Net (Loss) Income	$ 0	0	$ 0	(1.2)
Interest rate swap | Miscellaneous, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Net (Loss) Income	0	0	0	0.2
Foreign exchange contracts | Foreign currency gain, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Net (Loss) Income	0	0	0	0.2
Designated as Hedging Instrument | Interest rate swap
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain Recognized in Other Comprehensive Loss	$ 0	$ 0	$ 0	$ 0.7

PENSION AND POST-RETIREMENT B_3

PENSION AND POST-RETIREMENT BENEFITS - Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Net periodic benefit costs:
Total net periodic benefit costs	$ 2.2	$ 0.8	$ 6.3	$ 2	$ 2.6
Pension Plans
Net periodic benefit costs:
Service cost	0.4	0.5	1.4	1.5
Interest cost	5.1	4.6	15	13.9
Expected return on plan assets	(6)	(6.9)	(18)	(20.8)
Amortization of actuarial loss	2.5	2.4	7.5	6.9
Curtailment gain	0	0
Total net periodic benefit costs prior to allocation	2	0.6	5.9	1.5
Portion allocated to Revlon Holdings	0	0	(0.1)	(0.1)
Total net periodic benefit costs	2	0.6	5.8	1.4
Other Post-Retirement Benefit Plans
Net periodic benefit costs:
Service cost	0	0	0	0
Interest cost	0.1	0.1	0.3	0.3
Expected return on plan assets	0	0	0	0
Amortization of actuarial loss	0.1	0.1	0.2	0.3
Curtailment gain	0	0
Total net periodic benefit costs prior to allocation	0.2	0.2	0.5	0.6
Portion allocated to Revlon Holdings	0	0	0	0
Total net periodic benefit costs	$ 0.2	$ 0.2	$ 0.5	$ 0.6

PENSION AND POST-RETIREMENT B_4

PENSION AND POST-RETIREMENT BENEFITS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 2.2	$ 0.8	$ 6.3	$ 2	$ 2.6
Net periodic benefit (income) costs next fiscal year			8.3
Estimated contributions in next fiscal year	12		12
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	2	0.6	5.8	1.4
Employer contributions	3.2		7.3
Other Post-Retirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.2	$ 0.2	0.5	$ 0.6
Employer contributions	$ 0.2		$ 0.5

PENSION AND POST-RETIREMENT B_5

PENSION AND POST-RETIREMENT BENEFITS - Classification of Net Periodic Pension (Income) Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 2.2	$ 0.8	$ 6.3	$ 2	$ 2.6
Selling, general and administrative expense
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.5	0.5	1.4	1.5
Miscellaneous, net
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 1.7	$ 0.3	$ 4.9	$ 0.5

STOCK COMPENSATION PLAN AND O_3

STOCK COMPENSATION PLAN AND OTHER INCENTIVE PROGRAMS - Narrative (Details) - USD ($)	Aug. 16, 2019	Aug. 15, 2019	Jul. 31, 2014	Sep. 30, 2019	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance (in shares)				6,565,000	6,565,000
Shares remaining available for grants (in shares)				1,700,000	1,700,000
Term of plan			7 years
Vesting period	2 years	3 years
Common Stock Not Subject To Vesting Requirements	250,000
Time-Based LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 3,000,000
Deferred stock-based compensation				$ 12,700,000	12,700,000
Performance-Based LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					2,400,000
Deferred stock-based compensation				$ 14,200,000	$ 14,200,000
Number of awards vested (in shares)					0
2018 Long Term Incentive Program | Time-Based LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
2018 Long Term Incentive Program | Time-based and Performance-based RSU Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)				0
Rev_Revlon 2019 Transaction Incentive Program [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash Used to Settle Award				$ 206,812	$ 206,812
Rev_Revlon 2019 Transaction Incentive Program [Domain] | Other Deferred Compensation Arrangements, Annual Payment Term 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash Used to Settle Award				6,800,000	6,800,000
Rev_Revlon 2019 Transaction Incentive Program [Domain] | Other Deferred Compensation Arrangements, Annual Payment Term 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash Used to Settle Award				$ 2,500,000	$ 2,500,000

STOCK COMPENSATION PLAN AND O_4

STOCK COMPENSATION PLAN AND OTHER INCENTIVE PROGRAMS - Restricted Stock Unit Activity (Details) - $ / shares	Aug. 16, 2019	Aug. 15, 2019	Sep. 30, 2019
Weighted Average Grant Date Fair Value Per Share
Vesting period	2 years	3 years
Performance-Based LTIP
Restricted Stock
Vested (in shares)			0
2017 | Time-Based LTIP
Weighted Average Grant Date Fair Value Per Share
Vesting period			2 years
LTIP Plan | Time-Based LTIP
Restricted Stock
Outstanding, beginning of period (in shares)			591,100
Granted (in shares)			446,000
Vested (in shares)			(200,200)
Forfeited/Canceled (in shares)			(75,800)
Outstanding, end of period (in shares)			761,100
Weighted Average Grant Date Fair Value Per Share
Granted (in dollars per share)
LTIP Plan | Performance-Based LTIP
Restricted Stock
Outstanding, beginning of period (in shares)			591,100
Granted (in shares)			446,100
Vested (in shares)			0
Forfeited/Canceled (in shares)			(88,200)
Outstanding, end of period (in shares)			949,000
Weighted Average Grant Date Fair Value Per Share
Granted (in dollars per share)
LTIP Plan | 2019 | Time-Based LTIP
Restricted Stock
Granted (in shares)			446,000
Vested (in shares)			0
Forfeited/Canceled (in shares)			(2,200)
Outstanding, end of period (in shares)			443,800
Weighted Average Grant Date Fair Value Per Share
Granted (in dollars per share)			$ 22.55
Vested (in dollars per share)			0
Forfeited/Canceled (in dollars per share)			22.55
Outstanding, end of period (in dollars per share)			$ 22.55
LTIP Plan | 2019 | Performance-Based LTIP
Restricted Stock
Granted (in shares)			446,100
Vested (in shares)			0
Forfeited/Canceled (in shares)			(2,200)
Outstanding, end of period (in shares)			443,900
Weighted Average Grant Date Fair Value Per Share
Granted (in dollars per share)			$ 22.55
Vested (in dollars per share)			0
Forfeited/Canceled (in dollars per share)			22.55
Outstanding, end of period (in dollars per share)			$ 22.55
LTIP Plan | 2018 | Time-Based LTIP
Restricted Stock
Outstanding, beginning of period (in shares)			434,700
Vested (in shares)			(132,800)
Forfeited/Canceled (in shares)			(45,500)
Outstanding, end of period (in shares)			256,400
Weighted Average Grant Date Fair Value Per Share
Outstanding, beginning of period (in dollars per share)			$ 19.11
Vested (in dollars per share)			19.06
Forfeited/Canceled (in dollars per share)			19.70
Outstanding, end of period (in dollars per share)			$ 19.04
LTIP Plan | 2018 | Performance-Based LTIP
Restricted Stock
Outstanding, beginning of period (in shares)			434,700
Vested (in shares)			0
Forfeited/Canceled (in shares)			(51,400)
Outstanding, end of period (in shares)			383,300
Weighted Average Grant Date Fair Value Per Share
Outstanding, beginning of period (in dollars per share)			$ 19.11
Vested (in dollars per share)			0
Forfeited/Canceled (in dollars per share)			19.70
Outstanding, end of period (in dollars per share)			$ 19.04
LTIP Plan | 2017 | Time-Based LTIP
Restricted Stock
Outstanding, beginning of period (in shares)			156,400
Vested (in shares)			(67,400)
Forfeited/Canceled (in shares)			(28,100)
Outstanding, end of period (in shares)			60,900
Weighted Average Grant Date Fair Value Per Share
Outstanding, beginning of period (in dollars per share)			$ 19.70
Vested (in dollars per share)			19.70
Forfeited/Canceled (in dollars per share)			19.70
Outstanding, end of period (in dollars per share)			$ 19.70
LTIP Plan | 2017 | Performance-Based LTIP
Restricted Stock
Outstanding, beginning of period (in shares)			156,400
Vested (in shares)			0
Forfeited/Canceled (in shares)			(34,600)
Outstanding, end of period (in shares)			121,800
Weighted Average Grant Date Fair Value Per Share
Outstanding, beginning of period (in dollars per share)			$ 19.70
Vested (in dollars per share)			0
Forfeited/Canceled (in dollars per share)			19.70
Outstanding, end of period (in dollars per share)			19.70
TIP Plan | 2019 | Time-Based LTIP
Weighted Average Grant Date Fair Value Per Share
Outstanding, end of period (in dollars per share)			$ 16.44
TIP Plan | 2019 | Revlon 2019 Transaction incentive program
Restricted Stock
Outstanding, end of period (in shares)			206,800
Weighted Average Grant Date Fair Value Per Share
Outstanding, end of period (in dollars per share)			$ 16.44
Total LTIP and TIP RSU's | Time-Based LTIP
Restricted Stock
Outstanding, end of period (in shares)			967,900
Total LTIP and TIP RSU's | Performance-Based LTIP
Restricted Stock
Outstanding, end of period (in shares)			949,000

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Line Items]
Provision (benefit) for income taxes	$ (2.1)	$ (38.7)	$ (3.2)	$ (43.1)
Change in provision for income taxes	36.6		39.9
Tax benefit related to noncash transactions	34.3
Revlon Consumer Products Corporation
Income Tax Disclosure [Line Items]
Provision (benefit) for income taxes	(1.8)	$ (38.2)	(2.4)	$ (42)
Change in provision for income taxes	36.4		$ 39.6
Tax benefit related to noncash transactions	$ 34.3

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions		3 Months Ended												9 Months Ended
		Sep. 30, 2019		Jun. 30, 2019		Mar. 31, 2019		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Sep. 30, 2019	Sep. 30, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		$ (1,187.2)		$ (1,132.2)		$ (1,056.8)		$ (980.7)		$ (855.7)		$ (770.4)		$ (1,056.8)	$ (770.4)
Foreign currency translation adjustment														(0.5)
Amortization of pension related costs, net of tax of $(0.9) million(a)														7.2
Other comprehensive (loss) income		0.5	[1]	5.3	[1]	0.9	[1]	(2.6)	[1]	(2.7)	[1]	0.2	[1]	6.7	(5.1)
Ending balance		(1,227.5)		(1,187.2)		(1,132.2)		(988.2)		(980.7)		(855.7)		(1,227.5)	(988.2)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		(228)		(233.3)		(234.2)		(230.9)		(228.2)		(228.4)		(234.2)	(228.4)
Other comprehensive (loss) income	[1]	0.5		5.3		0.9		(2.6)		(2.7)		0.2
Ending balance		(227.5)		$ (228)		(233.3)		$ (233.5)		$ (230.9)		$ (228.2)		(227.5)	$ (233.5)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance						(24.4)								(24.4)
Foreign currency translation adjustment														(0.5)
Other comprehensive (loss) income														(0.5)
Ending balance		(24.9)												(24.9)
Actuarial (Loss) Gain on Post-retirement Benefits
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance						(209.5)								(209.5)
Amortization of pension related costs, net of tax of $(0.9) million(a)														7.2
Other comprehensive (loss) income														7.2
Ending balance		(202.3)												(202.3)
Other
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance						$ (0.3)								(0.3)
Other comprehensive (loss) income														0
Ending balance		$ (0.3)												(0.3)
Actuarial (Loss) Gain on Post-retirement Benefits - Amortization of pension related costs
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive (loss) income, tax expense (benefit)														$ (0.9)
[1]	See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the three and nine months ended September 30, 2019 and 2018, respectively.

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE LOSS - Reclassification out of Accumulated Comprehensive Loss (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ (1,056.8)	$ (770.4)
Ending balance	(1,227.5)	(988.2)
Interest rate swap | Deferred gain - hedging
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		(0.7)
Reclassifications into earnings, net of tax		0.7
Ending balance		$ 0
Reclassifications into earnings, tax benefit	$ 0.5

SEGMENT DATA AND RELATED INFO_3

SEGMENT DATA AND RELATED INFORMATION - Additional Information (Details)	Sep. 30, 2019country
International
Segment Reporting Information [Line Items]
Number of countries in which entity operates	25

SEGMENT DATA AND RELATED INFO_4

SEGMENT DATA AND RELATED INFORMATION - Net Sales and Segment Profit (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Net sales	$ 596.8	$ 655.4	$ 1,720.2	$ 1,822.9
Segment profit	16.7	2.3	(16)	(117.4)
Depreciation and amortization			124.6	119.4
Non-Operating items:
Restructuring and related charges			27.4
Acquisition and integration costs	0.1	3.4	0.7	12
Loss on disposal of minority investment	0	0	0	20.1
Financial control remediation actions and related charges		0		0
Operating Income (Loss)	16.7	2.3	(16)	(117.4)
Interest expense	50.2	46.4	145.7	129.1
Amortization of debt issuance costs	3.7	3.8	10.4	9.1
Foreign currency losses, net	7.6	1.1	9	10.7
Miscellaneous, net	1.7	0.4	7.6	0.6
Loss from continuing operations before income taxes	(46.5)	(49.4)	(188.7)	(266.9)
Operating segments
Segment Reporting Information [Line Items]
Net sales	596.8	655.4	1,720.2	1,822.9
Segment profit	68.4	72.4	154.2	113.3
Non-Operating items:
Operating Income (Loss)	68.4	72.4	154.2	113.3
Segment reconciling items
Segment Reporting Information [Line Items]
Depreciation and amortization	38.9	40.1	124.6	119.4
Non-cash stock compensation expense	3.9	6.3	7.7	14.8
Non-Operating items:
Restructuring and related charges	5.4	3.8	27.4	14.8
Acquisition and integration costs	0.1	3.4	0.7	12
Loss on disposal of minority investment		0		20.1
Oxford ERP system disruption-related charges	0	16.5	0	49.6
Financial control remediation actions and related charges	3.4		9.8
Revlon
Segment Reporting Information [Line Items]
Net sales	217.3	249.5	716.1	736.9
Revlon | Operating segments
Segment Reporting Information [Line Items]
Net sales	217.3	249.5	716.1	736.9
Segment profit	7.3	36.8	58.5	75.6
Non-Operating items:
Operating Income (Loss)	7.3	36.8	58.5	75.6
Elizabeth Arden
Segment Reporting Information [Line Items]
Net sales	123.2	122.1	352	333.9
Elizabeth Arden | Operating segments
Segment Reporting Information [Line Items]
Net sales	123.2	122.1	352	333.9
Segment profit	12.5	6.6	17.1	2.3
Non-Operating items:
Operating Income (Loss)	12.5	6.6	17.1	2.3
Portfolio
Segment Reporting Information [Line Items]
Net sales	118.2	138.4	354.1	420.5
Portfolio | Operating segments
Segment Reporting Information [Line Items]
Net sales	118.2	138.4	354.1	420.5
Segment profit	14.4	2.1	25	(5.8)
Non-Operating items:
Operating Income (Loss)	14.4	2.1	25	(5.8)
Fragrance
Segment Reporting Information [Line Items]
Net sales	138.1	145.4	298	331.6
Fragrance | Operating segments
Segment Reporting Information [Line Items]
Net sales	138.1	145.4	298	331.6
Segment profit	34.2	26.9	53.6	41.2
Non-Operating items:
Operating Income (Loss)	34.2	26.9	53.6	41.2
Revlon Consumer Products Corporation
Segment Reporting Information [Line Items]
Segment profit	18.5	4	(10.9)	(112.4)
Depreciation and amortization	38.9	40.1	124.6	119.4
Non-cash stock compensation expense	3.9	6.3	7.7	14.8
Non-Operating items:
Acquisition and integration costs	0.1	3.4	0.7	12
Loss on disposal of minority investment	0	0	0	20.1
Operating Income (Loss)	18.5	4	(10.9)	(112.4)
Interest expense	50.2	46.4	145.7	129.1
Amortization of debt issuance costs	3.7	3.8	10.4	9.1
Foreign currency losses, net	7.6	1.1	9	10.7
Miscellaneous, net	1.7	0.4	7.6	0.6
Loss from continuing operations before income taxes	(44.7)	(47.7)	(183.6)	(261.9)
Revlon Consumer Products Corporation | Operating segments
Segment Reporting Information [Line Items]
Net sales	596.8	655.4	1,720.2	1,822.9
Segment profit	70.2	74.1	159.3	118.3
Non-Operating items:
Operating Income (Loss)	70.2	74.1	159.3	118.3
Revlon Consumer Products Corporation | Segment reconciling items
Non-Operating items:
Restructuring and related charges	5.4	3.8	27.4	14.8
Acquisition and integration costs	0.1	3.4	0.7	12
Loss on disposal of minority investment	0	0	0	20.1
Oxford ERP system disruption-related charges	0	16.5	0	49.6
Financial control remediation actions and related charges	3.4	0	9.8	0
Revlon Consumer Products Corporation | Revlon | Operating segments
Segment Reporting Information [Line Items]
Net sales	217.3	249.5	716.1	736.9
Segment profit	7.9	37.4	60.6	77.6
Non-Operating items:
Operating Income (Loss)	7.9	37.4	60.6	77.6
Revlon Consumer Products Corporation | Elizabeth Arden | Operating segments
Segment Reporting Information [Line Items]
Net sales	123.2	122.1	352	333.9
Segment profit	13	6.9	18.2	3.2
Non-Operating items:
Operating Income (Loss)	13	6.9	18.2	3.2
Revlon Consumer Products Corporation | Portfolio | Operating segments
Segment Reporting Information [Line Items]
Net sales	118.2	138.4	354.1	420.5
Segment profit	14.7	2.5	26	(4.6)
Non-Operating items:
Operating Income (Loss)	14.7	2.5	26	(4.6)
Revlon Consumer Products Corporation | Fragrance | Operating segments
Segment Reporting Information [Line Items]
Net sales	138.1	145.4	298	331.6
Segment profit	34.6	27.3	54.5	42.1
Non-Operating items:
Operating Income (Loss)	$ 34.6	$ 27.3	$ 54.5	$ 42.1

SEGMENT DATA AND RELATED INFO_5

SEGMENT DATA AND RELATED INFORMATION - Schedule of Net Sales and Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 596.8	$ 655.4	$ 1,720.2	$ 1,822.9
Long-lived assets	1,706.7		1,706.7		$ 1,691.2
North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	299.5	350.8	864.7	966.1
EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	170.1	179.9	490.4	515.5
Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	64.4	56.3	187.6	163.1
Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	26.3	32.5	80.2	84.5
Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	36.5	35.9	97.3	93.7
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,430.8		$ 1,430.8		$ 1,416.2
Percentage of long lived assets by geographic location	84.00%		84.00%		84.00%
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 275.9		$ 275.9		$ 275
Percentage of long lived assets by geographic location	16.00%		16.00%		16.00%
Revlon
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 217.3	249.5	$ 716.1	736.9
Revlon | North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	100	123.1	367.9	388.2
Revlon | EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	49.8	57.9	157.8	166.5
Revlon | Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	29.8	28.6	77.8	78.5
Revlon | Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	17.4	19.9	52.3	49.3
Revlon | Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	20.3	20	60.3	54.4
Elizabeth Arden
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	123.2	122.1	352	333.9
Elizabeth Arden | North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	29.5	40.3	83.9	96.2
Elizabeth Arden | EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	53.5	48.3	148.1	141.4
Elizabeth Arden | Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	30.7	23.2	97	71.6
Elizabeth Arden | Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1.8	3.2	6	7.9
Elizabeth Arden | Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	7.7	7.1	17	16.8
Portfolio
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	118.2	138.4	354.1	420.5
Portfolio | North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	71.4	88.1	214.5	264.8
Portfolio | EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	38.5	40.5	111.4	126
Portfolio | Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1	1.1	3.2	3.1
Portfolio | Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	4.4	6	15.8	16.8
Portfolio | Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2.9	2.7	9.2	9.8
Fragrance
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	138.1	145.4	298	331.6
Fragrance | North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	98.6	99.3	198.4	216.9
Fragrance | EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	28.3	33.2	73.1	81.6
Fragrance | Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2.9	3.4	9.6	9.9
Fragrance | Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2.7	3.4	6.1	10.5
Fragrance | Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 5.6	$ 6.1	$ 10.8	$ 12.7

SEGMENT DATA AND RELATED INFO_6

SEGMENT DATA AND RELATED INFORMATION - Schedule of Net Sales by Classes of Similar Products (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue from External Customer [Line Items]
Net sales	$ 596.8	$ 655.4	$ 1,720.2	$ 1,822.9
Color cosmetics
Revenue from External Customer [Line Items]
Net sales	$ 173.6	$ 216.4	$ 569.9	$ 631.1
Percentage of net sales by classes of similar products	29.00%	33.00%	33.00%	35.00%
Fragrance
Revenue from External Customer [Line Items]
Net sales	$ 183.7	$ 191.7	$ 411.1	$ 448.5
Percentage of net sales by classes of similar products	31.00%	29.00%	24.00%	25.00%
Hair care
Revenue from External Customer [Line Items]
Net sales	$ 120.5	$ 129.6	$ 379	$ 391
Percentage of net sales by classes of similar products	20.00%	20.00%	22.00%	21.00%
Beauty care
Revenue from External Customer [Line Items]
Net sales	$ 43.6	$ 49.7	$ 132.7	$ 147.5
Percentage of net sales by classes of similar products	7.00%	8.00%	8.00%	8.00%
Skin care
Revenue from External Customer [Line Items]
Net sales	$ 75.4	$ 68	$ 227.5	$ 204.8
Percentage of net sales by classes of similar products	13.00%	10.00%	13.00%	11.00%

BASIC AND DILUTED EARNINGS PE_3

BASIC AND DILUTED EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share, Basic and Diluted [Abstract]
Stock options outstanding (shares)	0	0

BASIC AND DILUTED EARNINGS PE_4

BASIC AND DILUTED EARNINGS PER COMMON SHARE - Components of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Numerator:
Loss from continuing operations, net of taxes	$ (44.4)			$ (10.7)			$ (185.5)	$ (223.8)
(Loss) income from discontinued operations, net of taxes	(0.3)			(0.4)			2	(0.1)
Net (loss) income	$ (44.7)	$ (63.7)	$ (75.1)	$ (11.1)	$ (122.5)	$ (90.3)	$ (183.5)	$ (223.9)
Denominator:
Weighted average common shares outstanding - Basic (shares)	53,129,004			52,834,879			53,057,154	52,777,883
Effect of dilutive restricted stock (shares)	0			0			0	0
Weighted average common shares outstanding - Diluted (shares)	53,129,004			52,834,879			53,057,154	52,777,883
Basic loss per common share:
Continuing operations (usd per share)	$ (0.84)			$ (0.20)			$ (3.50)	$ (4.24)
Discontinued operations (usd per share)	0			(0.01)			0.04	0
Net loss (usd per share)	(0.84)			(0.21)			(3.46)	(4.24)
Diluted loss per common share:
Continuing operations (usd per share)	(0.84)			(0.20)			(3.50)	(4.24)
Discontinued operations (usd per share)	0			(0.01)			0.04	0
Net loss (usd per share)	$ (0.84)			$ (0.21)			$ (3.46)	$ (4.24)
Restricted Stock and Restricted Stock Units
Diluted loss per common share:
Unvested restricted stock and RSUs under the Stock Plan (in shares)	314,478			197,667			406,854	165,961

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Related Party Transaction [Line Items]
Reimbursement Agreements termination notice period	90 days
Reimbursements
Related Party Transaction [Line Items]
Expenses related party	$ 0.3	$ 0.4
Payable from related party	5.3	0
Receivable from related party	0		$ 0.3
Majority Shareholder | Related Party Expense, Other Advertising, Coupon Redemption and Raw Material Supply
Related Party Transaction [Line Items]
Expenses related party	19.8	16.9
Payments to related party	0.5	0.2
Payable from related party	$ 0.5	$ 0.2

PRODUCTS CORPORATION AND SUBS_3

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Narrative (Details)	Sep. 30, 2019	Aug. 06, 2019	Apr. 30, 2018	Sep. 07, 2016
5.75% Senior Notes
Condensed Financial Statements, Captions [Line Items]
Stated interest rate	5.75%	5.75%	5.75%
6.25% Senior Notes
Condensed Financial Statements, Captions [Line Items]
Stated interest rate	6.25%			6.25%

PRODUCTS CORPORATION AND SUBS_4

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Assets:
Cash and cash equivalents	$ 60.7			$ 87.3
Trade receivables, less allowances for doubtful accounts	454.9			431.3
Inventories	522			523.2
Property, plant and equipment, net	413.7			354.5
Deferred income taxes	159.3			131.8
Goodwill	673.4			673.9
Intangible assets, net	496.7			532
Other assets	122.9			130.8
Total assets	3,059.5			3,016.8
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	5.1			9.3
Current portion of long-term debt	363.5			348.1
Accounts payable	322.3			332.1
Accrued expenses and other current liabilities	368.3			430.9
Long-term debt	2,906.6			2,727.7
Total stockholders’ deficiency	(1,227.5)	$ (1,187.2)	$ (1,132.2)	(1,056.8)	$ (988.2)	$ (980.7)	$ (855.7)	$ (770.4)
Total liabilities and stockholders’ deficiency	3,059.5			3,016.8
Revlon Consumer Products Corporation
Assets:
Cash and cash equivalents	60.7			87.3
Trade receivables, less allowances for doubtful accounts	454.9			431.3
Inventories	522			523.2
Prepaid expenses and other	310.2			299.7
Intercompany receivables	0			0
Investment in subsidiaries	0			0
Property, plant and equipment, net	413.7			354.5
Deferred income taxes	141.2			114.8
Goodwill	673.4			673.9
Intangible assets, net	496.7			532
Other assets	122.9			130.8
Total assets	3,195.7			3,147.5
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	5.1			9.3
Current portion of long-term debt	363.5			348.1
Accounts payable	322.3			332.1
Accrued expenses and other current liabilities	371.6			434.7
Intercompany payables	0			0
Long-term debt	2,906.6			2,727.7
Other long-term liabilities	324.6			228.7
Total liabilities	4,293.7			4,080.6
Total stockholders’ deficiency	(1,098)	$ (1,059.1)	$ (1,005.3)	(933.1)	$ (865.7)	$ (859.5)	$ (736.5)	$ (655.4)
Total liabilities and stockholders’ deficiency	3,195.7			3,147.5
Revlon Consumer Products Corporation | Eliminations
Assets:
Cash and cash equivalents	0			0
Trade receivables, less allowances for doubtful accounts	0			0
Inventories	0			0
Prepaid expenses and other	0			0
Intercompany receivables	(5,669.6)			(4,668.7)
Investment in subsidiaries	(1,584.5)			(1,657.8)
Property, plant and equipment, net	0			0
Deferred income taxes	0			0
Goodwill	0			0
Intangible assets, net	0			0
Other assets	0			0
Total assets	(7,254.1)			(6,326.5)
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0			0
Current portion of long-term debt	0			0
Accounts payable	0			0
Accrued expenses and other current liabilities	0			0
Intercompany payables	(5,669.7)			(4,668.7)
Long-term debt	0			0
Other long-term liabilities	0			0
Total liabilities	(5,669.7)			(4,668.7)
Total stockholders’ deficiency	(1,584.4)			(1,657.8)
Total liabilities and stockholders’ deficiency	(7,254.1)			(6,326.5)
Revlon Consumer Products Corporation | Products Corporation | Reportable Legal Entities
Assets:
Cash and cash equivalents	1.2			7.3
Trade receivables, less allowances for doubtful accounts	85.6			89.7
Inventories	152.4			150.7
Prepaid expenses and other	234.2			214.7
Intercompany receivables	2,690.4			2,225.4
Investment in subsidiaries	1,570			1,627.4
Property, plant and equipment, net	212.5			197.1
Deferred income taxes	178.1			105.9
Goodwill	160			159.9
Intangible assets, net	13.3			21.2
Other assets	68.6			71.8
Total assets	5,366.3			4,871.1
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0			0
Current portion of long-term debt	363.4			348
Accounts payable	150.4			148.8
Accrued expenses and other current liabilities	139.2			152.6
Intercompany payables	2,717.3			2,226.8
Long-term debt	2,826.8			2,644.6
Other long-term liabilities	251.7			153.4
Total liabilities	6,448.8			5,674.2
Total stockholders’ deficiency	(1,082.5)			(803.1)
Total liabilities and stockholders’ deficiency	5,366.3			4,871.1
Revlon Consumer Products Corporation | Guarantor Subsidiaries | Reportable Legal Entities
Assets:
Cash and cash equivalents	3.2			6.6
Trade receivables, less allowances for doubtful accounts	130.1			103.5
Inventories	182.9			196.5
Prepaid expenses and other	27.4			25
Intercompany receivables	2,601.9			2,177.2
Investment in subsidiaries	14.5			30.4
Property, plant and equipment, net	94.1			57.5
Deferred income taxes	(20.4)			(6.9)
Goodwill	263.9			263.9
Intangible assets, net	353.3			412.2
Other assets	19.8			23.4
Total assets	3,670.7			3,289.3
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0			0
Current portion of long-term debt	0			0
Accounts payable	79.4			88.6
Accrued expenses and other current liabilities	69.4			87
Intercompany payables	2,464.1			2,028.9
Long-term debt	0			0
Other long-term liabilities	36.7			11.2
Total liabilities	2,649.6			2,215.7
Total stockholders’ deficiency	1,021.1			1,073.6
Total liabilities and stockholders’ deficiency	3,670.7			3,289.3
Revlon Consumer Products Corporation | Non-Guarantor Subsidiaries | Reportable Legal Entities
Assets:
Cash and cash equivalents	56.3			73.4
Trade receivables, less allowances for doubtful accounts	239.2			238.1
Inventories	186.7			176
Prepaid expenses and other	48.6			60
Intercompany receivables	377.3			266.1
Investment in subsidiaries	0			0
Property, plant and equipment, net	107.1			99.9
Deferred income taxes	(16.5)			15.8
Goodwill	249.5			250.1
Intangible assets, net	130.1			98.6
Other assets	34.5			35.6
Total assets	1,412.8			1,313.6
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	5.1			9.3
Current portion of long-term debt	0.1			0.1
Accounts payable	92.5			94.7
Accrued expenses and other current liabilities	163			195.1
Intercompany payables	488.3			413
Long-term debt	79.8			83.1
Other long-term liabilities	36.2			64.1
Total liabilities	865			859.4
Total stockholders’ deficiency	547.8			454.2
Total liabilities and stockholders’ deficiency	$ 1,412.8			$ 1,313.6

PRODUCTS CORPORATION AND SUBS_5

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Statement of Operations and Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended												9 Months Ended
	Sep. 30, 2019		Jun. 30, 2019		Mar. 31, 2019		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Sep. 30, 2019	Sep. 30, 2018
Condensed Income Statements, Captions [Line Items]
Net sales	$ 596.8						$ 655.4						$ 1,720.2	$ 1,822.9
Cost of sales	269						305						750.7	807.2
Gross profit	327.8						350.4						969.5	1,015.7
Selling, general and administrative expenses	308.1						340.8						973.2	1,087.1
Acquisition and integration costs	0.1						3.4						0.7	12
Restructuring charges and other, net	2.9						3.9						11.6	13.9
Loss on disposal of minority investment	0						0						0	20.1
Operating (loss) income	16.7						2.3						(16)	(117.4)
Other (income) expense:
Interest expense	50.2						46.4						145.7	129.1
Amortization of debt issuance costs	3.7						3.8						10.4	9.1
Foreign currency losses (gains), net	7.6						1.1						9	10.7
Miscellaneous, net	1.7						0.4						7.6	0.6
Other expense (income), net	63.2						51.7						172.7	149.5
Loss from continuing operations before income taxes	(46.5)						(49.4)						(188.7)	(266.9)
(Benefit from) provision for income taxes	(2.1)						(38.7)						(3.2)	(43.1)
(Loss) income from continuing operations, net of taxes	(44.4)						(10.7)						(185.5)	(223.8)
(Loss) income from discontinued operations, net of taxes	(0.3)						(0.4)						2	(0.1)
Net (loss) income	(44.7)		$ (63.7)		$ (75.1)		(11.1)		$ (122.5)		$ (90.3)		(183.5)	(223.9)
Other comprehensive income (loss)	0.5	[1]	5.3	[1]	0.9	[1]	(2.6)	[1]	(2.7)	[1]	0.2	[1]	6.7	(5.1)
Total comprehensive loss	(44.2)						(13.7)						(176.8)	(229)
Revlon Consumer Products Corporation
Condensed Income Statements, Captions [Line Items]
Net sales	596.8						655.4						1,720.2	1,822.9
Cost of sales	269						305						750.7	807.2
Gross profit	327.8						350.4						969.5	1,015.7
Selling, general and administrative expenses	306.3						339.1						968.1	1,082.1
Acquisition and integration costs	0.1						3.4						0.7	12
Restructuring charges and other, net	2.9						3.9						11.6	13.9
Loss on disposal of minority investment	0						0						0	20.1
Operating (loss) income	18.5						4						(10.9)	(112.4)
Other (income) expense:
Intercompany interest, net	0						0						0	0
Interest expense	50.2						46.4						145.7	129.1
Amortization of debt issuance costs	3.7						3.8						10.4	9.1
Foreign currency losses (gains), net	7.6						1.1						9	10.7
Miscellaneous, net	1.7						0.4						7.6	0.6
Other expense (income), net	63.2						51.7						172.7	149.5
Loss from continuing operations before income taxes	(44.7)						(47.7)						(183.6)	(261.9)
(Benefit from) provision for income taxes	(1.8)						(38.2)						(2.4)	(42)
(Loss) income from continuing operations, net of taxes	(42.9)						(9.5)						(181.2)	(219.9)
(Loss) income from discontinued operations, net of taxes	(0.3)						(0.4)						2	(0.1)
Equity in income (loss) of subsidiaries	0						0						0	0
Net (loss) income	(43.2)		(62.5)		(73.5)		(9.9)		(121.1)		(89)		(179.2)	(220)
Other comprehensive income (loss)	0.5		$ 5.3		$ 0.9		(2.6)		$ (2.7)		$ 0.2		6.7	(5.1)
Total comprehensive loss	(42.7)						(12.5)						(172.5)	(225.1)
Revlon Consumer Products Corporation | Reportable Legal Entities | Products Corporation
Condensed Income Statements, Captions [Line Items]
Net sales	118.4						149.3						429.4	478.3
Cost of sales	64.9						77.2						205.1	231.9
Gross profit	53.5						72.1						224.3	246.4
Selling, general and administrative expenses	90.5						99.6						329.5	326.6
Acquisition and integration costs							2.2						0.6	7.8
Restructuring charges and other, net	1						0.7						3.4	5.1
Loss on disposal of minority investment														20.1
Operating (loss) income	(38.1)						(30.4)						(109.2)	(113.2)
Other (income) expense:
Intercompany interest, net	(1.1)						(0.8)						(3.5)	(4.7)
Interest expense	48.5						44.7						140.5	127
Amortization of debt issuance costs	3.7						3.8						10.4	9.1
Foreign currency losses (gains), net	0.9						0.5						1.2	2.5
Miscellaneous, net	(8.4)						(4.7)						(26.4)	(15)
Other expense (income), net	43.6						43.5						122.2	118.9
Loss from continuing operations before income taxes	(81.7)						(73.9)						(231.4)	(232.1)
(Benefit from) provision for income taxes	(31.4)						(41.5)						(36.8)	(49.7)
(Loss) income from continuing operations, net of taxes	(50.3)						(32.4)						(194.6)	(182.4)
(Loss) income from discontinued operations, net of taxes	0						0						0	0
Equity in income (loss) of subsidiaries	30.8						22.5						39.3	(37.6)
Net (loss) income	(19.5)						(9.9)						(155.3)	(220)
Other comprehensive income (loss)	0.5						(2.6)						6.7	(5.1)
Total comprehensive loss	(19)						(12.5)						(148.6)	(225.1)
Revlon Consumer Products Corporation | Reportable Legal Entities | Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Net sales	174.8						196.5						428.9	485.3
Cost of sales	88.1						104.4						217.3	239.4
Gross profit	86.7						92.1						211.6	245.9
Selling, general and administrative expenses	82.1						98						238.7	314
Acquisition and integration costs							0.4						0.1	1.4
Restructuring charges and other, net	0.5						2						3.4	2.2
Loss on disposal of minority investment														0
Operating (loss) income	4.1						(8.3)						(30.6)	(71.7)
Other (income) expense:
Intercompany interest, net	0.6						0.6						2	1.8
Interest expense	0						0						0	0
Amortization of debt issuance costs	0						0						0	0
Foreign currency losses (gains), net	(0.1)						0						0.2	0.4
Miscellaneous, net	(10)						(16.1)						(36.2)	(41.8)
Other expense (income), net	(9.5)						(15.5)						(34)	(39.6)
Loss from continuing operations before income taxes	13.6						7.2						3.4	(32.1)
(Benefit from) provision for income taxes	18.9						1.4						19.3	6.5
(Loss) income from continuing operations, net of taxes	(5.3)						5.8						(15.9)	(38.6)
(Loss) income from discontinued operations, net of taxes	0						0						0	0
Equity in income (loss) of subsidiaries	0.1						6.4						11.8	1.6
Net (loss) income	(5.2)						12.2						(4.1)	(37)
Other comprehensive income (loss)	3.9						(0.5)						2.7	(3.3)
Total comprehensive loss	(1.3)						11.7						(1.4)	(40.3)
Revlon Consumer Products Corporation | Reportable Legal Entities | Non-Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Net sales	303.9						308.5						865.4	860.8
Cost of sales	116.3						122.3						331.8	337.4
Gross profit	187.6						186.2						533.6	523.4
Selling, general and administrative expenses	133.7						141.5						399.9	441.5
Acquisition and integration costs	0						0.8						0	2.8
Restructuring charges and other, net	1.4						1.2						4.8	6.6
Loss on disposal of minority investment														0
Operating (loss) income	52.5						42.7						128.9	72.5
Other (income) expense:
Intercompany interest, net	0.5						0.2						1.5	2.9
Interest expense	1.7						1.7						5.2	2.1
Amortization of debt issuance costs	0						0						0	0
Foreign currency losses (gains), net	6.8						0.6						7.6	7.8
Miscellaneous, net	20.1						21.2						70.2	57.4
Other expense (income), net	29.1						23.7						84.5	70.2
Loss from continuing operations before income taxes	23.4						19						44.4	2.3
(Benefit from) provision for income taxes	10.7						1.9						15.1	1.2
(Loss) income from continuing operations, net of taxes	12.7						17.1						29.3	1.1
(Loss) income from discontinued operations, net of taxes	(0.3)						(0.4)						2	(0.1)
Equity in income (loss) of subsidiaries	0						0						0	0
Net (loss) income	12.4						16.7						31.3	1
Other comprehensive income (loss)	(1.9)						(0.3)						(1.8)	(9.3)
Total comprehensive loss	10.5						16.4						29.5	(8.3)
Revlon Consumer Products Corporation | Eliminations
Condensed Income Statements, Captions [Line Items]
Net sales	(0.3)						1.1						(3.5)	(1.5)
Cost of sales	(0.3)						1.1						(3.5)	(1.5)
Gross profit	0						0						0	0
Selling, general and administrative expenses	0						0						0	0
Acquisition and integration costs							0						0	0
Restructuring charges and other, net	0						0						0	0
Loss on disposal of minority investment														0
Operating (loss) income	0						0						0	0
Other (income) expense:
Intercompany interest, net	0						0						0	0
Interest expense	0						0						0	0
Amortization of debt issuance costs	0						0						0	0
Foreign currency losses (gains), net	0						0						0	0
Miscellaneous, net	0						0						0	0
Other expense (income), net	0						0						0	0
Loss from continuing operations before income taxes	0						0						0	0
(Benefit from) provision for income taxes	0						0						0	0
(Loss) income from continuing operations, net of taxes	0						0						0	0
(Loss) income from discontinued operations, net of taxes	0						0						0	0
Equity in income (loss) of subsidiaries	(30.9)						(28.9)						(51.1)	36
Net (loss) income	(30.9)						(28.9)						(51.1)	36
Other comprehensive income (loss)	(2)						0.8						(0.9)	12.6
Total comprehensive loss	$ (32.9)						$ (28.1)						$ (52)	$ 48.6
[1]	See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the three and nine months ended September 30, 2019 and 2018, respectively.

PRODUCTS CORPORATION AND SUBS_6

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Statement of Cash Flow (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019		Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities				$ (166.8)		$ (296.7)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities				(20)		(41.6)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft				(22.4)		2.3
Net borrowings under the Amended 2016 Revolving Credit Facility				13.4		251.3
Repayments under the 2016 Term Loan Facility				(13.5)		(13.5)
Payment of financing costs				(13.4)		(9.4)
Tax withholdings related to net share settlements of restricted stock units and awards		$ 0	$ (0.1)	(1.6)		(3.6)
Other financing activities				(0.9)		0.1
Net cash provided by (used in) financing activities				161.6		316.6
Effect of exchange rate changes on cash, cash equivalents and restricted cash				(1.4)		(3.2)
Net decrease in cash, cash equivalents and restricted cash				(26.6)		(24.9)
Cash, cash equivalents and restricted cash at beginning of period	[1]			87.5		87.4
Cash, cash equivalents and restricted cash at end of period	[1]	60.9	62.5	60.9		62.5
Revlon Consumer Products Corporation
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities				(166.8)		(296.7)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities				(20)		(41.6)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft				(22.4)		2.3
Net borrowings under the Amended 2016 Revolving Credit Facility				13.4		251.3
Repayments under the 2016 Term Loan Facility				(13.5)		(13.5)
Payment of financing costs				(13.4)		(9.4)
Tax withholdings related to net share settlements of restricted stock units and awards				(1.6)		(3.6)
Other financing activities				(0.9)		0.1
Net cash provided by (used in) financing activities				161.6		316.6
Effect of exchange rate changes on cash, cash equivalents and restricted cash				(1.4)		(3.2)
Net decrease in cash, cash equivalents and restricted cash				(26.6)		(24.9)
Cash, cash equivalents and restricted cash at beginning of period				87.5	[2]	87.4
Cash, cash equivalents and restricted cash at end of period	[2]	60.9	62.5	60.9		62.5
Revlon Consumer Products Corporation | Reportable Legal Entities | Products Corporation
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities				(169.1)		(196)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities				(10.9)		(24.4)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft				(11.5)		(3.6)
Repayments under the 2016 Term Loan Facility				(13.5)		(13.5)
Payment of financing costs				(12.2)		(4.7)
Tax withholdings related to net share settlements of restricted stock units and awards				(1.6)		(3.6)
Other financing activities				(0.6)		0.3
Net cash provided by (used in) financing activities				174		226.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash				0		0
Net decrease in cash, cash equivalents and restricted cash				(6)		5.8
Cash, cash equivalents and restricted cash at beginning of period				7.2		0.3
Cash, cash equivalents and restricted cash at end of period		1.2	6.1	1.2		6.1
Revlon Consumer Products Corporation | Reportable Legal Entities | Guarantor Subsidiaries
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities				5.6		(0.5)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities				(2)		(5)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft				(7.2)		7.3
Repayments under the 2016 Term Loan Facility				0		0
Payment of financing costs				0		0
Tax withholdings related to net share settlements of restricted stock units and awards				0		0
Other financing activities				(0.1)		0
Net cash provided by (used in) financing activities				(7.3)		7.3
Effect of exchange rate changes on cash, cash equivalents and restricted cash				0.4		(0.1)
Net decrease in cash, cash equivalents and restricted cash				(3.3)		1.7
Cash, cash equivalents and restricted cash at beginning of period				6.6		5.3
Cash, cash equivalents and restricted cash at end of period		3.3	7	3.3		7
Revlon Consumer Products Corporation | Reportable Legal Entities | Non-Guarantor Subsidiaries
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities				(3.3)		(100.2)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities				(7.1)		(12.2)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft				(3.7)		(1.4)
Repayments under the 2016 Term Loan Facility				0		0
Payment of financing costs				(1.2)		(4.7)
Tax withholdings related to net share settlements of restricted stock units and awards				0		0
Other financing activities				(0.2)		(0.2)
Net cash provided by (used in) financing activities				(5.1)		83.1
Effect of exchange rate changes on cash, cash equivalents and restricted cash				(1.8)		(3.1)
Net decrease in cash, cash equivalents and restricted cash				(17.3)		(32.4)
Cash, cash equivalents and restricted cash at beginning of period				73.7		81.8
Cash, cash equivalents and restricted cash at end of period		56.4	49.4	56.4		49.4
Revlon Consumer Products Corporation | Eliminations
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities				0		0
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities				0		0
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in short-term borrowings and overdraft				0		0
Repayments under the 2016 Term Loan Facility				0		0
Payment of financing costs				0		0
Tax withholdings related to net share settlements of restricted stock units and awards				0		0
Other financing activities				0		0
Net cash provided by (used in) financing activities				0		0
Effect of exchange rate changes on cash, cash equivalents and restricted cash				0		0
Net decrease in cash, cash equivalents and restricted cash				0		0
Cash, cash equivalents and restricted cash at beginning of period				0		0
Cash, cash equivalents and restricted cash at end of period		$ 0	$ 0	0		0
Amended 2016 Revolving Credit Facility | Revlon Consumer Products Corporation
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				13.4		251.3
Amended 2016 Revolving Credit Facility | Revlon Consumer Products Corporation | Reportable Legal Entities | Products Corporation
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				13.4		251.3
Amended 2016 Revolving Credit Facility | Revlon Consumer Products Corporation | Reportable Legal Entities | Guarantor Subsidiaries
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				0		0
Amended 2016 Revolving Credit Facility | Revlon Consumer Products Corporation | Reportable Legal Entities | Non-Guarantor Subsidiaries
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				0		0
Amended 2016 Revolving Credit Facility | Revlon Consumer Products Corporation | Eliminations
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				0		0
2019 Term Loan Facility | Revlon Consumer Products Corporation
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				200		89.4
2019 Term Loan Facility | Revlon Consumer Products Corporation | Reportable Legal Entities | Products Corporation
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				200		0
2019 Term Loan Facility | Revlon Consumer Products Corporation | Reportable Legal Entities | Guarantor Subsidiaries
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				0		0
2019 Term Loan Facility | Revlon Consumer Products Corporation | Reportable Legal Entities | Non-Guarantor Subsidiaries
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				0		89.4
2019 Term Loan Facility | Revlon Consumer Products Corporation | Eliminations
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the Amended 2016 Revolving Credit Facility				$ 0		$ 0
[1]	These amounts include restricted cash of $0.2 million and $0.7 million as of September 30, 2019 and 2018, respectively, and $0.2 million and $0.3 million as of December 31, 2018 and 2017, respectively, which represent cash on deposit in lieu of a mandatory prepayment under the 2018 Foreign Asset-Based Term Facility, and cash on deposit to support outstanding undrawn letters of credit, which were included within other assets in the Company's consolidated balance sheets.
[2]	Net of tax expense of $0.3 million and $0.3 million for the three months ended September 30, 2019 and 2018, respectively, and net of tax expense of $0.9 million and $0.8 million for the nine months ended September 30, 2019 and 2018, respectively.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Common Stock - Subsequent Event	Nov. 07, 2019shares
Subsequent Event [Line Items]
Affiliates shares in percentage	87.20%
Class A Common Stock
Subsequent Event [Line Items]
Affiliates shares owned (in shares)	46,223,321