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Pension and Postretirement Benefit Plans | 6 Months Ended
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Jun. 30, 2019
Pension and Postretirement Benefit Plans | NOTE 11. Pension and Postretirement Benefit Plans ​ The service cost component of defined benefit net periodic benefit cost is recorded in cost of sales, selling, general and administrative expenses, and research, development and related expenses. The other components of net periodic benefit cost are reflected in other expense (income), net. Components of net periodic benefit cost and other supplemental information for the three and six months ended June 30, 2019 and 2018 follow: ​ Benefit Plan Information ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended June 30,
​ | ​ | Qualified and Non-qualified | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | Postretirement
​ | ​ | United States | International | ​ | Benefits
(Millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018
Net periodic benefit cost (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost | ​ | $ | 63 | ​ | $ | 72 | ​ | $ | 33 | ​ | $ | 37 | ​ | $ | 11 | ​ | $ | 13
Non-operating expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 156 | ​ | $ | 141 | ​ | $ | 39 | ​ | $ | 40 | ​ | $ | 21 | ​ | $ | 20
Expected return on plan assets | ​ |  | (260) | ​ |  | (272) | ​ |  | (75) | ​ |  | (79) | ​ |  | (21) | ​ |  | (21)
Amortization of prior service benefit | ​ |  | (6) | ​ |  | (6) | ​ |  | (3) | ​ |  | (3) | ​ |  | (7) | ​ |  | (10)
Amortization of net actuarial loss | ​ | ​ | 92 | ​ | ​ | 126 | ​ | ​ | 19 | ​ | ​ | 29 | ​ | ​ | 8 | ​ | ​ | 15
Settlements, curtailments, special termination benefits and other | ​ |  | 35 | ​ |  | — | ​ |  | 1 | ​ |  | — | ​ |  | — | ​ |  | —
Total non-operating expense (benefit) | ​ | ​ | 17 | ​ | ​ | (11) | ​ | ​ | (19) | ​ | ​ | (13) | ​ | ​ | 1 | ​ | ​ | 4
Total net periodic benefit cost (benefit) | ​ | $ | 80 | ​ | $ | 61 | ​ | $ | 14 | ​ | $ | 24 | ​ | $ | 12 | ​ | $ | 17
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Six months ended June 30,
​ | ​ | Qualified and Non-qualified | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | Postretirement
​ | ​ | United States | International | ​ | Benefits
(Millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018
Net periodic benefit cost (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost | ​ | $ | 125 | ​ | $ | 144 | ​ | $ | 66 | ​ | $ | 73 | ​ | $ | 22 | ​ | $ | 26
Non-operating expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 311 | ​ | $ | 282 | ​ | $ | 78 | ​ | $ | 80 | ​ | $ | 42 | ​ | $ | 40
Expected return on plan assets | ​ |  | (520) | ​ |  | (544) | ​ |  | (150) | ​ |  | (157) | ​ |  | (41) | ​ |  | (42)
Amortization of prior service benefit | ​ |  | (12) | ​ |  | (12) | ​ |  | (6) | ​ |  | (6) | ​ |  | (14) | ​ |  | (20)
Amortization of net actuarial loss | ​ | ​ | 183 | ​ | ​ | 252 | ​ | ​ | 39 | ​ | ​ | 58 | ​ | ​ | 17 | ​ | ​ | 30
Settlements, curtailments, special termination benefits and other | ​ |  | 35 | ​ |  | — | ​ |  | 1 | ​ |  | — | ​ |  | — | ​ |  | —
Total non-operating expense (benefit) | ​ | ​ | (3) | ​ | ​ | (22) | ​ | ​ | (38) | ​ | ​ | (25) | ​ | ​ | 4 | ​ | ​ | 8
Total net periodic benefit cost (benefit) | ​ | $ | 122 | ​ | $ | 122 | ​ | $ | 28 | ​ | $ | 48 | ​ | $ | 26 | ​ | $ | 34
​ For the six months ended June 30, 2019, contributions totaling $86 million were made to the Company’s U.S. and international pension plans and $2 million to its postretirement plans. For total year 2019, the Company expects to contribute approximately $200 million of cash to its global defined benefit pension and postretirement plans. The Company does not have a required minimum cash pension contribution obligation for its U.S. plans in 2019. Future contributions will depend on market conditions, interest rates and other factors. 3M’s annual measurement date for pension and postretirement assets and liabilities is December 31 each year, which is also the date used for the related annual measurement assumptions. ​ In May 2019 (as part of the 2019 restructuring actions discussed in Note 5), the Company began offering a voluntary early retirement incentive program to certain eligible participants of its U.S. pension plans who meet age and years of pension service requirements. The eligible participants who accepted the offer and retired by July 1, 2019 received an enhanced pension benefit. Pension benefits were enhanced by adding one additional year of pension service and one additional year of age for certain benefit calculations. Approximately 800 participants accepted the offer and retired before July 1, 2019. As a result, the Company incurred a $35 million charge related to these special termination benefits in the second quarter of 2019. ​ In May 2019, 3M modified the 3M Retiree Life Insurance Plan postretirement benefit to close it to new participants effective August 1, 2019 (which results in employees who retire on or after August 1, 2019 not being eligible to participate in the plan) and reducing the maximum life insurance and death benefit to $8,000 for deaths on or after August 1, 2019. Due to these changes, the plan was re-measured in the second quarter of 2019, resulting in a decrease to the accumulated projected benefit obligation liability of approximately $150 million and a related increase to shareholders’ equity, specifically accumulated other comprehensive income in addition to an immaterial income statement benefit prospectively.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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