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Pension and Other Postretirement Benefit Plans | 9 Months Ended
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Sep. 30, 2018
Retirement Benefits [Abstract] |
Pension and Other Postretirement Benefit Plans | Pension and Other Postretirement Benefit Plans The Company has defined benefit pension plans covering eligible employees in the United States and in certain of its international subsidiaries. The net periodic benefit cost of such plans consisted of the following components:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
($ in millions) | U.S. |  | International |  | U.S. |  | International |  | U.S. |  | International |  | U.S. |  | International
Service cost | $ | 77 |  |  | $ | 56 |  |  | $ | 80 |  |  | $ | 66 |  |  | $ | 245 |  |  | $ | 181 |  |  | $ | 234 |  |  | $ | 189 |
Interest cost | 109 |  |  | 43 |  |  | 114 |  |  | 44 |  |  | 324 |  |  | 134 |  |  | 341 |  |  | 127 |
Expected return on plan assets | (209 | ) |  | (106 | ) |  | (210 | ) |  | (101 | ) |  | (634 | ) |  | (326 | ) |  | (646 | ) |  | (292 | )
Amortization of unrecognized prior service credit | (12 | ) |  | (3 | ) |  | (13 | ) |  | (3 | ) |  | (37 | ) |  | (10 | ) |  | (40 | ) |  | (8 | )
Net loss amortization | 63 |  |  | 21 |  |  | 46 |  |  | 25 |  |  | 174 |  |  | 64 |  |  | 135 |  |  | 72 |
Termination benefits | 1 |  |  | — |  |  | 3 |  |  | 1 |  |  | 18 |  |  | — |  |  | 11 |  |  | 2 |
Curtailments | 3 |  |  | — |  |  | 4 |  |  | (1 | ) |  | 7 |  |  | (1 | ) |  | 8 |  |  | (1 | )
Settlements | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 3 |  |  | — |  |  | — |
| $ | 32 |  |  | $ | 11 |  |  | $ | 24 |  |  | $ | 31 |  |  | $ | 98 |  |  | $ | 45 |  |  | $ | 43 |  |  | $ | 89 |
The Company now anticipates contributing approximately $375 million to its U.S. pension plans in 2018, of which $325 million was contributed in the third quarter. The Company provides medical benefits, principally to its eligible U.S. retirees and similar benefits to their dependents, through its other postretirement benefit plans. The net credit of such plans consisted of the following components:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
($ in millions) | 2018 |  | 2017 |  | 2018 |  | 2017
Service cost | $ | 15 |  |  | $ | 15 |  |  | $ | 43 |  |  | $ | 43 |
Interest cost | 17 |  |  | 20 |  |  | 52 |  |  | 61 |
Expected return on plan assets | (21 | ) |  | (20 | ) |  | (63 | ) |  | (59 | )
Amortization of unrecognized prior service credit | (21 | ) |  | (24 | ) |  | (63 | ) |  | (74 | )
Net loss amortization | — |  |  | — |  |  | 1 |  |  | 1 |
Termination benefits | — |  |  | — |  |  | 2 |  |  | 1 |
Curtailments | (1 | ) |  | (1 | ) |  | (7 | ) |  | (6 | )
| $ | (11 | ) |  | $ | (10 | ) |  | $ | (35 | ) |  | $ | (33 | )
In connection with restructuring actions (see Note 5), termination charges were recorded on pension and other postretirement benefit plans related to expanded eligibility for certain employees exiting Merck. Also, in connection with these restructuring actions, curtailments and settlements were recorded on pension and other postretirement benefit plans as reflected in the tables above. The components of net periodic benefit cost (credit) other than the service cost component are included in Other (income) expense, net (see Note 13), with the exception of certain amounts for termination benefits, curtailments and settlements, which are recorded in Restructuring costs if the event giving rise to the termination benefits, curtailment or settlement is related to restructuring actions as noted above.

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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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