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v3.25.1

Retirement-Related Benefits (Tables) | 3 Months Ended
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Mar. 31, 2025
Retirement Benefits [Abstract] |
Pre-tax cost for all retirement-related plans | The following table provides the pre-tax cost for all retirement-related plans.
|  |  |  |  |  | Yr.-to-Yr.
(Dollars in millions) |  |  |  |  |  | Percent
For the three months ended March 31: |  | 2025 |  | 2024 |  | Change
Retirement-related plans — cost: |  |  |  |  |  |
Defined benefit pension and defined contribution plans — cost |  | $ | 233 |  |  | $ | 323 |  |  | (27.7) | %
Nonpension postretirement plans — cost |  | 32 |  |  | 30 |  |  | 6.2 |
Total |  | $ | 266 |  |  | $ | 353 |  |  | (24.8) | %
Components of net periodic (income)/cost of the company's retirement-related benefit plans | The following table provides the components of the cost/(income) for the company’s retirement-related benefit plans.
(Dollars in millions) |  | U.S. Plans |  | Non-U.S. Plans
For the three months ended March 31: |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 88 |  |  | $ | 98 |  |  | $ | 41 |  |  | $ | 44 |
Interest cost (1) |  | 187 |  |  | 254 |  |  | 251 |  |  | 267 |
Expected return on plan assets (1) |  | (268) |  |  | (340) |  |  | (345) |  |  | (389) |
Amortization of prior service costs/(credits) (1) |  | — |  |  | — |  |  | 5 |  |  | 5 |
Recognized actuarial losses (1) |  | 70 |  |  | 129 |  |  | 81 |  |  | 130 |
Curtailments and settlements (1) |  | — |  |  | — |  |  | 2 |  |  | 2 |
Multi-employer plans |  | — |  |  | — |  |  | 3 |  |  | 4 |
Other costs/(credits) (1) |  | — |  |  | — |  |  | 8 |  |  | 8 |
Total net periodic pension (income)/cost of defined benefit plans |  | $ | 77 |  |  | $ | 140 |  |  | $ | 47 |  |  | $ | 72 |
Cost of defined contribution plans |  | 14 |  |  | 12 |  |  | 96 |  |  | 99 |
Total defined benefit pension and defined contribution plans cost recognized in the Consolidated Income Statement |  | $ | 90 |  |  | $ | 152 |  |  | $ | 143 |  |  | $ | 171 |
(1)These components of net periodic pension cost are included in other (income) and expense in the Consolidated Income Statement.
Components of the cost/(income) for the company's nonpension postretirement plans | The following table provides the components of the cost for the company’s nonpension postretirement plans.
(Dollars in millions) |  | U.S. Plan |  | Non-U.S. Plans
For the three months ended March 31: |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 0 |  |  | $ | 1 |  |  | $ | 0 |  |  | $ | 1 |
Interest cost (1) |  | 28 |  |  | 27 |  |  | 10 |  |  | 11 |
Expected return on plan assets (1) |  | — |  |  | — |  |  | 0 |  |  | 0 |
Amortization of prior service costs/(credits) (1) |  | (7) |  |  | (7) |  |  | 0 |  |  | 0 |
Recognized actuarial losses (1) |  | — |  |  | — |  |  | 0 |  |  | 0 |
Curtailments and settlements (1) |  | — |  |  | — |  |  | — |  |  | — |
Total nonpension postretirement plans cost recognized in the Consolidated Income Statement |  | $ | 22 |  |  | $ | 20 |  |  | $ | 11 |  |  | $ | 11 |
(1)These components of net periodic pension cost are included in other (income) and expense in the Consolidated Income Statement.
Schedule of contributions | The table below includes contributions to the following plans:
(Dollars in millions) |  | Plan Contributions
For the three months ended March 31: |  | 2025 |  | 2024
U.S. nonpension postretirement benefit plan |  | $ | 70 |  |  | $ | 89 |
Non-U.S. DB and multi-employer plans (1) |  | 1 |  |  | 14 |
Total plan contributions |  | $ | 70 |  |  | $ | 103 |
(1)Amounts reported net of refunds.

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