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v3.25.2

Retirement-Related Benefits (Tables) | 6 Months Ended
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Jun. 30, 2025
Retirement Benefits [Abstract] |
Pre-tax cost for all retirement-related plans | The following tables provide the pre-tax cost for all retirement-related plans.
|  |  |  |  |  | Yr.-to-Yr.
(Dollars in millions) |  |  |  |  |  | Percent
For the three months ended June 30: |  | 2025 |  | 2024 |  | Change
Retirement-related plans — cost: |  |  |  |  |  |
Defined benefit pension and defined contribution plans — cost |  | $ | 248 |  |  | $ | 320 |  |  | (22.5 | %)
Nonpension postretirement plans — cost |  | 32 |  |  | 30 |  |  | 8.3 | %
Total |  | $ | 281 |  |  | $ | 350 |  |  | (19.9 | %)
|  |  |  |  |  | Yr.-to-Yr.
(Dollars in millions) |  |  |  |  |  | Percent
For the six months ended June 30: |  | 2025 |  | 2024 |  | Change
Retirement-related plans — cost: |  |  |  |  |  |
Defined benefit pension and defined contribution plans — cost |  | $ | 482 |  |  | $ | 643 |  |  | (25.1 | %)
Nonpension postretirement plans — cost |  | 65 |  |  | 60 |  |  | 7.2 | %
Total |  | $ | 546 |  |  | $ | 704 |  |  | (22.4 | %)
Components of net periodic (income)/cost of the company's retirement-related benefit plans | The following tables provide 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 June 30: |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 88 |  |  | $ | 98 |  |  | $ | 44 |  |  | $ | 41 |
Interest cost (1) |  | 187 |  |  | 254 |  |  | 267 |  |  | 264 |
Expected return on plan assets (1) |  | (268) |  |  | (340) |  |  | (369) |  |  | (384) |
Amortization of prior service costs/(credits) (1) |  | — |  |  | — |  |  | 6 |  |  | 5 |
Recognized actuarial losses (1) |  | 70 |  |  | 129 |  |  | 87 |  |  | 128 |
Curtailments and settlements (1) |  | — |  |  | — |  |  | 5 |  |  | 2 |
Multi-employer plans |  | — |  |  | — |  |  | 3 |  |  | 3 |
Other costs/(credits) (1) |  | — |  |  | — |  |  | 10 |  |  | 12 |
Total net periodic pension (income)/cost of defined benefit plans |  | $ | 77 |  |  | $ | 140 |  |  | $ | 52 |  |  | $ | 71 |
Cost of defined contribution plans |  | 17 |  |  | 15 |  |  | 103 |  |  | 94 |
Total defined benefit pension and defined contribution plans cost recognized in the Consolidated Income Statement |  | $ | 93 |  |  | $ | 155 |  |  | $ | 155 |  |  | $ | 165 |
(Dollars in millions) |  | U.S. Plans |  | Non-U.S. Plans
For the six months ended June 30: |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 176 |  |  | $ | 197 |  |  | $ | 85 |  |  | $ | 85 |
Interest cost (1) |  | 374 |  |  | 508 |  |  | 518 |  |  | 532 |
Expected return on plan assets (1) |  | (536) |  |  | (681) |  |  | (715) |  |  | (773) |
Amortization of prior service costs/(credits) (1) |  | — |  |  | — |  |  | 11 |  |  | 11 |
Recognized actuarial losses (1) |  | 140 |  |  | 257 |  |  | 169 |  |  | 258 |
Curtailments and settlements (1) |  | — |  |  | — |  |  | 7 |  |  | 4 |
Multi-employer plans |  | — |  |  | — |  |  | 6 |  |  | 6 |
Other costs/(credits) (1) |  | — |  |  | — |  |  | 18 |  |  | 20 |
Total net periodic pension (income)/cost of defined benefit plans |  | $ | 154 |  |  | $ | 280 |  |  | $ | 99 |  |  | $ | 143 |
Cost of defined contribution plans |  | 30 |  |  | 27 |  |  | 199 |  |  | 193 |
Total defined benefit pension and defined contribution plans cost recognized in the Consolidated Income Statement |  | $ | 184 |  |  | $ | 307 |  |  | $ | 298 |  |  | $ | 336 |
(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 tables provide 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 June 30: |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 0 |  |  | $ | 1 |  |  | $ | 0 |  |  | $ | 1 |
Interest cost (1) |  | 28 |  |  | 27 |  |  | 10 |  |  | 10 |
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 |  |  | $ | 10 |
(Dollars in millions) |  | U.S. Plan |  | Non-U.S. Plans
For the six months ended June 30: |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |
Interest cost (1) |  | 57 |  |  | 53 |  |  | 21 |  |  | 21 |
Expected return on plan assets (1) |  | — |  |  | — |  |  | (1) |  |  | (1) |
Amortization of prior service costs/(credits) (1) |  | (15) |  |  | (15) |  |  | 0 |  |  | 0 |
Recognized actuarial losses (1) |  | — |  |  | — |  |  | 0 |  |  | 0 |
Curtailments and settlements (1) |  | — |  |  | — |  |  | — |  |  | — |
Total nonpension postretirement plans cost recognized in the Consolidated Income Statement |  | $ | 43 |  |  | $ | 40 |  |  | $ | 22 |  |  | $ | 21 |
(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 six months ended June 30: |  | 2025 |  | 2024
U.S. nonpension postretirement benefit plan |  | $ | 104 |  |  | $ | 110 |
Non-U.S. DB and multi-employer plans (1) |  | 20 |  |  | 40 |
Total plan contributions |  | $ | 124 |  |  | $ | 150 |
(1)Amounts reported net of refunds.

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