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Post-Employment Benefits | 9 Months Ended
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Sep. 30, 2025
Postemployment Benefits [Abstract] |
Post-Employment Benefits | Note 12 — Post-Employment Benefits Retirement plans consist of defined benefit, defined contribution, and medical and dental plans. Net periodic benefit costs, other than service costs, are recognized in the Other (income) expense, net line of the Condensed Consolidated Statement of Earnings. Net costs recognized for Abbott’s major defined benefit plans and post-employment medical and dental benefit plans are as follows:
|  | Defined Benefit Plans |  | Medical and Dental Plans
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost - benefits earned during the period |  | $ | 55 |  |  | $ | 61 |  |  | $ | 162 |  |  | $ | 182 |  |  | $ | 11 |  |  | $ | 9 |  |  | $ | 32 |  |  | $ | 29 |
Interest cost on projected benefit obligations |  | 124 |  |  | 118 |  |  | 369 |  |  | 352 |  |  | 17 |  |  | 13 |  |  | 51 |  |  | 40 |
Expected return on plan assets |  | (282) |  |  | (263) |  |  | (841) |  |  | (788) |  |  | (7) |  |  | (6) |  |  | (20) |  |  | (18) |
Net amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss, net |  | 2 |  |  | 6 |  |  | 6 |  |  | 18 |  |  | — |  |  | — |  |  | — |  |  | (1) |
Prior service cost (credit) |  | — |  |  | — |  |  | 1 |  |  | 1 |  |  | (2) |  |  | (3) |  |  | (7) |  |  | (10) |
Net cost (credit) |  | $ | (101) |  |  | $ | (78) |  |  | $ | (303) |  |  | $ | (235) |  |  | $ | 19 |  |  | $ | 13 |  |  | $ | 56 |  |  | $ | 40 |
Abbott funds its domestic defined benefit plans according to U.S. Internal Revenue Service (IRS) funding limitations. International pension plans are funded according to similar regulations. In the first nine months of 2025 and 2024, $256 million and $298 million, respectively, were contributed to defined benefit plans. In the first nine months of 2025 and 2024, $75 million and $28 million were contributed, respectively, to the post-employment medical and dental plans.

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- Definition The entire disclosure for postemployment benefits, which may include supplemental unemployment benefits, obligations recognized for all types of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. Disclosure may also include discussion that an obligation for postemployment benefits is not accrued in accordance with regulation only because the amount cannot be reasonably estimated. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 712 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481565/712-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/712/tableOfContent + Details
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