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Post-Employment Benefits
 9 Months Ended
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 PlansMedical 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)20252024202520242025202420252024
Service cost - benefits earned during the period$55 $61 $162 $182 $11 $9 $32 $29 
Interest cost on projected benefit obligations124 118 369 352 17 13 51 40 
Expected return on plan assets(282)(263)(841)(788)(7)(6)(20)(18)
Net amortization of:
Actuarial loss, net2 6 6 18 — — — (1)
Prior service cost (credit)— — 1 1 (2)(3)(7)(10)
Net cost (credit)$(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.