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Employee Benefit Plans | 9 Months Ended
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Sep. 30, 2019
Retirement Benefits [Abstract] |
Pension and Other Postretirement Benefits Disclosure [Text Block] | Employee Benefit Plans Pension and Postretirement Plans. In the quarter ended September 30, 2019, we amended our domestic pension plans to cease accrual of additional benefits for future service and compensation for non-union participants effective December 31, 2019. Beginning January 1, 2020, these participants will earn additional contributions under our domestic savings plan. We utilized the practical expedient and remeasured plan assets and pension benefit obligations for the affected pension plans as of the nearest month-end, August 31, 2019, resulting in a net actuarial loss of $425 million. This reflects a benefit obligation gain of $180 million resulting from the benefit plan change that was offset by remeasurement losses of $605 million. The remeasurement losses are driven by a reduction of 124 basis points in the PBO discount rate as of the remeasurement date compared to December 31, 2018, partially offset by actual asset returns of approximately 17% as of the remeasurement date. In the quarter ended September 30, 2019, we recorded a curtailment gain of $98 million in the Condensed Consolidated Statement of Operations, due to the recognition of previously unrecognized prior service credits for the affected pension plans. Additionally, as a result of the remeasurement, pension income (excluding curtailment) decreased by approximately $10 million in the quarter ended September 30, 2019. We sponsor both funded and unfunded domestic and foreign defined pension and other postretirement benefit plans, and defined contribution plans. Contributions to our plans were as follows:
| Quarter Ended September 30, |  | Nine Months Ended September 30,
(dollars in millions) | 2019 |  | 2018 |  | 2019 |  | 2018
Defined benefit plans | $ | 10 |  |  | $ | 13 |  |  | $ | 89 |  |  | $ | 72 |
Defined contribution plans | 134 |  |  | 97 |  |  | 421 |  |  | 296 |
We made no contributions to our domestic defined benefit pension plans for quarter ended September 30, 2019 and $25 million of contributions in the nine months ended September 30, 2019. There were no contributions to our domestic defined benefit pension plans in the quarter and nine months ended September 30, 2018. Included in the current year contributions to employer sponsored defined contribution plans for the nine months ended September 30, 2019 is $98 million of contributions to the Rockwell Collins participants. The following table illustrates the components of net periodic benefit (income) cost for our defined pension and other postretirement benefit plans:
| Pension Benefits Quarter Ended September 30, |  | Other Postretirement Benefits Quarter Ended September 30,
(dollars in millions) | 2019 |  | 2018 |  | 2019 |  | 2018
Service cost | $ | 88 |  |  | $ | 94 |  |  | $ | — |  |  | $ | — |
Interest cost | 334 |  |  | 274 |  |  | 7 |  |  | 7 |
Expected return on plan assets | (605 | ) |  | (558 | ) |  | — |  |  | — |
Amortization of prior service cost (credit) | 4 |  |  | (11 | ) |  | (10 | ) |  | — |
Recognized actuarial net loss (gain) | 66 |  |  | 100 |  |  | (3 | ) |  | (3 | )
Net settlement and curtailment (gain) loss | (96 | ) |  | 3 |  |  | — |  |  | — |
Total net periodic benefit (income) cost | $ | (209 | ) |  | $ | (98 | ) |  | $ | (6 | ) |  | $ | 4 |
| Pension Benefits Nine Months Ended September 30, |  | Other Postretirement Benefits Nine Months Ended September 30,
(dollars in millions) | 2019 |  | 2018 |  | 2019 |  | 2018
Service cost | $ | 264 |  |  | $ | 280 |  |  | $ | 2 |  |  | $ | 1 |
Interest cost | 1,014 |  |  | 831 |  |  | 23 |  |  | 19 |
Expected return on plan assets | (1,820 | ) |  | (1,683 | ) |  | (1 | ) |  | — |
Amortization of prior service cost (credit) | 13 |  |  | (31 | ) |  | (32 | ) |  | (2 | )
Recognized actuarial net loss (gain) | 172 |  |  | 302 |  |  | (9 | ) |  | (7 | )
Net settlement and curtailment (gain) | (87 | ) |  | — |  |  | — |  |  | — |
Total net periodic benefit (income) cost | $ | (444 | ) |  | $ | (301 | ) |  | $ | (17 | ) |  | $ | 11 |

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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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