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v3.20.2

Postretirement benefits | 9 Months Ended
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Sep. 30, 2020
Retirement Benefits [Abstract] |
Compensation and Employee Benefit Plans [Text Block] | Postretirement benefits The components of net pension and other postretirement benefit costs (benefits) reflected in Net income in the Consolidated statements of operations were as follows:
| Pension Benefit Plans |  | Other Postretirement Benefit Plans
| 2020 |  | 2019 |  | 2020 |  | 2019
Three Months Ended September 30 | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  |  |  |
(in millions of U.S. dollars) |  |  |  |
Service cost | $ | — |  |  | $ | 1 |  |  | $ | 12 |  |  | $ | 3 |  |  | $ | — |  |  | $ | — |
Non-service cost: |  |  |  |  |  |  |  |  |  |  |
Interest cost | 24 |  |  | 6 |  |  | 30 |  |  | 6 |  |  | 1 |  |  | 1 |
Expected return on plan assets | (56) |  |  | (11) |  |  | (47) |  |  | (11) |  |  | (1) |  |  | (1) |
Amortization of net actuarial loss | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |
Amortization of prior service cost | — |  |  | 1 |  |  | — |  |  | — |  |  | (20) |  |  | (20) |
Settlements | 1 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Total non-service (benefit) cost | (31) |  |  | (4) |  |  | (16) |  |  | (4) |  |  | (20) |  |  | (20) |
Net periodic (benefit) cost | $ | (31) |  |  | $ | (3) |  |  | $ | (4) |  |  | $ | (1) |  |  | $ | (20) |  |  | $ | (20) |
| Pension Benefit Plans |  | Other Postretirement Benefit Plans
| 2020 |  | 2019 |  | 2020 |  | 2019
Nine Months Ended September 30 | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  |  |  |
(in millions of U.S. dollars) |  |  |  |
Service cost | $ | — |  |  | $ | 3 |  |  | $ | 37 |  |  | $ | 8 |  |  | $ | — |  |  | $ | — |
Non-service cost: |  |  |  |  |  |  |  |  |  |  |
Interest cost | 74 |  |  | 17 |  |  | 89 |  |  | 20 |  |  | 2 |  |  | 3 |
Expected return on plan assets | (168) |  |  | (32) |  |  | (142) |  |  | (33) |  |  | (3) |  |  | (3) |
Amortization of net actuarial loss | — |  |  | 1 |  |  | — |  |  | 2 |  |  | — |  |  | — |
Amortization of prior service cost | — |  |  | 1 |  |  | — |  |  | — |  |  | (60) |  |  | (60) |
Settlements | 3 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Total non-service (benefit) cost | (91) |  |  | (13) |  |  | (52) |  |  | (11) |  |  | (61) |  |  | (60) |
Net periodic (benefit) cost | $ | (91) |  |  | $ | (10) |  |  | $ | (15) |  |  | $ | (3) |  |  | $ | (61) |  |  | $ | (60) |
The line items in which the service and non-service cost components of net periodic (benefit) cost are included in the Consolidated statements of operations were as follows:
|  | Pension Benefit Plans |  | Other Postretirement Benefit Plans
Three Months Ended September 30 |  | 2020 |  | 2019 |  | 2020 |  | 2019
(in millions of U.S. dollars) |  |  |  |
Service cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |
Administrative expenses |  | 1 |  |  | 13 |  |  | — |  |  | — |
Total service cost |  | 1 |  |  | 15 |  |  | — |  |  | — |
Non-service cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | (3) |  |  | (1) |  |  | (2) |  |  | (2) |
Administrative expenses |  | (32) |  |  | (19) |  |  | (18) |  |  | (18) |
Total non-service (benefit) cost |  | (35) |  |  | (20) |  |  | (20) |  |  | (20) |
Net periodic (benefit) cost |  | $ | (34) |  |  | $ | (5) |  |  | $ | (20) |  |  | $ | (20) |
|  | Pension Benefit Plans |  | Other Postretirement Benefit Plans
Nine Months Ended September 30 |  | 2020 |  | 2019 |  | 2020 |  | 2019
(in millions of U.S. dollars) |  |  |  |
Service cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | $ | — |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |
Administrative expenses |  | 3 |  |  | 40 |  |  | — |  |  | — |
Total service cost |  | 3 |  |  | 45 |  |  | — |  |  | — |
Non-service cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | (9) |  |  | (5) |  |  | (6) |  |  | (6) |
Administrative expenses |  | (95) |  |  | (58) |  |  | (55) |  |  | (54) |
Total non-service (benefit) cost |  | (104) |  |  | (63) |  |  | (61) |  |  | (60) |
Net periodic (benefit) cost |  | $ | (101) |  |  | $ | (18) |  |  | $ | (61) |  |  | $ | (60) |

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -URI http://asc.fasb.org/topic&trid=2197446 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -URI http://asc.fasb.org/topic&trid=2127225 Reference 4: 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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