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Postretirement benefits | 3 Months Ended
--- | ---
Mar. 31, 2024
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
| 2024 |  | 2023 |  | 2024 |  | 2023
Three Months Ended March 31 | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  |  |  |
(in millions of U.S. dollars) |  |  |  |
Service cost | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |
Non-service cost (benefit): |  |  |  |  |  |  |  |  |  |  |
Interest cost | 33 |  |  | 9 |  |  | 34 |  |  | 9 |  |  | 1 |  |  | — |
Expected return on plan assets | (61) |  |  | (13) |  |  | (56) |  |  | (12) |  |  | (1) |  |  | (1) |
Amortization of net actuarial (gain) loss | — |  |  | 1 |  |  | — |  |  | — |  |  | (1) |  |  | — |
Amortization of prior service cost | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Settlements | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total non-service cost (benefit) | (28) |  |  | (3) |  |  | (22) |  |  | (3) |  |  | (1) |  |  | (1) |
Net periodic benefit cost (benefit) | $ | (28) |  |  | $ | (1) |  |  | $ | (22) |  |  | $ | (1) |  |  | $ | (1) |  |  | $ | (1) |
The line items in which the service cost and non-service cost (benefit) components of net periodic cost (benefit) are included in the Consolidated statements of operations were as follows:
| Pension Benefit Plans |  | Other Postretirement Benefit Plans
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
(in millions of U.S. dollars) |  |  |
Service cost: |  |  |  |  |  |  |
Losses and loss expenses | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Administrative expenses | 2 |  |  | 2 |  |  | — |  | — |
Total service cost | 2 |  |  | 2 |  | — |  | —
Non-service cost (benefit): |  |  |  |  |  |  |
Losses and loss expenses | (3) |  |  | (2) |  |  | — |  | —
Administrative expenses | (28) |  |  | (23) |  |  | (1) |  |  | (1) |
Total non-service cost (benefit) | (31) |  |  | (25) |  |  | (1) |  |  | (1) |
Net periodic benefit cost (benefit) | $ | (29) |  |  | $ | (23) |  |  | $ | (1) |  |  | $ | (1) |

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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 -Topic 710 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//710/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//712/tableOfContent Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//718/tableOfContent + Details
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- References No definition available. + Details
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