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Benefit Plans (Tables) | 9 Months Ended
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Sep. 30, 2014
Postemployment Benefit Plans |
Components of Net Costs | Net postretirement health care costs during the three and nine months ended September 30, 2014 and 2013 consisted of:
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
|  | (in millions) |
Service cost |  | $ | 4 |  |  | $ | 4 |  |  | $ | 10 |  |  | $ | 12 |
Interest cost |  |  | 5 |  |  |  | 5 |  |  |  | 16 |  |  |  | 14 |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss from experience differences |  |  | 1 |  |  |  | 2 |  |  |  | 4 |  |  |  | 8 |
Prior service credit |  |  | (3 | ) |  |  | (3 | ) |  |  | (8 | ) |  |  | (9 | )
Net postretirement health care costs |  | $ | 7 |  |  | $ | 8 |  |  | $ | 22 |  |  | $ | 25 |
Pension Plans |
Components of Net Costs | Net periodic pension cost for the three and nine months ended September 30, 2014 and 2013 consisted of:
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | For the Three Months Ended September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
|  | (in millions) |
Service cost |  | $ | 14 |  |  | $ | 17 |  |  | $ | 47 |  |  | $ | 44 |
Interest cost |  |  | 16 |  |  |  | 15 |  |  |  | 99 |  |  |  | 88 |
Expected return on plan assets |  |  | (21 | ) |  |  | (16 | ) |  |  | (123 | ) |  |  | (108 | )
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss from experience differences |  |  | 7 |  |  |  | 14 |  |  |  | 26 |  |  |  | 34 |
Prior service cost |  |  | – |  |  |  | 1 |  |  |  | – |  |  |  | – |
Settlement losses / (gains) (1) |  |  | 14 |  |  |  | (3 | ) |  |  | (5 | ) |  |  | 1 |
Net periodic pension cost |  | $ | 30 |  |  | $ | 28 |  |  | $ | 44 |  |  | $ | 59 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | For the Nine Months Ended September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
|  | (in millions) |
Service cost |  | $ | 42 |  |  | $ | 53 |  |  | $ | 136 |  |  | $ | 130 |
Interest cost |  |  | 49 |  |  |  | 45 |  |  |  | 296 |  |  |  | 265 |
Expected return on plan assets |  |  | (61 | ) |  |  | (50 | ) |  |  | (371 | ) |  |  | (323 | )
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss from experience differences |  |  | 22 |  |  |  | 41 |  |  |  | 80 |  |  |  | 102 |
Prior service cost |  |  | 1 |  |  |  | 2 |  |  |  | 1 |  |  |  | 1 |
Settlement losses(1) |  |  | 20 |  |  |  | 2 |  |  |  | 5 |  |  |  | 1 |
Net periodic pension cost |  | $ | 73 |  |  | $ | 93 |  |  | $ | 147 |  |  | $ | 176 |
| (1) | Includes settlement losses of $2 million in the three and nine months ended September 30, 2014 and $3 million in the three months and $12 million in the nine months ended September 30, 2013 related to employees who elected to take lump-sum payments in connection with our 2012-2014 Restructuring Program. These costs are reflected within asset impairments and exit costs on the condensed consolidated statement of earnings and within the charges for severance and related costs in Note 6, Restructuring Programs – 2012-2014 Restructuring Program. In the nine months ended September 30, 2013, these were partially offset by $21 million of gains due to improvements in current market rates for routine settlement losses.
Postretirement Benefit Plans |
Components of Net Costs | Net postemployment costs during the three and nine months ended September 30, 2014 and 2013 consisted of:
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
|  | (in millions) |
Service cost |  | $ | 2 |  |  | $ | 2 |  |  | $ | 6 |  |  | $ | 6 |
Interest cost |  |  | 2 |  |  |  | 1 |  |  |  | 5 |  |  |  | 4 |
Net postemployment costs |  | $ | 4 |  |  | $ | 3 |  |  | $ | 11 |  |  | $ | 10 |

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration