XML 50 R40.htm IDEA: XBRL DOCUMENT v3.19.2
Pension and Postretirement Plans (Tables)
9 Months Ended
Jun. 30, 2019
Defined Benefit Plan [Abstract]  
Components of Net Periodic Benefit Cost

The components of the Company’s net periodic benefit costs from continuing operations associated with its defined benefit pension and postretirement plans, which are primarily recorded in selling, general and administrative expenses in the consolidated statements of income, are shown in the tables below in accordance with ASC 715, "Compensation – Retirement Benefits" (in millions):
 
U.S. Pension Plans
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Service cost
$

 
$

 
$

 
$
1

Interest cost
25

 
23

 
75

 
69

Expected return on plan assets
(46
)
 
(49
)
 
(138
)
 
(149
)
Net periodic benefit credit
$
(21
)
 
$
(26
)
 
$
(63
)
 
$
(79
)


 
Non-U.S. Pension Plans
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Service cost
$
5

 
$
6

 
$
16

 
$
17

Interest cost
14

 
14

 
40

 
42

Expected return on plan assets
(26
)
 
(29
)
 
(78
)
 
(86
)
Settlement loss

 

 
1

 

Net periodic benefit credit
$
(7
)
 
$
(9
)
 
$
(21
)
 
$
(27
)

 
Postretirement Benefits
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Service cost
$

 
$

 
$
1

 
$
1

Interest cost
2

 
1

 
5

 
4

Expected return on plan assets
(2
)
 
(2
)
 
(7
)
 
(7
)
Net periodic benefit credit
$

 
$
(1
)
 
$
(1
)
 
$
(2
)