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v3.19.1

Benefit Plans | 3 Months Ended
--- | ---
Mar. 31, 2019
Retirement Benefits [Abstract] |
Benefit Plans |
Note 12 | Benefit Plans
Change in accounting principle As discussed in Note 1, the Company changed its accounting principle for recognizing actuarial gains and losses and expected return on plan assets for its pension and other postretirement plans to a more preferable policy under U.S. GAAP. Under the new principle, remeasurement of projected benefit obligation and plan assets are immediately recognized through earnings and are referred to as pension and other postretirement remeasurement gains and losses on the Condensed Consolidated Statements of Operations. This change has been applied on a retrospective basis. See Note 1 for further information regarding the impact of the change in accounting principle on the condensed consolidated financial statements.
Components of net cost (benefit) for pension and other postretirement plans
|  | Three months ended March 31,
($ in millions) |  | 2019 |  | 2018
Pension benefits |  |  |  |
Service cost |  | $ | 28 |  |  | $ | 28 |
Interest cost |  | 65 |  |  | 61 |
Expected return on plan assets |  | (93 | ) |  | (113 | )
Amortization of prior service credit |  | (14 | ) |  | (14 | )
Costs and expenses |  | (14 | ) |  | (38 | )
Remeasurement of projected benefit obligation |  | 387 |  |  | (190 | )
Remeasurement of plan assets |  | (391 | ) |  | 212 |
Remeasurement gains and losses |  | (4 | ) |  | 22 |
Total net benefit |  | $ | (18 | ) |  | $ | (16 | )
Postretirement benefits |  |  |  |
Service cost |  | $ | 2 |  |  | $ | 2 |
Interest cost |  | 4 |  |  | 4 |
Amortization of prior service credit |  | (1 | ) |  | (5 | )
Costs and expenses |  | 5 |  |  | 1 |
Remeasurement of projected benefit obligation |  | 19 |  |  | (8 | )
Remeasurement of plan assets |  | — |  |  | — |
Remeasurement gains and losses |  | 19 |  |  | (8 | )
Total net cost (benefit) |  | $ | 24 |  |  | $ | (7 | )

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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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