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RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS (Notes)
9 Months Ended
Jul. 31, 2019
Defined Benefit Plan [Abstract]  
RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS

Components of net periodic costs. For the three and nine months ended July 31, 2019 and 2018, our net pension and post retirement benefit costs were comprised of the following:
 
 
Three Months Ended July 31,
 
U.S.
Pension Plans
 
Non-U.S.
Pension Plans
 
U.S. Post Retirement
Benefit Plans
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
(in millions)
Service cost—benefits earned during the period
$

 
$

 
$
6

 
$
6

 
$

 
$

Interest cost on benefit obligation
5

 
4

 
3

 
3

 
1

 
1

Expected return on plan assets
(7
)
 
(7
)
 
(11
)
 
(11
)
 
(1
)
 
(2
)
Amortization:
 
 
 
 
 
 
 
 
 
 
 
Actuarial losses

 
1

 
9

 
7

 
1

 
2

Prior service credits

 

 

 

 
(2
)
 
(2
)
Total net plan costs
$
(2
)
 
$
(2
)
 
$
7

 
$
5

 
$
(1
)
 
$
(1
)


 
Nine Months Ended July 31,
 
U.S.
Pension Plans
 
Non-U.S.
Pension Plans
 
U.S. Post Retirement
Benefit Plans
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
(in millions)
Service cost—benefits earned during the period
$

 
$

 
$
16

 
$
16

 
$

 
$

Interest cost on benefit obligation
15

 
12

 
9

 
9

 
2

 
3

Expected return on plan assets
(21
)
 
(21
)
 
(33
)
 
(34
)
 
(3
)
 
(6
)
Amortization:
 
 
 
 
 
 
 
 
 
 
 
Actuarial losses

 
1

 
27

 
22

 
3

 
6

Prior service credits

 

 

 

 
(6
)
 
(6
)
Total net plan costs
$
(6
)
 
$
(8
)
 
$
19

 
$
13

 
$
(4
)
 
$
(3
)
Settlements gains
$

 
$

 
$

 
$
(5
)
 
$

 
$



The service cost component is recorded in cost of sales and operating expenses in the condensed consolidated statement of operations. All other cost components are recorded in other income (expense), net in the condensed consolidated statement of operations.
We made no contributions to our U.S. defined benefit plans during the three and nine months ended July 31, 2019, respectively. We contributed $5 million and $16 million to our non-U.S. defined benefit plans during the three and nine months ended July 31, 2019, respectively.

We made no contributions to our U.S. defined benefit plans during the three and nine months ended July 31, 2018, respectively. We contributed $5 million and $16 million to our non-U.S. defined benefit plans during the three and nine months ended July 31, 2018.

We do not expect to contribute to our U.S. defined benefit plans during the remainder of 2019 and we expect to contribute $10 million to our non-U.S. defined benefit plans during the remainder of 2019.

Japanese Welfare Pension Insurance Law. In Japan, Agilent has employees' pension fund plans, which are defined benefit pension plans established under the Japanese Welfare Pension Insurance Law ("JWPIL"). The plans are composed of (a) a substitutional portion based on the pay-related part of the old-age pension benefits prescribed by JWPIL (similar to social security benefits in the United States) and (b) a corporate portion based on a contributory defined benefit pension arrangement established at the discretion of the company. During the three months ended January 31, 2017, Agilent received government approval and returned the substitutional portion of Japan's pension plan to the Japanese government, as allowed by the JWPIL. The initial transfer resulted in a net gain of $32 million. In the first quarter of fiscal year 2018, after the Japanese government’s final review of our initial payment, we received a refund of $5 million which was recorded as a settlement gain.