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PENSION AND POST-RETIREMENT BENEFIT PLANS | 3 Months Ended
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Sep. 30, 2021
Retirement Benefits [Abstract] |
PENSION AND POST-RETIREMENT BENEFIT PLANS | PENSION AND POST-RETIREMENT BENEFIT PLANS The Company maintains pension plans covering substantially all of its full-time employees for its U.S. operations and a majority of its international operations. The Company also maintains post-retirement benefit plans that provide certain medical and dental benefits to eligible employees. Descriptions of these plans are included in the notes to consolidated financial statements in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2021. The components of net periodic benefit cost for the three months ended September 30, 2021 and 2020 consisted of the following:
|  | Pension Plans |  | Other than Pension Plans
|  | U.S. |  | International |  | Post-retirement
(In millions) |  | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Service cost |  | $ | 12 |  |  | $ | 11 |  |  | $ | 8 |  |  | $ | 9 |  |  | $ | 1 |  |  | $ | — |
Interest cost |  | 8 |  |  | 8 |  |  | 3 |  |  | 2 |  |  | 1 |  |  | 1 |
Expected return on plan assets |  | (14) |  |  | (13) |  |  | (4) |  |  | (3) |  |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | 4 |  |  | 5 |  |  | — |  |  | 1 |  |  | — |  |  | — |
Special termination benefits |  | — |  |  | — |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Net periodic benefit cost |  | $ | 10 |  |  | $ | 11 |  |  | $ | 9 |  |  | $ | 11 |  |  | $ | 2 |  |  | $ | 1 |
During the three months ended September 30, 2021, the Company made contributions to its international pension plans totaling $6 million. The amounts recognized in the consolidated balance sheets related to the Company’s pension and post-retirement benefit plans consist of the following:
(In millions) |  | September 30 2021 |  | June 30 2021
Other assets |  | $ | 152 |  |  | $ | 162 |
Other accrued liabilities |  | (28) |  |  | (28) |
Other noncurrent liabilities |  | (424) |  |  | (432) |
Funded status |  | (300) |  |  | (298) |
Accumulated other comprehensive loss |  | 237 |  |  | 242 |
Net amount recognized |  | $ | (63) |  |  | $ | (56) |

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