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Pension and Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2018

Retirement Benefits [Abstract]

Components of Pension Expense and Benefits Cost

The components of net postretirement benefits cost were as follows:

Other Postretirement Benefits	2018				2017				2016
Service cost	$	4			$	—			$	—
Interest cost	6				6				6
Amortization of prior service credit	(37		)		(40		)		(41		)
Amortization of actuarial loss	4				4				5
Net periodic benefit credit	$	(23	)		$	(30	)		$	(30	)

The components of pension expense were as follows:

U.S. Plans	2018				2017				2016
Service cost	$	17			$	14			$	14
Interest cost	47				50				50
Expected return on plan assets	(85		)		(83		)		(91		)
Settlements	—				—				14
Amortization of actuarial loss	51				52				50
Amortization of prior service cost	1				1				1
Net periodic cost	$	31			$	34			$	38

Non-U.S. Plans	2018				2017				2016
Service cost	$	26			$	22			$	21
Interest cost	75				75				101
Expected return on plan assets	(159		)		(146		)		(157		)
Settlements	38				—				—
Curtailments	—				(3		)		—
Amortization of actuarial loss	45				42				50
Amortization of prior service credit	(11		)		(11		)		(12		)
Net periodic cost / (benefit)	$	14			$	(21	)		$	3

Schedule of Projected Benefit Obligations, Accumulated Benefit Obligations, Plan Assets and Funded Status

The projected benefit obligations, accumulated benefit obligations, plan assets and funded status of the Company's U.S. and non-U.S. plans were as follows:

	U.S. Plans								Non-U.S. Plans
	2018				2017				2018				2017
Projected Benefit Obligations
Benefit obligations at January 1	$	1,499			$	1,482			$	3,507			$	3,283
Service cost	17				14				26				22
Interest cost	47				50				75				75
Plan participants’ contributions	—				—				4				3
Amendments	—				4				—				—
Settlements	—				—				(121		)		(7		)
Actuarial loss	(83		)		51				(199		)		39
Acquisitions	—				—				148				—
Benefits paid	(109		)		(102		)		(150		)		(214		)
Foreign currency translation	—				—				(188		)		306
Benefit obligations at December 31	$	1,371			$	1,499			$	3,102			$	3,507
Plan Assets
Fair value of plan assets at January 1	$	1,220			$	1,156			$	3,665			$	3,152
Actual return on plan assets	(102		)		162				(39		)		134
Employer contributions	3				4				16				290
Plan participants’ contributions	—				—				4				3
Settlements	—				—				(121		)		(7		)
Acquisitions	—				—				90				—
Benefits paid	(109		)		(102		)		(150		)		(214		)
Foreign currency translation	—				—				(201		)		307
Fair value of plan assets at December 31	$	1,012			$	1,220			$	3,264			$	3,665
Funded status	$	(359	)		$	(279	)		$	162			$	158
Accumulated benefit obligations at December 31	$	1,327			$	1,445			$	3,009			$	3,418

Information for Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets

Information for pension plans with accumulated benefit obligations in excess of plan assets was as follows: 

U.S. Plans	2018				2017
Projected benefit obligations	$	1,371			$	1,499
Accumulated benefit obligations	1,327				1,445
Fair value of plan assets	1,012				1,220

Non-U.S. Plans	2018				2017
Projected benefit obligations	$	363			$	247
Accumulated benefit obligations	329				223
Fair value of plan assets	167				94

Schedule of Ranges for Asset Allocation and Summary of Defined Benefit Plan Assets and Accrued Income

The strategic ranges for asset allocation in the U.S. plan are as follows: 

U.S. equities	38	%	to	48	%
International equities	12	%	to	18	%
Fixed income	15	%	to	25	%
Balanced funds	12	%	to	18	%
Real estate	5	%	to	10	%

The levels assigned to the defined benefit plan assets as of December 31, 2018 and 2017 are summarized in the tables below: 

		2018
		U.S. plan assets				Non-U.S. plan assets				Total
Level 1
Cash and cash equivalents		$	34			$	225			$	259
Global large cap equity		—				27				27
U.S. large cap equity		66				3				69
U.S. mid/small cap equity		182				16				198
Mutual funds – global equity		133				—				133
Mutual funds – U.S. equity		188				—				188
Mutual funds – fixed income		104				—				104
		707				271				978
Level 2
Government issued debt securities		—				341				341
Corporate debt securities		49				212				261
Asset backed securities		—				2				2
Structured debt		—				699				699
Insurance contracts		—				105				105
Derivatives		—				103				103
Investment funds – fixed income		—				411				411
Investment funds – global equity		—				268				268
		49				2,141				2,190
Level 3
Investment funds – real estate		94				196				290
Hedge funds		—				113				113
Private equity		9				94				103
Real estate – direct		20				7				27
		123				410				533
Total assets in fair value hierarchy		879				2,822				3,701
Investments measured at NAV Practical Expedient (a)
Investment funds – fixed income		98				112				210
Investment funds – global equity		14				43				57
Investment funds – emerging markets		20				—				20
Hedge funds		—				282				282
		132				437				569
Total investments at fair value		$	1,011			$	3,259			$	4,270

		2017
		U.S. plan assets				Non-U.S. plan assets				Total
Level 1
Cash and cash equivalents		$	13			$	304			$	317
Global large cap equity		—				34				34
U.S. large cap equity		82				32				114
Global mid/small cap equity		—				10				10
U.S. mid/small cap equity		247				32				279
Mutual funds – global equity		175				—				175
Mutual funds – U.S. equity		225				—				225
Mutual funds – fixed income		93				—				93
		835				412				1,247
Level 2
Government issued debt securities		50				556				606
Corporate debt securities		76				4				80
Asset backed securities		9				—				9
Structured debt		—				904				904
Insurance contracts		—				18				18
Derivatives		—				136				136
Investment funds – fixed income		3				482				485
Investment funds – global equity		—				132				132
		138				2,232				2,370
Level 3
Investment funds – real estate		94				64				158
Hedge funds		—				189				189
Private equity		15				132				147
Real estate – direct		18				6				24
		127				391				518
Total assets in fair value hierarchy		1,100				3,035				4,135
Investments measured at NAV Practical Expedient (a)
Investment funds – fixed income		76				123				199
Investment funds – global equity		19				183				202
Investment funds – emerging markets		24				—				24
Hedge funds		—				251				251
Investment funds – real estate		—				68				68
		119				625				744
Total investments at fair value		$	1,219			$	3,660			$	4,879

(a) In accordance with ASU No. 2015-07, certain investments that are measured at fair value using the NAV per share practical expedient have not been classified in the fair value hierarchy.

Accrued income excluded from the tables above was as follows:

	2018				2017
U.S. plan assets	$	1			$	1
Non-U.S. plan assets	5				5

The strategic ranges for asset allocation in the U.K. plan are as follows:

Investment grade credit	30	%	to	90	%
Equities	0	%	to	30	%
Hedge funds	0	%	to	10	%
Real estate	0	%	to	5	%
Alternative credit	0	%	to	20	%
Other	0	%	to	15	%

Reconciliation of Plan Assets Using Level 3

The following tables reconcile the beginning and ending balances of plan assets measured using significant unobservable inputs (Level 3).

		Hedge funds				Private equity				Real estate				Total
Balance at January 1, 2017		$	207			$	215			$	154			$	576
Foreign currency translation		20				19				5				44
Asset returns – assets held at reporting date		(38		)		(57		)		7				(88		)
Asset returns – assets sold during the period		32				53				—				85
Purchases, sales and settlements, net		(32		)		(83		)		16				(99		)
Balance at December 31, 2017		189				147				182				518
Foreign currency translation		(11		)		(8		)		(5		)		(24		)
Asset returns – assets held at reporting date		(18		)		(11		)		(9		)		(38		)
Asset returns – assets sold during the period		20				28				15				63
Purchases, sales and settlements, net		(67		)		(53		)		70				(50		)
Asset transfers during the period		—				—				64				64
Balance at December 31, 2018		$	113			$	103			$	317			$	533

Additional Information About Pension Plan Assets Valued Using Net Asset Value

The following table presents additional information about the pension plan assets valued using net asset value as a practical expedient:

	Fair Value			Redemption Frequency	Redemption Notice Period
Balance at December 31, 2018
Investment funds – fixed income	$	210		Semi-monthly	1 day
Investment funds – global equity	57			Monthly	1 - 15 days
Investment funds – emerging markets	20			Daily	30 days
Hedge funds	282			Monthly	1 - 45 days
Balance at December 31, 2017
Investment funds – fixed income	$	199		Daily	1 day
Investment funds – global equity	202			Monthly	1 - 30 days
Investment funds – emerging markets	24			Daily	30 days
Hedge funds	251			Monthly	3 - 45 days
Investment funds – real estate	68			Weekly	2 days

Schedule of Pension Assets and Liabilities

Pension assets and liabilities included in the Consolidated Balance Sheets were: 

		2018				2017
Non-current assets		$	360			$	313
Current liabilities		14				6
Non-current liabilities		549				434

Schedule of Changes in Net Loss and Prior Service Cost/(Credit)

Changes in the net loss and prior service credit for the Company’s pension plans were: 

		2018								2017								2016
		Net loss				Prior service				Net loss				Prior service				Net loss				Prior service
Balance at January 1		$	2,057			$	(16	)		$	2,032			$	(32	)		$	2,320			$	(54	)
Reclassification to net periodic benefit cost		(134		)		10				(95		)		14				(114		)		11
Current year loss		103				—				21				—				13				—
Amendments		—				—				—				4				—				3
Foreign currency translation		(64		)		—				99				(2		)		(187		)		8
Balance at December 31		$	1,962			$	(6	)		$	2,057			$	(16	)		$	2,032			$	(32	)

Changes in the net loss and prior service credit for the Company’s postretirement benefit plans were: 

		2018								2017								2016
		Net loss				Prior service				Net loss				Prior service				Net loss				Prior service
Balance at January 1		$	49			$	(142	)		$	49			$	(182	)		$	47			$	(225	)
Reclassification to net periodic benefit cost		(4		)		37				(4		)		40				(5		)		41
Current year (loss) / gain		(14		)		—				4				—				7				—
Foreign currency translation		—				—				—				—				—				2
Balance at December 31		$	31			$	(105	)		$	49			$	(142	)		$	49			$	(182	)

Schedule of Expected Future Benefit Payments

Expected future benefit payments are as follows:

	Benefit Payments
2019	$	14
2020	13
2021	13
2022	12
2023	12
2024 - 2028	52

Expected future benefit payments as of December 31, 2018 are: 

	U.S. plans				Non-U.S. plans
2019	$	108			$	159
2020	109				161
2021	99				161
2022	101				165
2023	95				164
2024 - 2028	482				820

Schedule of Benefit Obligations Weighted Average Actuarial Assumptions

The weighted average actuarial assumptions used to calculate the benefit obligations at December 31 were: 

U.S. Plans		2018			2017			2016
Discount rate		4.3	%		3.7	%		4.2	%
Compensation increase		4.5	%		4.7	%		4.6	%

Non-U.S. Plans		2018			2017			2016
Discount rate		2.9	%		2.5	%		2.7	%
Compensation increase		3.2	%		3.2	%		3.3	%

The weighted average actuarial assumptions used to calculate pension expense for each year were: 

U.S. Plans		2018			2017			2016
Discount rate - service cost		3.9	%		4.7	%		4.9	%
Discount rate - interest cost		3.2	%		3.4	%		3.5	%
Compensation increase		4.7	%		4.6	%		4.6	%
Long-term rate of return		7.25	%		7.5	%		8.0	%

Non-U.S. Plans		2018			2017			2016
Discount rate - service cost		2.6	%		2.8	%		3.9	%
Discount rate - interest cost		2.2	%		2.3	%		3.2	%
Compensation increase		3.2	%		3.3	%		2.9	%
Long-term rate of return		4.4	%		4.5	%		5.4	%

Schedule of Changes in Benefit Obligations

Changes in the benefit obligations were:

		2018				2017
Benefit obligations at January 1		$	168			$	167
Service cost		4				—
Interest cost		6				6
Actuarial (gain) loss		(15		)		4
Benefits paid		(13		)		(13		)
Foreign currency translation		(3		)		4
Benefit obligations at December 31		$	147			$	168

Schedule of Assumed Health Care Cost Trend Rates

The assumed health care cost trend rates at December 31, 2018 were as follows: 

Health care cost trend rate assumed for 2019	5.3	%
Rate that the cost trend rate gradually declines to	3.8	%
Year that the rate reaches the rate it is assumed to remain	2035

Schedule of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates

A one-percentage-point change in assumed health care cost trend rates would have the following effects: 

		One percentage point
		Increase				Decrease
Effect on total service and interest cost		$	1			$	1
Effect on postretirement benefit obligation		$	8			$	7

Schedule of Weighted Average Discount Rates Used in Benefit Obligations Calculation

Weighted average discount rates used to calculate the benefit obligations at the end of each year and the cost for each year are presented below. 

	2018			2017			2016
Benefit obligations	4.5	%		3.8	%		4.0	%
Service cost	4.9	%		5.0	%		4.9	%
Interest cost	4.1	%		3.5	%		3.6	%

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Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved.

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Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

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Tabular disclosure of the average discount rate in the country of origin applied to insurance contracts to determine future policy benefits to be paid to or on behalf of policyholders and the methodology and assumptions for calculating the discount rate.

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