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Pension and Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2020

Retirement Benefits [Abstract]

Components of Pension Expense and Benefits Cost

The components of pension expense were as follows:

U.S. Plans			2020						2019						2018
Service cost			$	18					$	15					$	17
Interest cost			38						50						47
Expected return on plan assets			(73)						(70)						(85)
Settlements			3						—						—
Amortization of actuarial loss			56						55						51
Amortization of prior service cost			1						1						1
Net periodic cost			$	43					$	51					$	31

Non-U.S. Plans			2020						2019						2018
Service cost			$	12					$	15					$	26
Interest cost			53						71						75
Expected return on plan assets			(107)						(138)						(159)
Settlements			63						44						38
Curtailments			—						(14)						—
Amortization of actuarial loss			28						38						45
Amortization of prior service credit			—						(1)						(11)
Net periodic cost			$	49					$	15					$	14

The components of net postretirement benefits cost were as follows:

Other Postretirement Benefits			2020						2019						2018
Service cost			$	1					$	1					$	4
Interest cost			5						6						6
Amortization of prior service credit			(26)						(34)						(37)
Amortization of actuarial loss			4						3						4
Net periodic benefit credit			$	(16)					$	(24)					$	(23)

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
			2020						2019						2020						2019
Projected Benefit Obligations
Benefit obligations at January 1			$	1,440					$	1,371					$	3,220					$	3,102
Service cost			18						15						12						15
Interest cost			38						50						53						71
Plan participants’ contributions			—						—						2						2
Amendments			1						(1)						—						—
Settlements			(7)						—						(271)						(152)
Curtailments			—						—						—						(18)
Actuarial loss			109						133						278						242
Benefits paid			(94)						(128)						(151)						(152)
Foreign currency translation			—						—						102						110
Benefit obligations at December 31			$	1,505					$	1,440					$	3,245					$	3,220
Plan Assets
Fair value of plan assets at January 1			$	1,131					$	1,012					$	3,480					$	3,264
Actual return on plan assets			113						244						334						373
Employer contributions			9						3						18						19
Plan participants’ contributions			—						—						2						2
Settlements			(7)						—						(271)						(152)
Acquisitions			—						—						—						—
Benefits paid			(94)						(128)						(152)						(152)
Foreign currency translation			—						—						107						126
Fair value of plan assets at December 31			$	1,152					$	1,131					$	3,518					$	3,480
Funded status			$	(353)					$	(309)					$	273					$	260
Accumulated benefit obligations at December 31			$	1,445					$	1,397					$	3,177					$	3,182

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

U.S. pension plans with accumulated benefit obligations and projected benefit obligations in excess of plan assets were as follows: 

			2020						2019
Projected benefit obligations			$	1,505					$	1,440
Accumulated benefit obligations			1,445						1,397
Fair value of plan assets			1,152						1,131

Non-U.S. pension plans with accumulated benefit obligations in excess of plan assets were as follows: 

			2020						2019
Projected benefit obligations			$	428					$	399
Accumulated benefit obligations			386						383
Fair value of plan assets			191						187

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. plans are as follows: 

U.S. equities			39		%	to			49		%
International equities			12		%	to			18		%
Fixed income			16		%	to			26		%
Balanced funds			7		%	to			13		%
Real estate			7		%	to			13		%

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

Investment grade credit			30		%	to			100		%
Equities			0		%	to			30		%
Hedge funds			0		%	to			10		%
Real estate			0		%	to			5		%
Alternative credit			0		%	to			15		%
Other			0		%	to			20		%

The levels assigned to the defined benefit plan assets as of December 31, 2020 and 2019 are summarized in the tables below: 

						2020
						U.S. plan assets						Non-U.S. plan assets						Total
Level 1
Cash and cash equivalents						$	157					$	498					$	655
Global large cap equity						—						9						9
U.S. large cap equity						178						4						182
U.S. mid/small cap equity						301						22						323
Mutual funds – global equity						88						—						88
Mutual funds – U.S. equity						56						—						56
Mutual funds – fixed income						75						—						75
						855						533						1,388
Level 2
Government issued debt securities						—						298						$	298
Corporate debt securities						58						647						705
Asset backed securities						—						2						2
Structured debt						—						1,034						1,034
Insurance contracts						—						115						115
Derivatives						—						166						166
Investment funds – fixed income						—						128						128
Investment funds – global equity						—						69						69
						58						2,459						2,517
Level 3
Investment funds – real estate						91						181						272
Hedge funds						—						2						2
Private equity						5						46						51
Real estate – direct						23						12						35
						119						241						360
Total assets in fair value hierarchy						1,032						3,233						4,265
Investments measured at NAV Practical Expedient (a)
Investment funds – fixed income						112						25						137
Investment funds – global equity						—						141						141
Investment funds – emerging markets						7						—						7
Hedge funds						—						109						109
						119						275						394
Total investments at fair value						$	1,151					$	3,508					$	4,659

						2019
						U.S. plan assets						Non-U.S. plan assets						Total
Level 1
Cash and cash equivalents						$	23					$	190					$	213
Global large cap equity						—						7						7
U.S. large cap equity						155						4						159
U.S. mid/small cap equity						218						27						245
Mutual funds – global equity						144						—						144
Mutual funds – U.S. equity						206						—						206
Mutual funds – fixed income						67						—						67
						813						228						1,041
Level 2
Government issued debt securities						—						260						$	260
Corporate debt securities						52						332						384
Asset backed securities						—						2						2
Structured debt						—						811						811
Insurance contracts						—						105						105
Derivatives						—						194						194
Investment funds – fixed income						—						373						373
Investment funds – global equity						—						297						297
Investment funds – emerging markets						—						33						33
						52						2,407						2,459
Level 3
Investment funds – real estate						96						220						316
Hedge funds						—						43						43
Private equity						5						70						75
Real estate – direct						21						9						30
						122						342						464
Total assets in fair value hierarchy						987						2,977						3,964
Investments measured at NAV Practical Expedient (a)
Investment funds – fixed income						102						91						193
Investment funds – global equity						18						78						96
Investment funds – emerging markets						23						—						23
Hedge funds						—						328						328
						143						497						640
Total investments at fair value						$	1,130					$	3,474					$	4,604

(a) 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:

			2020						2019
U.S. plan assets			$	1					$	1
Non-U.S. plan assets			10						6

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, 2019						$	113					$	103					$	317					$	533
Foreign currency translation						4						4						8						16
Asset returns – assets held at reporting date						(6)						(22)						25						(3)
Asset returns – assets sold during the period						7						17						6						30
Purchases, sales and settlements, net						(75)						(27)						(10)						(112)
Balance at December 31, 2019						43						75						346						464
Foreign currency translation						1						2						7						10
Asset returns – assets held at reporting date						3						6						(15)						(6)
Asset returns – assets sold during the period						(12)						(9)						3						(18)
Purchases, sales and settlements, net						(33)						(23)						(34)						(90)
Balance at December 31, 2020						$	2					$	51					$	307					$	360

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, 2020
Investment funds – fixed income			$	137		Semi-monthly			1- 5 days
Investment funds – global equity			141			Monthly			1 - 15 days
Investment funds – emerging markets			7			Daily			30 days
Hedge funds			109			Monthly			1 - 30 days
Balance at December 31, 2019
Investment funds – fixed income			$	193		Semi-monthly			1- 5 days
Investment funds – global equity			96			Monthly			1 - 15 days
Investment funds – emerging markets			23			Daily			30 days
Hedge funds			328			Monthly			1 - 30 days

Schedule of Pension Assets and Liabilities

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

						2020						2019
Non-current assets						$	532					$	491
Current liabilities						8						13
Non-current liabilities						610						533

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

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

						2020												2019												2018
						Net loss						Prior service						Net loss						Prior service						Net loss						Prior service
Balance at January 1						$	1,808					$	8					$	1,962					$	(6)					$	2,057					$	(16)
Reclassification to net periodic benefit cost						(150)						(1)						(137)						14						(134)						10
Current year gain / (loss)						118						—						(53)						—						103						—
Amendments						—						1						—						—						—						—
Foreign currency translation						26						—						36						—						(64)						—
Balance at December 31						$	1,802					$	8					$	1,808					$	8					$	1,962					$	(6)

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

						2020												2019												2018
						Net loss						Prior service						Net loss						Prior service						Net loss						Prior service
Balance at January 1						$	42					$	(72)					$	31					$	(105)					$	49					$	(142)
Reclassification to net periodic benefit cost						(4)						26						(3)						34						(4)						37
Current year gain / (loss)						7						—						14						—						(14)						—
Amendments						—						—						—						(1)						—						—
Balance at December 31						$	45					$	(46)					$	42					$	(72)					$	31					$	(105)

Schedule of Expected Future Benefit Payments

Expected future benefit payments as of December 31, 2020 are: 

			U.S. plans						Non-U.S. plans
2021			$	95					$	166
2022			97						161
2023			100						159
2024			98						159
2025			93						159
2026 - 2030			429						777

Expected future benefit payments are as follows:

			Benefit Payments
2021			$	15
2022			13
2023			12
2024			12
2025			11
2026 - 2030			48

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						2020						2019						2018
Discount rate						2.5		%				3.2		%				4.3		%
Compensation increase						4.7		%				4.7		%				4.5		%

Non-U.S. Plans						2020						2019						2018
Discount rate						1.4		%				2.1		%				2.9		%
Compensation increase						3.0		%				3.0		%				3.2		%

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

U.S. Plans						2020						2019						2018
Discount rate - service cost						3.6		%				4.7		%				3.9		%
Discount rate - interest cost						2.8		%				3.9		%				3.2		%
Compensation increase						4.7		%				4.5		%				4.7		%
Long-term rate of return						6.8		%				7.3		%				7.3		%

Non-U.S. Plans						2020						2019						2018
Discount rate - service cost						2.6		%				3.0		%				2.6		%
Discount rate - interest cost						1.9		%				2.7		%				2.2		%
Compensation increase						3.0		%				3.2		%				3.2		%
Long-term rate of return						3.3		%				4.3		%				4.4		%

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. 

			2020						2019						2018
Benefit obligations			2.8		%				3.5		%				4.5		%
Service cost			4.1		%				4.8		%				4.9		%
Interest cost			3.3		%				4.2		%				4.1		%

Schedule of Changes in Benefit Obligations

Changes in the benefit obligations were:

						2020						2019
Benefit obligations at January 1						$	164					$	147
Service cost						1						1
Interest cost						5						6
Amendments						—						6
Actuarial loss						7						14
Benefits paid						(11)						(13)
Foreign currency translation						—						3
Benefit obligations at December 31						$	166					$	164

Schedule of Assumed Health Care Cost Trend Rates

The assumed health care cost trend rates at December 31, 2020 were as follows: 

Health care cost trend rate assumed for 2020			5.2		%
Rate that the cost trend rate gradually declines to			4.0		%
Year that the rate reaches the rate it is assumed to remain			2035

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets

Non-U.S. pension plans with projected benefit obligations in excess of plan assets were as follows: 

			2020						2019
Projected benefit obligations			$	432					$	403
Accumulated benefit obligations			389						386
Fair value of plan assets			194						189

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- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (l)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (j)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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