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NET PERIODIC BENEFIT COST - DEFINED BENEFIT PLANS | 9 Months Ended
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Oct. 02, 2021
Retirement Benefits [Abstract] |
NET PERIODIC BENEFIT COST - DEFINED BENEFIT PLANS | NET PERIODIC BENEFIT COST — DEFINED BENEFIT PLANS Following are the components of net periodic pension (benefit) expense for the three and nine months ended October 2, 2021 and September 26, 2020:
| Third Quarter
| Pension Benefits |  | Other Benefits
| U.S. Plans |  | Non-U.S. Plans |  | All Plans
(Millions of Dollars) | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | 1.7 |  |  | $ | 1.7 |  |  | $ | 4.3 |  |  | $ | 4.0 |  |  | $ | 0.2 |  |  | $ | 0.2 |
Interest cost | 5.7 |  |  | 8.8 |  |  | 4.2 |  |  | 5.7 |  |  | 0.2 |  |  | 0.3 |
Expected return on plan assets | (13.8) |  |  | (14.7) |  |  | (10.0) |  |  | (10.4) |  |  | — |  |  | — |
Amortization of prior service cost (credit) | 0.3 |  |  | 0.3 |  |  | (0.2) |  |  | (0.1) |  |  | (0.2) |  |  | (0.3) |
Amortization of net loss | 2.3 |  |  | 2.1 |  |  | 3.4 |  |  | 2.9 |  |  | — |  |  | — |
Special termination benefit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.1 |
Settlement / curtailment (gain) loss | — |  |  | — |  |  | (0.3) |  |  | 0.3 |  |  | — |  |  | — |
Net periodic pension (benefit) expense | $ | (3.8) |  |  | $ | (1.8) |  |  | $ | 1.4 |  |  | $ | 2.4 |  |  | $ | 0.2 |  |  | $ | 0.3 |
| Year-to-Date
| Pension Benefits |  | Other Benefits
| U.S. Plans |  | Non-U.S. Plans |  | All Plans
(Millions of Dollars) | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | 4.9 |  |  | $ | 5.1 |  |  | $ | 13.3 |  |  | $ | 11.9 |  |  | $ | 0.3 |  |  | $ | 0.5 |
Interest cost | 17.2 |  |  | 26.5 |  |  | 12.8 |  |  | 16.7 |  |  | 0.7 |  |  | 1.1 |
Expected return on plan assets | (41.2) |  |  | (44.1) |  |  | (30.2) |  |  | (30.6) |  |  | — |  |  | — |
Amortization of prior service cost (credit) | 0.9 |  |  | 0.8 |  |  | (0.6) |  |  | (0.5) |  |  | (0.5) |  |  | (1.0) |
Amortization of net loss | 6.8 |  |  | 6.4 |  |  | 10.4 |  |  | 8.6 |  |  | — |  |  | 0.2 |
Special termination benefit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 16.1 |
Settlement / curtailment (gain) loss | — |  |  | — |  |  | (0.2) |  |  | 0.6 |  |  | — |  |  | — |
Net periodic pension (benefit) expense | $ | (11.4) |  |  | $ | (5.3) |  |  | $ | 5.5 |  |  | $ | 6.7 |  |  | $ | 0.5 |  |  | $ | 16.9 |
The components of net periodic benefit cost other than the service cost component are included in Other, net in the Consolidated Statements of Operations and Comprehensive Income.

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