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RETIREMENT PLANS (Tables) | 9 Months Ended
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Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract] |
Components of net periodic benefit cost | Components of net periodic benefit (credit) cost were as follows:
| Third Quarter
| Pension Plans |  | Other Postretirement Benefit Plans
| 2016 |  | 2015 |  | 2016 |  | 2015
(Dollars in millions) | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |  |
Components of net periodic benefit (credit) cost: |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 9 |  |  | $ | 3 |  |  | $ | 10 |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 2 |
Interest cost | 18 |  |  | 5 |  |  | 21 |  |  | 7 |  |  | 7 |  |  | 9 |
Expected return on assets | (34 | ) |  | (7 | ) |  | (38 | ) |  | (9 | ) |  | (1 | ) |  | (1 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |
Prior service credit, net | (1 | ) |  | — |  |  | (1 | ) |  | — |  |  | (11 | ) |  | (6 | )
Mark-to-market pension and other postretirement benefits loss(1) | — |  |  | 30 |  |  | — |  |  | — |  |  | — |  |  | — |
Net periodic benefit (credit) cost | $ | (8 | ) |  | $ | 31 |  |  | $ | (8 | ) |  | $ | 1 |  |  | $ | (3 | ) |  | $ | 4 |
| First Nine Months
| Pension Plans |  | Other Postretirement Benefit Plans
| 2016 |  | 2015 |  | 2016 |  | 2015
(Dollars in millions) | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |  |
Components of net periodic benefit (credit) cost: |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 29 |  |  | $ | 9 |  |  | $ | 29 |  |  | $ | 11 |  |  | $ | 5 |  |  | $ | 6 |
Interest cost | 55 |  |  | 17 |  |  | 65 |  |  | 20 |  |  | 21 |  |  | 29 |
Expected return on assets | (102 | ) |  | (23 | ) |  | (111 | ) |  | (28 | ) |  | (4 | ) |  | (4 | )
Curtailment gain(2) | — |  |  | — |  |  | — |  |  | (7 | ) |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |
Prior service credit, net | (3 | ) |  | — |  |  | (3 | ) |  | — |  |  | (31 | ) |  | (18 | )
Mark-to-market pension and other postretirement benefits loss(1) | — |  |  | 30 |  |  | — |  |  | 2 |  |  | — |  |  | — |
Net periodic benefit (credit) cost | $ | (21 | ) |  | $ | 33 |  |  | $ | (20 | ) |  | $ | (2 | ) |  | $ | (9 | ) |  | $ | 13 |
(1) | In third quarter 2016, a change to a UK pension plan triggered an interim remeasurement of the plan obligation and resulted in a $30 million mark-to-market loss and in 2015 the closure of the Workington, UK acetate tow manufacturing site triggered an interim remeasurement of a UK pension plan obligation both included in Other in Note 18, "Segment Information".
(2) | Gain in the Fibers segment due to the closure of the Workington, UK acetate tow manufacturing site.

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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