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Retirement Plans and Post Retirement Benefits (Tables) | 12 Months Ended
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Dec. 31, 2019
Retirement Benefits [Abstract] |
Schedule of Net Funded Status and Assumptions Used in Calculating Benefit Obligation [Table Text Block] | The projected benefit obligation is the actuarial present value of benefits attributable to employee service rendered to date, including the effects of estimated salary increases. The following table details information regarding our pension plans at December 31:
Dollar amounts in millions | 2019 |  | 2018
Change in benefit obligation: |  |  |
Beginning of year balance | $ | 297 |  |  | $ | 346 |
Service cost | 3 |  |  | 3 |
Interest cost | 12 |  |  | 11 |
Actuarial loss (gain) | 24 |  |  | (25 | )
Curtailment | — |  |  | (1 | )
Foreign exchange rate changes | 2 |  |  | (5 | )
Benefits paid | (26 | ) |  | (32 | )
End of year balance | $ | 312 |  |  | $ | 297 |
Change in assets (fair value): |  |  |
Beginning of year balance | $ | 275 |  |  | $ | 266 |
Actual return on plan assets | 39 |  |  | (7 | )
Employer contribution | 4 |  |  | 53 |
Foreign exchange rate changes | 3 |  |  | (5 | )
Benefits paid | (26 | ) |  | (32 | )
End of year balance | $ | 294 |  |  | $ | 275 |
Plan assets less than benefit obligations | $ | (18 | ) |  | $ | (22 | )
Amounts included in the balance sheet: |  |  |
Non-current pension assets, included in “Other assets” | $ | 5 |  |  | $ | 5 |
Current pension liabilities, included in “Accounts payable and accrued liabilities” | — |  |  | (3 | )
Non-current pension liabilities, included in “Other long-term liabilities” | (23 | ) |  | (23 | )
Net amount recognized | $ | (18 | ) |  | $ | (22 | )
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] | The pretax amounts recognized in accumulated comprehensive loss were as follows:
Dollar amounts in millions | Actuarial losses |  | Prior service cost |  | Total
December 31, 2017 | $ | (128 | ) |  | $ | (8 | ) |  | $ | (136 | )
Other comprehensive income (loss) before reclassifications | 4 |  |  | — |  |  | 4 |
Amounts reclassified from accumulated comprehensive loss | 8 |  |  | 1 |  |  | 8 |
December 31, 2018 | (116 | ) |  | (7 | ) |  | (123 | )
Other comprehensive income (loss) before reclassifications | — |  |  | — |  |  | — |
Amounts reclassified from accumulated comprehensive loss | 5 |  |  | (1 | ) |  | 4 |
December 31, 2019 | $ | (111 | ) |  | $ | (8 | ) |  | $ | (119 | )
Defined Benefit Plan, Assumptions [Table Text Block] | Weighted-average assumptions used to calculate our benefit obligations at December 31:
| 2019 |  | 2018
Discount rate: |  |  |
U.S. | 3.1 | % |  | 4.2 | %
Canada | 3.0 | % |  | 3.8 | %
SERP | NA |  |  | 2.9 | %
Rate of compensation increase: |  |  |
U.S. | NA |  |  | NA |
Canada | 3.5 | % |  | 3.5 | %
SERP | NA |  |  | 3.0 | %
Schedule of benefit obligation by plan category [Table Text Block] | Benefit obligations by plan category are as follows:
| 2019
Dollar amounts in millions | U.S. |  | Canada |  | SERP |  | Total
Fair value of plan assets | $ | 236 |  |  | $ | 58 |  |  | $ | — |  |  | $ | 294 |
Benefit obligation | 258 |  |  | 54 |  |  | — |  |  | 312 |
Funded Status | $ | (22 | ) |  | $ | 4 |  |  | $ | — |  |  | $ | (18 | )
| 2018
| U.S. |  | Canada |  | SERP |  | Total
Fair value of plan assets | $ | 222 |  |  | $ | 52 |  |  | $ | — |  |  | $ | 275 |
Benefit obligation | 245 |  |  | 49 |  |  | 3 |  |  | 297 |
Funded Status | $ | (22 | ) |  | $ | 3 |  |  | $ | (3 | ) |  | $ | (22 | )
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block] | The amount of accumulated other comprehensive income that is expected to be amortized as expense during 2020 is $5 million and $1 million of net actuarial loss and prior service cost, respectively.
Schedule of Expected Benefit Payments [Table Text Block] | The benefits expected to be paid from the benefit plans, which reflect expected future service, are as follows:
Dollar amounts in millions |
Year |
2020 | $ | 20 |
2021 | 21 |
2022 | 20 |
2023 | 20 |
2024 | 20 |
2025– 2029 | 94 |
Schedule of Net Benefit Costs [Table Text Block] | The following table sets forth the net periodic pension cost for our defined benefit pension plans. The components of our net periodic pension costs consisted of the following:
| Year ended December 31,
Dollar amounts in millions | 2019 |  | 2018 |  | 2017
Service cost | $ | 3 |  |  | $ | 3 |  |  | $ | 5 |
Other components of net periodic pension cost: |  |  |  |  |
Interest cost | 12 |  |  | 11 |  |  | 13 |
Expected return on plan assets | (14 | ) |  | (14 | ) |  | (13 | )
Amortization of prior service cost and net transition asset | 1 |  |  | 1 |  |  | 1 |
Amortization of net actuarial loss | 5 |  |  | 6 |  |  | 6 |
Net periodic pension cost before loss due to settlement | $ | 6 |  |  | $ | 7 |  |  | $ | 11 |
Loss due to settlement | — |  |  | — |  |  | 3 |
Total net periodic pension cost | $ | 6 |  |  | $ | 7 |  |  | $ | 14 |
Net periodic pension cost included in cost of sales | $ | 2 |  |  | $ | 2 |  |  | $ | 4 |
Net periodic pension cost included in selling, general, and administrative expenses | 1 |  |  | 1 |  |  | 1 |
Net periodic pension cost included in other non-operating items | 3 |  |  | 4 |  |  | 9 |
| $ | 6 |  |  | $ | 7 |  |  | $ | 14 |
Weighted-average assumptions used to calculate our net periodic pension costs for the year ended December 31:
| 2019 |  | 2018 |  | 2017
Discount rate: |  |  |  |  |
U.S. | 4.2 | % |  | 3.5 | % |  | 4.0 | %
Canada | 3.8 | % |  | 3.3 | % |  | 3.7 | %
SERP | NA |  |  | 4.0 | % |  | 2.7 | %
Expected return on plan assets: |  |  |  |  |
U.S. | 5.8 | % |  | 5.8 | % |  | 5.8 | %
Canada | 3.4 | % |  | 4.1 | % |  | 3.8 | %
SERP | NA |  |  | NA |  |  | NA |
Rate of compensation increase: |  |  |  |  |
U.S. | NA |  |  | NA |  |  | NA |
Canada | 3.5 | % |  | 3.5 | % |  | 3.5 | %
SERP | NA |  |  | N/A |  |  | 3.0 | %
Schedule of Allocation of Plan Assets [Table Text Block] | The actual and target allocations at the measurement dates are as follows:
| Target Allocation 2019 |  | Actual Allocation
2019 |  | 2018
Asset category |  |  |  |  |
U.S. Plans |  |  |  |  |
Equity securities | 40 | % |  | 40 | % |  | 26 | %
Debt securities | 40 | % |  | 40 | % |  | 52 | %
Multi-Strategy Funds | 20 | % |  | 20 | % |  | 22 | %
Total Allocation for U.S. Plans | 100 | % |  | 100 | % |  | 100 | %
Non-U.S. Plans |  |  |  |  |
Debt securities | 90 | % |  | 90 | % |  | 90 | %
Multi-Strategy Funds | 10 | % |  | 10 | % |  | 10 | %
Total Allocation for Non-U.S. Plans | 100 | % |  | 100 | % |  | 100 | %
The fair value of our pension plan assets and fair value asset categories and the level of inputs as defined in Note 4 at December 31, 2019 and December 31, 2018, are as follows:
Dollar amounts in millions | December 31, 2019
Asset Category | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) | Net Asset Value
Equity investment funds: |  |  |  |  |  |  |  |
Domestic stock funds | $ | 54 |  |  | $ | 54 |  |  | $ | — |  |  | $ | — |  | $ | — |
International stock funds | 40 |  |  | 40 |  |  | — |  |  | — |  | — |
Fixed-income investment funds: |  |  |  |  |  |  |  |
Domestic bond funds | 93 |  |  | 15 |  |  | — |  |  | — |  | 78 |
International bond funds | 52 |  |  | — |  |  | 20 |  |  | — |  | 32 |
Multi-strategy funds | 53 |  |  | 47 |  |  | — |  |  | — |  | 6 |
Cash & cash equivalents | 2 |  |  | — |  |  | 2 |  |  | — |  | — |
Total | $ | 294 |  |  | $ | 156 |  |  | $ | 22 |  |  | $ | — |  | $ | 116 |
| December 31, 2018
Asset Category | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) | Net Asset Value
Equity investment funds: |  |  |  |  |  |  |  |
Domestic stock funds | $ | 30 |  |  | $ | 22 |  |  | $ | — |  |  | $ | — |  | $ | 8 |
International stock funds | 27 |  |  | 13 |  |  | — |  |  | — |  | 14 |
Fixed-income investment funds |  |  |  |  |  |  |  |  |
Domestic bond funds | 116 |  |  | 27 |  |  | — |  |  | — |  | 89 |
International bond funds | 47 |  |  | — |  |  | 27 |  |  | — |  | 20 |
Multi-strategy funds | 53 |  |  | 35 |  |  | — |  |  | — |  | 18 |
Cash & cash equivalents | 2 |  |  | — |  |  | 2 |  |  | — |  |
Total | $ | 275 |  |  | $ | 97 |  |  | $ | 29 |  |  | $ | — |  | $ | 149 |
Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block] | he following table summarizes assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the period.
Dollar amounts in millions | Multi-Strategy Funds
Balance at January 1, 2018 | $ | 13 |
Total unrealized gains | — |
Contribution (redemption) | — |
Management fees | — |
Balance at December 31, 2018 | $ | 13 |
Total unrealized gains | $ | — |
Contribution (redemption) | (13 | )
Management fees | — |
Balance at December 31, 2019 | $ | — |

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