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Pension and Other Postretirement Benefit Plans | 6 Months Ended
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Jun. 30, 2013
General Discussion of Pension and Other Postretirement Benefits [Abstract] |
Pension and Other Postretirement Benefit Plans | PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS The following table summarizes the components of net periodic pension cost and the cost of other postretirement benefits for the periods presented:
|  | Three Months Ended June 30,
|  | United States Pension Benefits |  | Foreign Pension Benefits |  | Other Postretirement Benefits
Millions of dollars |  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Service cost |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 2 |
Interest cost |  | 40 |  |  | 44 |  |  | 4 |  |  | 5 |  |  | 4 |  |  | 5 |
Expected return on plan assets |  | (48 | ) |  | (49 | ) |  | (2 | ) |  | (3 | ) |  | — |  |  | — |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | 15 |  |  | 12 |  |  | 1 |  |  | 1 |  |  | — |  |  | — |
Prior service credit |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | (9 | ) |  | (11 | )
Settlement and curtailment loss |  | — |  |  | 2 |  |  | 1 |  |  | — |  |  | — |  |  | (49 | )
Net periodic benefit cost (credit) |  | $ | 8 |  |  | $ | 9 |  |  | $ | 5 |  |  | $ | 4 |  |  | $ | (4 | ) |  | $ | (53 | )
|  | Six Months Ended June 30,
|  | United States Pension Benefits |  | Foreign Pension Benefits |  | Other Postretirement Benefits
Millions of dollars |  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Service cost |  | $ | 1 |  |  | $ | 1 |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 3 |
Interest cost |  | 81 |  |  | 89 |  |  | 8 |  |  | 9 |  |  | 9 |  |  | 11 |
Expected return on plan assets |  | (96 | ) |  | (97 | ) |  | (5 | ) |  | (5 | ) |  | — |  |  | — |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | 31 |  |  | 23 |  |  | 3 |  |  | 2 |  |  | — |  |  | — |
Prior service credit |  | (1 | ) |  | (2 | ) |  | — |  |  | — |  |  | (19 | ) |  | (23 | )
Settlement and curtailment loss |  | — |  |  | 4 |  |  | 1 |  |  | — |  |  | — |  |  | (49 | )
Net periodic benefit cost (credit) |  | $ | 16 |  |  | $ | 18 |  |  | $ | 10 |  |  | $ | 9 |  |  | $ | (8 | ) |  | $ | (58 | )

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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