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Employee Retirement Benefits
3 Months Ended
Mar. 31, 2018
Compensation and Retirement Disclosure [Abstract]  
Employee Retirement Benefits
Employee Benefit Plans
Defined Benefit Plans
The Company's net periodic benefit costs for all defined benefit plans for the three month periods ended March 31, 2018 and 2017 were as follows:
 
U.S. Plans
 
Non-U.S. Plans
 
2018

2017
 
2018

2017
 
(Dollars in Millions)
Costs Recognized in Income:
 
 
 
 
 
 
 
Pension service cost:
 
 
 
 
 
 
 
Service cost
$

 
$

 
$

 
$

Pension financing benefit (cost):
 
 
 
 
 
 
 
Interest cost
(7
)
 
(7
)
 
(2
)
 
(2
)
Expected return on plan assets
10

 
10

 
2

 
2

Amortization of losses and other

 

 

 

Restructuring related pension cost:
 
 
 
 
 
 
 
Special termination benefits
(1
)
 

 

 

Net pension income (expense)
$
2

 
$
3

 
$

 
$


The Company previously recorded service cost with other components of net pension income (expense) in cost of sales and selling, general and administrative expenses. Adoption of the ASU 2017-07, “Compensation - Retirement Benefits (Topic 715)", resulted in the reclassification of pension financing benefit (cost) into other income, net.
During the three months ended March 31, 2018, cash contributions to the Company's defined benefit plans were less than $1 million for the U.S. plans and $1 million for the non-U.S. plans. The Company estimates that cash contributions to its defined benefit pension plans will be $7 million in 2018.