Employee Benefit Plans

Defined Benefit Plans

The Company's net periodic benefit costs for all defined benefit plans for the three month periods ended June 30, 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	$	—		$	—		$	(1	)	$	(1	)
Pension financing benefit (cost):
Interest cost	(7		)	(7		)	(2		)	(2		)
Expected return on plan assets	10			10			3			2
Amortization of losses and other	—			—			(1		)	(1		)
Net pension income (expense)	$	3		$	3		$	(1	)	$	(2	)

The Company's net periodic benefit costs for all defined benefit plans for the six month periods ended June 30, 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	$	—		$	—		$	(1	)	$	(1	)
Pension financing benefit (cost):
Interest cost	(14		)	(14		)	(4		)	(4		)
Expected return on plan assets	20			20			5			4
Amortization of losses and other	—			—			(1		)	(1		)
Restructuring related pension cost:
Special termination benefits	(1		)	—			—			—
Net pension income (expense)	$	5		$	6		$	(1	)	$	(2	)

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 ASU 2017-07, “Compensation - Retirement Benefits (Topic 715)," resulted in the reclassification of pension financing benefit (cost) into "other income, net. "

During the six months ended June 30, 2018, cash contributions to the Company's defined benefit plans were less than $1 million for the U.S. plans and $3 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.