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Employee Benefit and Retirement Plans | 12 Months Ended
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Dec. 31, 2020
Retirement Benefits [Abstract] |
Employee Benefit and Retirement Plans | Employee Benefit and Retirement Plans The Company and its subsidiaries have noncontributory pension, profit sharing and contributory 401(k) plans covering substantially all of their international and domestic employees. Pension plan benefits are generally based on years of service and/or compensation. The Company’s funding policy is to contribute not less than the minimum amounts required by the Employee Retirement Income Security Act of 1974, as amended, the Internal Revenue Code of 1986, as amended, or foreign statutes to ensure that plan assets will be adequate to provide retirement benefits. The funded status of the Company’s defined benefit pension plans and postretirement benefit plans is recognized in the Consolidated Balance Sheets. The funded status is measured as the difference between the fair value of plan assets and the benefit obligation at December 31, the measurement date. For defined benefit pension and postretirement benefit plans, the benefit obligation is the projected benefit obligation (“PBO”), which represents the actuarial present value of benefits expected to be paid upon retirement based on employee services already rendered and estimated future compensation levels. The fair value of plan assets represents the current market value of assets held for the sole benefit of participants. Overfunded plans, with the fair value of plan assets exceeding the benefit obligation, are aggregated and recorded as a prepaid pension asset equal to this excess. Underfunded plans, with the benefit obligation exceeding the fair value of plan assets, are aggregated and recorded as a retirement and postretirement benefit obligation equal to this excess. The current portion of the retirement and postretirement benefit obligations represents the actuarial present value of benefits payable in the next 12 months exceeding the fair value of plan assets, measured on a plan-by-plan basis. This obligation is recorded in other accrued liabilities in the Consolidated Balance Sheets. Net periodic pension and postretirement benefit cost/(income) is recorded in the Consolidated Statements of Operations and includes service cost, interest cost, expected return on plan assets, amortization of prior service costs/(credits) and (gains)/losses previously recognized as a component of AOCL and amortization of the net transition asset remaining in AOCL. The service cost component of net benefit cost is recorded in cost of products sold and SG&A in the Consolidated Statements of Operations (unless eligible for capitalization) based on the employees’ respective functions. The other components of net benefit cost are presented separately from service cost within other (income) expense, net in the Consolidated Income Statement. The amount of AOCL expected to be recognized in pension and postretirement benefit expense for 2021 is $21 million and is substantially comprised of net unrecognized actuarial losses. (Gains)/losses and prior service costs/(credits) are recognized as a component of OCL in the Consolidated Statements of Comprehensive Income (Loss) as they arise. Those (gains)/losses and prior service costs/(credits) are subsequently recognized as a component of net periodic cost/(income) pursuant to the recognition and amortization provisions of applicable accounting guidance. (Gains)/losses arise as a result of differences between actual experience and assumptions or as a result of changes in actuarial assumptions. Prior service costs/(credits) represent the cost of benefit changes attributable to prior service granted in plan amendments. The measurement of benefit obligations and net periodic cost/(income) is based on estimates and assumptions approved by the Company’s management. These valuations reflect the terms of the plans and use participant-specific information such as compensation, age and years of service, as well as certain assumptions, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest crediting rates and mortality rates. During the fourth quarter of 2020, the Company entered into an agreement with an insurance company to purchase a group annuity contract to settle approximately $157 million of projected benefit obligations for approximately 44% of the retirees in one of its U.S. defined benefit pension plans. The irrevocable transaction for the transfer of pension liability to the insurance company was funded with the plan’s existing assets. Payments from the insurance company to the beneficiaries commences on January 1, 2021. In connection with this transaction, the Company recorded a pre-tax settlement loss to reclassify approximately $49 million into earnings from AOCL. The Company has a Supplemental Executive Retirement Plan (“SERP”), which is a nonqualified defined benefit and defined contribution plan pursuant to which the Company will pay supplemental benefits to certain key employees upon retirement based upon the employees’ years of service and compensation. The SERP is primarily funded through a trust agreement with a trustee that owns life insurance policies on both active and former key employees with aggregate net death benefits of $313 million. At December 31, 2020 and 2019, the life insurance contracts were accounted for using the investment method and had a cash surrender value of $137 million and $134 million, respectively, and are included in other assets in the Consolidated Balance Sheets. All premiums paid and proceeds received associated with the life insurance policies are included as investing activities in the Consolidated Statements of Cash Flows. The projected benefit obligation was $119 million and $118 million at December 31, 2020 and 2019, respectively. The SERP liabilities are included in the pension table below; however, the value of the Company’s investments in the life insurance contracts, cash and mutual funds are excluded from the table, as they do not qualify as plan assets. The Company’s matching contributions to the Company's contributory 401(k) plans were $35 million, $32 million and $25 million for 2020, 2019 and 2018, respectively. Defined Benefit Pension Plans The following provides a reconciliation of benefit obligations, plan assets and funded status of the Company’s noncontributory defined benefit pension plans, including the SERP, at December 31, (dollars in millions):
| Pension Benefits |  | Postretirement Benefits
| United States |  | International |  |  |  |
Change in benefit obligation: | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Benefit obligation at beginning of year | $ | 1,449 |  |  | $ | 1,348 |  |  | $ | 626 |  |  | $ | 581 |  |  | $ | 52 |  |  | $ | 53 |
Service cost | — |  |  | 1 |  |  | 4 |  |  | 6 |  |  | — |  |  | — |
Interest cost | 35 |  |  | 49 |  |  | 9 |  |  | 13 |  |  | 1 |  |  | 2 |
Actuarial loss | 133 |  |  | 151 |  |  | 29 |  |  | 45 |  |  | 2 |  |  | 2 |
Amendments | — |  |  | — |  |  | 1 |  |  | 1 |  |  | — |  |  | — |
Currency translation | — |  |  | — |  |  | 29 |  |  | 15 |  |  | — |  |  | — |
Benefits paid | (95) |  |  | (100) |  |  | (21) |  |  | (22) |  |  | (4) |  |  | (5) |
Acquisitions and dispositions, net | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Curtailments, settlements and other | (167) |  |  | — |  |  | (9) |  |  | (13) |  |  | — |  |  | — |
Benefit obligation at end of year (1) | $ | 1,357 |  |  | $ | 1,449 |  |  | $ | 668 |  |  | $ | 626 |  |  | $ | 51 |  |  | $ | 52 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | 1,228 |  |  | 1,105 |  |  | 580 |  |  | 532 |  |  | — |  |  | — |
Actual return on plan assets | 178 |  |  | 213 |  |  | 47 |  |  | 51 |  |  | — |  |  | — |
Contributions | 17 |  |  | 10 |  |  | 8 |  |  | 13 |  |  | 4 |  |  | — |
Currency translation | — |  |  | — |  |  | 22 |  |  | 19 |  |  | — |  |  | — |
Benefits paid | (95) |  |  | (100) |  |  | (21) |  |  | (22) |  |  | (4) |  |  | — |
Settlements and other | (167) |  |  | — |  |  | (9) |  |  | (13) |  |  | — |  |  | — |
Fair value of plan assets at end of year | $ | 1,161 |  |  | $ | 1,228 |  |  | $ | 627 |  |  | $ | 580 |  |  | $ | — |  |  | $ | — |
Funded status at end of year | $ | (196) |  |  | $ | (221) |  |  | $ | (41) |  |  | $ | (46) |  |  | $ | (51) |  |  | $ | (52) |
Amounts recognized in the Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |  |  |
Prepaid benefit cost, included in other assets | $ | — |  |  | $ | — |  |  | $ | 104 |  |  | $ | 89 |  |  | $ | — |  |  | $ | — |
Accrued current benefit cost—other accrued liabilities | (11) |  |  | (15) |  |  | (5) |  |  | (4) |  |  | (5) |  |  | (6) |
Accrued noncurrent benefit cost— other noncurrent liabilities | (185) |  |  | (206) |  |  | (140) |  |  | (131) |  |  | (46) |  |  | (46) |
Net amount recognized | $ | (196) |  |  | $ | (221) |  |  | $ | (41) |  |  | $ | (46) |  |  | $ | (51) |  |  | $ | (52) |
Assumptions: |  |  |  |  |  |  |  |  |  |  |
Weighted-average assumptions used to determine benefit obligation: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 2.16 | % |  | 3.06 | % |  | 1.22 | % |  | 1.79 | % |  | 1.80 | % |  | 2.80 | %
Long-term rate of compensation increase | 3.00 | % |  | 3.00 | % |  | 2.18 | % |  | 2.31 | % |  | — | % |  | — | %
Current health care cost trend rates | — | % |  | — | % |  | — | % |  | — | % |  | 6.48 | % |  | 6.74 | %
Ultimate health care cost trend rates | — | % |  | — | % |  | — | % |  | — | % |  | 4.50 | % |  | 4.50 | %
(1)The accumulated benefit obligation for all defined benefit pension plans was $2.0 billion and $2.1 billion at December 31, 2020 and 2019, respectively. There are no plan assets associated with the Company’s postretirement benefit plans. The current healthcare cost trend rate gradually declines through 2038 to the ultimate trend rate and remains level thereafter. A one percentage point change in assumed healthcare cost trend rate would not have a material effect on the postretirement benefit obligation or the service and interest cost components of postretirement benefit costs. Summary of under-funded or non-funded pension benefit plans with projected benefit obligations in excess of plan assets at December 31, (in millions):
| Pension Benefits
| 2020 |  | 2019
Projected benefit obligation | $ | 1,721 |  |  | $ | 1,792 |
Fair value of plan assets | 1,380 |  |  | 1,435 |
Summary of pension plans with accumulated obligations in excess of plan assets at December 31, (in millions):
| Pension Benefits
| 2020 |  | 2019
Accumulated benefit obligation | $ | 1,711 |  |  | $ | 1,784 |
Fair value of plan assets | 1,380 |  |  | 1,435 |
Pension and Postretirement Benefit Expense The components of pension and postretirement benefit expense for the periods indicated are as follows (dollars in millions):
| Pension Benefits
| United States |  | International
| 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018
Service cost | $ | — |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 4 |  |  | $ | 6 |  |  | $ | 6 |
Interest cost | 35 |  |  | 49 |  |  | 46 |  |  | 9 |  |  | 13 |  |  | 13 |
Expected return on plan assets | (59) |  |  | (59) |  |  | (67) |  |  | (6) |  |  | (13) |  |  | (15) |
Amortization: |  |  |  |  |  |  |  |  |  |  |
Prior service cost | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Net actuarial loss | 23 |  |  | 15 |  |  | 21 |  |  | 3 |  |  | 2 |  |  | 2 |
Curtailment, settlement and termination costs | 52 |  |  | — |  |  | — |  |  | 1 |  |  | 1 |  |  | 1 |
Total expense | $ | 51 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 12 |  |  | $ | 9 |  |  | $ | 8 |
Assumptions |  |  |  |  |  |  |  |  |  |  |
Weighted average assumption used to calculate net periodic cost: |  |  |  |  |  |  |  |  |  |
Effective discount rate for benefit obligations | 3.06 | % |  | 4.12 | % |  | 3.48 | % |  | 1.79 | % |  | 2.52 | % |  | 2.24 | %
Effective rate for interest on benefit obligations | 2.65 | % |  | 3.79 | % |  | 3.09 | % |  | 1.55 | % |  | 2.20 | % |  | 1.94 | %
Effective rate for service cost | 3.43 | % |  | 3.93 | % |  | 3.32 | % |  | 0.92 | % |  | 1.89 | % |  | 2.33 | %
Effective rate for interest on service cost | 3.41 | % |  | 3.62 | % |  | 2.98 | % |  | 0.75 | % |  | 2.24 | % |  | 2.27 | %
Long-term rate of return on plan assets | 5.50 | % |  | 5.25 | % |  | 5.75 | % |  | 1.08 | % |  | 2.47 | % |  | 2.58 | %
Long-term rate of compensation increase | 3.00 | % |  | 3.00 | % |  | 2.54 | % |  | 2.32 | % |  | 2.32 | % |  | 3.47 | %
| Postretirement Benefits
| 2020 |  | 2019 |  | 2018
Interest cost | $ | 1 |  |  | $ | 2 |  |  | $ | 2 |
Amortization: |  |  |  |  |
Prior service credit | (2) |  |  | (5) |  |  | (7) |
Net actuarial gain | (4) |  |  | (4) |  |  | (3) |
Total income | $ | (5) |  |  | $ | (7) |  |  | $ | (8) |
Assumptions |  |  |  |  |
Weighted average assumption used to calculate net periodic cost: |  |  |  |  |
Effective discount rate for benefit obligations | 2.80 | % |  | 3.90 | % |  | 3.09 | %
Effective rate for interest on benefit obligations | 2.41 | % |  | 2.71 | % |  | 2.71 | %
Effective rate for service cost | 2.52 | % |  | 2.97 | % |  | 2.98 | %
Effective rate for interest on service cost | 2.27 | % |  | 2.78 | % |  | 2.78 | %
The components of net periodic pension and postretirement costs other than the service cost component are included in other (income) expense, net in the Consolidated Statements of Operations. Plan Assets The Company employs a total return investment approach for its pension plans whereby a mix of equities and fixed income investments are used to maximize the long-term return of pension plan assets. The intent of this strategy is to minimize plan expenses by outperforming plan liabilities over the long run. Risk tolerance is established through careful consideration of plan liabilities, plan funded status, and the Company’s financial condition. The domestic investment portfolios contain a diversified blend of equity and fixed-income investments. The domestic equity investments are diversified across geography and market capitalization through investments in U.S. large-capitalization stocks, U.S. small-capitalization stocks and international securities. The domestic fixed income investments are primarily comprised of investment-grade and high-yield securities through investments in corporate and government bonds, government agencies and asset-backed securities. The Level 1 investments are primarily based upon quoted market prices. The domestic Level 3 investments are primarily comprised of insurance contracts valued at contract value. The investments excluded from the fair value hierarchy are NAV-based hedge fund investments that generally have a redemption frequency of 90 days or less, with various redemption notice periods that are generally less than a month. The notice periods for certain investments may vary based on the size of the redemption. The international Level 2 investments are primarily comprised of insurance contracts whose fair values are estimated based on the future cash flows to be received under the contracts discounted to the present using a discount rate that approximates the discount rate used to measure the associated pension plan liabilities. The international Level 3 investments are primarily comprised of insurance contracts valued at contract value. Investment risk is measured and monitored on an ongoing basis through annual liability measurements, periodic asset/liability studies and quarterly investment portfolio reviews. The expected long-term rate of return for plan assets is based upon many factors, including expected asset allocations, historical asset returns, current and expected future market conditions, risk and active management premiums. The expected long-term rate of return is adjusted when there are fundamental changes in expected returns on the Company’s defined benefit pension plan’s investments. The target asset allocations for the Company’s domestic pension plans may vary by plan, based in part due to plan demographics, funded status and liability duration. In general, the Company’s target asset allocations are as follows: equities approximately 20% to 40%; fixed income approximately 50% to 70%; and cash, alternative investments and other, approximately zero to 20% at December 31, 2020. Actual asset allocations may vary from the targeted allocations for various reasons, including market conditions and the timing of transactions. The Company maintains numerous international defined benefit pension plans. The asset allocations for the international investment may vary by plan and jurisdiction and are primarily based upon the plan structure and plan participant profile. The composition of domestic pension plan assets at December 31, 2020 and 2019 is as follows (in millions):
|  | Plan Assets — Domestic Plans
|  | December 31, 2020
|  | Fair Value Measurements |  |  |  |
Asset Category |  | Level 1 |  | Level 2 |  | Level 3 |  | Subtotal |  | NAV-based assets |  | Total
Equity securities and funds |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 273 |  |  | $ | 273 |
Fixed income securities and funds |  | 441 |  |  | — |  |  | — |  |  | 441 |  |  | 319 |  |  | 760 |
Alternative investments |  | — |  |  | — |  |  | — |  |  | — |  |  | 104 |  |  | 104 |
Cash and other |  | 8 |  |  | 15 |  |  | 1 |  |  | 24 |  |  | — |  |  | 24 |
Total |  | $ | 449 |  |  | $ | 15 |  |  | $ | 1 |  |  | $ | 465 |  |  | $ | 696 |  |  | $ | 1,161 |
|  | Plan Assets — Domestic Plans
|  | December 31, 2019
|  | Fair Value Measurements |  |  |  |
Asset Category |  | Level 1 |  | Level 2 |  | Level 3 |  | Subtotal |  | NAV-based assets |  | Total
Equity securities and funds |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 233 |  |  | $ | 233 |
Fixed income securities and funds |  | 400 |  |  | — |  |  | — |  |  | 400 |  |  | 330 |  |  | 730 |
Alternative investments |  | 47 |  |  | — |  |  | — |  |  | 47 |  |  | 192 |  |  | 239 |
Cash and other |  | 10 |  |  | 15 |  |  | 1 |  |  | 26 |  |  | — |  |  | 26 |
Total |  | $ | 457 |  |  | $ | 15 |  |  | $ | 1 |  |  | $ | 473 |  |  | $ | 755 |  |  | $ | 1,228 |
The composition of international pension plan assets at December 31, 2020 and 2019 is as follows (in millions):
|  | Plan Assets — International Plans
|  | December 31, 2020
|  | Fair Value Measurements |  |  |  |
Asset Category |  | Level 1 |  | Level 2 |  | Level 3 |  | Subtotal |  | NAV-based assets |  | Total
Equity securities and funds |  | $ | 3 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 6 |  |  | $ | — |  |  | $ | 6 |
Fixed income securities and funds |  | 262 |  |  | 3 |  |  | — |  |  | 265 |  |  | — |  |  | 265 |
Cash and other |  | 4 |  |  | 234 |  |  | 9 |  |  | 247 |  |  | 109 |  |  | 356 |
Total |  | $ | 269 |  |  | $ | 240 |  |  | $ | 9 |  |  | $ | 518 |  |  | $ | 109 |  |  | $ | 627 |
|  | Plan Assets — International Plans
|  | December 31, 2019
|  | Fair Value Measurements |  |  |  |
Asset Category |  | Level 1 |  | Level 2 |  | Level 3 |  | Subtotal |  | NAV-based assets |  | Total
Equity securities and funds |  | $ | 3 |  |  | $ | — |  |  | $ | — |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 5 |
Fixed income securities and funds |  | 298 |  |  | — |  |  | — |  |  | 298 |  |  | 3 |  |  | 301 |
Cash and other |  | 8 |  |  | 255 |  |  | 8 |  |  | 271 |  |  | 3 |  |  | 274 |
Total |  | $ | 309 |  |  | $ | 255 |  |  | $ | 8 |  |  | $ | 572 |  |  | $ | 8 |  |  | $ | 580 |
A reconciliation of the change in fair value of the defined benefit plans’ assets using significant unobservable inputs (Level 3) for 2020 and 2019 is as follows (in millions):
| Total
Balance December 31, 2018 | $ | 10 |
Purchases, sales, settlements, and other, net | (1) |
Balance December 31, 2019 | 9 |
Unrealized gains | 1 |
Balance December 31, 2020 | $ | 10 |
Contributions and Estimated Future Benefit Payments During 2021, the Company expects to make cash contributions of approximately $16 million and $11 million to its domestic and international defined benefit plans, respectively. Estimated future benefit payments under the Company’s defined benefit pension plans and postretirement benefit plans are as follows at December 31, 2020 (in millions):
| 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  | Thereafter
Pension benefits | $ | 114 |  |  | $ | 112 |  |  | $ | 112 |  |  | $ | 110 |  |  | $ | 109 |  |  | $ | 530 |
Postretirement benefits | $ | 5 |  |  | $ | 5 |  |  | $ | 5 |  |  | $ | 5 |  |  | $ | 5 |  |  | $ | 16 |

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- Definition The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section S99 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (o) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (p) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(1) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(2) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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