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Pensions Benefit Plans and Other Postretirement Benefits | 9 Months Ended
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Sep. 30, 2011
Pensions Benefit Plans and Other Postretirement Benefits |
Pensions Benefit Plans and Other Postretirement Benefits |
11. Pensions Benefit Plans and Other Postretirement Benefits The components of the net periodic pension cost for the three months ended September 30, 2011 and 2010 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2011 |  | 2010 |  | 2011 |  | 2010 |
Service cost |  | $ | 6 |  | $ | 6 |  | $ | 6 |  | $ | 6 |
Interest cost |  | 31 |  | 32 |  | 24 |  | 23 |
Expected asset return |  | (46 | ) | (47 | ) | (23 | ) | (24 | )
Amortization: |  |  |  |  |  |  |  |  |
Prior service credit |  |  |  |  |  | (1 | ) |  |
Actuarial loss |  | 21 |  | 18 |  | 6 |  | 6 |
Net amortization |  | 21 |  | 18 |  | 5 |  | 6 |
Net periodic pension cost |  | $ | 12 |  | $ | 9 |  | $ | 12 |  | $ | 11 |
The components of the net periodic pension cost for the nine months ended September 30, 2011 and 2010 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2011 |  | 2010 |  | 2011 |  | 2010 |
Service cost |  | $ | 19 |  | $ | 19 |  | $ | 18 |  | $ | 16 |
Interest cost |  | 93 |  | 98 |  | 66 |  | 61 |
Expected asset return |  | (140 | ) | (143 | ) | (67 | ) | (63 | )
Amortization: |  |  |  |  |  |  |  |  |
Prior service credit |  |  |  |  |  | (1 | ) |  |
Actuarial loss |  | 63 |  | 53 |  | 18 |  | 16 |
Net amortization |  | 63 |  | 53 |  | 17 |  | 16 |
Net periodic pension cost |  | $ | 35 |  | $ | 27 |  | $ | 34 |  | $ | 30 |
The components of the net postretirement benefit cost for the three months ended September 30, 2011 and 2010 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2011 |  | 2010 |  | 2011 |  | 2010 |
Service cost |  | $ | 1 |  | $ | 1 |  | $ | — |  | $ | — |
Interest cost |  | 2 |  | 2 |  | 1 |  | 2 |
Amortization: |  |  |  |  |  |  |  |  |
Prior service credit |  | (1 | ) | (1 | ) |  |  |  |
Actuarial loss |  | 1 |  | 1 |  |  |  |  |
Net amortization |  | — |  | — |  | — |  | — |
Net postretirement benefit cost |  | $ | 3 |  | $ | 3 |  | $ | 1 |  | $ | 2 |
The components of the net postretirement benefit cost for the nine months ended September 30, 2011 and 2010 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2011 |  | 2010 |  | 2011 |  | 2010 |
Service cost |  | $ | 1 |  | $ | 1 |  | $ | 1 |  | $ | 1 |
Interest cost |  | 7 |  | 8 |  | 3 |  | 4 |
Amortization: |  |  |  |  |  |  |  |  |
Prior service credit |  | (3 | ) | (3 | ) |  |  |  |
Actuarial loss |  | 4 |  | 4 |  |  |  |  |
Net amortization |  | 1 |  | 1 |  | — |  | — |
Net postretirement benefit cost |  | $ | 9 |  | $ | 10 |  | $ | 4 |  | $ | 5

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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 Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -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 158 -Paragraph 7, 21, 22 -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 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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -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 6: 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 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -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 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 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -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 10: 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 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -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 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. + Details
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