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Pensions Benefit Plans and Other Postretirement Benefits | 9 Months Ended
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Sep. 30, 2013
Pensions Benefit Plans and Other Postretirement Benefits |
Pensions Benefit Plans and Other Postretirement Benefits | 5. Pensions Benefit Plans and Other Postretirement Benefits The components of the net periodic pension cost for the three months ended September 30, 2013 and 2012 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Service cost |  | $ | 6 |  | $ | 6 |  | $ | 9 |  | $ | 10 |
Interest cost |  | 26 |  | 29 |  | 17 |  | 18 |
Expected asset return |  | (45 | ) | (46 | ) | (23 | ) | (22 | )
Amortization: |  |  |  |  |  |  |  |  |
Actuarial loss |  | 28 |  | 24 |  | 7 |  | 6 |
Net periodic pension cost |  | $ | 15 |  | $ | 13 |  | $ | 10 |  | $ | 12 |
The components of the net periodic pension cost for the nine months ended September 30, 2013 and 2012 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Service cost |  | $ | 20 |  | $ | 20 |  | $ | 25 |  | $ | 23 |
Interest cost |  | 80 |  | 86 |  | 51 |  | 55 |
Expected asset return |  | (137 | ) | (138 | ) | (68 | ) | (66 | )
Amortization: |  |  |  |  |  |  |  |  |
Actuarial loss |  | 83 |  | 72 |  | 23 |  | 17 |
Net periodic pension cost |  | $ | 46 |  | $ | 40 |  | $ | 31 |  | $ | 29 |
The U.S. pension expense for the nine months ended September 30, 2013 excludes $8 million of special termination benefits that were recorded in discontinued operations. The components of the net postretirement benefit cost for the three months ended September 30, 2013 and 2012 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Service cost |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Interest cost |  | 2 |  | 2 |  | 1 |  | 1 |
Amortization: |  |  |  |  |  |  |  |  |
Prior service credit |  | (2 | ) |  |  |  |  |  |
Actuarial loss |  | 1 |  |  |  |  |  |  |
Net amortization |  | (1 | ) | — |  | — |  | — |
Net postretirement benefit cost |  | $ | 1 |  | $ | 2 |  | $ | 1 |  | $ | 1 |
The components of the net postretirement benefit cost for the nine months ended September 30, 2013 and 2012 are as follows:
|  | U.S. |  | Non-U.S. |
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Service cost |  | $ | — |  | $ | 1 |  | $ | 1 |  | $ | 1 |
Interest cost |  | 4 |  | 6 |  | 3 |  | 3 |
Curtailment gain |  | (5 | ) |  |  |  |  |  |
Amortization: |  |  |  |  |  |  |  |  |
Prior service credit |  | (6 | ) | (2 | ) |  |  |  |
Actuarial loss |  | 3 |  | 3 |  |  |  |  |
Net amortization |  | (3 | ) | 1 |  | — |  | — |
Net postretirement benefit cost |  | $ | (4 | ) | $ | 8 |  | $ | 4 |  | $ | 4 |
During the nine months ended September 30, 2013, the Company recorded a curtailment gain related to modifications made to one of its U.S. postretirement benefit plans that reduced or eliminated certain health care and life insurance benefits. These modifications also resulted in a $55 million reduction in the postretirement benefit obligation that was recognized in accumulated other comprehensive income.

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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 + Details
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