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Pensions Benefit Plans
3 Months Ended
Mar. 31, 2014
Pensions Benefit Plans  
Pensions Benefit Plans

6.  Pension Benefit Plans

 

The components of the net periodic pension cost for the three months ended March 31, 2014 and 2013 are as follows:

 

 

 

U.S.

 

Non-U.S.

 

 

 

2014

 

2013

 

2014

 

2013

 

Service cost

 

$

6

 

$

7

 

$

7

 

$

8

 

Interest cost

 

27

 

27

 

18

 

17

 

Expected asset return

 

(43

)

(46

)

(22

)

(23

)

 

 

 

 

 

 

 

 

 

 

Amortization:

 

 

 

 

 

 

 

 

 

Actuarial loss

 

18

 

28

 

4

 

8

 

 

 

 

 

 

 

 

 

 

 

Net periodic pension cost

 

$

8

 

$

16

 

$

7

 

$

10

 

 

The U.S. pension expense excludes $8 million of special termination benefits that were recorded in discontinued operations in 2013.