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Long-Term Employee Benefits | 9 Months Ended
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Sep. 30, 2014
General Discussion of Pension and Other Postretirement Benefits [Abstract] |
Long-Term Employee Benefits | Long-Term Employee Benefits Pension Plans In February 2013, DuPont completed the sale of its Performance Coatings business. As a result of the sale, the company recorded settlement and curtailment losses of $153. See Note 2 for additional information. The following sets forth the components of the company’s net periodic benefit cost for pensions:
| Three Months Ended | Nine Months Ended
| September 30, | September 30,
| 2014 | 2013 | 2014 | 2013
Service cost | $ | 61 |  | $ | 67 |  | $ | 181 |  | $ | 206 |
Interest cost | 290 |  | 272 |  | 875 |  | 816 |
Expected return on plan assets | (405 | ) | (379 | ) | (1,211 | ) | (1,139 | )
Amortization of loss | 151 |  | 244 |  | 450 |  | 724 |
Amortization of prior service cost | 1 |  | 2 |  | 2 |  | 8 |
Curtailment loss | — |  | — |  | 4 |  | 1 |
Settlement loss | 2 |  | — |  | 4 |  | 152 |
Net periodic benefit cost | $ | 100 |  | $ | 206 |  | $ | 305 |  | $ | 768 |
Other Long-Term Employee Benefit Plans In conjunction with the sale of the Performance Coatings business noted above, the company recorded a net $153 settlement and curtailment gain. See Note 2 for additional information. During the third quarter 2013, the company amended its U.S. parent company retiree life insurance plan for employees retiring on and after January 1, 2015 and subsidiary retiree health care plans. As a result of these changes, the company was required to re-measure the associated plans as of August 31, 2013, which included updating the discount rate assumption to 4.75 percent from 3.85 percent assumed at December 31, 2012. The re-measurement and amendment resulted in a net decrease of $294 to the company's other long-term employee benefit obligation, which included an actuarial gain of $95 due to a higher discount rate and prior service benefit of $199. The following sets forth the components of the company’s net periodic benefit cost for other long-term employee benefits:
| Three Months Ended | Nine Months Ended
| September 30, | September 30,
| 2014 | 2013 | 2014 | 2013
Service cost | $ | 4 |  | $ | 7 |  | $ | 13 |  | $ | 23 |
Interest cost | 30 |  | 32 |  | 91 |  | 98 |
Amortization of loss | 15 |  | 26 |  | 43 |  | 51 |
Amortization of prior service benefit | (54 | ) | (48 | ) | (160 | ) | (142 | )
Curtailment gain | — |  | — |  | — |  | (154 | )
Settlement loss | — |  | — |  | — |  | 1 |
Net periodic benefit cost | $ | (5 | ) | $ | 17 |  | $ | (13 | ) | $ | (123 | )

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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 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35742057&loc=SL14450702-114947 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414199&loc=d3e39622-114963 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 + Details
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