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The components of Net periodic benefit cost and other changes in plan assets and benefit obligations were as follows:
Year Ended December 31,
Pension Benefits
U.S. Plans Non-U.S. Plans Retiree Health
2013 2012 2011 2013 2012 2011 2013 2012 2011
Components of Net Periodic Benefit
Costs:
Service cost $ 10 $ 112 $ 108 $ 91 $ 83 $ 78 $ 9 $ 9 $ 8
Interest cost(1) 154 282 328 260 270 284 33 42 47
Expected return on plan assets(2) (179) (306) (337) (317) (307) (310) — — —
Recognized net actuarial loss 19 53 33 77 53 39 2 1 —
Amortization of prior service credit (2) (23) (23) — — — (43) (41) (41)
Recognized settlement loss 162 82 80 — 1 4 — — —
Recognized curtailment gain — — (107) (8) — — — — —
Defined Benefit Plans 164 200 82 103 100 95 1 11 14
Defined contribution plans 69 28 31 27 35 35 n/a n/a n/a
Net Periodic Benefit Cost 233 228 113 130 135 130 1 11 14
Other changes in plan assets and benefit
obligations recognized in Other
Comprehensive Income:
Net actuarial (gain) loss (403) 427 334 (224) 416 518 (88) 18 25
Prior service credit — (2) (2) (14) (1) — — (6) (3)
Amortization of net actuarial loss (181) (135) (113) (77) (54) (40) (2) (1) —
Amortization of net prior service credit 2 23 23 ———43 41 41
Curtailment gain - recognition of net prior
service credit — — 107 — — — n/a n/a n/a
Total Recognized in Other Comprehensive
Income (582) 313 349 (315) 361 478 (47) 52 63
Total Recognized in Net Periodic Benefit
Cost and Other Comprehensive Income $ (349) $ 541 $ 462 $ (185) $ 496 $ 608 $ (46) $ 63 $ 77
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(1) Interest cost includes interest expense on non-TRA obligations of $349, $382 and $388 and interest expense directly allocated to TRA
participant accounts of $65, $170 and $224 for the years ended December 31, 2013, 2012 and 2011, respectively.
(2) Expected return on plan assets includes expected investment income on non-TRA assets of $431, $443 and $423 and actual investment
income on TRA assets of $65, $170 and $224 for the years ended December 31, 2013, 2012 and 2011, respectively.
The net actuarial loss and prior service credit for the defined benefit pension plans that will be amortized from
Accumulated other comprehensive income (loss) into net periodic benefit cost over the next fiscal year are $62 and
$(1), respectively, excluding amounts that may be recognized through settlement losses. The net actuarial loss and
prior service credit for the retiree health benefit plans that will be amortized from Accumulated other comprehensive
income (loss) into net periodic benefit cost over the next fiscal year are $1 and $(43), respectively.
Pension plan assets consist of both defined benefit plan assets and assets legally restricted to the TRA accounts. The
combined investment results for these plans, along with the results for our other defined benefit plans, are shown
above in the “actual return on plan assets” caption. To the extent that investment results relate to TRA, such results are
charged directly to these accounts as a component of interest cost.
Plan Amendments
Pension Plan Freezes
Over the past several years, we have amended several of our major defined benefit pension plans to freeze current
benefits and eliminate benefits accruals for future service. The freeze of current benefits is the primary driver of the
reduction in pension service costs during 2013 and expected reductions in future periods. In certain plans we are
required to continue to consider salary increases in determining the benefit obligation related to prior service. The
following is a discussion of these amendments and their impact on our primary defined benefit pension plans.
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