Retirement and Other Employee Benefits

The following table sets forth the net periodic benefit costs of our defined benefit pension plans and post-retirement benefit plans (U.S. dollars in millions):



	Quarter ended
	March 30, 2018			March 31, 2017
Service cost	$	1.5		$	1.4
Interest cost	1.6			1.6
Expected return on assets	(0.9		)	(0.8		)
Amortization of net actuarial loss	0.2			0.3
Net periodic benefit costs	$	2.4		$	2.5

We provide certain other retirement benefits to certain employees who are not U.S.-based and are not included above. Generally, benefits under these programs are based on an employee’s length of service and level of compensation. These programs are immaterial to our consolidated financial statements. The net periodic benefit costs related to other non-U.S.-based plans is $0.7 million for the quarter ended March 30, 2018 and $0.5 million for the quarter ended March 31, 2017.

We have adopted ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost regarding the presentation of components of net periodic pension costs. Service costs are presented in the same line item in the Consolidated Statements of Income as other compensation costs arising from services rendered by the employees during the period. With the exception of service cost, the other components of net periodic benefit costs (which include interest costs, expected return on assets, amortization of net actuarial losses) are recorded in the Consolidated Statements of Income in other expense, net. Therefore, $0.9 million of other net periodic benefit costs was reclassified from our operating income and is included in other expense, net on the Consolidated Statements of Income for the quarter ended March 30, 2018. We utilized the practical expedient provided in this ASU and did not reclassify the net periodic pension costs for the quarter ended March 31, 2017. The impact would have been $1.1 million of other net periodic benefit costs reclassified out of operating income and included in other expense, net in the Consolidated Statements of Income. The reclassification of amounts related to other non-U.S.-based plans is immaterial for the quarter ended March 30, 2018 and March 31, 2017.