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Benefit Plans
 6 Months Ended
Mar. 31, 2020
Retirement Benefits [Abstract]  
Benefit Plans Benefit Plans
The Company has defined benefit pension plans covering certain employees in the United States and certain international locations. The measurement date used for these plans is September 30.
Net pension cost included the following components for the three and six months ended March 31:
 
Three Months Ended
March 31,
 
Six Months Ended
March 31,
(Millions of dollars)
2020
 
2019
 
2020
 
2019
Service cost
$
39

 
$
33

 
$
79

 
$
68

Interest cost
21

 
26

 
43

 
54

Expected return on plan assets
(48
)
 
(45
)
 
(97
)
 
(91
)
Amortization of prior service credit
(3
)
 
(3
)
 
(7
)
 
(7
)
Amortization of loss
25

 
19

 
50

 
39

Net pension cost
$
34

 
$
31

 
$
68

 
$
63

The amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in Accumulated other comprehensive income (loss) in prior periods. All components of the Company’s net periodic pension cost, aside from service cost, are recorded to Other income (expense), net on its condensed consolidated statements of income.