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Pension and Postretirement Expense
3 Months Ended
Sep. 30, 2019
Defined Benefit Plan [Abstract]  
Pension and Other Postretirement Benefit Plans
Pension and Postretirement Benefit Plans
The Company’s service cost component of net benefit cost is included in “Operating income” and all other components of net benefit cost are included in “Other non-operating (income) expense, net” within the Company’s unaudited Condensed Consolidated Statements of Operations. Following are the components of net benefit cost recognized by the Company for July 2, 2019 through September 30, 2019, July 1, 2019, three months ended September 30, 2018, July 2, 2019 through September 30, 2019, January 1, 2019 through July 1, 2019 and for the nine months ended September 30, 2018 :
 
Pension Benefits
 
Successor
 
 
Predecessor
 
July 2, 2019 through September 30, 2019
 
 
July 1, 2019
 
Three Months Ended September 30, 2018
 
U.S.
Plans
 
Non-U.S.
Plans
 
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
Service cost
$
1

 
$
3

 
 
$

 
$

 
$
1

 
$
4

Interest cost on projected benefit obligation
1

 
1

 
 

 

 
1

 
3

Expected return on assets
(3
)
 
(2
)
 
 

 

 
(3
)
 
(4
)
Net expense (benefit)
$
(1
)
 
$
2

 
 
$

 
$

 
$
(1
)
 
$
3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension Benefits
 
Successor
 
 
Predecessor
 
July 2, 2019 through September 30, 2019
 
 
January 1, 2019 through July 1, 2019
 
Nine Months Ended September 30, 2018
 
U.S.
Plans
 
Non-U.S.
Plans
 
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
Service cost
$
1

 
$
3

 
 
$
2

 
$
7

 
$
2

 
$
13

Interest cost on projected benefit obligation
1

 
1

 
 
4

 
4

 
5

 
8

Expected return on assets
(3
)
 
(2
)
 
 
(6
)
 
(6
)
 
(10
)
 
(10
)
Net expense (benefit)
$
(1
)
 
$
2

 
 
$

 
$
5

 
$
(3
)
 
$
11


 
Non-Pension Postretirement Benefits
 
Successor
 
 
Predecessor
 
July 2, 2019 through September 30, 2019
 
 
July 1, 2019
 
Three Months Ended September 30, 2018
 
U.S.
Plans
 
Non-U.S.
Plans
 
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
Service cost
$

 
$

 
 
$

 
$

 
$

 
$

Interest cost on projected benefit obligation

 

 
 

 

 

 
1

Expected return on assets

 

 
 

 

 

 

Net expense (benefit)
$

 
$

 
 
$

 
$

 
$

 
$
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-Pension Postretirement Benefits
 
Successor
 
 
Predecessor
 
July 2, 2019 through September 30, 2019
 
 
January 1, 2019 through July 1, 2019
 
Nine Months Ended September 30, 2018
 
U.S.
Plans
 
Non-U.S.
Plans
 
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
Service cost
$

 
$

 
 
$

 
$

 
$

 
$

Interest cost on projected benefit obligation

 

 
 

 

 

 
1

Expected return on assets

 

 
 

 

 

 

Net expense (benefit)
$

 
$

 
 
$

 
$

 
$

 
$
1