Pension and Postretirement Expense

6 Months Ended

Jun. 30, 2020

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, net” within the Company’s unaudited Condensed Consolidated Statements of Operations. The Company recognized less than $1 of net non-pension postretirement benefit cost for both the Successor three and six months ended June 30, 2020 and for the Predecessor three and six months ended June 30, 2019. Following are the components of net pension benefit cost recognized by the Company for the Successor three and six months ended June 30, 2020 and for the Predecessor three and six months ended June 30, 2019:











	Pension Benefits
	Successor						Predecessor						Successor					Predecessor
	Three Months Ended June 30, 2020						Three Months Ended June 30, 2019						Six Months Ended June 30, 2020					Six Months Ended June 30, 2019
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans			U.S. Plans		Non-U.S. Plans
Service cost	$	1	$	4	$	1	$	3	$	1	$	9		$	2	$	7
Interest cost on projected benefit obligation	1		2		2		2		3		3			4		4
Expected return on assets	(3)		(3)		(3)		(3)		(6)		(6)			(6)		(6)
Net (benefit) expense	$	(1)	$	3	$	—	$	2	$	(2)	$	6		$	—	$	5