Pension and Postretirement Benefits

Components of net benefit expense (income) were as follows:



	Three Months Ended												Six Months Ended
	Pension						Postretirement						Pension						Postretirement
	January 28, 2018			January 29, 2017			January 28, 2018			January 29, 2017			January 28, 2018			January 29, 2017			January 28, 2018			January 29, 2017
Service cost	$	6		$	7		$	—		$	1		$	12		$	13		$	—		$	1
Interest cost	18			21			2			2			37			43			4			5
Expected return on plan assets	(36		)	(36		)	—			—			(72		)	(72		)	—			—
Amortization of prior service credit	—			—			(6		)	(7		)	—			—			(13		)	(13		)
Special termination benefits	2			—			—			—			2			—			—			—
Net periodic benefit income	$	(10	)	$	(8	)	$	(4	)	$	(4	)	$	(21	)	$	(16	)	$	(9	)	$	(7	)

The special termination benefits of $2 related to the planned closure of the manufacturing facility in Toronto, Ontario, and were included in Restructuring charges. See Note 7.

The components of net periodic benefit expense (income) other than the service cost component are included in Other expenses / (income) in the Consolidated Statements of Earnings. Beginning in 2018, under the revised FASB guidance adopted in the first quarter, only the service cost component of net periodic benefit expense (income) is eligible for capitalization.

Beginning in 2018, we changed the method we use to estimate the service and interest cost components of net periodic benefit expense (income). We elected to use a full yield curve approach to estimate service cost and interest cost by applying the specific spot rates along the yield curve used to determine the benefit obligation of the relevant projected cash flows. Previously, we estimated service cost and interest cost using a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. We are making this change to provide a more precise measurement of service cost and interest cost by improving the correlation between projected benefit cash flows and the corresponding spot yield curve rates. This change will not affect the measurement of our benefit obligations. We accounted for this change prospectively in 2018 as a change in accounting estimate. As a result of this change, net periodic benefit income increased by approximately $4 and $8 in the three- and six-month periods ended January 28, 2018, respectively, compared to what the net periodic benefit income would have been under the previous method.