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Employee Benefits
9 Months Ended
Sep. 30, 2020
Retirement Benefits [Abstract]  
Employee Benefits Employee Benefits
Net periodic benefit (income) expense for our combined pension plan includes the following components:
 Combined Pension Plan
 Three Months Ended September 30,Nine Months Ended September 30,
 2020201920202019
 (Dollars in millions)
Service cost$15 14 44 42 
Interest cost81 109 243 326 
Expected return on plan assets(147)(155)(445)(464)
Recognition of prior service credit(3)(2)(7)(6)
Recognition of actuarial loss50 54 152 167 
Net periodic pension benefit (income) expense$(4)20 (13)65 
Net periodic benefit expense for our post-retirement benefit plans includes the following components:
 Post-Retirement Benefit Plans
 Three Months Ended September 30,Nine Months Ended September 30,
 2020201920202019
 (Dollars in millions)
Service cost$11 11 
Interest cost17 27 57 82 
Recognition of prior service cost12 13 
Curtailment loss— — 
Net periodic post-retirement benefit expense$32 35 87 106 
Service costs are included in the cost of services and products and selling, general and administrative line items on the consolidated statements of operations and all other costs listed above are included in the other income (loss), net line item on the consolidated statements of operations. Benefits paid by our qualified pension plan are paid through a trust that holds all of the plan's assets. Based on current laws and circumstances, we do not expect any contributions to be required for our qualified pension plan during 2020. The amount of required contributions to our qualified pension plan in 2021 and beyond will depend on a variety of factors, most of which are beyond our control, including earnings on plan investments, prevailing interest rates, demographic experience, changes in plan benefits and changes in funding laws and regulations. We occasionally make voluntary contributions in addition to required contributions. Based on current circumstances, we do not anticipate making a voluntary contribution to the trust for our qualified pension plan in 2020. As a result of ongoing efforts to reduce our workforce in 2020, we recognized a one-time curtailment accounting charge of $7 million upon remeasurement of our medical obligations under our post-retirement benefit plans for the three and nine months ended September 30, 2020.