Pension and Other Postretirement Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2012

Components of Net Cost of Defined Benefit Plans

The Company has defined benefit pension plans covering eligible employees in the United States and in certain of its international subsidiaries. The net cost of such plans consisted of the following components:

	Three Months Ended       September 30,				Nine Months Ended       September 30,
($ in millions)	2012		2011		2012		2011
Service cost	$	133	$	158	$	416	$	461
Interest cost		162		182		494		541
Expected return on plan assets		(239)		(243)		(727)		(728)
Net amortization		48		58		144		149
Termination benefits		4		15		13		32
Curtailments		(4)		(6)		(5)		(16)
Settlements		-		-		-		(1)
	$	104	$	164	$	335	$	438

The Company provides medical, dental and life insurance benefits, principally to its eligible U.S. retirees and similar benefits to their dependents, through its other postretirement benefit plans. The net cost of such plans consisted of the following components:

	Three Months Ended       September 30,				Nine Months Ended       September 30,
($ in millions)	2012		2011		2012		2011
Service cost	$	22	$	27	$	64	$	83
Interest cost		31		35		93		106
Expected return on plan assets		(34)		(35)		(102)		(106)
Net amortization		(9)		(4)		(25)		(13)
Termination benefits		5		5		10		11
Curtailments		(2)		(1)		(6)		-
	$	13	$	27	$	34	$	81