
	Three Months Ended						Six Months Ended
	June 30,						June 30,
(In millions)	2022			2021			2022			2021
Non-service related pension and other postretirement benefits cost	$	29		$	32		$	42		$	49
Interest income on a favorable indirect tax ruling in Brazil		—			(48	)		—			(48	)
Financing fees and financial instruments expense		10			17			17			25
Net foreign currency exchange (gains) losses		(1	)		—			1			10
General and product liability expense - discontinued products		2			2			3			3
Royalty income		(6	)		(5	)		(17	)		(10	)
Net (gains) losses on asset sales		(95	)		—			(98	)		—
Interest income		(6	)		(5	)		(11	)		(11	)
Transaction costs		—			32			—			39
Miscellaneous (income) expense		2			5			3			7
	$	(65	)	$	30		$	(60	)	$	64

Non-service related pension and other postretirement benefits cost consists primarily of the interest cost, expected return on plan assets and amortization components of net periodic cost, as well as curtailments and settlements which are not related to rationalization plans. For further information, refer to Note to the Consolidated Financial Statements No. 11, Pension, Savings and Other Postretirement Benefit Plans.

We, along with other companies, had previously filed various claims with the Brazilian tax authorities challenging the legality of the government's calculation of certain indirect taxes dating back to 2001. During the second quarter of 2021, the Brazilian Supreme Court rendered a final ruling that was favorable to companies on the remaining open aspects of these claims. As a result of the ruling, we recorded a gain in CGS of $69 million and related interest income of $48 million in Other (Income) Expense.

Financing fees and financial instruments expense consists of commitment fees and charges incurred in connection with financing transactions. Financing fees and financial instruments expense for the three and six months ended June 30, 2021 includes a $10 million charge for a commitment fee on a bridge term loan facility related to the Cooper Tire acquisition that was not utilized and was terminated upon the closing of the transaction.

Net foreign currency exchange (gains) losses include $7 million of expense in the first quarter of 2021 related to the out of period adjustments discussed in Note to the Consolidated Financial Statements No. 1, Accounting Policies.

Royalty income of $6 million and $17 million, respectively, for the three and six months ended June 30, 2022 increased compared to 2021 primarily due to an increase in chemical royalties in Americas.

Net gains on asset sales for the three and six months ended June 30, 2022 include a $95 million one-time gain related to a sale and leaseback transaction for certain consumer and commercial retail locations in Americas. Cash proceeds, which were received during the second quarter of 2022, related to this transaction totaled $108 million. Leaseback terms for all locations include a 15-year initial term with up to six 5-year renewal options. We have determined it is not probable that we will exercise any of the renewal options. The transaction resulted in the recognition of Operating Lease Right-of-Use Assets totaling $57 million.

Transaction costs include legal, consulting and other expenses incurred by us in connection with the Cooper Tire acquisition in 2021.

Other (Income) Expense also includes general and product liability expense - discontinued products, which consists of charges for claims against us related primarily to asbestos personal injury claims, net of probable insurance recoveries, and interest income.