Retirement Plans and Post Retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2019

Retirement Benefits [Abstract]

Schedule of Net Funded Status and Assumptions Used in Calculating Benefit Obligation [Table Text Block]

The projected benefit obligation is the actuarial present value of benefits attributable to employee service rendered to date, including the effects of estimated salary increases. The following table details information regarding our pension plans at December 31:

Dollar amounts in millions	2019			2018
Change in benefit obligation:
Beginning of year balance	$	297		$	346
Service cost	3			3
Interest cost	12			11
Actuarial loss (gain)	24			(25		)
Curtailment	—			(1		)
Foreign exchange rate changes	2			(5		)
Benefits paid	(26		)	(32		)
End of year balance	$	312		$	297
Change in assets (fair value):
Beginning of year balance	$	275		$	266
Actual return on plan assets	39			(7		)
Employer contribution	4			53
Foreign exchange rate changes	3			(5		)
Benefits paid	(26		)	(32		)
End of year balance	$	294		$	275
Plan assets less than benefit obligations	$	(18	)	$	(22	)
Amounts included in the balance sheet:
Non-current pension assets, included in “Other assets”	$	5		$	5
Current pension liabilities, included in “Accounts payable and accrued liabilities”	—			(3		)
Non-current pension liabilities, included in “Other long-term liabilities”	(23		)	(23		)
Net amount recognized	$	(18	)	$	(22	)

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

The pretax amounts recognized in accumulated comprehensive loss were as follows:

Dollar amounts in millions	Actuarial losses			Prior service cost			Total
December 31, 2017	$	(128	)	$	(8	)	$	(136	)
Other comprehensive income (loss) before reclassifications	4			—			4
Amounts reclassified from accumulated comprehensive loss	8			1			8
December 31, 2018	(116		)	(7		)	(123		)
Other comprehensive income (loss) before reclassifications	—			—			—
Amounts reclassified from accumulated comprehensive loss	5			(1		)	4
December 31, 2019	$	(111	)	$	(8	)	$	(119	)

Defined Benefit Plan, Assumptions [Table Text Block]

Weighted-average assumptions used to calculate our benefit obligations at December 31:

	2019		2018
Discount rate:
U.S.	3.1	%	4.2	%
Canada	3.0	%	3.8	%
SERP	NA		2.9	%
Rate of compensation increase:
U.S.	NA		NA
Canada	3.5	%	3.5	%
SERP	NA		3.0	%

Schedule of benefit obligation by plan category [Table Text Block]

Benefit obligations by plan category are as follows:

	2019
Dollar amounts in millions	U.S.			Canada		SERP			Total
Fair value of plan assets	$	236		$	58	$	—		$	294
Benefit obligation	258			54		—			312
Funded Status	$	(22	)	$	4	$	—		$	(18	)
	2018
	U.S.			Canada		SERP			Total
Fair value of plan assets	$	222		$	52	$	—		$	275
Benefit obligation	245			49		3			297
Funded Status	$	(22	)	$	3	$	(3	)	$	(22	)

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]

The amount of accumulated other comprehensive income that is expected to be amortized as expense during 2020 is $5 million and $1 million of net actuarial loss and prior service cost, respectively.

Schedule of Expected Benefit Payments [Table Text Block]

The benefits expected to be paid from the benefit plans, which reflect expected future service, are as follows:

Dollar amounts in millions
Year
2020	$	20
2021	21
2022	20
2023	20
2024	20
2025– 2029	94

Schedule of Net Benefit Costs [Table Text Block]

The following table sets forth the net periodic pension cost for our defined benefit pension plans. The components of our net periodic pension costs consisted of the following: 

	Year ended December 31,
Dollar amounts in millions	2019			2018			2017
Service cost	$	3		$	3		$	5
Other components of net periodic pension cost:
Interest cost	12			11			13
Expected return on plan assets	(14		)	(14		)	(13		)
Amortization of prior service cost and net transition asset	1			1			1
Amortization of net actuarial loss	5			6			6
Net periodic pension cost before loss due to settlement	$	6		$	7		$	11
Loss due to settlement	—			—			3
Total net periodic pension cost	$	6		$	7		$	14
Net periodic pension cost included in cost of sales	$	2		$	2		$	4
Net periodic pension cost included in selling, general, and administrative expenses	1			1			1
Net periodic pension cost included in other non-operating items	3			4			9
	$	6		$	7		$	14

Weighted-average assumptions used to calculate our net periodic pension costs for the year ended December 31:

	2019		2018		2017
Discount rate:
U.S.	4.2	%	3.5	%	4.0	%
Canada	3.8	%	3.3	%	3.7	%
SERP	NA		4.0	%	2.7	%
Expected return on plan assets:
U.S.	5.8	%	5.8	%	5.8	%
Canada	3.4	%	4.1	%	3.8	%
SERP	NA		NA		NA
Rate of compensation increase:
U.S.	NA		NA		NA
Canada	3.5	%	3.5	%	3.5	%
SERP	NA		N/A		3.0	%

Schedule of Allocation of Plan Assets [Table Text Block]

The actual and target allocations at the measurement dates are as follows:  

	Target Allocation 2019		Actual Allocation
			2019		2018
Asset category
U.S. Plans
Equity securities	40	%	40	%	26	%
Debt securities	40	%	40	%	52	%
Multi-Strategy Funds	20	%	20	%	22	%
Total Allocation for U.S. Plans	100	%	100	%	100	%
Non-U.S. Plans
Debt securities	90	%	90	%	90	%
Multi-Strategy Funds	10	%	10	%	10	%
Total Allocation for Non-U.S. Plans	100	%	100	%	100	%

The fair value of our pension plan assets and fair value asset categories and the level of inputs as defined in Note 4 at December 31, 2019 and December 31, 2018, are as follows: 

Dollar amounts in millions	December 31, 2019
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Net Asset Value
Equity investment funds:
Domestic stock funds	$	54	$	54	$	—	$	—	$	—
International stock funds	40		40		—		—		—
Fixed-income investment funds:
Domestic bond funds	93		15		—		—		78
International bond funds	52		—		20		—		32
Multi-strategy funds	53		47		—		—		6
Cash & cash equivalents	2		—		2		—		—
Total	$	294	$	156	$	22	$	—	$	116
	December 31, 2018
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Net Asset Value
Equity investment funds:
Domestic stock funds	$	30	$	22	$	—	$	—	$	8
International stock funds	27		13		—		—		14
Fixed-income investment funds
Domestic bond funds	116		27		—		—		89
International bond funds	47		—		27		—		20
Multi-strategy funds	53		35		—		—		18
Cash & cash equivalents	2		—		2		—
Total	$	275	$	97	$	29	$	—	$	149

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]

he following table summarizes assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the period.

Dollar amounts in millions	Multi-Strategy Funds
Balance at January 1, 2018	$	13
Total unrealized gains	—
Contribution (redemption)	—
Management fees	—
Balance at December 31, 2018	$	13
Total unrealized gains	$	—
Contribution (redemption)	(13		)
Management fees	—
Balance at December 31, 2019	$	—