XML 46 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6
Employee Benefits (Tables)
 3 Months Ended
Mar. 31, 2013
Compensation and Retirement Disclosure [Abstract]  
Components of net periodic cost for defined benefit plans and post-retirement healthcare and other benefits plan
The components of net periodic benefit cost for our retirement plans and postretirement plans for the three months ended March 31 are as follows: 
(in millions)
2013
 
2012
Retirement Plans
 
 
 
Service cost
$
4

 
$
19

Interest cost
22

 
23

Expected return on plan assets
(32
)
 
(31
)
Amortization of actuarial loss
6

 
8

Curtailment gain
(2
)
 
—

Net periodic benefit cost 1
$
(2
)
 
$
19

Postretirement Plans
 
 
 
Service cost
$
1

 
$
1

Interest cost
1

 
1

Curtailment gain
(9
)
 
—

Net periodic benefit cost 2
$
(7
)
 
$
2


1 The decrease reflects the reduction in service cost resulting from a freeze of our U.S. ERP in 2012 as discussed above as well as a curtailment gain due to a freeze of pension accruals for MHE employees in the United Kingdom ("U.K.") retirement plan during 2012.
2 The decrease reflects a curtailment gain related to the sale of MHE on March 22, 2013, which was recorded within discontinued operations in our consolidated statement of income.