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Retirement and Other Employee Benefits
 3 Months Ended
Apr. 02, 2016
Compensation and Retirement Disclosure [Abstract]  
Retirement and Other Employee Benefits
Retirement and Other Employee Benefits
Pension and Postretirement Health Care Benefits Plans
The net periodic costs (benefits) for Pension and Postretirement Health Care Benefits Plans were as follows:
 
U.S. Pension Benefit Plans
 
Non U.S. Pension Benefit Plans
 
Postretirement Health Care Benefits Plan
Three Months Ended
April 2, 2016
 
April 4, 2015
 
April 2, 2016
 
April 4, 2015
 
April 2, 2016
 
April 4, 2015
Service cost
$
—

 
$
—

 
$
2

 
$
3

 
$
—

 
$
—

Interest cost
46

 
49

 
14

 
16

 
1

 
2

Expected return on plan assets
(55
)
 
(54
)
 
(24
)
 
(26
)
 
(2
)
 
(2
)
Amortization of:
 
 
 
 
 
 
 
 
 
 
 
Unrecognized net loss
9

 
12

 
3

 
4

 
1

 
3

Unrecognized prior service benefit
—

 
—

 
—

 
(2
)
 
(5
)
 
(15
)
Net periodic cost (benefit)
$
—

 
$
7

 
$
(5
)
 
$
(5
)
 
$
(5
)
 
$
(12
)

Effective January 1, 2016, the Company changed the method used to estimate the interest and service cost components of net periodic cost for defined benefit pension and other post-retirement benefit plans. Historically, the interest and service cost components were estimated using a single weighted-average discount rate derived from the yield curve used to measure the projected benefit obligation at the beginning of the period. The Company has elected to use a full yield curve approach in the estimation of these components of net periodic cost by applying the specific spot rates along the yield curve used in the determination of the projected benefit obligation to the relevant projected cash flows. The Company made this change to improve the correlation between projected benefit cash flows and the corresponding yield curve spot rates and to provide a more precise measurement of interest and service costs. This change does not affect the measurement of total benefit obligations as the change in interest and service cost is completely offset in the actuarial loss reported in the period. The Company has concluded that this change is a change in estimate and, therefore, has accounted for it prospectively beginning January 1, 2016. Based on the change in estimate, the Company experienced no reduction in service costs and a $7 million reduction in interest costs for the three months ended April 2, 2016 compared to the prior approach. The overall reduction in the quarterly interest cost is comprised of $5 million related to the U.S. Pension Benefit Plans, $1 million related to the Postretirement Health Care Benefit Plans, and $1 million related to the Non U.S. Pension Benefits Plan.