
	2020								2019
	Employee				Other				Employee				Other
	benefits		Financing		comp.				benefits		Financing		comp.
Three-month periods ended June 30 (millions)	expense		costs		income				expense		costs		income
Recognized in	(Note 8)		(Note 9)		(Note 11)		Total		(Note 8)		(Note 9)		(Note 11)		Total
Current service cost	$	23	$	—	$	—	$	23	$	18	$	—	$	—	$	18
Past service costs		—		—		—		—		—		—		—		—
Net interest; return on plan assets
Interest expense arising from defined benefit obligations accrued		—		74		—		74		—		83		—		83
Return, including interest income, on plan assets 1		—		(71)		(467)		(538)		—		(86)		(131)		(217)
Interest effect on asset ceiling limit		—		1		—		1		—		3		—		3
		—		4		(467)		(463)		—		—		(131)		(131)
Administrative fees		2		—		—		2		1		—		—		1

Re-measurements arising from:
Financial assumptions 2		—		—		1,396		1,396		—		—		—		—
Changes in the effect of limiting net defined benefit assets to the asset ceiling		—		—		(28)		(28)		—		—		115		115
	$	25	$	4	$	901	$	930	$	19	$	—	$	(16)	$	3


	2020								2019
	Employee				Other				Employee				Other
	benefits		Financing		comp.				benefits		Financing		comp.
Six-month periods ended June 30 (millions)	expense		costs		income				expense		costs		income
Recognized in	(Note 8)		(Note 9)		(Note 11)		Total		(Note 8)		(Note 9)		(Note 11)		Total
Current service cost	$	46	$	—	$	—	$	46	$	36	$	—	$	—	$	36
Past service costs		3		—		—		3		—		—		—		—
Net interest; return on plan assets
Interest expense arising from defined benefit obligations accrued		—		148		—		148		—		167		—		167
Return, including interest income, on plan assets 1		—		(142)		(32)		(174)		—		(172)		(490)		(662)
Interest effect on asset ceiling limit		—		2		—		2		—		5		—		5
		—		8		(32)		(24)		—		—		(490)		(490)
Administrative fees		3		—		—		3		3		—		—		3
Re-measurements arising from: Financial assumptions 2		—		—		507		507		—		—		—		—
Changes in the effect of limiting net defined benefit assets to the asset ceiling		—		—		—		—		—		—		441		441
	$	52	$	8	$	475	$	535	$	39	$	—	$	(49)	$	(10)

(1)

The interest income on the plan assets portion of the employee defined benefit plans net interest amount included in Financing costs reflects a rate of return on plan assets equal to the discount rate used in determining the defined benefit obligations accrued.

(2)

The discount rate used to estimate the defined benefit obligations accrued as at June 30, 2020, was 2.75% (December 31, 2019 – 3.10%).