Postretirement benefit plans

Components of net periodic employee benefit cost are as follows:



	U.S. Defined Benefit						U.S. Retiree Health Care						Non-U.S. Defined Benefit
For Three Months Ended June 30,	2014			2013			2014			2013			2014			2013
Service cost	$	5		$	7		$	1		$	2		$	10		$	10
Interest cost	11			10			6			5			18			15
Expected return on plan assets	(11		)	(12		)	(5		)	(6		)	(22		)	(16		)
Amortization of prior service cost (credit)	—			—			1			1			—			(1		)
Recognized net actuarial loss	7			5			2			3			7			7
Net periodic benefit costs	12			10			5			5			13			15

Settlement losses (a)	2			6			—			—			—			—
Curtailment gain	—			—			—			—			—			(3		)
Total, including other postretirement (gains) losses	$	14		$	16		$	5		$	5		$	13		$	12



	U.S. Defined Benefit						U.S. Retiree Health Care						Non-U.S. Defined Benefit
For Six Months Ended June 30,	2014			2013			2014			2013			2014			2013
Service cost	$	10		$	14		$	2		$	3		$	20		$	20
Interest cost	22			21			11			10			35			31
Expected return on plan assets	(21		)	(25		)	(10		)	(12		)	(41		)	(33		)
Amortization of prior service cost (credit)	—			—			2			2			(1		)	(2		)
Recognized net actuarial loss	13			11			4			6			13			17
Net periodic benefit costs	24			21			9			9			26			33

Settlement losses (a)	3			13			—			—			—			—
Curtailment gain	—			—			—			—			—			(3		)
Total, including other postretirement (gains) losses	$	27		$	34		$	9		$	9		$	26		$	30

(a) Includes non-restructuring and restructuring-related settlement losses.

In the second quarter of 2014, as a result of retirements, we remeasured our U.S. defined benefit plan. For the six months ended June 30, 2014, we recognized a settlement loss of $3 million.

In the second quarter of 2013, as a result of increased retirement activities, we remeasured our U.S. and Japan defined benefit plans. These remeasurements resulted in a net actuarial gain on a pre-tax basis of $65 million in Other comprehensive income. Of this gain, $17 million related to the U.S. plans and $48 million was for Japan. For the six months ended June 30, 2013, we also recognized a settlement loss of $13 million on our U.S. defined benefit plans and a $3 million curtailment gain related to Japan.