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Postretirement benefit plans
 9 Months Ended
Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]  
Postretirement benefit plans
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 September 30,
2014
 
2013
 
2014
 
2013
 
2014
 
2013
Service cost
$
6

 
$
6

 
$
1

 
$
1

 
$
9

 
$
9

Interest cost
11

 
12

 
6

 
5

 
17

 
15

Expected return on plan assets
(10
)
 
(11
)
 
(5
)
 
(6
)
 
(21
)
 
(17
)
Amortization of prior service cost (credit)
—

 
—

 
1

 
1

 
—

 
(1
)
Recognized net actuarial loss
6

 
5

 
1

 
3

 
6

 
7

Net periodic benefit costs
13

 
12

 
4

 
4

 
11

 
13

 
 
 
 
 
 
 
 
 
 
 
 
Settlement losses (a)
11

 
5

 
—

 
—

 
1

 
4

Curtailment gain
—

 
—

 
—

 
—

 
(2
)
 
(2
)
Total, including other postretirement (gains) losses
$
24

 
$
17

 
$
4

 
$
4

 
$
10

 
$
15

    
 
U.S.
Defined Benefit
 
U.S.
Retiree Health Care
 
Non-U.S.
Defined Benefit
For Nine Months Ended September 30,
2014
 
2013
 
2014
 
2013
 
2014
 
2013
Service cost
$
16

 
$
20

 
$
3

 
$
4

 
$
29

 
$
29

Interest cost
33

 
33

 
17

 
15

 
52

 
46

Expected return on plan assets
(31
)
 
(36
)
 
(15
)
 
(18
)
 
(62
)
 
(50
)
Amortization of prior service cost (credit)
—

 
—

 
3

 
3

 
(1
)
 
(3
)
Recognized net actuarial loss
19

 
16

 
5

 
9

 
19

 
24

Net periodic benefit costs
37

 
33

 
13

 
13

 
37

 
46

 
 
 
 
 
 
 
 
 
 
 
 
Settlement losses (a)
14

 
18

 
—

 
—

 
1

 
4

Curtailment gain
—

 
—

 
—

 
—

 
(2
)
 
(5
)
Total, including other postretirement (gains) losses
$
51

 
$
51

 
$
13

 
$
13

 
$
36

 
$
45



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

In the first nine months of 2014, 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 $12 million in Other comprehensive income. A gain of $17 million related to Japan was partially offset by a loss of $5 million related to the U.S. plans. For the nine months ended September 30, 2014, we also recognized settlement losses of $15 million related to our U.S. and Japan defined benefit plans, with a $2 million curtailment gain also related to Japan.

In the first nine months 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 $79 million in Other comprehensive income. Of this gain, $24 million related to the U.S. plans and $55 million was for Japan. For the nine months ended September 30, 2013, we also recognized settlement losses of $22 million on our U.S. and Japan defined benefit plans, with a $5 million curtailment gain also related to Japan.

The effects of these remeasurements and the effects of foreign currency exchange rate fluctuations are reflected in AOCI and in our Overfunded retirement plans and Underfunded retirement plans on our Consolidated Balance Sheets.