Benefit Plans

The Company has defined benefit pension plans covering certain employees in the United States and certain international locations. Postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material. The measurement date used for the Company’s employee benefit plans is September 30.

Net pension cost included the following components for the three months ended December 31:



	Pension Plans
(Millions of dollars)	2017			2016
Service cost	$	30		$	24
Interest cost	18			16
Expected return on plan assets	(33		)	(30		)
Amortization of prior service credit	(3		)	(4		)
Amortization of loss	20			25
Net pension and postretirement cost	$	32		$	32

The amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in Accumulated other comprehensive income (loss) in prior periods.