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Benefit Plans
 9 Months Ended
Jun. 30, 2019
Retirement Benefits [Abstract]  
Benefit Plans Benefit Plans
The Company has defined benefit pension plans covering certain employees in the United States and certain international locations. The measurement date used for these plans is September 30.
Net pension cost included the following components for the three and nine months ended June 30:
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
(Millions of dollars)
2019
 
2018
 
2019
 
2018
Service cost
$
33

 
$
43

 
$
101

 
$
107

Interest cost
26

 
29

 
80

 
70

Expected return on plan assets
(44
)
 
(52
)
 
(135
)
 
(125
)
Amortization of prior service credit
(3
)
 
(3
)
 
(10
)
 
(10
)
Amortization of loss
19

 
20

 
58

 
59

Settlements
—

 
4

 
—

 
6

Net pension cost
$
30

 
$
39

 
$
93

 
$
107

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.
As further discussed in Note 2, upon adopting an accounting standard update on October 1, 2018, all components of the Company’s net periodic pension and postretirement benefit costs, aside from service cost, are recorded to Other income (expense), net on its consolidated statements of income, for all periods presented.