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Benefit Plans
 3 Months Ended
Dec. 31, 2020
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-month periods:
 Three Months Ended
December 31,
(Millions of dollars)20202019
Service cost$43 $40 
Interest cost20 22 
Expected return on plan assets(48)(49)
Amortization of prior service credit(4)(3)
Amortization of loss27 25 
Net pension cost$38 $35 
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. All components of the Company’s net periodic pension cost, aside from service cost, are recorded to Other income, net on its condensed consolidated statements of income.