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Pension and Post-Retirement Benefits Pension and Post-Retirement Benefits
9 Months Ended
Sep. 30, 2018
Retirement Benefits [Abstract]  
Pension and Other Postretirement Benefits Disclosure [Text Block]
7. Pension and Post-Retirement Benefits
Defined Benefit Plans
Components of net periodic benefit cost (income) for the Company's pension plans are as follows:
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
2018
 
2017
 
2018
 
2017
 
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
Service cost
 
$
1

 
$

 
$
2

 
$

 
$
2

 
$
1

 
$
4

 
$
1

Expected administrative expenses
 
1

 

 

 

 
2

 

 

 

Interest cost
 
6

 
1

 
6

 
1

 
18

 
2

 
19

 
2

Expected return on plan assets
 
(10
)
 

 
(10
)
 

 
(32
)
 

 
(30
)
 

Amortization of net loss
 

 

 

 

 

 

 
1

 

Settlement gain
 
(14
)
 

 

 

 
(14
)
 

 

 

Net periodic benefit cost
(income)
 
$
(16
)
 
$
1

 
$
(2
)
 
$
1

 
$
(24
)
 
$
3

 
$
(6
)
 
$
3


During the third quarter of 2018, the Company's U.S. pension plans settled portions of their projected benefit obligations through the purchase of annuities and lump sum payments to certain participants. In conjunction with the settlement, the Company also remeasured the pension obligations and plan assets of the affected plans, resulting in a $26 increase in accumulated other comprehensive income before tax and a corresponding decrease in net pension liabilities recorded in the consolidated balance sheets. The Company recognized a $14 one-time settlement gain in other income, net, which was reclassified from accumulated other comprehensive income.