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PENSION AND POSTRETIREMENT BENEFIT PLANS
 9 Months Ended
Sep. 30, 2017
Compensation and Retirement Disclosure [Abstract]  
Pension and Other Postretirement Benefits [Text Block]
PENSION AND POSTRETIREMENT BENEFIT PLANS

The net periodic benefit cost/(credit) of defined benefit pension plans includes:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
Dollars in Millions
2017
 
2016
 
2017
 
2016
Service cost – benefits earned during the year
$
7

 
$
6

 
$
19

 
$
19

Interest cost on projected benefit obligation
48

 
45

 
142

 
145

Expected return on plan assets
(104
)
 
(104
)
 
(308
)
 
(314
)
Amortization of prior service credits
(1
)
 
(1
)
 
(3
)
 
(3
)
Amortization of net actuarial loss
20

 
22

 
61

 
62

Curtailments and settlements
22

 
19

 
91

 
66

Special termination benefits
—

 
—

 
—

 
1

Net periodic benefit cost/(credit)
$
(8
)
 
$
(13
)
 
$
2

 
$
(24
)


Pension settlement charges were recognized after determining that the annual lump sum payments will likely exceed the annual interest and service costs for the primary and certain other U.S. pension plans. The charges included the acceleration of a portion of unrecognized actuarial losses. Non-current pension liabilities were $477 million at September 30, 2017 and $600 million at December 31, 2016. Defined contribution plan expense in the U.S. was $46 million and $49 million for the three months ended September 30, 2017 and 2016, respectively, and $142 million and $141 million for the nine months ended September 30, 2017 and 2016, respectively.