PENSION AND POSTRETIREMENT BENEFIT PLANS

3 Months Ended

Mar. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits [Text Block]

Note 15. PENSION AND POSTRETIREMENT BENEFIT PLANS

The net periodic benefit cost of defined benefit pension and postretirement benefit plans includes:

	Three Months Ended March 31,
	Pension Benefits				Other Benefits
Dollars in Millions	2013		2012		2013		2012
Service cost — benefits earned during the year	$	10	$	10	$	1	$	2
Interest cost on projected benefit obligation		74		79		3		6
Expected return on plan assets		(132)		(126)		(6)		(6)
Amortization of prior service cost/(benefit)		(1)		-		-		(1)
Amortization of net actuarial loss		38		33		-		3
Net periodic (benefit)/cost	$	(11)	$	(4)	$	(2)	$	4

Contributions to the U.S. pension plans are expected to approximate $185 million during 2013, of which $155 million was contributed in the three months ended March 31, 2013. Contributions to the international plans are expected to range from $60 million to $70 million in 2013, of which $38 million was contributed in the three months ended March 31, 2013.

The expense attributed to defined contribution plans in the U.S. was $47 million and $48 million for the three months ended March 31, 2013 and 2012, respectively.