
	As of December 31
(Dollars in millions)	2019		2018
Benefit obligation at beginning of year	$	76	$	74
Service cost	4		5
Interest cost	1		2
Actuarial (gain) loss	6		(2)
Benefits paid	(2)		(2)

Settlement	—		(3)

Other	—		4
Translation difference	1		(2)
Held for sale	(32)		—
Benefit obligation at end of year	$	54	$	76
Fair value of plan assets at beginning of year	$	54	$	60
Actual return on plan assets	6		(2)
Company contributions	2		4
Benefits paid	(2)		(2)
Settlements	—		(3)

Other	—		(1)
Translation difference	1		(2)
Held for sale	(24)		—
Fair value of plan assets at year end	$	37	$	54
Funded status recognized in the balance sheet	$	(17)	$	(22)

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

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Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets.

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Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

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Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

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