6. Pension and Other Postretirement Benefits

The components of the net periodic benefit cost related to the Company’s pension and other postretirement benefits for the three months and six months ended December 31, 2013 and 2012 were as follows:

Three months ended December 31,					Other Postretirement
($ in millions)	Pension Plans				Plans
	2013		2012		2013		2012
Service cost	$	8.2	$	8.0	$	1.0	$	1.1
Interest cost	14.3		13.3		3.1		3.0
Expected return on plan assets	(15.7)		(13.7)		(1.6)		(1.6)
Amortization of net loss	5.5		7.0		0.3		0.8
Amortization of prior service cost (benefit)	0.1		0.2		-		(1.0)
	$	12.4	$	14.8	$	2.8	$	2.3

Six months ended December 31,					Other Postretirement
($ in millions)	Pension Plans				Plans
	2013		2012		2013		2012
Service cost	$	16.2	$	16.1	$	2.0	$	2.2
Interest cost	28.6		26.5		6.2		6.1
Expected return on plan assets	(31.4)		(27.4)		(3.2)		(3.2)
Amortization of net loss	11.0		14.0		0.6		1.6
Amortization of prior service cost (benefit)	0.2		0.4		-		(2.0)
	$	24.6	$	29.6	$	5.6	$	4.7

Historically, the Company capitalized in inventory only the service cost portion of periodic benefit costs associated with manufacturing employees. During the quarter ended December 31, 2013, the Company began to capitalize the portion of periodic benefit costs related to the interest cost, expected return on assets and amortization of net actuarial loss and prior service cost (benefit), which the Company refers to as pension earnings, interest and deferrals (“pension EID”) expense, related to current manufacturing employees in inventory. The impact of this change resulted in an increase in the amount of capitalized periodic benefit costs of $2.2 million during the three months and six months ended December 31, 2013. This change did not have a material impact on any previously reported amounts.

During the six months ended December 31, 2013 and 2012, the Company made $3.1 million and $57.9 million, respectively, of contributions to its defined benefit pension plans. The Company currently expects to make approximately $3.2 million of contributions to its defined benefit pension plans during the remainder of fiscal year 2014.