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Employee Benefits (Tables)
9 Months Ended
Sep. 30, 2023
Retirement Benefits [Abstract]  
Pension and Other Defined Contribution Retirement Plan Expenses
Pension and other defined contribution retirement plan expenses included the following components:
(DOLLARS IN MILLIONS)U.S. Plans
Three Months Ended September 30,Nine Months Ended September 30,
2023202220232022
Service cost for benefits earned(1)
$— $$— $
Interest cost on projected benefit obligation(2)
19 12 
Expected return on plan assets(2)
(7)(5)(23)(16)
Net amortization and deferrals(2)
— 
Net periodic benefit (income) cost$(1)$$(3)$
(DOLLARS IN MILLIONS)Non-U.S. Plans
Three Months Ended September 30,Nine Months Ended September 30,
2023202220232022
Service cost for benefits earned(1)
$$$15 $28 
Interest cost on projected benefit obligation(2)
27 13 
Expected return on plan assets(2)
(11)(10)(34)(32)
Net amortization and deferrals(2)
— (1)
Net periodic benefit (income) cost$$$$18 
_______________________
(1)Included as a component of Operating profit (loss).
(2)Included as a component of Other income, net.
Postretirement Benefits Other Than Pension Expenses
(Income) expense recognized for postretirement benefits other than pensions included the following components:
 Three Months Ended September 30,Nine Months Ended September 30,
(DOLLARS IN MILLIONS)2023202220232022
Service cost for benefits earned$— $$— $
Interest cost on projected benefit obligation— — 
Net amortization and deferrals(1)(2)(4)(4)
Total postretirement benefit (income) expense$(1)$(1)$(2)$(2)