Employee Retirement Plans

9 Months Ended

Sep. 30, 2021

Retirement Benefits [Abstract]

Employee Retirement Plans

EMPLOYEE RETIREMENT PLANS

Net periodic pension cost for our defined-benefit pension plans, with the exception of service cost, is recorded in other, net, in our condensed consolidated statements of operations. Net periodic pension cost for our defined-benefit pension plans was as follows, in millions: 

	Three Months Ended September 30,
	2021				2020
	Qualified		Non-Qualified		Qualified		Non-Qualified
Service cost	$	1	$	—	$	1	$	—
Interest cost	1		2		5		2
Expected return on plan assets	(1)		—		(6)		—
Amortization of net loss	2		—		7		—
Net periodic pension cost	$	3	$	2	$	7	$	2

	Nine Months Ended September 30,
	2021				2020
	Qualified		Non-Qualified		Qualified		Non-Qualified
Service cost	$	3	$	—	$	2	$	—
Interest cost	14		3		18		4
Expected return on plan assets	(8)		—		(17)		—
Settlement loss	406		—		—		—
Amortization of net loss	13		2		18		2
Net periodic pension cost	$	428	$	5	$	21	$	6

As of January 1, 2010, substantially all of our domestic and foreign qualified and domestic non-qualified defined-benefit pension plans were frozen to future benefit accruals. In December 2019, our Board of Directors approved the termination of our qualified domestic defined-benefit pension plans. In the second quarter of 2021, we settled these plans and made a final contribution of $101 million. The settlement loss included $447 million of pre-tax actuarial losses that were reclassified out of accumulated other comprehensive income (loss) during the nine months ended September 30, 2021.