NOTE 11. Pension and Postretirement Benefit Plans

The service cost component of defined benefit net periodic benefit cost is recorded in cost of sales, selling, general and administrative expenses, and research, development and related expenses. The other components of net periodic benefit cost are reflected in other expense (income), net. Components of net periodic benefit cost and other supplemental information for the three months ended March 31, 2019 and 2018 follow:

Benefit Plan Information


	Three months ended March 31,
	Qualified and Non-qualified
	Pension Benefits								Postretirement
	United States				International				Benefits
(Millions)	2019		2018		2019		2018		2019		2018
Net periodic benefit cost (benefit)
Operating expense
Service cost	$	62	$	72	$	33	$	36	$	11	$	13
Non-operating expense
Interest cost	$	155	$	141	$	39	$	40	$	21	$	20
Expected return on plan assets		(260)		(272)		(75)		(78)		(20)		(21)
Amortization of prior service benefit		(6)		(6)		(3)		(3)		(7)		(10)
Amortization of net actuarial loss		91		126		20		29		9		15
Total non-operating expense (benefit)		(20)		(11)		(19)		(12)		3		4
Total net periodic benefit cost (benefit)	$	42	$	61	$	14	$	24	$	14	$	17

For the three months ended March 31, 2019, contributions totaling $46 million were made to the Company’s U.S. and international pension plans and $1 million to its postretirement plans. For total year 2019, the Company expects to contribute approximately $200 million of cash to its global defined benefit pension and postretirement plans. The Company does not have a required minimum cash pension contribution obligation for its U.S. plans in 2019. Future contributions will depend on market conditions, interest rates and other factors. 3M’s annual measurement date for pension and postretirement assets and liabilities is December 31 each year, which is also the date used for the related annual measurement assumptions.