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Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]
The amounts in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit cost (income) during 2018 are as follows:
In millions
 
U.S.
Pension Benefits
 
International Pension Benefits
 
Total
Pension Benefits
 
Postretirement Benefits
 
Postemployment Benefits
Prior service cost (benefit)
 
$

 
$
1

 
$
1

 
$
(5
)
 
$
(5
)
Actuarial loss (gain)
 
$

 
$

 
$

 
$
1

 
$
(1
)
Schedule of Expected Benefit Payments [Table Text Block]
NCR expects to make the following benefit payments reflecting past and future service from its pension, postretirement and postemployment plans:
In millions
 
U.S. Pension Benefits
 
International Pension Benefits
 
Total Pension Benefits
 
Postretirement Benefits
 
Postemployment Benefits
Year
 
 
 
 
 
 
 
 
 
 
2018
 
$
104

 
$
53

 
$
157

 
$
2

 
$
60

2019
 
$
107

 
$
54

 
$
161

 
$
2

 
$
22

2020
 
$
109

 
$
52

 
$
161

 
$
2

 
$
21

2021
 
$
112

 
$
52

 
$
164

 
$
2

 
$
20

2022
 
$
114

 
$
52

 
$
166

 
$
2

 
$
18

2023-2027
 
$
581

 
$
265

 
$
846

 
$
5

 
$
76

Pension Plan [Member]  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Changes in Projected Benefit Obligations [Table Text Block]
Reconciliation of the beginning and ending balances of the benefit obligations for NCR's pension plans are as follows:
 
 
U.S. Pension Benefits
 
International Pension Benefits
 
Total Pension Benefits
In millions
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Change in benefit obligation
 
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation as of January 1
 
$
2,185

 
$
2,155

 
$
1,172

 
$
1,159

 
$
3,357

 
$
3,314

Net service cost
 

 

 
8

 
7

 
8

 
7

Interest cost
 
71

 
90

 
20

 
28

 
91

 
118

Actuarial loss
 
121

 
53

 
43

 
174

 
164

 
227

Benefits paid
 
(427
)
 
(113
)
 
(75
)
 
(75
)
 
(502
)
 
(188
)
Plan participant contributions
 

 

 
1

 
1

 
1

 
1

Currency translation adjustments
 

 

 
104

 
(122
)
 
104

 
(122
)
Benefit obligation as of December 31
 
$
1,950

 
$
2,185

 
$
1,273

 
$
1,172

 
$
3,223

 
$
3,357

Accumulated benefit obligation as of December 31
 
$
1,950

 
$
2,185

 
$
1,262

 
$
1,162

 
$
3,212

 
$
3,347

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]
A reconciliation of the beginning and ending balances of the fair value of the plan assets of NCR's pension plans are as follows:
 
 
U.S. Pension Benefits
 
International Pension Benefits
 
Total Pension Benefits
In millions
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Change in plan assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of plan assets as of January 1
 
$
1,722

 
$
1,726

 
$
978

 
$
1,009

 
$
2,700

 
$
2,735

Actual return on plan assets
 
149

 
109

 
80

 
136

 
229

 
245

Company contributions
 

 

 
25

 
31

 
25

 
31

Benefits paid
 
(427
)
 
(113
)
 
(75
)
 
(75
)
 
(502
)
 
(188
)
Currency translation adjustments
 

 

 
77

 
(124
)
 
77

 
(124
)
Plan participant contributions
 

 

 
1

 
1

 
1

 
1

Fair value of plan assets as of December 31
 
$
1,444

 
$
1,722

 
$
1,086

 
$
978

 
$
2,530

 
$
2,700

Schedule of Net Benefit Costs [Table Text Block]
The net periodic benefit (income) cost of the pension plans for the years ended December 31 was as follows:
In millions
U.S. Pension Benefits
 
International 
Pension Benefits
 
Total Pension Benefits
2017
 
2016
 
2015
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Net service cost
$

 
$

 
$

 
$
8

 
$
7

 
$
12

 
$
8

 
$
7

 
$
12

Interest cost
71

 
90

 
87

 
20

 
28

 
42

 
91

 
118

 
129

Expected return on plan assets
(57
)
 
(72
)
 
(72
)
 
(35
)
 
(36
)
 
(60
)
 
(92
)
 
(108
)
 
(132
)
Amortization of prior service cost

 

 

 
1

 
1

 
1

 
1

 
1

 
1

Curtailment

 

 

 

 

 
(2
)
 

 

 
(2
)
Settlement

 

 

 

 

 
427

 

 

 
427

Actuarial loss
28

 
16

 
27

 

 
69

 
2

 
28

 
85

 
29

Net periodic benefit (income) cost
$
42

 
$
34

 
$
42

 
$
(6
)
 
$
69

 
$
422

 
$
36

 
$
103

 
$
464


Schedule of Net Benefit Costs and Amounts Recognized in Balance Sheet [Table Text Block]
The following table presents the funded status and the reconciliation of the funded status to amounts recognized in the Consolidated Balance Sheets and in accumulated other comprehensive loss as of December 31:
 
 
U.S. Pension Benefits
 
International Pension Benefits
 
Total Pension Benefits
In millions
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Funded Status
 
$
(506
)
 
$
(463
)
 
$
(187
)
 
$
(194
)
 
$
(693
)
 
$
(657
)
Amounts recognized in the Consolidated Balance Sheets
 
 
 
 
 
 
 
 
 
 
 
 
Noncurrent assets
 
$

 
$

 
$
118

 
$
94

 
$
118

 
$
94

Current liabilities
 

 

 
(13
)
 
(12
)
 
(13
)
 
(12
)
Noncurrent liabilities
 
(506
)
 
(463
)
 
(292
)
 
(276
)
 
(798
)
 
(739
)
Net amounts recognized
 
$
(506
)
 
$
(463
)
 
$
(187
)
 
$
(194
)
 
$
(693
)
 
$
(657
)
Amounts recognized in accumulated other comprehensive loss
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

 

 
18

 
15

 
18

 
15

Total
 
$

 
$

 
$
18

 
$
15

 
$
18

 
$
15

Schedule of Assumptions Used [Table Text Block]
The weighted average rates and assumptions used to determine benefit obligations as of December 31 were as follows:
 
 
U.S. Pension Benefits
 
International Pension Benefits
 
Total Pension Benefits
 
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Discount rate
 
3.6
%
 
4.1
%
 
1.9
%
 
1.9
%
 
2.9
%
 
3.3
%
Rate of compensation increase
 
N/A

 
N/A

 
0.9
%
 
0.9
%
 
0.9
%
 
0.9
%
The weighted average rates and assumptions used to determine net periodic benefit cost for the years ended December 31 were as follows:
 
 
U.S. Pension Benefits
 
International 
Pension Benefits
 
Total Pension Benefits
 
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Discount rate - Service Cost
 
N/A

 
N/A

 
N/A

 
1.4
%
 
2.6
%
 
2.9
%
 
1.4
%
 
2.6
%
 
2.9
%
Discount rate - Interest Cost
 
3.4
%
 
4.3
%
 
4.0
%
 
1.6
%
 
2.6
%
 
2.9
%
 
2.8
%
 
3.7
%
 
3.5
%
Expected return on plan assets
 
3.5
%
 
4.3
%
 
4.0
%
 
3.5
%
 
3.8
%
 
3.8
%
 
3.5
%
 
4.1
%
 
3.9
%
Rate of compensation increase
 
N/A

 
N/A

 
N/A

 
0.9
%
 
1.3
%
 
1.8
%
 
0.9
%
 
1.3
%
 
1.8
%
Schedule of Allocation of Plan Assets [Table Text Block]
The fair value of plan assets as of December 31, 2017 and 2016 by asset category is as follows:
 
 
U.S.
 
International
In millions
Notes
Fair Value as of December 31, 2017
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs (Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
 
Fair Value as of December 31, 2017
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs (Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
Assets
 
 
 
 
 
 
 
 
 
 
 
 
Equity securities:
 
 
 
 
 
 
 
 
 
 
 
 
Common stock
1

$
1

$

$
1

$

$

 
$
56

$
56

$

$

$

Fixed income securities:
 
 
 
 
 
 
 
 
 
 
 
 
Government securities
2

223


223



 
49


49



Corporate debt
3

895


895



 
141


139

2


Other types of investments:
 
 
 
 
 
 
 
 
 
 
 
 
Money market funds
4

24




24

 
15


10


5

Common and commingled trusts - Equities
4






 
182




182

Common and commingled trusts - Bonds
4

207




207

 
421




421

Common and commingled trusts - Short Term Investments
4

31




31

 
24




24

Common and commingled trusts - Balanced
4






 
68




68

Partnership/joint venture interests - Real estate
5

5




5

 





Partnership/joint venture interests - Other
5

5




5

 





Mutual funds
4

53

53




 





Insurance products
4






 
1


1



Real estate and other
5






 
129



129


Total
 
$
1,444

$
53

$
1,119

$

$
272

 
$
1,086

$
56

$
199

$
131

$
700


 
 
U.S.
 
International
In millions
Notes
Fair Value as of December 31, 2016
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs (Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
 
Fair Value as of December 31, 2016
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs
(Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
Assets
 
 
 
 
 
 
 
 
 
 
 
 
Equity securities:
 
 
 
 
 
 
 
 
 
 
 
 
Common stock
1

$

$

$

$

$

 
$
47

$
47

$

$

$

Fixed income securities:
 
 
 
 
 
 
 
 
 
 
 
 
Government securities
2

234


234



 
27


27



Corporate debt
3

797


797



 
110


108

2


Other types of investments:
 
 
 
 
 
 
 
 
 
 
 
 
Money market funds
4

28




28

 
8


8



Common and commingled trusts - Equities
4






 
169




169

Common and commingled trusts - Bonds
4

530




530

 
363




363

Common and commingled trusts - Short Term Investments
4

23




23

 
27




27

Common and commingled trusts - Balanced
4






 
104




104

Partnership/joint venture interests - Real estate
5

8




8

 





Partnership/joint venture interests - Other
5

6




6

 





Mutual funds
4

60

60




 





Hedge Funds
5

36




36

 





Insurance products
4






 
1


1



Real estate and other
5






 
122



122


Total
 
$
1,722

$
60

$
1,031

$

$
631

 
$
978

$
47

$
144

$
124

$
663


Notes:
1.
Common stocks are valued based on quoted market prices at the closing price as reported on the active market on which the individual securities are traded.
2.
Government securities are valued based on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar securities, the security is valued under a discounted cash flows approach that maximizes observable inputs, such as current yields on similar instruments but includes adjustments for certain risks that may not be observable, such as credit and liquidity risks.
3.
Corporate debt is valued primarily based on observable market quotations for similar bonds at the closing price reported on the active market on which the individual securities are traded. When such quoted prices are not available, the bonds are valued using a discounted cash flows approach using current yields on similar instruments of issuers with similar credit ratings.
4.
Common/collective trusts and registered investment companies (RICs) such as mutual funds are valued using a Net Asset Value (NAV) provided by the manager of each fund. The NAV is based on the underlying net assets owned by the fund, divided by the number of shares or units outstanding. The fair value of the underlying securities within the fund, which are generally traded on an active market, are valued at the closing price reported on the active market on which those individual securities are traded. For investments not traded on an active market, or for which a quoted price is not publicly available, a variety of unobservable valuation methodologies, including discounted cash flow, market multiple and cost valuation approaches, are employed by the fund manager or independent third party to value investments.
5.
Partnership/joint ventures and hedge funds are valued based on the fair value of the underlying securities within the fund, which include investments both traded on an active market and not traded on an active market. For those investments that are traded on an active market, the values are based on the closing price reported on the active market on which those individual securities are traded and in the case of hedge funds they are valued using a Net Asset Value (NAV) provided by the manager of each fund. For investments not traded on an active market, or for which a quoted price is not publicly available, a variety of unobservable valuation methodologies, including discounted cash flow, market multiples and cost valuation approaches, are employed by the fund manager to value investments.

The weighted average asset allocations as of December 31, 2017 and 2016 by asset category are as follows:
 
 
U.S. Pension Fund
 
International Pension Fund
 
 
Actual Allocation of Plan Assets as of December 31
 
Target Asset Allocation
 
Actual Allocation of Plan Assets as of December 31
 
Target Asset Allocation
 
 
2017
 
2016
 
 
2017
 
2016
 
Equity securities
 
%
 
%
 
0 - 0%
 
22
%
 
23
%
 
12 - 27%
Debt securities
 
98
%
 
96
%
 
95 - 100%
 
58
%
 
52
%
 
54 - 72%
Real estate
 
1
%
 
1
%
 
0 - 2%
 
12
%
 
13
%
 
6 - 14%
Other
 
1
%
 
3
%
 
0 - 3%
 
8
%
 
12
%
 
4 - 9%
Total
 
100
%
 
100
%
 
 
 
100
%
 
100
%
 
 


The Company has adopted updated accounting guidance on fair value measurement which removed both the requirement to categorize within the fair value hierarchy and the requirement to provide related sensitivity disclosures for all investments for which fair value is measured using net asset value (NAV) as a practical expedient. The amount of these investments is disclosed separately in the following tables as "Not Subject to Leveling".

The fair value of plan assets as of December 31, 2017 and 2016 by asset category is as follows:
 
 
U.S.
 
International
In millions
Notes
Fair Value as of December 31, 2017
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs (Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
 
Fair Value as of December 31, 2017
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs (Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
Assets
 
 
 
 
 
 
 
 
 
 
 
 
Equity securities:
 
 
 
 
 
 
 
 
 
 
 
 
Common stock
1

$
1

$

$
1

$

$

 
$
56

$
56

$

$

$

Fixed income securities:
 
 
 
 
 
 
 
 
 
 
 
 
Government securities
2

223


223



 
49


49



Corporate debt
3

895


895



 
141


139

2


Other types of investments:
 
 
 
 
 
 
 
 
 
 
 
 
Money market funds
4

24




24

 
15


10


5

Common and commingled trusts - Equities
4






 
182




182

Common and commingled trusts - Bonds
4

207




207

 
421




421

Common and commingled trusts - Short Term Investments
4

31




31

 
24




24

Common and commingled trusts - Balanced
4






 
68




68

Partnership/joint venture interests - Real estate
5

5




5

 





Partnership/joint venture interests - Other
5

5




5

 





Mutual funds
4

53

53




 





Insurance products
4






 
1


1



Real estate and other
5






 
129



129


Total
 
$
1,444

$
53

$
1,119

$

$
272

 
$
1,086

$
56

$
199

$
131

$
700


 
 
U.S.
 
International
In millions
Notes
Fair Value as of December 31, 2016
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs (Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
 
Fair Value as of December 31, 2016
Quoted Prices in Active Markets for Identical Assets (Level 1)
Significant Other Observable Inputs
(Level 2)
Significant Unobservable Inputs
(Level 3)
Not Subject to Leveling
Assets
 
 
 
 
 
 
 
 
 
 
 
 
Equity securities:
 
 
 
 
 
 
 
 
 
 
 
 
Common stock
1

$

$

$

$

$

 
$
47

$
47

$

$

$

Fixed income securities:
 
 
 
 
 
 
 
 
 
 
 
 
Government securities
2

234


234



 
27


27



Corporate debt
3

797


797



 
110


108

2


Other types of investments:
 
 
 
 
 
 
 
 
 
 
 
 
Money market funds
4

28




28

 
8


8



Common and commingled trusts - Equities
4






 
169




169

Common and commingled trusts - Bonds
4

530




530

 
363




363

Common and commingled trusts - Short Term Investments
4

23




23

 
27




27

Common and commingled trusts - Balanced
4






 
104




104

Partnership/joint venture interests - Real estate
5

8




8

 





Partnership/joint venture interests - Other
5

6




6

 





Mutual funds
4

60

60




 





Hedge Funds
5

36




36

 





Insurance products
4






 
1


1



Real estate and other
5






 
122



122


Total
 
$
1,722

$
60

$
1,031

$

$
631

 
$
978

$
47

$
144

$
124

$
663


Notes:
1.
Common stocks are valued based on quoted market prices at the closing price as reported on the active market on which the individual securities are traded.
2.
Government securities are valued based on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar securities, the security is valued under a discounted cash flows approach that maximizes observable inputs, such as current yields on similar instruments but includes adjustments for certain risks that may not be observable, such as credit and liquidity risks.
3.
Corporate debt is valued primarily based on observable market quotations for similar bonds at the closing price reported on the active market on which the individual securities are traded. When such quoted prices are not available, the bonds are valued using a discounted cash flows approach using current yields on similar instruments of issuers with similar credit ratings.
4.
Common/collective trusts and registered investment companies (RICs) such as mutual funds are valued using a Net Asset Value (NAV) provided by the manager of each fund. The NAV is based on the underlying net assets owned by the fund, divided by the number of shares or units outstanding. The fair value of the underlying securities within the fund, which are generally traded on an active market, are valued at the closing price reported on the active market on which those individual securities are traded. For investments not traded on an active market, or for which a quoted price is not publicly available, a variety of unobservable valuation methodologies, including discounted cash flow, market multiple and cost valuation approaches, are employed by the fund manager or independent third party to value investments.
5.
Partnership/joint ventures and hedge funds are valued based on the fair value of the underlying securities within the fund, which include investments both traded on an active market and not traded on an active market. For those investments that are traded on an active market, the values are based on the closing price reported on the active market on which those individual securities are traded and in the case of hedge funds they are valued using a Net Asset Value (NAV) provided by the manager of each fund. For investments not traded on an active market, or for which a quoted price is not publicly available, a variety of unobservable valuation methodologies, including discounted cash flow, market multiples and cost valuation approaches, are employed by the fund manager to value investments.
Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]
The following table presents the reconciliation of the beginning and ending balances of those plan assets classified within Level 3 of the valuation hierarchy. When the determination is made to classify the plan assets within Level 3, the determination is based upon the significance of the unobservable inputs to the overall fair value measurement.
In millions
International Pension Plans
Balance, December 31, 2015
$
133

Realized and unrealized gains and losses, net
(8
)
Purchases, sales and settlements, net
1

Transfers, net
(2
)
Balance, December 31, 2016
$
124

Realized and unrealized gains and losses, net
7

Purchases, sales and settlements, net

Transfers, net

Balance, December 31, 2017
$
131

Postretirement Benefits [Member]  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Changes in Projected Benefit Obligations [Table Text Block]
Reconciliation of the beginning and ending balances of the benefit obligation for NCR's U.S. postretirement plan is as follows:
 
 
Postretirement Benefits
In millions
 
2017
 
2016
Change in benefit obligation
 
 
 
 
Benefit obligation as of January 1
 
$
25

 
$
27

Interest cost
 
1

 
1

Actuarial gain
 
(3
)
 
(2
)
Plan participant contributions
 

 
1

Benefits paid
 
(2
)
 
(2
)
Benefit obligation as of December 31
 
$
21

 
$
25

Schedule of Net Benefit Costs [Table Text Block]
The net periodic benefit income of the postretirement plan for the years ended December 31 was:
In millions
 
Postretirement Benefits
 
2017
 
2016
 
2015
Interest cost
 
$
1

 
$
1

 
$
1

Amortization of:
 

 

 

   Prior service benefit
 
(6
)
 
(14
)
 
(18
)
   Actuarial loss
 
2

 
2

 
2

Net periodic benefit income
 
$
(3
)
 
$
(11
)
 
$
(15
)
Schedule of Net Benefit Costs and Amounts Recognized in Balance Sheet [Table Text Block]

The following table presents the funded status and the reconciliation of the funded status to amounts recognized in the Consolidated Balance Sheets and in accumulated other comprehensive loss as of December 31:
 
 
Postretirement Benefits
In millions
 
2017
 
2016
Benefit obligation
 
$
(21
)
 
$
(25
)
Amounts recognized in the Consolidated Balance Sheets
 
 
 
 
Current liabilities
 
$
(2
)
 
$
(3
)
Noncurrent liabilities
 
(19
)
 
(22
)
Net amounts recognized
 
$
(21
)
 
$
(25
)
Amounts recognized in accumulated other comprehensive loss
 
 
 
 
Net actuarial loss
 
$
11

 
$
16

Prior service benefit
 
(13
)
 
(19
)
Total
 
$
(2
)
 
$
(3
)
Schedule of Assumptions Used [Table Text Block]
The assumptions utilized in accounting for postretirement benefit obligations as of December 31 and for postretirement benefit income for the years ended December 31 were:
 
 
Postretirement Benefit Obligations
 
Postretirement Benefit Costs
 
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Discount rate
 
3.1
%
 
3.2
%
 
3.3
%
 
3.2
%
 
3.3
%
 
3.1
%

Assumed healthcare cost trend rates as of December 31 were:
 
 
2017
 
2016
 
 
Pre-65 Coverage
 
Post-65 Coverage
 
Pre-65 Coverage
 
Post-65 Coverage
Healthcare cost trend rate assumed for next year
 
6.6
%
 
5.9
%
 
6.6
%
 
5.8
%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)
 
5.0
%
 
5.0
%
 
5.0
%
 
5.0
%
Year that the rate reaches the ultimate rate
 
2025

 
2025

 
2024

 
2024

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]
In addition, a one percentage point change in assumed healthcare cost trend rates would have had an immaterial impact on the postretirement benefit income and obligation.
Postemployment Benefits [Member]  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Changes in Projected Benefit Obligations [Table Text Block]
Reconciliation of the beginning and ending balances of the benefit obligation for NCR's postemployment plan was:
 
 
Postemployment Benefits
In millions
 
2017
 
2016
Change in benefit obligation
 
 
 
 
Benefit obligation as of January 1
 
$
127

 
$
143

Restructuring program cost
 

 
4

Service cost
 
34

 
16

Interest cost
 
2

 
3

Benefits paid
 
(34
)
 
(37
)
Foreign currency exchange
 
9

 
(6
)
Actuarial loss
 
4

 
4

Benefit obligation as of December 31
 
$
142

 
$
127

Schedule of Net Benefit Costs [Table Text Block]
The net periodic benefit cost of the postemployment plan for the years ended December 31 was:
In millions
Postemployment Benefits
2017
 
2016
 
2015
Service cost
$
34

 
$
16

 
$
17

Interest cost
2

 
3

 
3

Amortization of:


 


 


   Prior service benefit
(6
)
 
(6
)
 
(4
)
   Actuarial gain
(6
)
 
(7
)
 

Net benefit cost
$
24

 
$
6

 
$
16

Restructuring severance cost

 
4

 
1

Net periodic benefit cost
$
24

 
$
10

 
$
17

Schedule of Net Benefit Costs and Amounts Recognized in Balance Sheet [Table Text Block]
The following table present the funded status and the reconciliation of the unfunded status to amounts recognized in the Consolidated Balance Sheets and in accumulated other comprehensive loss at December 31:
 
 
Postemployment Benefits
In millions
 
2017
 
2016
Benefit obligation
 
$
(142
)
 
$
(127
)
Amounts recognized in the Consolidated Balance Sheets
 
 
 
 
Current liabilities
 
$
(28
)
 
$
(22
)
Noncurrent liabilities
 
(114
)
 
(105
)
Net amounts recognized
 
$
(142
)
 
$
(127
)
Amounts recognized in accumulated other comprehensive loss
 
 
 
 
Net actuarial gain
 
$
(20
)
 
$
(42
)
Prior service benefit
 
(11
)
 
(17
)
Total
 
$
(31
)
 
$
(59
)
Schedule of Assumptions Used [Table Text Block]
The weighted average assumptions utilized in accounting for postemployment benefit obligations as of December 31 and for postemployment benefit costs for the years ended December 31 were:
 
 
Postemployment Benefit Obligations
 
Postemployment Benefit Costs
 
 
2017
 
2016
 
2017
 
2016
 
2015
Discount rate
 
2.3
%
 
2.0
%
 
2.0
%
 
2.2
%
 
2.1
%
Salary increase rate
 
1.9
%
 
1.8
%
 
1.8
%
 
2.1
%
 
2.0
%
Involuntary turnover rate
 
4.8
%
 
4.8
%
 
4.8
%
 
4.8
%
 
4.8
%