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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2014
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
Changes in the balances of each component of AOCI for the nine months ended September 30, 2014 and 2013 were as follows:
 
Derivatives
 
Defined Benefit Plans
 
Foreign
Currency Translation
 
AOCI
(millions)
2014
 
2013
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
Balance as of January 1
$
35

 
$
32

 
$
(32
)
 
$
(303
)
 
$
21

 
$
38

 
$
24

 
$
(233
)
Other comprehensive income (loss) before reclassifications, net of tax
1

 
—

 
(6
)
 
(15
)
 
(28
)
 
(12
)
 
(33
)
 
(27
)
Less: Amounts reclassified from AOCI, net of tax
4

 
—

 
9

 
(8
)
 
5

 
—

 
18

 
(8
)
Net other comprehensive income (loss)
(3
)
 
—

 
(15
)
 
(7
)
 
(33
)
 
(12
)
 
(51
)
 
(19
)
Balance as of September 30
$
32

 
$
32

 
$
(47
)
 
$
(310
)
 
$
(12
)
 
$
26

 
$
(27
)
 
$
(252
)


Amounts reclassified from AOCI, net of tax, for the three months and nine months ended September 30, 2014 and 2013, were as follows:
 
 
Three months ended September 30,
 
Nine months ended September 30,
 
 
2014
 
2013
 
2014
 
2013
Derivatives
 
 
 
 
 
 
 
 
Net reclassification from AOCI for cash flow hedges included in cost of products sold
 
$
1

 
$
1

 
$
4

 
$
1

Income tax expense on reclassification from AOCI included in income tax expense (benefit)
 
—

 
(1
)
 
—

 
(1
)
Net amount reclassified from AOCI
 
$
1

 
$
—

 
$
4

 
$
—

 
 
 
 
 
 
 
 
 
Defined Benefit Plans
 
 
 
 
 
 
 
 
Net reclassification from AOCI for amortization of prior service cost included in cost of products sold
 
$
2

 
$
(2
)
 
$
5

 
$
(7
)
Net reclassification from AOCI for amortization of prior service cost included in selling and administrative expenses
 
1

 
(1
)
 
3

 
(2
)
Income tax expense on reclassification from AOCI included in income tax expense (benefit)
 
—

 
—

 
(1
)
 
1

Net amount reclassified from AOCI
 
$
3

 
$
(3
)
 
$
9

 
$
(8
)
 
 
 
 
 
 
 
 
 
Foreign Currency Translation
 
 
 
 
 
 
 
 
Net reclassification from AOCI for translation gains realized upon the deconsolidation of foreign subsidiaries included in selling and administrative expenses
 
$
—

 
$
—

 
$
5

 
$
—

Income tax expense on reclassification from AOCI included in income tax expense (benefit)
 
—

 
—

 
—

 
—

Net amount reclassified from AOCI
 
$
—

 
$
—

 
$
5

 
$
—



We estimate that we will reclassify a net $1 million after-tax loss on derivatives from AOCI to earnings within the next 12 months.