Net Periodic Benefit Cost — Defined Benefit Plans Following are the components of net periodic pension (benefit) expense for the three and nine months ended September 30, 2017 and October 1, 2016: | | | | | | | | | | | | | | | | | | | | | | | | | | Third Quarter | | Pension Benefits | | Other Benefits | | U.S. Plans | | Non-U.S. Plans | | All Plans | (Millions of Dollars) | 2017 | | 2016 | | 2017 | | 2016 | | 2017 | | 2016 | Service cost | $ | 2.1 |
| | $ | 2.3 |
| | $ | 3.6 |
| | $ | 3.1 |
| | $ | 0.1 |
| | $ | 0.2 |
| Interest cost | 10.8 |
| | 11.3 |
| | 7.5 |
| | 9.0 |
| | 0.5 |
| | 0.4 |
| Expected return on plan assets | (16.1 | ) | | (17.0 | ) | | (11.6 | ) | | (10.8 | ) | | — |
| | — |
| Amortization of prior service cost (credit) | 0.4 |
| | 1.3 |
| | (0.3 | ) | | 0.1 |
| | (0.3 | ) | | (0.3 | ) | Amortization of net loss | 2.0 |
| | 1.8 |
| | 2.3 |
| | 1.4 |
| | — |
| | — |
| Settlement / curtailment loss | — |
| | — |
| | — |
| | 0.3 |
| | — |
| | — |
| Net periodic pension (benefit) expense | $ | (0.8 | ) | | $ | (0.3 | ) | | $ | 1.5 |
| | $ | 3.1 |
| | $ | 0.3 |
| | $ | 0.3 |
|
| | | | | | | | | | | | | | | | | | | | | | | | | | Year-to-Date | | Pension Benefits | | Other Benefits | | U.S. Plans | | Non-U.S. Plans | | All Plans | (Millions of Dollars) | 2017 | | 2016 | | 2017 | | 2016 | | 2017 | | 2016 | Service cost | $ | 6.5 |
| | $ | 7.0 |
| | $ | 10.2 |
| | $ | 9.5 |
| | $ | 0.4 |
| | $ | 0.5 |
| Interest cost | 32.4 |
| | 34.0 |
| | 21.6 |
| | 28.4 |
| | 1.2 |
| | 1.2 |
| Expected return on plan assets | (48.3 | ) | | (50.9 | ) | | (33.8 | ) | | (34.3 | ) | | — |
| | — |
| Amortization of prior service cost (credit) | 0.9 |
| | 3.9 |
| | (0.9 | ) | | 0.2 |
| | (1.0 | ) | | (0.9 | ) | Amortization of net loss | 6.2 |
| | 5.3 |
| | 6.9 |
| | 4.5 |
| | — |
| | — |
| Settlement / curtailment loss | — |
| | — |
| | 12.8 |
| | 0.4 |
| | — |
| | — |
| Net periodic pension (benefit) expense | $ | (2.3 | ) | | $ | (0.7 | ) | | $ | 16.8 |
| | $ | 8.7 |
| | $ | 0.6 |
| | $ | 0.8 |
|
For the nine months ended September 30, 2017, the Company recorded pre-tax charges of approximately $12.8 million, reflecting losses previously reported in accumulated other comprehensive loss related to a non-U.S. pension plan for which the Company settled its obligation by purchasing an annuity and making lump sum payments to participants. |