| NET PERIODIC BENEFIT COST — DEFINED BENEFIT PLANS Following are the components of net periodic pension (benefit) expense for the three and nine months ended October 2, 2021 and September 26, 2020: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Third Quarter | | | Pension Benefits | | Other Benefits | | | U.S. Plans | | Non-U.S. Plans | | All Plans | | (Millions of Dollars) | 2021 | | 2020 | | 2021 | | 2020 | | 2021 | | 2020 | | Service cost | $ | 1.7 | | | $ | 1.7 | | | $ | 4.3 | | | $ | 4.0 | | | $ | 0.2 | | | $ | 0.2 | | | Interest cost | 5.7 | | | 8.8 | | | 4.2 | | | 5.7 | | | 0.2 | | | 0.3 | | | Expected return on plan assets | (13.8) | | | (14.7) | | | (10.0) | | | (10.4) | | | — | | | — | | | Amortization of prior service cost (credit) | 0.3 | | | 0.3 | | | (0.2) | | | (0.1) | | | (0.2) | | | (0.3) | | | Amortization of net loss | 2.3 | | | 2.1 | | | 3.4 | | | 2.9 | | | — | | | — | | | Special termination benefit | — | | | — | | | — | | | — | | | — | | | 0.1 | | | Settlement / curtailment (gain) loss | — | | | — | | | (0.3) | | | 0.3 | | | — | | | — | | | Net periodic pension (benefit) expense | $ | (3.8) | | | $ | (1.8) | | | $ | 1.4 | | | $ | 2.4 | | | $ | 0.2 | | | $ | 0.3 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year-to-Date | | Pension Benefits | | Other Benefits | | U.S. Plans | | Non-U.S. Plans | | All Plans | | (Millions of Dollars) | 2021 | | 2020 | | 2021 | | 2020 | | 2021 | | 2020 | | Service cost | $ | 4.9 | | | $ | 5.1 | | | $ | 13.3 | | | $ | 11.9 | | | $ | 0.3 | | | $ | 0.5 | | | Interest cost | 17.2 | | | 26.5 | | | 12.8 | | | 16.7 | | | 0.7 | | | 1.1 | | | Expected return on plan assets | (41.2) | | | (44.1) | | | (30.2) | | | (30.6) | | | — | | | — | | | Amortization of prior service cost (credit) | 0.9 | | | 0.8 | | | (0.6) | | | (0.5) | | | (0.5) | | | (1.0) | | | Amortization of net loss | 6.8 | | | 6.4 | | | 10.4 | | | 8.6 | | | — | | | 0.2 | | | Special termination benefit | — | | | — | | | — | | | — | | | — | | | 16.1 | | | Settlement / curtailment (gain) loss | — | | | — | | | (0.2) | | | 0.6 | | | — | | | — | | | Net periodic pension (benefit) expense | $ | (11.4) | | | $ | (5.3) | | | $ | 5.5 | | | $ | 6.7 | | | $ | 0.5 | | | $ | 16.9 | |
The components of net periodic benefit cost other than the service cost component are included in Other, net in the Consolidated Statements of Operations and Comprehensive Income.
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