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POSTRETIREMENT BENEFIT PLANS
 3 Months Ended
Mar. 27, 2022
Retirement Benefits [Abstract]  
POSTRETIREMENT BENEFIT PLANS POSTRETIREMENT BENEFIT PLANS
The pretax FAS (expense) income related to our qualified defined benefit pension plans and retiree medical and life insurance plans consisted of the following (in millions):
 Quarters Ended
 March 27,
2022		March 28,
2021
Qualified defined benefit pension plans
Operating:
Service cost$(24)$(27)
Non-operating:
Interest cost (302)(311)
Expected return on plan assets 502 569 
Recognized net actuarial losses (150)(252)
Amortization of prior service credits 90 87 
Non-service FAS pension income140 93 
Total FAS pension income$116 $66 
Retiree medical and life insurance plans
Operating:
Service cost$(2)$(3)
Non-operating:
Interest cost (12)(13)
Expected return on plan assets 34 35 
Recognized net actuarial gains11 — 
Amortization of prior service costs (7)(9)
Non-service FAS retiree medical and life income26 13 
Total FAS retiree medical and life income$24 $10 
We record the service cost component of FAS (expense) income for our qualified defined benefit plans and retiree medical and life insurance plans in the cost of sales accounts on our consolidated statement of earnings; the non-service components of our FAS (expense) income for our qualified defined benefit pension plans in the non-service FAS pension income account on our consolidated statement of earnings; and the non-service components of our FAS (expense) income for our retiree medical and life insurance plans as part of the other non-operating income, net account on our consolidated statements of earnings.
The recognized net actuarial losses or gains and amortization of prior service credits or costs in the table above, along with similar costs related to our other postretirement benefit plans ($5 million for the quarter ended March 27, 2022 and $4 million for the quarter ended March 28, 2021) were reclassified from accumulated other comprehensive loss (AOCL) and recorded as a component of FAS income for the periods presented. These costs totaled $61 million ($48 million, net of tax) during the quarter ended March 27, 2022, and $178 million ($140 million, net of tax) during the quarter ended March 28, 2021 and were recorded on our consolidated statements of comprehensive income as an increase to other comprehensive income.
The required funding of our qualified defined benefit pension plans is determined in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as amended, along with consideration of CAS and Internal Revenue
Code rules. We made no contributions to our qualified defined benefit pension plans during the quarters ended March 27, 2022 and March 28, 2021.