The changes in the components of accumulated other elements of comprehensive income (loss) for the three months ended September 30, 2014 and 2013 were as follows (in millions):

	Three Months Ended September 30, 2014
	Accumulated Foreign Currency Translation Gain (Loss)			Prior Service Credits and Net Actuarial Losses			Accumulated Gain (Loss) on Cash Flow Hedge Derivatives			Total			Three Months Ended September 30, 2013
Beginning of period balance	$	(43	)	$	(45	)	$	12		$	(76	)	$	(156	)

Other comprehensive income (loss) before reclassifications:
Pre-tax		(138	)		–			(29	)		(167	)		74
Tax effect		–			–			12			12			(9	)

Amounts reclassified from accumulated other comprehensive income to:
Revenues		–			–			(2	)		(2	)		1
Cost of sales		–			–			1			1			(4	)
Selling and administrative expense		–			–			–			–			2
Tax effect		–			–			–			–			-
Net current period other comprehensive income (loss)		(138	)		–			(18	)		(156	)		64
Balance at end of period	$	(181	)	$	(45	)	$	(6	)	$	(232	)	$	(92	)

The changes in the components of accumulated other elements of comprehensive income (loss) for the nine months ended September 30, 2014 and 2013 were as follows (in millions):

	Nine Months Ended September 30, 2014
	Accumulated Foreign Currency Translation Gain (Loss)			Prior Service Credits and Net Actuarial Losses			Accumulated Gain (Loss) on Cash Flow Hedge Derivatives			Total			Nine Months Ended September 30, 2013
Beginning of year balance	$	(49	)	$	(45	)	$	14		$	(80	)	$	(30	)

Other comprehensive income (loss) before reclassifications:
Pre-tax		(132	)		–			(25	)		(157	)		(58	)
Tax effect		–			–			10			10			(4	)

Amounts reclassified from accumulated other comprehensive income to:
Revenues		–			–			(7	)		(7	)		(1	)
Cost of sales		–			–			(1	)		(1	)		(4	)
Selling and administrative expense		–			–			–			–			5
Tax effect		–			–			3			3			-
Net current period other comprehensive income (loss)		(132	)		–			(20	)		(152	)		(62	)
Balance at end of period	$	(181	)	$	(45	)	$	(6	)	$	(232	)	$	(92	)