The components of the Company’s net periodic benefit cost (credit) associated with its defined benefit pension and postretirement plans, which are primarily recorded in selling, general and administrative expenses in the consolidated statements of income, are shown in the tables below in accordance with ASC 715, "Compensation – Retirement Benefits" (in millions): | | | | | | | | | | | | | | | | | | | | | | | | | U.S. Pension Plans | | Three Months Ended June 30, | | Nine Months Ended June 30, | | 2025 | | 2024 | | 2025 | | 2024 | | | | | | | | | | | | | | | | | Interest cost | $ | 16 | | | $ | 20 | | | $ | 49 | | | $ | 59 | | Expected return on plan assets | (24) | | | (30) | | | (73) | | | (90) | | | | | | | | | | | | | | | | | | Net periodic benefit credit | $ | (8) | | | $ | (10) | | | $ | (24) | | | $ | (31) | |
| | | | | | | | | | | | | | | | | | | | | | | | | Non-U.S. Pension Plans | | Three Months Ended June 30, | | Nine Months Ended June 30, | | 2025 | | 2024 | | 2025 | | 2024 | | | | | | | | | Service cost | $ | 5 | | | $ | 4 | | | $ | 13 | | | $ | 12 | | Interest cost | 16 | | | 17 | | | 48 | | | 51 | | Expected return on plan assets | (20) | | | (18) | | | (58) | | | (54) | | | | | | | | | | | | | | | | | | | | | | | | | | Net periodic benefit cost | $ | 1 | | | $ | 3 | | | $ | 3 | | | $ | 9 | |
| | | | | | | | | | | | | | | | | | | | | | | | | Postretirement Benefits | | Three Months Ended June 30, | | Nine Months Ended June 30, | | 2025 | | 2024 | | 2025 | | 2024 | | | | | | | | | | | | | | | | | Interest cost | $ | 1 | | | $ | 1 | | | $ | 2 | | | $ | 3 | | Expected return on plan assets | (3) | | | (3) | | | (8) | | | (7) | | Amortization of prior service credit | (2) | | | (1) | | | (4) | | | (4) | | Net periodic benefit credit | $ | (4) | | | $ | (3) | | | $ | (10) | | | $ | (8) | |
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