v3.21.1
Employee Benefit Plans (Tables)
3 Months Ended
Mar. 31, 2021
Employee Benefit Plans [Abstract]  
Pension and Postretirement Plans
Note 14—Employee Benefit Plans
Pension and Postretirement Plans
The components of net periodic benefit cost of
 
all defined benefit plans for the first quarter
 
are presented in
the following table:
Millions of Dollars
 
Pension Benefits
Other Benefits
2021
2020
2021
2020
U.S.
Int’l.
U.S.
Int’l.
Components of Net Periodic Benefit Cost
Three Months Ended March 31
Service cost
$
21
15
21
14
-
1
Interest cost
13
20
17
22
1
2
Expected return on plan assets
(24)
(30)
(21)
(37)
-
-
Amortization of prior service credit
-
-
-
-
(9)
(8)
Recognized net actuarial loss
15
8
12
6
-
-
Settlements
2
-
1
(1)
-
-
Curtailments
12
-
-
-
-
-
Special termination benefits
9
-
-
-
-
-
Net periodic benefit cost
$
48
13
30
4
(8)
(5)
Discount rates
The relevant discount rates are summarized in
 
the following table:
March 31
December 31
Discount rate
2021
2020
U.S. qualified pension plan
%
3.00
2.40
U.S. nonqualified pension plan
2.40
1.85
U.S. postretirement benefit plans
2.80
2.20
Severance accrual
Millions of Dollars
Balance at December 31, 2020
$
24
Accruals
101
Benefit payments
(33)
Balance at March 31, 2021
$
92