v3.21.2
Employee Benefit Plans (Tables)
6 Months Ended
Jun. 30, 2021
Employee Benefit Plans [Abstract]  
Pension and Postretirement Plans
Pension and Postretirement Plans
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 June 30
Service cost
$
18
16
21
13
1
-
Interest cost
15
20
17
20
1
1
Expected return on plan assets
(20)
(30)
(21)
(34)
-
-
Amortization of prior service credit
-
-
-
-
(10)
(8)
Recognized net actuarial loss
 
12
8
13
5
1
-
Settlements
42
-
-
-
-
-
Net periodic benefit cost
$
67
14
30
4
(7)
(7)
Six Months Ended June 30
Service cost
$
39
31
42
27
1
1
Interest cost
28
40
34
42
2
3
Expected return on plan assets
(44)
(60)
(42)
(71)
-
-
Amortization of prior service credit
-
-
-
-
(19)
(16)
Recognized net actuarial loss
27
16
25
11
1
-
Settlements
44
-
1
(1)
-
-
Curtailments
12
-
-
-
-
-
Special Termination Benefits
9
-
-
-
-
-
Net periodic benefit cost
$
115
27
60
8
(15)
(12)
Discount Rates
The relevant discount rates are summarized in
 
the following table:
June 30
March 31
December 31
Discount rate
2021
2021
2020
U.S. qualified pension plan
%
2.65
3.00
2.40
U.S. nonqualified pension plan
2.15
2.40
1.85
U.S. postretirement benefit plans
*
2.80
2.20
* Not remeasured at June 30, 2021.
Severance Accrual
Millions of Dollars
Balance at December 31, 2020
$
24
Accruals
102
Benefit payments
(91)
Balance at June 30, 2021
$
35