United states securities and exchange commission

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The following tables summarize the amounts recognized in the consolidated balance sheets for all significant plans:

Amounts Recognized in the Consolidated Balance Sheets for All Significant Plans		Defined Benefit Pension Plans						Other Postretirement Benefits
In millions		2017 1			2016			2017 1			2016
Amounts recognized in the consolidated balance sheets at Dec 31:
Deferred charges and other assets		$	595		$	292		$	—		$	—
Accrued and other current liabilities		(134		)	(74		)	(375		)	(158		)
Pension and other postretirement benefits - noncurrent		(14,177		)	(9,290		)	(4,002		)	(1,677		)
Net amount recognized		$	(13,716	)	$	(9,072	)	$	(4,377	)	$	(1,835	)
Pretax amounts recognized in accumulated other comprehensive (income) loss at Dec 31:
Net loss (gain)		$	10,734		$	11,379		$	(258	)	$	(133	)
Prior service credit		(265		)	(304		)	—			—
Pretax balance in accumulated other comprehensive (income) loss at end of year		$	10,469		$	11,075		$	(258	)	$	(133	)
1.	Includes DuPont activity subsequent to the Merger Date.

The accumulated benefit obligation for all pension plans was $55.5 billion and $28.8 billion at December 31, 2017 and 2016, respectively.

Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets at Dec 31	2017			2016
In millions
Projected benefit obligations	$	53,133		$	27,877
Accumulated benefit obligations	$	51,563		$	26,590
Fair value of plan assets	$	38,850		$	18,523

Pension Plans with Projected Benefit Obligations in Excess of Plan Assets at Dec 31	2017			2016
In millions
Projected benefit obligations	$	53,830		$	28,025
Accumulated benefit obligations	$	52,171		$	26,702
Fair value of plan assets	$	39,519		$	18,662

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Net Periodic Benefit Costs for All Significant Plans for the Year Ended Dec 31		Defined Benefit Pension Plans									Other Postretirement Benefits
In millions		2017			2016			2015			2017			2016			2015
Net Periodic Benefit Costs:
Service cost		$	555		$	463		$	484		$	17		$	13		$	14
Interest cost		1,130			846			975			80			52			59
Expected return on plan assets		(1,955		)	(1,447		)	(1,382		)	—			—			—
Amortization of prior service credit		(25		)	(24		)	(28		)	—			(3		)	(2		)
Amortization of unrecognized (gain) loss		638			587			706			(6		)	(7		)	(11		)
Curtailment/settlement/other 1		683			(36		)	—			—			—			—
Net periodic benefit costs - Total		$	1,026		$	389		$	755		$	91		$	55		$	60
Less: Discontinued operations		1			—			—			—			—			—
Net periodic benefit costs - Continuing operations		$	1,025		$	389		$	755		$	91		$	55		$	60
Changes in plan assets and benefit obligations recognized in other comprehensive (income) loss:
Net (gain) loss		$	680		$	1,954		$	(127	)	$	(131	)	$	14		$	11
Prior service cost		14			—			63			—			—			—
Amortization of prior service credit		25			24			28			—			3			2
Amortization of unrecognized gain (loss)		(638		)	(587		)	(706		)	6			7			11
Settlement loss 2		(687		)	—			—			—			—			—
Total recognized in other comprehensive (income) loss		$	(606	)	$	1,391		$	(742	)	$	(125	)	$	24		$	24
Total recognized in net periodic benefit cost and other comprehensive (income) loss		$	420		$	1,780		$	13		$	(34	)	$	79		$	84
1.	The 2017 impact relates to the settlement of a Dow U.S. non-qualified plan triggered by a change in control provision. The 2016 impact relates to the curtailment of benefits for certain participants of a Dow Corning plan in the U.S.
2.	The 2017 impact relates to the settlement of a Dow U.S. non-qualified plan triggered by a change in control provision.