PART II ITEM 8 Financial Statements and Supplementary Data Depreciation and amortization was comprised of the following for the years ended December 31: The increase in amortization of other intangibles in 2012 relates primarily to the acquisitions of HealthSpring and, to a lesser extent, Great American Supplemental Benefits and Finans Emeklilik. The Company estimates annual pre-tax amortization for intangible assets, including internal-use software, over the next five calendar years to be as follows: $415 million in 2013, $368 million in 2014, $312 million in 2015, $262 million in 2016, and $213 million in 2017. The Company and certain of its subsidiaries provide pension, health care and life insurance defined benefits to eligible retired employees, spouses and other eligible dependents through various domestic and foreign plans. The effect of its foreign pension and other postretirement benefit plans is immaterial to the Company’s results of operations, liquidity and financial position. Effective July 1, 2009, the Company froze its primary domestic defined benefit pension plans. The Company measures the assets and liabilities of its domestic pension and other postretirement benefit plans as of December 31. The following table summarizes the projected benefit obligations and assets related to the Company’s domestic and international pension and other postretirement benefit plans as of, and for the year ended, December 31: The postretirement benefits liability adjustment included in accumulated other comprehensive loss consisted of the following as of December 31: (Dollars in millions) 2012 2011 2010 Internal-use software $ 209 $ 187 $ 161 Other property and equipment 144 117 99 Value of business acquired (reported in deferred policy acquisition costs) 2 - - Other intangibles 205 41 32 TOTAL DEPRECIATION AND AMORTIZATION $ 560 $ 345 $ 292 Pension and Other Postretirement Benefit Plans NOTE 10 A. Pension and Other Postretirement Benefit Plans Other Postretirement Pension Benefits Benefits (In millions) 2012 2011 2012 2011 Change in benefit obligation Benefit obligation, January 1 $ 5,067 $ 4,691 $ 452 $ 444 Service cost 3 2 2 2 Interest cost 198 228 16 20 (Gain) loss from past experience 283 453 (2) 16 Benefits paid from plan assets (256) (273) (3) (2) Benefits paid – other (28) (34) (23) (28) Benefit obligation, December 31 5,267 5,067 442 452 Change in plan assets Fair value of plan assets, January 1 3,298 3,163 22 23 Actual return on plan assets 370 156 1 1 Benefits paid (256) (273) (3) (2) Contributions 253 252 - - Fair value of plan assets, December 31 3,665 3,298 20 22 Funded Status $ (1,602) $ (1,769) $ (422) $ (430) Other Postretirement Pension Benefits Benefits (In millions) 2012 2011 2012 2011 Unrecognized net loss $ (2,450) $ (2,331) $ (28) $ (30) Unrecognized prior service cost (5) (5) 23 35 POSTRETIREMENT BENEFITS LIABILITY ADJUSTMENT $ (2,455) $ (2,336) $ (5) $ 5 88 CIGNA CORPORATION -  2012 Form  10-K