Table of Contents U.S. Pension Benefits Non-U.S.  Pension Benefits Other Postretirement  Benefits (Millions of dollars) 2019 2018 2019 2018 2019 2018 Accumulated benefit obligation, end of year $ 17,773 $ 15,877 $ 4,502 $ 4,038 Change in benefit obligation: Benefit obligation, beginning of year $ 15,953 $ 17,326 $ 4,215 $ 4,606 $ 3,649 $ 4,002 Service cost 115 125 80 89 80 83 Interest cost 600 534 94 96 136 125 Plan amendments — — (5) 26 8 (25) Actuarial losses (gains) 2,090 (1,058) 424 (88) 350 (195) Foreign currency exchange rates — — 95 (205) (1) (28) Participant contributions — — 7 6 46 51 Benefits paid - gross (982) (971) (237) (277) (316) (369) Less: federal subsidy on benefits paid — — — — 9 7 Curtailments, settlements and termination benefits (3) (3) (7) (38) (1) (2) Benefit obligation, end of year $ 17,773 $ 15,953 $ 4,666 $ 4,215 $ 3,960 $ 3,649 Change in plan assets: Fair value of plan assets, beginning of year $ 12,697 $ 13,416 $ 4,025 $ 4,305 $ 328 $ 504 Actual return on plan assets 2,740 (784) 482 13 71 (5) Foreign currency exchange rates — — 105 (187) — — Company contributions 1,542 1,039 143 165 127 147 Participant contributions — — 7 6 46 51 Benefits paid (982) (971) (237) (277) (316) (369) Settlements and termination benefits (3) (3) — — (1) — Fair value of plan assets, end of year $ 15,994 $ 12,697 $ 4,525 $ 4,025 $ 255 $ 328 Over (under) funded status $ (1,779) $ (3,256) $ (141) $ (190) $ (3,705) $ (3,321) Components of net amount recognized in financial position: Other assets (non-current asset) $ 219 $ 9 $ 485 $ 442 $ — $ — Accrued wages, salaries and employee benefits (current liability) (42) (40) (19) (20) (161) (173) Liability for postemployment benefits (non-current liability)  1 (1,956) (3,225) (607) (612) (3,544) (3,148) Net liability recognized $ (1,779) $ (3,256) $ (141) $ (190) $ (3,705) $ (3,321) Amounts recognized in Accumulated other comprehensive income (pre-tax) consist of: Prior service cost (credit) $ — $ — $ 16 $ 20 $ (78) $ (126) $^{1 }$The Liability for postemployment benefits reported in Statement 3 includes our liability for other postemployment benefits and our liability for non-qualified deferred compensation plans. For 2019, these liabilities were $60 million and $432 million, respectively. For 2018, these liabilities were $119 million and $351 million, respectively. 109