Change in benefit obligation: Pension Postretirement 2020 2019 2020 2019 Obligation at beginning of year $ 2,345 $ 2,257  $ 235 $ 235  Service cost 19 21  1 1  Interest cost 65 82  6 8  Actuarial loss (gain) 237 168  23 14  Benefits paid (148) (154) (21) (24) Settlements (41) (20) — —  Medicare subsidies — —  — 1  Other (3) (1) — —  Divestitures (105) —  —  —  Foreign currency adjustment (3) (8) — —  Benefit obligation at end of year $ 2,366 $ 2,345  $ 244 $ 235  2020 2019 Fair value at beginning of year $ 2,153 $ 2,154  Actual return on plan assets 230 162  Employer contributions 2 5  Benefits paid (135) (141) Settlements (41) (20) Divestitures (86) —  Foreign currency adjustment (3) (7) Fair value at end of year $ 2,120 $ 2,153  Pension Postretirement 2020 2019 2020 2019 Other assets $ 10 $ 21  $ — $ —  Accrued liabilities 14 14  24 25  Other liabilities 242 179  220 210  Noncurrent liabilities of discontinued operations — 20  — —  Net amounts recognized $ 246 $ 192  $ 244 $ 235  Amounts recognized in accumulated other comprehensive income (loss) consist of: Pension Postretirement 2020 2019 2020 2019 Prior service (cost) credit $ (1) $ (1) $ 10 $ 38  2020 2019 Projected benefit obligation $ 1,783 $ 1,771  Accumulated benefit obligation $ 1,763 $ 1,749  Fair value of plan assets $ 1,527 $ 1,558  The change in amounts recognized in accumulated other comprehensive income (loss) associated with postretirement benefits was due to amortization in 2020. The following table provides information for pension plans with accumulated benefit obligations in excess of plan assets: The accumulated benefit obligation for all pension plans was $2,338 at August 2, 2020, and $2,317 at July 28, 2019. 60 Net amounts recognized in the Consolidated Balance Sheets: Change in the fair value of pension plan assets: