Table of Contents C. Funded status 120 The following amounts relate to our pension plans with projected benefit obligations in excess of plan assets: The estimated amount of prior service cost (credit) that will be amortized from Accumulated other comprehensive income (loss) at December 31, 2018 into net periodic benefit cost (pre-tax) in 2019 are as follows: The funded status of the plans, reconciled to the amount reported on Statement 3, is as follows: U.S. Pension Benefits Non-U.S.  Pension Benefits Other Postretirement Benefits (Millions of dollars) 2018 2017 2018 2017 2018 2017 End of Year Fair value of plan assets $ 12,697 $ 13,416 $ 4,025 $ 4,305 $ 328 $ 504 Benefit obligations 15,953 17,326 4,215 4,606 3,649 4,002 Over (under) funded status recognized in financial position $ (3,256) $ (3,910) $ (190) $ (301) $ (3,321) $ (3,498) Components of net amount recognized in financial position: Other assets (non-current asset) $ 9 $ 19 $ 442 $ 358 $ — $ — Accrued wages, salaries and employee benefits (current liability) (40) (38) (20) (20) (173) (163) Liability for postemployment benefits (non-current liability) (3,225) (3,891) (612) (639) (3,148) (3,335) Net liability recognized $ (3,256) $ (3,910) $ (190) $ (301) $ (3,321) $ (3,498) Amounts recognized in Accumulated other comprehensive income (pre-tax) consist of: Prior service cost (credit) $ — $ — $ 20 $ — $ (126) $ (138) (Millions of dollars) U.S. Pension Benefits Non-U.S. Pension Benefits Other Postretirement Benefits Prior service cost (credit) $ — $ — $ (41) U.S. Pension Benefits at Year-end Non-U.S. Pension Benefits at Year-end (Millions of dollars) 2018 2017 2018 2017 Projected benefit obligation $ 15,614 $ 16,904 $ 1,821 $ 1,853 Accumulated benefit obligation $ 15,541 $ 16,761 $ 1,723 $ 1,708 Fair value of plan assets $ 12,349 $ 12,975 $ 1,189 $ 1,194