88 Table of Contents The Pension Protection Act of 2006 (the “2006 PPA”) provides for minimum funding levels on U.S. plans, and plans not meeting the minimum funding requirement may be subject to certain restrictions. The foreign currency impact reflected in these rollforward tables are primarily for changes in the euro versus the U.S. dollar. Non-Pension Postretirement Benefits Successor Predecessor December 31, 2019 July 1, 2019 December 31, 2018 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Amounts recognized in the Consolidated Balance Sheets consists of: Noncurrent assets $ — $ — $ — $ — $ — $ — Other current liabilities — (1) — (1) — (1) Long-term pension and post employment benefit obligations — (12 ) — (16 ) — (12 ) Accumulated other comprehensive loss — — — — (2) — Net amounts recognized $ — $ (13 ) $ — $ (17 ) $ (2 ) $ (13 ) Amounts recognized in Accumulated other comprehensive income consist of: Net prior service cost $ — $ — $ — $ — $ — $ 1 Deferred income taxes — — — — (2) (1) Net amounts recognized $ — $ — $ — $ — $ (2 ) $ — Pension Benefits Successor Predecessor December 31, 2019 July 1, 2019 December 31, 2018 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans Amounts recognized in the Consolidated Balance Sheets consists of: Noncurrent assets $ — $ 8 $ — $ 8 $ — $ — Other current liabilities — (5) — (6) — (5) Long-term pension and post employment benefit obligations (28 ) (208 ) (32 ) (210 ) (31 ) (174 ) Accumulated other comprehensive loss — — — — — — Net amounts recognized $ (28 ) $ (205 ) $ (32 ) $ (208 ) $ (31 ) $ (179 ) Amounts recognized in Accumulated other comprehensive income consist of: Net prior service cost (benefit) $ — $ — $ — $ — $ 1 $ (1 ) Deferred income taxes — — — — (1) 1 Net amounts recognized $ — $ — $ — $ — $ — $ — Accumulated benefit obligation $ 225 $ 648 $ 228 $ 634 $ 216 $ 548 Accumulated benefit obligation for funded plans 225 446 228 431 216 380 Pension plans with underfunded or non-funded accumulated benefit obligations: Aggregate projected benefit obligation $ 225 $ 224 $ 228 $ 225 $ 216 $ 187 Aggregate accumulated benefit obligation 225 216 228 217 216 181 Aggregate fair value of plan assets 197 13 196 13 185 12 Pension plans with projected benefit obligations in excess of plan assets: Aggregate projected benefit obligation $ 225 $ 287 $ 228 $ 286 $ 216 $ 584 Aggregate fair value of plan assets 197 74 196 71 185 403