77 The amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in  Accumulated other comprehensive income (loss)  in prior periods. The settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the Company’s U.S. supplemental pension plan. The Company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year. As further discussed in Note 2, upon adopting an accounting standard update on October 1, 2018, all components of the Company’s net periodic pension and postretirement benefit costs, aside from service cost, are recorded to  Other income (expense), net  on its consolidated statements of income, for all periods presented. Net pension cost for the years ended September 30 included the following components: Effective January 1, 2018, the legacy U.S. pension plan was frozen to limit the participation of employees who are hired or re-hired by the Company, or who transfer employment to the Company, on or after January 1, 2018. The Company has defined benefit pension plans covering certain employees in the United States and certain international locations. Postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material. The measurement date used for the Company’s employee benefit plans is September 30. Note 9 — Benefit Plans Table of Contents Notes to Consolidated Financial Statements — (Continued) Becton, Dickinson and Company Pension Plans (Millions of dollars) 2019 2018 2017 Service cost $ 134 $ 136 $ 110 Interest cost 107 90 61 Expected return on plan assets (180 ) (154 ) (112 ) Amortization of prior service credit (13) (13) (14) Amortization of loss 78 78 92 Settlements 10 2 — Net pension cost $ 135 $ 137 $ 138 Net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43