| | | | | | |
(millions) | | | 2013 | | | 2012 |
Change in projected benefit obligation | | | | | | |
Beginning of year | | $ | 5,135 | | $ | 4,367 |
Service cost | | | 133 | | | 110 |
Interest cost | | | 203 | | | 207 |
Plan participants' contributions | | | 2 | | | 2 |
Amendments | | | 4 | | | 23 |
Actuarial (gain)loss | | | (407) | | | 535 |
Benefits paid | | | (218) | | | (213) |
Acquisitions | | | 17 | | | 47 |
Curtailment and special termination benefits | | | 26 | | | - |
Foreign currency adjustments | | | (7) | | | 57 |
End of year | | $ | 4,888 | | $ | 5,135 |
Change in plan assets | | | | | | |
Fair value beginning of year | | $ | 4,374 | | $ | 3,931 |
Actual return on plan assets | | | 802 | | | 508 |
Employer contributions | | | 34 | | | 38 |
Plan participants' contributions | | | 2 | | | 2 |
Benefits paid | | | (200) | | | (187) |
Acquisitions | | | - | | | 23 |
Foreign currency adjustments | | | 2 | | | 59 |
Fair value end of year | | $ | 5,014 | | $ | 4,374 |
Funded status | | $ | 126 | | $ | (761) |
| | | | | | |
Amounts recognized in the Consolidated | | | | | | |
Balance Sheet consist of | | | | | | |
Other assets | | $ | 419 | | $ | 145 |
Other current liabilities | | | (16) | | | (20) |
Other liabilities | | | (277) | | | (886) |
Net amount recognized | | $ | 126 | | $ | (761) |
| | | | | | |
Amounts recognized in accumulated other | | | | | | |
comprehensive income consist of | | | | | | |
Prior service cost | | $ | 73 | | $ | 94 |
Net amount recognized | | $ | 73 | | $ | 94 |