Change in Benefit Obligations and Plan Assets | December 31 | |||||||
2013 | 2012 | |||||||
Change in projected benefit obligations: | ||||||||
Projected benefit obligations at beginning of year | $ | 447 | $ | 316 | ||||
Service cost | 30 | 21 | ||||||
Interest cost | 13 | 13 | ||||||
Foreign exchange impact | 2 | 2 | ||||||
Employee contributions | 6 | 6 | ||||||
Actuarial (gains) losses | (29 | ) | 110 | |||||
Plan amendments | (1 | ) | (1 | ) | ||||
Benefits paid | (12 | ) | (20 | ) | ||||
Projected benefit obligations at end of year | $ | 456 | $ | 447 | ||||
Accumulated benefit obligations at end of year | 427 | $ | 417 | |||||
December 31 | ||||||||
2013 | 2012 | |||||||
Change in plan assets: | ||||||||
Fair value of plan assets at beginning of year | 254 | 210 | ||||||
Actual return | 11 | 33 | ||||||
Employer contributions | 20 | 21 | ||||||
Employee contributions | 6 | 6 | ||||||
Foreign exchange impact | 1 | 2 | ||||||
Benefits paid | (11 | ) | (18 | ) | ||||
Fair value of plan assets at end of year | $ | 281 | $ | 254 | ||||