Our postemployment plans are primarily not funded. The changes in and the amount of the accrued benefit obligation at December 31, 2013 and 2012 were:
| 2013 | 2012 | |||||||
| (in millions) | ||||||||
|
Accrued benefit obligation at January 1 |
$ | 100 | $ | 166 | ||||
|
Service cost |
8 | 12 | ||||||
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Interest cost |
5 | 8 | ||||||
|
Benefits paid |
(21 | ) | (44 | ) | ||||
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Assumption changes |
(2 | ) | 7 | |||||
|
Actuarial losses |
13 | 14 | ||||||
|
Spin-Off Impact |
– | (63 | ) | |||||
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Accrued benefit obligation at December 31 |
$ | 103 | $ | 100 | ||||
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