Amortization of actuarial gain

[Table of Contents](#ic4907372b5a74ad699ec049e915a6266_10)10. RETIREMENT BENEFITS The components of net periodic (benefit) cost for our defined benefit pension plans for the three months ended 31 December 2021 and 2020 were as follows:

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|  | Pension Benefits |  |  |
|  | 2021 |  | 2020 |  |  |  |  |
| Three Months Ended 31 December | U.S. |  | International |  | U.S. |  | International |  |  |  |  |
| Service cost | $4.6  |  |  | $5.6  |  |  | $5.4  |  |  | $5.7  |  |  |  |  |  |
| Interest cost | 18.4  |  |  | 7.6  |  |  | 17.2  |  |  | 6.1  |  |  |  |  |  |
| Expected return on plan assets | (42.1) |  |  | (17.7) |  |  | (48.6) |  |  | (20.2) |  |  |  |  |  |
| Prior service cost amortization | 0.3  |  |  | —  |  |  | 0.3  |  |  | —  |  |  |  |  |  |
| Actuarial loss amortization | 16.7  |  |  | 3.9  |  |  | 19.7  |  |  | 4.6  |  |  |  |  |  |
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| Settlements | 0.9  |  |  | —  |  |  | —  |  |  | —  |  |  |  |  |  |
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| Other | —  |  |  | 0.8  |  |  | —  |  |  | 0.3  |  |  |  |  |  |
| Net Periodic (Benefit) Cost | ($1.2) |  |  | $0.2  |  |  | ($6.0) |  |  | ($3.5) |  |  |  |  |  |
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Our service costs are primarily included within "Cost of sales" and "Selling and administrative" on our consolidated income statements. The amount of service costs capitalized in the first three months of fiscal years 2022 and 2021 were not material. The non-service related impacts, including pension settlement losses, are presented outside operating income within "Other non-operating income (expense), net."For the three months ended 31 December 2021 and 2020, our cash contributions to funded pension plans and benefit payments under unfunded pension plans were $9.1 and $21.2, respectively. Total contributions for fiscal year 2022 are expected to be approximately $40 to $50. During fiscal year 2021, total contributions were $44.6.During the three months ended 31 December 2021 and 2020, we recognized actuarial gain amortization of $0.4 for our other postretirement benefits plan.   
11. COMMITMENTS AND CONTINGENCIES LitigationWe are involved in various legal proceedings, including commercial, competition, environmental, intellectual property, regulatory, product liability, and insurance matters. We do not currently believe there are any legal proceedings, individually or in the aggregate, that are reasonably possible to have a material impact on our financial condition, results of operations, or cash flows.In September 2010, the Brazilian Administrative Council for Economic Defense ("CADE") issued a decision against our Brazilian subsidiary, Air Products Brasil Ltda., and several other Brazilian industrial gas companies for alleged anticompetitive activities. CADE imposed a civil fine of R$179.2 million (approximately $32 at 31 December 2021) on Air Products Brasil Ltda. This fine was based on a recommendation by a unit of the Brazilian Ministry of Justice, following an investigation beginning in 2003, which alleged violation of competition laws with respect to the sale of industrial and medical gases. The fines are based on a percentage of our total revenue in Brazil in 2003.We have denied the allegations made by the authorities and filed an appeal in October 2010 with the Brazilian courts. On 6 May 2014, our appeal was granted and the fine against Air Products Brasil Ltda. was dismissed. CADE has appealed that ruling and the matter remains pending. We, with advice of our outside legal counsel, have assessed the status of this matter and have concluded that, although an adverse final judgment after exhausting all appeals is possible, such a judgment is not probable. As a result, no provision has been made in the consolidated financial statements. In the event of an adverse final judgment, we estimate the maximum possible loss to be the full amount of the fine of R$179.2 million (approximately $32 at 31 December 2021) plus interest accrued thereon until final disposition of the proceedings.22
