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
Pre-SFAS No. 158 SFAS No.158
With AML AML with AML adoption Post SFAS
(Millions) from 2005 adjustment adjustments adjustments No. 158
Prepaid Pension/(accrued pension $2,111 $15 $2,126 $(3,199) $(1,073)
 ,QWDQJLEOHDVVHW     ±
Deferred tax asset 98 (3) 95 1,300 1,395
Accumulated other comprehensive
income, net of tax 156 (7) 149 1,918 2,067
Accumulated other comprehensive
income, pre-tax 254 (10) 244 3,218 3,462
Following is a reconciliation of the beginning and ending balances of the benefit obligation and the fair value of plan
assets as of December 31:
Qualified and Non-qualified Postretirement
  Pension Benefits Benefits
  United States International
(Millions) 2006 2005 2006 2005 2006 2005
Change in benefit obligation  
Benefit obligation at beginning of year $10,052 $ 8,949 $3,884 $3,896
$1,918 $1,792
Acquisitions ± 53 22    ± ±
Service cost 196 177 124 102 58 53
Interest cost 539 502 183 176 104 101
Participant contributions ± ± 49 41 35
Foreign exchange rate changes ± ± 365 (388)   ± 2
Plan amendments 2 ± (1) ±  (157) (78)
Actuarial (gain) loss (142) 876 26 363 35 167
Medicare Part D Reimbursement ± ±±±   10 ±
Benefit payments (530) (512) (146) (137) (168) (154)
Settlements, curtailments, special termination  
benefits and other 32 7 (11) (150) ± ±
Benefit obligation at end of year $10,149 $10,052 $4,450 $3,884 $1,841 $1,918
Change in plan assets  
Fair value of plan assets at beginning of year 9,285 8,422 3,340 3,305 1,239 1,133
Acquisitions ± 42 21 10 ±±
Actual return on plan assets 1,072 807 325 435 188 91
Company contributions 233 526 115 128 37 134
Participant contributions ±± 4941 35
Foreign exchange rate changes ±±
316 (324) ±±
Benefit payments (530) (512) (146) (147) (168) (154)
Settlements, curtailments, special termination  
benefits and other ±±
(5) (76) ± ± 
Fair value of plan assets at end of year $10,060 $ 9,285 $3,970 $3,340 $1,337 $1,239
Funded status at end of year $ (89) $ (767) $ (480) $ (544) $ (504) $ (679)
 
The following illustrates the adjustments to the Balance Sheet to record the funded status as of December 31, 2006:
liability)