United Parcel Service, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Notes Tables
Notes Details

Net Periodic Benefit Cost for Pension and Postretirement Benefit Plans (Detail)

v2.3.0.11

Net Periodic Benefit Cost for Pension and Postretirement Benefit Plans (Detail) (USD $) In Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
U.S. Pension Benefits
Net Periodic Cost:
Service cost	$ 218	$ 180	$ 436	$ 361
Interest cost	327	299	654	599
Expected return on assets	(489)	(399)	(978)	(799)
Amortization of:
Transition obligation
Prior service cost	43	43	86	86
Actuarial (gain) loss	71	20	142	39
Settlements / curtailments
Net periodic benefit cost	170	143	340	286
U.S. Postretirement Medical Benefits
Net Periodic Cost:
Service cost	22	21	44	43
Interest cost	52	54	104	107
Expected return on assets	(4)	(6)	(8)	(11)
Amortization of:
Transition obligation
Prior service cost	2	1	4	2
Actuarial (gain) loss	5	4	10	8
Settlements / curtailments
Net periodic benefit cost	77	74	154	149
International Pension Benefits
Net Periodic Cost:
Service cost	9	6	18	12
Interest cost	10	9	20	17
Expected return on assets	(11)	(8)	(22)	(17)
Amortization of:
Transition obligation
Actuarial (gain) loss	1		2	1
Settlements / curtailments
Net periodic benefit cost	$ 9	$ 7	$ 18	$ 13

- Definition

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The amount of gains or losses recognized in net periodic benefit cost.

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The amount of the prior service cost or credit recognized in net periodic benefit cost relating to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation.

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The amount of the transition obligation or asset recognized in net periodic benefit cost.

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An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

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The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

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The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments.

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The aggregate amount of net gain (loss) recognized in net periodic benefit cost due to settlements and curtailments. Curtailments result from an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. Settlements result from an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts to cover vested benefits.

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

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