DANA Inc
For the period ended Mar 31, 2026. Filed May 15, 2026.
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Mar 31, 2026 · Filed May 15, 2026
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Pension and Postretirement Benefit Plans
Note9. Pension and Postretirement Benefit Plans
We have a number of defined contribution and defined benefit, qualified and nonqualified, pension plans covering eligible employees. Other postretirement benefits (OPEB), including medical and life insurance, are provided for certain employees upon retirement.
Components of net periodic benefit cost —
| Pension · OPEB | ||||||
|---|---|---|---|---|---|---|
| 2026 · 2025 · 2026 · 2025 | ||||||
| Three Months Ended March 31, | U.S. | Non-U.S. | U.S. | Non-U.S. | Non-U.S. | Non-U.S. |
| Interest cost | $4 | $3 | $5 | $2 | $— | $1 |
| Expected return on plan assets | (5) | (1) | (6) | |||
| Service cost | 1 | 1 | ||||
| Amortization of net actuarial loss (gain) | 1 | 1 | (1) | (1) | ||
| Net periodic benefit cost | $— | $3 | $— | $3 | $(1) | $— |
The service cost components of net periodic pension and OPEB costs are included in cost of sales and selling, general and administrative expenses as part of compensation cost and are eligible for capitalization in inventory and other assets. The non-service components are reported in other income (expense), net and arenot eligible for capitalization.
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