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Prepaid pension benefits are included in other long-term assets. Accrued pension benefit obligations are included in other long-term liabilities. U.S. defined benefit pension plan assets consist principally of common stocks, corporate bonds and U.S. government securities. International defined benefit pension plan assets consist principally of common stocks, corporate bonds and government securities. 

To the best of our knowledge and belief, the asset portfolios of our defined benefit plans do not contain our capital stock. We do not issue insurance contracts to cover future annual benefits of defined benefit plan participants. Transactions between us and our defined benefit plans include the reimbursement of plan expenditures incurred by us on behalf of the plans. To the best of our knowledge and belief, the reimbursement of cost is permissible under current ERISA or local government law. 

Included in the above information are international pension plans with accumulated benefit obligations exceeding the fair value of plan assets as follows: 

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The components of net pension (benefit) cost include the following: 

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The significant actuarial assumptions used to determine the present value of net pension obligations were as follows: 

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The funded status of our other postretirement benefit plan and amounts recognized in the consolidated balance sheets were as follows: 

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