zen as to new entrants and future service accruals.
The Company's policy is to fund its qualified defined benefit pension plans at least to the minimum amounts required under U. S.  Government regulations.
The Company sponsors 401(k) defined contribution plans in which most employees, including certain union employees, are eligible to participate.
Company contributions for most defined contribution plans are based on the matching of employee contributions up to 4% of eligible compensation.
Certain hourly employees are covered under a target benefit plan.
In addition to the 401(k) defined contribution benefit formula, non-union represented employees hired after June 30, 2008, are eligible to participate in a defined contribution program in lieu of a defined benefit pension plan.
The Company's contributions to the qualified defined contribution plans for the years ended December 31, 2012, 2011 and 2010, were $56 million, $55 million and $51 million, respectively.
The Company provides supplemental pension plans for certain officers.
The related liability was $113 million and $83 million as of December 31, 2012 and 2011, respectively.
Certain of these plans are funded through grantor trusts.
The Company provides contributory postretirement health care and life insurance benefits to a closed group of eligible employees, retirees, and their qualifying dependents.
Covered employees achieve eligibility to participate in these contributory plans upon retirement from active service if they meet specified age, years of service, and grandfathered requirements.
Benefits are not guaranteed and the Company reserves the right to amend or terminate coverage at any time.
The Company's contributions for health care benefits are subject to caps, which limit Company contributions when spending thresholds are reached.
As of July 1, 2003, for Newport News and January 1, 2004, for Ingalls, newly hired employees were not eligible for postretirement health care and life insurance benefits.
The measurement date for all of the Company's retirement plans is December 31.
The cost of the Company's defined benefit plans and other postretirement plans for the years ended December 31, 2012, 2011 and 2010, was as follows:
## Table 0 ##
ITEM 6.
SELECTED FINANCIAL DATA The following table represents our selected financial data.
The table should be read in conjunction with Item 7 and Item 8 of this Report.
The table below reflects immaterial error corrections discussed in Note 2: Summary of Significant Accounting Policies in Item 8.
## Table 1 ##
(1) Long-term debt does not include amounts payable to our former parent as of and before December 31, 2010, as these amounts were due upon demand and included in current liabilities.
(2) Free cash flow is a non-GAAP financial measure and represents cash from operating activities less capital expenditures.
See Liquidity and Capital Resources in Item 7 for more information on this measure.
(3) On March 30, 2011, the record date of the stock distribution associated with the spin-off from Northrop Grumman, approximately 48.8 million shares of $0.01 par value HII common stock were distributed to Northrop Grumman stockholders.
This share amount was utilized for the calculation of basic and diluted earnings (loss) per share for the three months ended March 31, 2011, and all prior periods, as no common stock of the Company existed prior to March 30, 2011, and the impact of dilutive securities in the three month period ended March 31, 2011, was not meaningful.
Operating Performance Assessment and Reporting We manage and assess the performance of our business based on our performance on individual contracts and programs using the financial measures referred to below, with consideration given to the Critical Accounting Policies, Estimates, and Judgments referred to in this section.
Our portfolio of long-term contracts is largely flexiblypriced, which means that sales tend to fluctuate in concert with costs across our large portfolio of active contracts, with operating income being a critical measure of operational performance.
Under FAR rules that govern our business, most types of costs are allowable, and we do not focus on individual cost groupings, such as cost of sales or general and administrative expenses, as much as we do on total contract costs, which are a key factor in determining contract operating income.
As a result, in evaluating our operating performance, we look primarily at changes in sales and service revenues as well as operating income, including the effects of significant changes in operating income as a result of changes in contract estimates and the use of the cumulative catch-up method of accounting in accordance with GAAP.
This approach is consistent with the long-term life cycle of our contracts, as management assesses the bidding of each contract by focusing on net sales and operating profit and monitors performance in a similar manner through contract completion.
Consequently, our discussion of business segment performance focuses on net sales and operating profit, consistent with our approach for managing our business.
Cost of sales for both product sales and service revenues consist of materials, labor, and subcontracting costs, as well as an allocation of indirect costs for overhead.
We manage the type and amount of costs at the contract level, which is the basis for estimating our total costs at completion of our contracts.
Unusual fluctuations in operating performance driven by changes in a specific cost element across multiple contracts are described in our analysis.
Sales and Service Revenues Sales and service revenues consist of the following:
## Table 2 ##
2012 - Product sales in 2012 increased $79 million, or 1%, from 2011.
Product sales at our Ingalls segment decreased by $10 million in 2012, as a result of lower sales volumes in Amphibious Assault Ships, partially offset by higher sales volumes in Surface Combatants and the Legend-class NSC program.
Newport News product sales increased by $89 million in 2012, due to higher sales volumes in Aircraft Carrier programs partially offset by lower sales volumes in Submarine programs.
Service revenues in 2012 increased $54 million, or 6%, from 2011.
Service revenues at our Ingalls segment decreased by $31 million in 2012, primarily as a result of lower volumes in Surface Combatant support services.
Service revenues at our Newport News segment increased by $85 million in 2012, due to the favorable resolution of outstanding contract changes on the CVN-65 USS Enterprise Extended Drydocking Selected Restricted Availability ("EDSRA"), and higher volumes in Energy services, Aircraft Carrier and Submarine related engineering services, and Fleet Support services.2011 - Product sales in 2011 decreased $122 million, or 2%, from 2010.
Product sales at our Ingalls segment decreased by $183 million, primarily as a result of lower revenues in Surface Combatants, partially offset by higher revenues in Amphibious Assault Ship programs and the Legend-class NSC program.
Newport News product sales increased by $61 million in 2011, due to higher sales volumes in Aircraft Carrier and Submarine construction programs, partially offset by lower sales volumes in our RCOH program.
Service revenues in 2011 decreased $26 million, or 3%, from 2010.
Service revenues at our Ingalls segment increased by $44 million in 2011, primarily as a result of higher volumes in our Fleet Support services.
Service revenues at our Newport News segment decreased by $70 million in 2011, primarily due to lower volumes in Aircraft Carrier related engineering and Fleet Support services.
As of December 31, 2012 and 2011, the estimated value of the Company's uncertain tax positions were liabilities of $19 million and $6 million, respectively.
Assuming sustainment of these positions, the reversal of $1 million of the amounts accrued would favorably affect the Company's effective federal income tax rate in future periods.
Accrued interest and penalties with respect to unrecognized tax benefits were $2 million and $3 million as of December 31, 2012 and 2011, respectively.
During 2011, the Company recorded a reduction of $10 million to its liability for uncertain tax positions relating to tax periods prior to the spin-off for which Northrop Grumman is the primary obligor.
During 2010, Northrop Grumman reached final settlement with the IRS and the U.  S.  Congressional Joint Committee on Taxation on the IRS examination of Northrop Grumman's tax returns for the years 2004 through 2006.
As a result of this settlement, the Company recognized tax benefits of $8 million as a reduction to the provision for income taxes.
In connection with the settlement, the Company also recorded a reduction of $10 million to its liability for uncertain tax positions, including previously accrued interest, of $2 million.
The following table summarizes the tax years that are either currently under examination or remain open under the statute of limitations and subject to examination by the major tax jurisdictions in which the Company operates:

<table><tr><td></td><td colspan="3">Pension Benefits Year Ended December 31</td><td colspan="3">Other Benefits Year Ended December 31</td></tr><tr><td>($ in millions)</td><td>2012</td><td>2011</td><td>2010</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Components of Net Periodic Benefit Cost</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$133</td><td>$125</td><td>$127</td><td>$15</td><td>$15</td><td>$15</td></tr><tr><td>Interest cost</td><td>212</td><td>199</td><td>182</td><td>40</td><td>44</td><td>41</td></tr><tr><td>Expected return on plan assets</td><td>-267</td><td>-266</td><td>-232</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Amortization of prior service cost (credit)</td><td>12</td><td>12</td><td>13</td><td>-7</td><td>-7</td><td>-7</td></tr><tr><td>Amortization of net actuarial loss (gain)</td><td>77</td><td>33</td><td>38</td><td>13</td><td>12</td><td>10</td></tr><tr><td>Net periodic benefit cost</td><td>$167</td><td>$103</td><td>$128</td><td>$61</td><td>$64</td><td>$59</td></tr></table>
<table><tr><td></td><td>Year Ended December 31</td></tr><tr><td>($ in millions, except per share amounts)</td><td>2012</td><td>2011</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Sales and service revenues</td><td>$6,708</td><td>$6,575</td><td>$6,723</td><td>$6,292</td><td>$6,189</td></tr><tr><td>Goodwill impairment</td><td>—</td><td>290</td><td>—</td><td>—</td><td>2,465</td></tr><tr><td>Operating income (loss)</td><td>358</td><td>100</td><td>241</td><td>203</td><td>-2,332</td></tr><tr><td>Net earnings (loss)</td><td>146</td><td>-100</td><td>131</td><td>119</td><td>-2,397</td></tr><tr><td>Total assets</td><td>6,392</td><td>6,069</td><td>5,270</td><td>5,097</td><td>4,821</td></tr><tr><td>Long-term debt<sup>-1</sup></td><td>1,779</td><td>1,830</td><td>105</td><td>283</td><td>283</td></tr><tr><td>Total long-term obligations</td><td>4,341</td><td>3,838</td><td>1,637</td><td>1,708</td><td>1,823</td></tr><tr><td>Free cash flow<sup>-2</sup></td><td>170</td><td>331</td><td>168</td><td>-269</td><td>121</td></tr><tr><td>Dividends declared per share</td><td>$0.10</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td></tr><tr><td>Basic earnings (loss) per share<sup>(3)</sup></td><td>$2.96</td><td>$-2.05</td><td>$2.68</td><td>$2.44</td><td>$-49.14</td></tr><tr><td>Diluted earnings (loss) per share<sup>(3)</sup></td><td>$2.91</td><td>$-2.05</td><td>$2.68</td><td>$2.44</td><td>$-49.14</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31</td><td colspan="2">2012 over 2011</td><td colspan="2">2011 over 2010</td></tr><tr><td>($ in millions)</td><td>2012</td><td>2011</td><td>2010</td><td>Dollars</td><td>Percent</td><td>Dollars</td><td>Percent</td></tr><tr><td>Product sales</td><td>$5,755</td><td>$5,676</td><td>$5,798</td><td>$79</td><td>1%</td><td>$-122</td><td>-2%</td></tr><tr><td>Service revenues</td><td>953</td><td>899</td><td>925</td><td>54</td><td>6%</td><td>-26</td><td>-3%</td></tr><tr><td>Sales and service revenues</td><td>$6,708</td><td>$6,575</td><td>$6,723</td><td>$133</td><td>2%</td><td>$-148</td><td>-2%</td></tr></table>

Question: In which year is Net periodic benefit cost greater than 120 for Pension Benefits Year Ended December 31?
Answer: 2010 2012