The following summarizes the obligations and funded status for those plans sponsored by MAP:
## Table 0 ##
The accumulated benefit obligation for all defined benefit pension plans was $763 million and $721 million at December 31, 2004 and 2003.
(a) Includes the impact related to the Act, which reduced the obligation by $49 million.
(b) All MAP plans have accumulated benefit obligations in excess of plan assets:
## Table 1 ##
(c) Excludes the effects of minority interest and income taxes.
The following information disclosed thru page F-34 relates to the plans sponsored by Marathon and MAP.
## Table 2 ##
(a) International net periodic pension cost of $5 million for the year ending 2002 was disclosed in the aggregate as other plans.
(b) Includes business transformation costs.
(c) Includes MAP’s net periodic pension cost of $116 million, $106 million, $54 million and other benefits cost of $34 million, $34 million and $23 million for 2004, 2003, and 2002.
(d) Excludes an additional $4 million of pension expense recognized under international minimum funding requirements of the 1995 Pension Act.
Management’s Discussion and Analysis of Income and Operations Revenues for each of the last three years are summarized in the following table:
## Table 3 ##
E&P segment revenues increased by $86 million in 2004 from 2003 and by $334 million in 2003 from 2002.
The 2004 increase was primarily due to higher worldwide liquid hydrocarbon and natural gas prices.
This increase was partially offset by lower liquid hydrocarbon and natural gas volumes and decreased crude oil marketing activities.
The 2003 increase was primarily due to higher worldwide natural gas and liquid hydrocarbon prices and increased crude oil marketing activities.
This increase was partially offset by lower liquid hydrocarbon and natural gas volumes.
Derivative losses totaled $268 million in 2004, compared to losses of $176 million in 2003 and gains of $52 million in 2002.
These results included losses of $99 million in 2004 compared to losses of $66 million in 2003 and gains of $18 million in 2002 related to long-term natural gas contracts in the United Kingdom that are accounted for as derivative instruments.
See ‘‘Quantitative and Qualitative Disclosures About Market Risk’’ on page 50 for discussion of derivative instruments and associated market risk.
Matching buy/sell transactions decreased by $55 million in 2004 from 2003 and by $67 million in 2003 from 2002.
The 2004 and 2003 decreases were primarily due to decreased crude oil buy/sell transactions, partially offset by higher domestic liquid hydrocarbon prices.
RM&T segment revenues increased by $9.116 billion in 2004 from 2003 and by $8.115 billion in 2003 from 2002.
The increases primarily resulted from higher refined product selling prices and volumes and increased crude oil sales volumes and prices.
Matching buy/sell transactions increased by $2.061 billion in 2004 from 2003 and by $2.745 billion in 2003 from 2002.
The 2004 increase was primarily due to higher liquid hydrocarbon and refined product prices and increased crude oil and refined products buy/sell transaction volumes.
The 2003 increase was primarily due to increased crude oil buy/sell transactions and higher liquid hydrocarbon and refined product prices, partially offset by lower refined product buy/sell transaction volumes.
IG segment revenues decreased by $509 million in 2004 from 2003 and increased by $1.031 billion in 2003 from 2002.
The decrease in 2004 is due to a decrease in natural gas marketing activities, partially offset by higher natural gas prices.
The increase in 2003 is a result of higher natural gas prices and increased natural gas marketing activity.
Derivative gains totaled $17 million in 2004, compared to gains of $19 million in 2003 and losses of $8 million in 2002.
For additional information on segment results, see the discussion on income from operations on page 35.
Income from equity method investments increased by $141 million in 2004 from 2003 and decreased by $108 million in 2003 from 2002.
The increase in 2004 and decrease in 2003 is due to a $124 million loss on the dissolution of MKM Partners L. P.  (‘‘MKM’’) recorded in 2003.
Results for 2004 also include increased earnings of other equity method investments, primarily Atlantic Methanol Production Company (‘‘AMPCO’’).
The loss on the dissolution of MKM in 2003 was partially offset by increased earnings of other equity method investments due to higher natural gas and liquid hydrocarbons prices.
For further discussion of the dissolution of MKM, see Note 13 to the Consolidated Financial Statements.
Net gains on disposal of assets decreased by $130 million in 2004 from 2003 and increased by $99 million in 2003 from 2002.
Results from 2004 include the sale of various SSA stores.
During 2003, we sold our interest in CLAM Petroleum B. V.  (‘‘CLAM’’), interests in several pipeline companies, Yates field and gathering system, SSA stores primarily in Florida, South Carolina, North Carolina and Georgia, and certain fields in the Big Horn Basin of Wyoming.
Results from 2002 include the sale of various SSA stores and the sale of San Juan Basin assets.
PART I4 result of the effects of the Costa Concordia incident and the continued instability in the European economic landscape.
However, we continue to believe in the long term growth potential of this market.
We estimate that Europe was served by 102 ships with approximately 108,000 berths at the beginning of 2008 and by 117 ships with approximately 156,000 berths at the end of 2012.
There are approximately 9 ships with an estimated 25,000 berths that are expected to be placed in service in the European cruise market between 2013 and 2017.
The following table details the growth in the global, North American and European cruise markets in terms of cruise guests and estimated weighted-average berths over the past five years:

<table><tr><td> </td><td colspan="2">Pension Benefits</td><td colspan="2">Other Benefits</td></tr><tr><td><i>(In millions)</i>  </td><td>2004</td><td>2003</td><td>2004</td><td>2003</td></tr><tr><td> Change in benefit obligations</td><td></td><td></td><td></td><td></td></tr><tr><td>Benefit obligations at January 1</td><td>$1,051</td><td>$831</td><td>$346</td><td>$295</td></tr><tr><td>Service cost</td><td>70</td><td>64</td><td>14</td><td>15</td></tr><tr><td>Interest cost</td><td>64</td><td>59</td><td>20</td><td>19</td></tr><tr><td>Actuarial (gain) losses</td><td>114</td><td>144</td><td>-34(a)</td><td>21</td></tr><tr><td>Settlement payments</td><td>-4</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Benefits paid</td><td>-92</td><td>-47</td><td>-5</td><td>-4</td></tr><tr><td>Benefit obligations at December 31</td><td>$1,203</td><td>$1,051</td><td>$341</td><td>$346</td></tr><tr><td> Change in plan assets</td><td></td><td></td><td></td><td></td></tr><tr><td>Fair value of plan assets at January 1</td><td>$473</td><td>$356</td><td></td><td></td></tr><tr><td>Actual return on plan assets</td><td>44</td><td>75</td><td></td><td></td></tr><tr><td>Employer contribution</td><td>114</td><td>89</td><td></td><td></td></tr><tr><td>Settlement payments</td><td>-4</td><td>–</td><td></td><td></td></tr><tr><td>Benefits paid from plan assets</td><td>-92</td><td>-47</td><td></td><td></td></tr><tr><td>Fair value of plan assets at December 31</td><td>$535</td><td>$473</td><td></td><td></td></tr><tr><td> Funded status of plans at December 31<sup>(b)</sup></td><td>$-668</td><td>$-578</td><td>$-341</td><td>$-346</td></tr><tr><td>Unrecognized net transition asset</td><td>-2</td><td>-3</td><td>–</td><td>–</td></tr><tr><td>Unrecognized prior service costs (credits)</td><td>18</td><td>21</td><td>-26</td><td>-33</td></tr><tr><td>Unrecognized net losses</td><td>502</td><td>411</td><td>61</td><td>98</td></tr><tr><td>Accrued benefit cost</td><td>$-150</td><td>$-149</td><td>$-306</td><td>$-281</td></tr><tr><td> Amounts recognized in the statement of financial position:</td><td></td><td></td><td></td><td></td></tr><tr><td>Accrued benefit liability</td><td>$-230</td><td>$-248</td><td>$-306</td><td>$-281</td></tr><tr><td>Intangible asset</td><td>20</td><td>23</td><td>–</td><td>–</td></tr><tr><td>Accumulated other comprehensive income<sup>(c)</sup></td><td>60</td><td>76</td><td>–</td><td>–</td></tr><tr><td>Accrued benefit cost</td><td>$-150</td><td>$-149</td><td>$-306</td><td>$-281</td></tr></table>
<table><tr><td></td><td colspan="2">December 31</td></tr><tr><td></td><td>2004</td><td>2003</td></tr><tr><td>Projected benefit obligations</td><td>$-1,203</td><td>$-1,051</td></tr><tr><td>Accumulated benefit obligations</td><td>-763</td><td>-721</td></tr><tr><td>Fair value of plan assets</td><td>535</td><td>473</td></tr></table>
<table><tr><td> </td><td> </td><td colspan="5">Pension Benefits</td><td colspan="3">Other Benefits</td></tr><tr><td> </td><td> </td><td colspan="2">2004</td><td colspan="2">2003</td><td>2002</td><td>2004</td><td>2003</td><td>2002</td></tr><tr><td colspan="2"><i>(In millions) </i> </td><td>U.S.</td><td>Int'l</td><td>U.S.</td><td>Int'l</td><td></td><td></td><td></td><td></td></tr><tr><td colspan="2"> Components of net periodic benefit cost</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td colspan="2">Service cost</td><td>$94</td><td>$9</td><td>$87</td><td>$7</td><td>$66</td><td>$18</td><td>$21</td><td>$16</td></tr><tr><td colspan="2">Interest cost</td><td>95</td><td>14</td><td>90</td><td>11</td><td>74</td><td>42</td><td>46</td><td>40</td></tr><tr><td colspan="2">Expected return on plan assets</td><td>-84</td><td>-10</td><td>-84</td><td>-7</td><td>-100</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Amortization</td><td>– net transition gain</td><td>-4</td><td>–</td><td>-4</td><td>–</td><td>-4</td><td>–</td><td>–</td><td>–</td></tr><tr><td></td><td>– prior service costs (credits)</td><td>4</td><td>–</td><td>5</td><td>–</td><td>5</td><td>-14</td><td>-10</td><td>-8</td></tr><tr><td></td><td>– actuarial loss</td><td>39</td><td>7</td><td>32</td><td>5</td><td>7</td><td>11</td><td>12</td><td>4</td></tr><tr><td colspan="2">Multi-employer and other plans<sup>(a)</sup></td><td>2</td><td>–</td><td>2</td><td>–</td><td>7</td><td>3</td><td>2</td><td>2</td></tr><tr><td colspan="2">Settlement, curtailment and termination losses (gains)<sup>(b)</sup></td><td>37</td><td>–</td><td>6</td><td>1</td><td>–</td><td>-9</td><td>-16</td><td>–</td></tr><tr><td colspan="2">Net periodic benefit cost<sup>(c)</sup></td><td>$183</td><td>$20(d)</td><td>$134</td><td>$17</td><td>$55</td><td>$51</td><td>$55</td><td>$54</td></tr></table>
<table><tr><td><i>(In millions)</i></td><td>2004</td><td>2003</td><td>2002</td></tr><tr><td>E&P</td><td>$4,897</td><td>$4,811</td><td>$4,477</td></tr><tr><td>RM&T</td><td>43,630</td><td>34,514</td><td>26,399</td></tr><tr><td>IG</td><td>1,739</td><td>2,248</td><td>1,217</td></tr><tr><td>Segment revenues</td><td>50,266</td><td>41,573</td><td>32,093</td></tr><tr><td>Elimination of intersegment revenues</td><td>-668</td><td>-610</td><td>-798</td></tr><tr><td>Total revenues</td><td>$49,598</td><td>$40,963</td><td>$31,295</td></tr><tr><td>Items included in both revenues and costs and expenses:</td><td></td><td></td><td></td></tr><tr><td>Consumer excise taxes on petroleum products and merchandise</td><td>$4,463</td><td>$4,285</td><td>$4,250</td></tr><tr><td>Matching crude oil and refined product buy/sell transactions settled in cash:</td><td></td><td></td><td></td></tr><tr><td>E&P</td><td>$167</td><td>$222</td><td>$289</td></tr><tr><td>RM&T</td><td>8,997</td><td>6,936</td><td>4,191</td></tr><tr><td>Total buy/sell transactions</td><td>$9,164</td><td>$7,158</td><td>$4,480</td></tr></table>

Question: At January 1,what year when Fair value of plan assets for Pension Benefits is higher how much is Benefit obligations for Pension Benefits? (in million)
Answer: 1051