The Goodyear Tire&Rubber Co. (Goodyear) fully funded its U.S. pension plans recently, and we expect the company's debt-based financial metrics to improve considerably. The company achieved record segment operating income of $1.6 billion in 2013, partly due to its strategy of targeting the high-value-added segment of the tire market and its success in realizing operational efficiencies. We are revising our rating outlook on Goodyear to positive from stable and affirming our ratings on the company, including the 'BB-' corporate credit rating. The positive outlook reflects our view that there is an at least one-in-three chance of an upgrade of Goodyear during the next 12 months. On March 5, 2014, Standard&Poor's Ratings Services revised its rating outlook
