Ford Motor Co. said Friday it plans to take a $3 billion pretax charge against its fourth-quarter earnings related to its pension and retiree-benefit plans, following a change in pension accounting the company made a year ago.

The charge reflects Ford’s annual “re-measurement” of the assets and obligations in its pension and retiree-benefit plans. All of the $3 billion loss would ultimately have been recognized in Ford’s earnings over time, but because of its January 2016 shift to “mark-to-market” pension accounting, it now...