Caterpillar, the world's largest maker of bulldozers and excavators, said in March that the health-care law would cost it $100 million, and it took a charge to earnings. Farm-machinery maker Deere & Co., of Moline, Ill., said the law would cost it $150 million. The companies pointed to an overhaul provision that ended a tax break for providing drug coverage to retirees. Many other major companies, including AT&T, Valero Energy, and AK Steel, also have announced charges prompted by the new law.