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Pension Benefits (Tables)

12 Months Ended

Dec. 31, 2019

Pension Benefits

Schedule of amounts recognized in accumulated other comprehensive loss

The following table summarizes the amounts recognized in accumulated other comprehensive loss, net of taxes (in thousands):

		Years Ended December 31,
		2019			2018
Amortization of transition obligation		$	41		$	41
Actuarial gain (loss)			(1,910)			416
Totals		$	(1,869)		$	457
Amounts in accumulated other comprehensive loss not yet reflected in net periodic pension cost, net of taxes:
Actuarial gain (loss)		$	(163)		$	1,747
Transition obligation			(50)			(91)
Totals		$	(213)		$	1,656
Amounts in accumulated other comprehensive loss expected to be amortized in 2020 net periodic pension cost, net of taxes:
Actuarial gain		$	1
Transition obligation			38
Total		$	39

Schedule of status of the non-U.S. pension benefits pertaining to benefit obligations

		2019			2018
Projected benefit obligation at beginning of the year		$	2,591		$	3,121
Service cost			289			344
Interest cost			194			198
Actuarial loss (gain)			1,720			(622)
Foreign currency exchange rates changes			52			(237)
Benefits paid			(235)			(213)
Projected benefit obligation at end of the year		$	4,611		$	2,591

Schedule of status of the non-U.S. pension benefits pertaining to components of Net periodic pension cost

		2019			2018
Service cost		$	289		$	344
Interest cost			194			198
Past service cost			—			34
Actuarial gain recognized			(148)			133
Net periodic pension cost		$	335		$	709

Schedule of accumulated benefit obligation

		2019			2018
Current accrued benefit cost	$	570		$	320
Non-current accrued benefit cost		4,041			2,271
Net amount recognized	$	4,611		$	2,591

Schedule of actuarial assumptions for all non-U.S. plans

		2019		2018
Discount rate		4.85%‑10.42%		7.25%‑12.17%
Rate of increase in compensation level		5%‑7%		5%‑7%

Schedule of estimated future benefit payments

As of December 31, 2019, the following benefit payments, which reflect expected future service, as appropriate, were expected to be paid (in thousands):

Years Ending December 31,			Amount
2020		$	578
2021			329
2022			159
2023			156
2024			217
2025 to 2029			2,665
		$	4,104

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Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation.

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Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

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Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

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Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

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