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Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2019

Retirement Benefits [Abstract]

Defined Benefit Plan, Projected Benefit Obligation

The reconciliation of the projected benefit obligations for the plans at December 31, 2019 and 2018 is as follows (in thousands):

		2019												2018
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Projected benefit obligation, January 1		$	972			$	17,724			$	93,722			$	168,064			$	17,121			$	96,378
Service cost			—				499				4,339				568				566				5,368
Employee contributions			—				1,214				499				—				1,159				622
Interest cost			29				777				1,735				6,491				636				1,707
Actuarial (gains) losses			(32	)			2,081				13,385				6,415				(621	)			(2,274	)
Benefits paid			—				(1,109	)			(3,281	)			(3,416	)			(1,007	)			(3,277	)
Plan amendments			—				—				—				—				(130	)			(44	)
Plan settlements			(969	)			—				(7,407	)			(177,150	)			—				(2,791	)
Other plans			—				—				1,598				—				—				1,063
Currency impact			—				—				(1,224	)			—				—				(3,030	)
Projected benefit obligation, December 31		$	—			$	21,186			$	103,366			$	972			$	17,724			$	93,722

Defined Benefit Plan, Accumulated Benefit Obligation

The accumulated benefit obligations for the plans at December 31, 2019 and 2018 are as follows (in thousands):

		2019												2018
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Accumulated benefit obligation		$	—					**		$	88,105			$	972					**		$	82,026

** Not applicable.

Defined Benefit Plan, Fair Value of Plan Assets

The reconciliation of the fair value of the plan assets at December 31, 2019 and 2018 is as follows (in thousands):

		2019												2018
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Fair value of plan assets, January 1		$	—			$	11,080			$	81,587			$	171,373			$	11,125			$	74,990
Actual return on plan assets			—				2,140				6,237				2,555				(584	)			1,070
Company contributions			969				448				6,103				6,625				387				10,778
Employee contributions			—				1,214				499				—				1,159				622
Plan settlements			(969	)			—				(7,044	)			(177,137	)			—				—
Benefits paid			—				(1,109	)			(3,281	)			(3,416	)			(1,007	)			(3,277	)
Other plans			—				—				82				—				—				—
Currency impact			—				—				(1,172	)			—				—				(2,596	)
Fair value of plan assets, December 31		$	—			$	13,773			$	83,011			$	—			$	11,080			$	81,587

Defined Benefit, Funded Status of Plan

The summary of the funded status for the plans at December 31, 2019 and 2018 is as follows (in thousands):

		2019												2018
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Projected benefit obligation		$	—			$	(21,186	)		$	(103,366	)		$	(972	)		$	(17,724	)		$	(93,722	)
Fair value of plan assets			—				13,773				83,011				—				11,080				81,587
Funded status		$	—			$	(7,413	)		$	(20,355	)		$	(972	)		$	(6,644	)		$	(12,135	)

Defined Benefit Plan, Amounts Recognized in Balance Sheet

The summary of the amounts recognized in the consolidated balance sheets for the plans at December 31, 2019 and 2018 is as follows (in thousands):

		2019												2018
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Long-term assets		$	—			$	—			$	1,466			$	—			$	—			$	3,284
Current liabilities			—				(448	)			(4	)			(972	)			(387	)			(1	)
Long-term liabilities			—				(6,965	)			(21,817	)			—				(6,257	)			(15,418	)
Net amount recognized at December 31		$	—			$	(7,413	)		$	(20,355	)		$	(972	)		$	(6,644	)		$	(12,135	)

Summary of the Non-U.S. Pension Plans

The summary of the Non-U.S. Pension Plans that have projected benefit obligations and accumulated benefit obligations in excess of plan assets at December 31, 2019 and 2018 is as follows (in thousands):

		2019				2018
Projected benefit obligation		$	81,566			$	60,359
Accumulated benefit obligations		$	73,644			$	56,029
Fair value of plan assets		$	60,832			$	44,940

Defined Benefit Plan, Net Periodic Benefit Cost

The summary of the components of net periodic pension costs for the plans for the years ended December 31, 2019, 2018 and 2017 is as follows (in thousands):

		2019												2018												2017
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Service cost		$	—			$	499			$	4,339			$	568			$	566			$	5,368			$	450			$	546			$	5,082
Interest cost			29				777				1,735				6,491				636				1,707				6,829				618				1,518
Expected return on plan assets			—				(706	)			(2,154	)			(6,833	)			(706	)			(1,974	)			(10,298	)			(587	)			(1,688	)
Settlement loss			27				—				1,548				45,157				—				—				155				—				232
Net amortization:
Prior service credit			—				(19	)			(108	)			—				(19	)			(108	)			—				—				(168	)
Net actuarial loss			—				—				531				3,082				—				680				2,770				—				959
Net periodic pension cost (benefit)		$	56			$	551			$	5,891			$	48,465			$	477			$	5,673			$	(94	)		$	577			$	5,935

Defined Beneift Plan, Amounts Recognized in Other Comprehensive Income (Loss)

The summary of the changes in amounts recognized in other comprehensive income (loss) for the plans for the years ended December 31, 2019, 2018 and 2017 is as follows (in thousands):

		2019												2018												2017
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Prior service (cost) credit		$	—			$	—			$	—			$	—			$	130			$	44			$	—			$	—			$	(636	)
Net gain (loss) arising during the year			32				(648	)			(8,940	)			(10,616	)			(670	)			4,088				8,879				13				1,609
Amortization:
Prior service credit			—				(19	)			(108	)			—				(19	)			(35	)			—				—				(168	)
Net loss			27				—				2,079				48,239				—				680				2,925				—				1,191
Other Plans			—				—				18				—				—				(354	)			—				—				—
Currency impact			—				—				178				—				—				583				—				—				(2,033	)
Total recognized in other comprehensive (loss) income		$	59			$	(667	)		$	(6,773	)		$	37,623			$	(559	)		$	5,006			$	11,804			$	13			$	(37	)

Defined Benefit Plan, Accumulated Other Comprehensive Income

The summary of the amounts included in accumulated other comprehensive loss in stockholders’ (deficit) equity for the plans at December 31, 2019 and 2018 is as follows (in thousands):

		2019												2018
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Net actuarial loss		$	—			$	(731	)		$	(20,600	)		$	(59	)		$	(83	)		$	(13,987	)
Prior service credit			—				93				506				—				112				666
Total		$	—			$	(638	)		$	(20,094	)		$	(59	)		$	29			$	(13,321	)

Defined Benefit Plan, Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized Over Next Fiscal Year

The summary of the amounts included in accumulated other comprehensive loss expected to be included in next year’s net periodic benefit cost for the plans at December 31, 2019 is as follows (in thousands):

		2019
		U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Net actuarial loss		$	—			$	—			$	(1,541	)
Prior service credit			—				19				158
Total		$	—			$	19			$	(1,383	)

Defined Benefit Plan, Actual Plan Asset Allocations

The plans’ investment asset mix is as follows at December 31, 2019 and 2018:

		2019								2018
		U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans				U.S.  Retiree Healthcare Plan				Non-U.S. Pension Plans
Equity securities			64	%			6	%			61	%			7	%
Debt securities			36	%			21	%			39	%			18	%
Cash and cash equivalents			0	%			1	%			0	%			5	%
Insurance contracts and other			0	%			72	%			0	%			70	%
Total			100	%			100	%			100	%			100	%

Defined Benefit Plan, Target Asset Allocations

The plans’ investment policies include the following asset allocation guidelines:

		U.S. Retiree Healthcare Plan								Non-U.S. Pension Plans Policy Target
		Policy Target				Range
Equity securities			60	%			30% -  90%				5	%
Debt securities			35	%			20% -  50%				20	%
Cash and cash equivalents			0	%			0% -  10%				10	%
Insurance contracts and other			5	%			0% -  10%				65	%

Defined Benefit Plan, Fair Value Measurement of Plan Assets

The fair value of the Company’s retirement plan assets are as follows at December 31, 2019 (in thousands):

		Total at December 31, 2019				Quoted Prices in Active Markets for   Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
U.S. Retiree Healthcare Plan:
Mutual funds(a)			13,773				13,773				—				—
Total U.S. Retiree Healthcare Plan			13,773				13,773				—				—
Non-U.S. Pension Plans:
Cash equivalents(b)			690				690				—				—
Mutual funds(c)			22,202				22,202				—				—
Bank and insurance investment contracts(d)			60,119				—				—				60,119
Total Non-U.S. Pension Plans			83,011				22,892				—				60,119
Total fair value of retirement plan assets		$	96,784			$	36,665			$	—			$	60,119

The fair value of the Company’s retirement plan assets are as follows at December 31, 2018 (in thousands):

		Total at December 31, 2018				Quoted Prices in Active Markets for  Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
U.S. Retiree Healthcare Plan:
Mutual funds(e)			11,080				11,080				—				—
Total U.S. Retiree Healthcare Plan			11,080				11,080				—				—
Non-U.S. Pension Plans:
Cash equivalents(b)			4,439				4,439				—				—
Mutual funds(f)			20,430				20,430				—				—
Bank and insurance investment contracts(d)			56,718				—				—				56,718
Total Non-U.S. Pension Plans			81,587				24,869				—				56,718
Total fair value of retirement plan assets		$	92,667			$	35,949			$	—			$	56,718

(a) The mutual fund balance in the U.S. Retiree Healthcare Plan is invested in the following categories: 35% in the common stock of large-cap U.S. companies, 29% in the common stock of international growth companies and 36% in fixed income bonds of U.S. companies and the U.S. government.

(b) Primarily represents deposit account funds held with various financial institutions.

(c) The mutual fund balance in the Non-U.S. Pension Plans is primarily invested in the following categories: 57% in international bonds, 23% in the common stock of international companies and 20% in various other global investments.

(d)	Amount represents bank and insurance guaranteed investment contracts.
(e)	The mutual fund balance in the U.S. Retiree Healthcare Plan is invested in the following categories: 40% in the common stock of large-cap U.S. companies, 21% in the common stock of international growth companies and 39% in fixed income bonds of U.S. companies and the U.S. government.
(f)	The mutual fund balance in the Non-U.S. Pension Plans is invested in the following categories: 56% in international bonds, 24% in the common stock of international companies and 20% in various other global investments.

Defined Benefit Plan, Fair Value of Plan Assets, Unobservable Input Reconciliation

		Insurance Guaranteed Investment Contracts
Fair value of assets, December 31, 2017		$	51,963
Net purchases (sales) and appreciation (depreciation)			4,755
Fair value of assets, December 31, 2018			56,718
Net purchases (sales) and appreciation (depreciation)			3,401
Fair value of assets, December 31, 2019		$	60,119

Defined Benefit Plan, Weighted-Average Assumptions Used in Calculating Benefit Obligation

The weighted-average assumptions used to determine the benefit obligation in the consolidated balance sheets at December 31, 2019, 2018 and 2017 are as follows:

		2019								2018								2017
		U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.
Discount rate			3.42	%			1.38	%			4.40	%			1.95	%			3.94	%			1.79	%
Increases in compensation levels				**			2.83	%				**			2.66	%				**			2.43	%

** Not applicable

Defined Benefit Plan, Weighted-Average Assumptions Used in Calculating Net Periodic Benefit Cost

The weighted-average assumptions used to determine the net periodic pension cost for the years ended December 31, 2019, 2018 and 2017 are as follows:

		2019								2018								2017
		U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.
Discount rate			4.41	%			2.25	%			3.96	%			1.93	%			4.28	%			1.80	%
Return on plan assets			6.25	%			3.11	%			4.35	%			2.75	%			6.53	%			2.64	%
Increases in compensation levels				**			3.20	%				**			2.70	%				**			2.63	%

** Not applicable

Defined Benefit Plan, Estimated Future Benefit Payments

During fiscal year 2020, the Company expects to contribute a total of approximately $3 million to $6 million to the Company’s defined benefit plans. Estimated future benefit payments from the plans as of December 31, 2019 are as follows (in thousands):

		U.S. Retiree Healthcare Plans				Non-U.S. Pension Plans				Total
2020		$	1,123			$	2,723			$	3,846
2021			1,209				4,746				5,955
2022			1,281				3,238				4,519
2023			1,376				2,749				4,125
2024			1,437				2,884				4,321
2025 - 2029			7,420				20,691				28,111

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Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets.

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Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

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Tabular disclosure of the effect of fair value measurements using significant unobservable inputs (Level 3) on changes in plan assets of pension plans and/or other employee benefit plans for the period.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(02)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

Tabular disclosure of net funded status of pension plans and/or other employee benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (j)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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- Definition

This element represents the disclosure related to defined benefit plan assets, including financial instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

No definition available.

+ Details

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X

- Definition

Schedule of target asset investment allocations, including the target ranges.

+ References

No definition available.

+ Details

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Namespace Prefix:	wat_
Data Type:	nonnum:textBlockItemType
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- References

No definition available.

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- References

No definition available.

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