XML 39 R24.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Retirement Plans | 12 Months Ended
--- | ---
Dec. 31, 2023
Retirement Benefits [Abstract] |
Retirement Plans | 17  Retirement Plans U.S. employees are eligible to participate in the Waters Employee Investment Plan, a 401(k) defined contribution plan, immediately upon hire. Employees may contribute up to 60% of eligible pay on a pre-tax or post-tax basis and the Company makes matching contributions of 100% for contributions up to 6% of eligible pay. The Company also sponsors a 401(k) Restoration Plan, which is a nonqualified defined contribution plan. Employees are 100% vested in employee and Company matching contributions for both plans. For the year s ended December 31, 2023, 2022 and 2021, the Company’s matching contributions amounted to $22 million, $21 million and $19 million, respectively. The Company also sponsors other employee benefit plans in the U.S., including a retiree healthcare plan, which provides reimbursement for medical expenses and is contributory. There are various employee benefit plans outside the United States (both defined benefit and defined contribution plans). Certain non-U.S. defined benefit plans (“Non-U.S. Pension Plans”) are included in the disclosures below, which are required under the accounting standards for retirement benefits. The Company contributed $18 million, $16 million and $17 million in the year s ended December 31, 2023, 2022 and 2021, respectively, to the non-U.S. plans (primarily defined contribution plans) which are currently outside of the scope of the required disclosures. The eligibility and vesting of non-U.S. plans are consistent with local laws and regulations. The net periodic pension cost is made up of several components that reflect different aspects of the Company’s financial arrangements as well as the cost of benefits earned by employees. These components are determined using the projected unit credit actuarial cost method and are based on certain actuarial assumptions. The Company’s accounting policy is to reflect in the projected benefit obligation all benefit changes to which the Company is committed as of the current valuation date; use a market-related value of assets to determine pension expense; amortize increases in prior service costs on a straight-line basis over the expected future service of active participants as of the date such costs are first recognized; and amortize cumulative actuarial gains and losses in excess of 10% of the larger of the market-related value of plan assets and the projected benefit obligation over the expected future service of active participants. Summary data for the U.S. Retiree Healthcare Plan and Non-U.S. Pension Plans are presented in the following tables, using the measurement dates of December 31, 2023 and 2022, respectively. The reconciliation of the projected benefit obligations for the plans at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
|  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |
Projected benefit obligation, January 1 |  | $ | 22,583 |  |  | $ | 74,025 |  |  | $ | 25,958 |  |  | $ | 106,924 |
Service cost |  |  | 275 |  |  |  | 3,073 |  |  |  | 775 |  |  |  | 4,018 |
Employee contributions |  |  | 1,105 |  |  |  | 601 |  |  |  | 1,139 |  |  |  | 536 |
Interest cost |  |  | 1,262 |  |  |  | 2,797 |  |  |  | 706 |  |  |  | 1,360 |
Actuarial losses (gains) |  |  | 2,166 |  |  |  | 11,387 |  |  |  | (4,657 | ) |  |  | (27,494 | )
Benefits paid |  |  | (1,649 | ) |  |  | (2,051 | ) |  |  | (1,338 | ) |  |  | (3,567 | )
Plan amendments |  |  | — |  |  |  | (500 | ) |  |  | — |  |  |  | — |
Plan settlements |  |  | — |  |  |  | (488 | ) |  |  | — |  |  |  | (812 | )
Currency impact |  |  | — |  |  |  | 3,547 |  |  |  | — |  |  |  | (6,940 | )
Projected benefit obligation, December 31 |  | $ | 25,742 |  |  | $ | 92,391 |  |  | $ | 22,583 |  |  | $ | 74,025 |
The reconciliation of the fair value of the plan assets at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
|  | U.S. Retiree |  |  | Non-U.S. |  |  | U.S. Retiree |  |  | Non-U.S. |
|  | Healthcare |  |  | Pension |  |  | Healthcare |  |  | Pension |
|  | Plan |  |  | Plans |  |  | Plan |  |  | Plans |
Fair value of plan assets, January 1 |  | $ | 15,724 |  |  | $ | 77,697 |  |  | $ | 18,314 |  |  | $ | 91,169 |
Actual return on plan assets |  |  | 2,444 |  |  |  | 4,144 |  |  |  | (2,895 | ) |  |  | (6,497 | )
Company contributions |  |  | 529 |  |  |  | 3,224 |  |  |  | 504 |  |  |  | 2,500 |
Employee contributions |  |  | 1,105 |  |  |  | 601 |  |  |  | 1,139 |  |  |  | 536 |
Plan settlements |  |  | — |  |  |  | (488 | ) |  |  | — |  |  |  | (812 | )
Benefits paid |  |  | (1,649 | ) |  |  | (2,051 | ) |  |  | (1,338 | ) |  |  | (3,567 | )
Currency impact |  |  | — |  |  |  | 3,460 |  |  |  | — |  |  |  | (5,632 | )
Fair value of plan assets, December 31 |  | $ | 18,153 |  |  | $ | 86,587 |  |  | $ | 15,724 |  |  | $ | 77,697 |
The summary of the funded status for the plans at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
|  | U.S. Retiree |  |  | Non-U.S. |  |  | U.S. Retiree |  |  | Non-U.S. |
|  | Healthcare |  |  | Pension |  |  | Healthcare |  |  | Pension |
|  | Plan |  |  | Plans |  |  | Plan |  |  | Plans |
Projected benefit obligation |  | $ | (25,742 | ) |  | $ | (92,391 | ) |  | $ | (22,583 | ) |  | $ | (74,025 | )
Fair value of plan assets |  |  | 18,153 |  |  |  | 86,587 |  |  |  | 15,724 |  |  |  | 77,697 |
Funded status |  | $ | (7,589 | ) |  | $ | (5,804 | ) |  | $ | (6,859 | ) |  | $ | 3,672 |
The change in the Company’s projected benefit obligation for the year ended December 31, 2023 was primarily due to net actuarial losses that arose during the year driven by a decrease in discount rates, differences between expected and actual return on plan assets, and fluctuations in foreign currency exchange rates during the year. The change in the Company’s projected benefit obligation for the year ended December 31, 2022 was primarily due to net actuarial gains that arose during the year driven by an increase in discount rates, differences between expected and actual return on plan assets, and fluctuations in foreign currency exchange rates during the year. The summary of the amounts recognized in the consolidated balance sheets for the plans at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
|  | U.S. Retiree |  |  | Non-U.S. |  |  | U.S. Retiree |  |  | Non-U.S. |
|  | Healthcare |  |  | Pension |  |  | Healthcare |  |  | Pension |
|  | Plan |  |  | Plans |  |  | Plan |  |  | Plans |
Long-term assets |  | $ | — |  |  | $ | 5,220 |  |  | $ | — |  |  | $ | 9,554 |
Long-term liabilities |  |  | (7,589 | ) |  |  | (11,024 | ) |  |  | (6,859 | ) |  |  | (5,882 | )
Net amount recognized at December 31 |  | $ | (7,589 | ) |  | $ | (5,804 | ) |  | $ | (6,859 | ) |  | $ | 3,672 |
The accumulated benefit obligation for all defined benefit pension plans was $81 million and $64 million at December 31, 2023 and 2022, respectively. The summary of the Non-U.S. Pension Plans that have accumulated benefit obligations in excess of plan assets at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
Accumulated benefit obligations |  | $ | 60,815 |  |  | $ | 16,962 |
Fair value of plan assets |  | $ | 52,894 |  |  | $ | 13,616 |
The summary of the Non-U.S. Pension Plans that have projected benefit obligations in excess of plan assets at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
Projected benefit obligations |  | $ | 63,918 |  |  | $ | 19,498 |
Fair value of plan assets |  | $ | 52,894 |  |  | $ | 13,616 |
The summary of the components of net periodic pension costs for the plans for the years ended December 31, 2023, 2022 and 2021 is as follows (in thousands):
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |
Service cost |  | $ | 275 |  |  | $ | 3,073 |  |  | $ | 775 |  |  | $ | 4,018 |  |  | $ | 884 |  |  | $ | 4,577 |
Interest cost |  |  | 1,262 |  |  |  | 2,797 |  |  |  | 706 |  |  |  | 1,360 |  |  |  | 559 |  |  |  | 1,247 |
Expected return on plan assets |  |  | (978 | ) |  |  | (2,653 | ) |  |  | (1,138 | ) |  |  | (1,972 | ) |  |  | (1,011 | ) |  |  | (1,835 | )
Settlement loss |  |  | — |  |  |  | 221 |  |  |  | — |  |  |  | 73 |  |  |  | — |  |  |  | 77 |
Net amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit |  |  | (19 | ) |  |  | (105 | ) |  |  | (19 | ) |  |  | (129 | ) |  |  | (19 | ) |  |  | (87 | )
Net actuarial (gain) loss |  |  | — |  |  |  | (195 | ) |  |  | — |  |  |  | 649 |  |  |  | 10 |  |  |  | 1,186 |
Net periodic pension cost |  | $ | 540 |  |  | $ | 3,138 |  |  | $ | 324 |  |  | $ | 3,999 |  |  | $ | 423 |  |  | $ | 5,165 |
The summary of the changes in amounts recognized in other comprehensive income (loss) for the plans for the years ended December 31, 2023, 2022 and 2021 is as follows (in thousands):
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |
Prior service credit |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (69 | )
Net (loss) gain arising during the year |  |  | (699 | ) |  |  | (9,396 | ) |  |  | 623 |  |  |  | 19,025 |  |  |  | 1,524 |  |  |  | 6,708 |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit |  |  | (19 | ) |  |  | (105 | ) |  |  | (19 | ) |  |  | (129 | ) |  |  | (19 | ) |  |  | (87 | )
Net loss |  |  | — |  |  |  | 26 |  |  |  | — |  |  |  | 722 |  |  |  | 10 |  |  |  | 1,263 |
Currency impact |  |  | — |  |  |  | (58 | ) |  |  | — |  |  |  | 1,305 |  |  |  | — |  |  |  | 1,179 |
Total recognized in other comprehensive (loss) income |  | $ | (718 | ) |  | $ | (9,533 | ) |  | $ | 604 |  |  | $ | 20,923 |  |  | $ | 1,515 |  |  | $ | 8,994 |
The components of net periodic benefit cost other than the service cost component are included in other income, net in the consolidated statements of operations. The summary of the amounts included in accumulated other comprehensive loss in stockholders’ equity for the plans at December 31, 2023 and 2022 is as follows (in thousands):
|  | 2023 |  |  | 2022 |
|  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |
Net actuarial (loss) gain |  | $ | (964 | ) |  | $ | (3,241 | ) |  | $ | (266 | ) |  | $ | 6,157 |
Prior service credit (cost) |  |  | 17 |  |  |  | (156 | ) |  |  | 36 |  |  |  | (20 | )
Total |  | $ | (947 | ) |  | $ | (3,397 | ) |  | $ | (230 | ) |  | $ | 6,137 |
The plans’ investment asset mix is as follows at December 31, 2023 and 2022:
|  | 2023 |  |  | 2022 |
|  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |  |  | U.S. Retiree Healthcare Plan |  |  | Non-U.S. Pension Plans |
Equity securities |  |  | 70 | % |  |  | 4 | % |  |  | 77 | % |  |  | 5 | %
Debt securities |  |  | 30 | % |  |  | 18 | % |  |  | 23 | % |  |  | 18 | %
Cash and cash equivalents |  |  | 0 | % |  |  | 2 | % |  |  | 0 | % |  |  | 2 | %
Insurance contracts and other |  |  | 0 | % |  |  | 76 | % |  |  | 0 | % |  |  | 75 | %
Total |  |  | 100 | % |  |  | 100 | % |  |  | 100 | % |  |  | 100 | %
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% |  |  |  | 13 | %
Debt securities |  |  | 35 | % |  |  | 20% - 50% |  |  |  | 19 | %
Cash and cash equivalents |  |  | 0 | % |  |  | 0% - 10% |  |  |  | 8 | %
Insurance contracts and other |  |  | 5 | % |  |  | 0% - 10% |  |  |  | 60 | %
The asset allocation policy for the U.S. Retiree Healthcare Plan was developed in consideration of the following long-term investment objectives: achieving a return on assets consistent with the investment policy, achieving portfolio returns which compare favorably with those of other similar plans, professionally managed portfolios and of appropriate market indexes and maintaining sufficient liquidity to meet the obligations of the plan. Within the equity portfolio of the U.S. Retiree Healthcare Plan, investments are diversified among market capitalization and investment strategy, and targets a 45% allocation of the equity portfolio to be invested in financial markets outside of the United States. The Company does not invest in its own stock within the U.S. Retiree Healthcare Plan’s assets. Plan assets are measured at fair value using the following valuation techniques and inputs:
Level 1: |  | The fair value of these types of investments is based on market and observable sources from daily quoted prices on nationally recognized securities exchanges.
Level 2: |  | The fair value of these types of investments utilizes data points other than quoted prices in active markets that are observable either directly or indirectly.
Level 3: |  | These bank and insurance investment contracts are issued by well-known, highly-rated companies. The fair value disclosed represents the present value of future cash flows under the terms of the respective contracts. Significant assumptions used to determine the fair value of these contracts include the amount and timing of future cash flows and counterparty credit risk.
There have been no changes in the above valuation techniques associated with determining the value of the plans’ assets during the years ended December 31, 2023 and 2022. The fair value of the Company’s retirement plan assets are as follows at December 31, 2023 (in thousands):
|  | Total at December 31, 2023 |  |  | 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) |  |  | 18,153 |  |  |  | 18,153 |  |  |  | — |  |  |  | — |
Total U.S. Retiree Healthcare Plan |  |  | 18,153 |  |  |  | 18,153 |  |  |  | — |  |  |  | — |
Non-U.S. Pension Plans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents (b) |  |  | 1,611 |  |  |  | 1,611 |  |  |  | — |  |  |  | — |
Mutual funds (c) |  |  | 18,785 |  |  |  | 18,785 |  |  |  | — |  |  |  | — |
Bank and insurance investment contracts (d) |  |  | 66,191 |  |  |  | — |  |  |  | — |  |  |  | 66,191 |
Total Non-U.S. Pension Plans |  |  | 86,587 |  |  |  | 20,396 |  |  |  | — |  |  |  | 66,191 |
Total fair value of retirement plan assets |  | $ | 104,740 |  |  | $ | 38,549 |  |  | $ | — |  |  | $ | 66,191 |
The fair value of the Company’s retirement plan assets are as follows at December 31, 2022 (in thousands):
|  | Total at December 31, 2022 |  |  | 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) |  |  | 15,724 |  |  |  | 15,724 |  |  |  | — |  |  |  | — |
Total U.S. Retiree Healthcare Plan |  |  | 15,724 |  |  |  | 15,724 |  |  |  | — |  |  |  | — |
Non-U.S. Pension Plans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents (b) |  |  | 1,527 |  |  |  | 1,527 |  |  |  | — |  |  |  | — |
Mutual funds (f) |  |  | 18,176 |  |  |  | 18,176 |  |  |  | — |  |  |  | — |
Bank and insurance investment contracts (d) |  |  | 57,994 |  |  |  | — |  |  |  | — |  |  |  | 57,994 |
Total Non-U.S. Pension Plans |  |  | 77,697 |  |  |  | 19,703 |  |  |  | — |  |  |  | 57,994 |
Total fair value of retirement plan assets |  | $ | 93,421 |  |  | $ | 35,427 |  |  | $ | — |  |  | $ | 57,994 |
a) | The mutual fund balance in the U.S. Retiree Healthcare Plan is invested in the following categories: 41% in the common stock of large-cap U.S. companies, 29% in the common stock of international growth companies and 30% 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: 76% in international bonds, 18% in the common stock of international companies and 7% 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: 49% in the common stock of large-cap U.S. companies, 28% in the common stock of international growth companies and 23% 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: 59% in international bonds, 22% in the common stock of international companies and 19% in various other global investments.
The following table summarizes the changes in fair value of the Level 3 retirement plan assets for the years ended December 31, 2023 and 2022 (in thousands) :
|  | Insurance Guaranteed Investment Contracts |
Fair value of assets, December 31, 2021 |  | $ | 65,945 |
Net purchases (sales) and appreciation (depreciation) |  |  | (7,951 | )
Fair value of assets, December 31, 2022 |  |  | 57,994 |
Net purchases (sales) and appreciation (depreciation) |  |  | 8,197 |
Fair value of assets, December 31, 2023 |  | $ | 66,191 |
The weighted-average assumptions used to determine the benefit obligation in the consolidated balance sheets at December 31, 2023, 2022 and 2021 are as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |
Discount rate |  |  | 5.18 | % |  |  | 2.97 | % |  |  | 5.42 | % |  |  | 3.82 | % |  |  | 2.70 | % |  |  | 1.40 | %
Increases in compensation levels |  |  | * | * |  |  | 2.90 | % |  |  | * | * |  |  | 3.14 | % |  |  | * | * |  |  | 2.74 | %
Interest crediting rate |  |  | 5.25 | % |  |  | 2.05 | % |  |  | 5.25 | % |  |  | 1.57 | % |  |  | 5.25 | % |  |  | 0.99 | %
** | Not applicable
The weighted-average assumptions used to determine the net periodic pension cost for the years ended December 31, 2023, 2022 and 2021 are as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |
Discount rate |  |  | 5.42 | % |  |  | 4.70 | % |  |  | 2.70 | % |  |  | 2.09 | % |  |  | 2.25 | % |  |  | 1.40 | %
Return on plan assets |  |  | 6.25 | % |  |  | 3.95 | % |  |  | 6.25 | % |  |  | 3.07 | % |  |  | 6.25 | % |  |  | 2.58 | %
Increases in compensation levels |  |  | * | * |  |  | 4.32 | % |  |  | * | * |  |  | 3.58 | % |  |  | * | * |  |  | 3.11 | %
Interest crediting rate |  |  | 5.25 | % |  |  | 1.47 | % |  |  | 5.25 | % |  |  | 1.55 | % |  |  | 5.25 | % |  |  | 0.77 | %
** | Not applicable
To develop the expected long-term rate of return on assets assumption, the Company considered historical returns and future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio and historical expenses paid by the plan. A one-quarter percentage point increase in the assumed long-term rate of return on assets would decrease the Company’s net periodic benefit cost by less than $1 million. A one-quarter percentage point increase in the discount rate would decrease the Company’s net periodic benefit cost by less than $1 million . During fiscal year 2024, 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, 2023 are as follows (in thousands):
|  | U.S. Retiree Healthcare Plans |  |  | Non-U.S. Pension Plans |  |  | Total |
2024 |  | $ | 1,959 |  |  | $ | 4,018 |  |  | $ | 5,977 |
2025 |  |  | 2,068 |  |  |  | 4,062 |  |  |  | 6,130 |
2026 |  |  | 2,153 |  |  |  | 3,376 |  |  |  | 5,529 |
2027 |  |  | 2,251 |  |  |  | 4,192 |  |  |  | 6,443 |
2028 |  |  | 2,444 |  |  |  | 5,420 |  |  |  | 7,864 |
2029 - 2033 |  |  | 13,807 |  |  |  | 26,732 |  |  |  | 40,539 |

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 70 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480794/715-70-50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (q) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (l) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (o) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (p) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (r)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (r)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480266/715-60-50-3 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration