XML 83 R63.htm IDEA: XBRL DOCUMENT
v3.22.0.1

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Retirement Benefits [Abstract] |
Schedule of Changes in Projected Benefit Obligation, Plan Assets and Funded Status | The following table details the changes in the projected benefit obligation, the fair value of plan assets and the recorded assets or liabilities for our defined benefit pension plans:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Change in projected benefit obligation |  |  |  |  |
Projected benefit obligation at beginning of year | 4,855 |  | 4,446 |  |  | 1,243 |  | 1,230 |
Service cost | 139 |  | 148 |  |  | 44 |  | 44 |
Interest cost | 101 |  | 128 |  |  | 17 |  | 31 |
Participant contributions | 28 |  | 31 |  |  | — |  | — |
Actuarial (gain)/loss 1 | (329) |  | 292 |  |  | (21) |  | 95 |
Benefits paid | (194) |  | (190) |  |  | (84) |  | (128) |
Foreign currency exchange rate changes | — |  | — |  |  | (11) |  | (23) |
Other | — |  | — |  |  | (4) |  | (6) |
Projected benefit obligation at end of year 2 | 4,600 |  | 4,855 |  |  | 1,184 |  | 1,243 |
Change in plan assets |  |  |  |  |
Fair value of plan assets at beginning of year | 4,077 |  | 3,827 |  |  | 1,062 |  | 1,104 |
Actual return on plan assets | 505 |  | 288 |  |  | 151 |  | 83 |
Employer contributions | 120 |  | 121 |  |  | 43 |  | 27 |
Participant contributions | 28 |  | 31 |  |  | — |  | — |
Benefits paid | (194) |  | (190) |  |  | (84) |  | (128) |
Foreign currency exchange rate changes | — |  | — |  |  | (8) |  | (18) |
Other | — |  | — |  |  | (4) |  | (6) |
Fair value of plan assets at end of year 3 | 4,536 |  | 4,077 |  |  | 1,160 |  | 1,062 |
Underfunded status at end of year | (64) |  | (778) |  |  | (24) |  | (181) |
Presented as follows: |  |  |  |  |
Deferred amounts and other assets | 250 |  | 35 |  |  | 98 |  | — |
Accounts payable and other | (9) |  | (9) |  |  | (4) |  | (3) |
Other long-term liabilities | (305) |  | (804) |  |  | (118) |  | (178) |
| (64) |  | (778) |  |  | (24) |  | (181) |
1 Primarily due to increase in the discount rate used to measure the benefit obligations (2020 - primarily due to decrease in the discount rate used to measure the benefit obligations). 2 The accumulated benefit obligation for our Canadian pension plans was $4.3 billion and $4.5 billion as at December 31, 2021 and 2020, respectively. The accumulated benefit obligation for our US pension plans was $1.1 billion and $1.2 billion as at December 31, 2021 and 2020, respectively. 3 Assets in the amount of $13 million (2020 - $11 million) and $84 million (2020 - $59 million), related to our Canadian and United States non-registered supplemental pension plan obligations, are held in grantor trusts and rabbi trusts that, in accordance with federal tax regulations, are not restricted from creditors. These assets are committed for the future settlement of benefit obligations included in the underfunded status as at the end of the year, however they are excluded from plan assets for accounting purposes. For these plans, the accumulated benefit obligation and fair value of plan assets were as follows:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Accumulated benefit obligation | 440 |  | 4,094 |  |  | 115 |  | 1,207 |
Fair value of plan assets | 247 |  | 3,621 |  |  | — |  | 1,062 |
For these plans, the projected benefit obligation and fair value of plan assets were as follows:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Projected benefit obligation | 1,272 |  | 4,434 |  |  | 121 |  | 1,243 |
Fair value of plan assets | 1,020 |  | 3,621 |  |  | — |  | 1,062 |
Schedule of Accumulated Benefit Obligation and Fair Value of Plan Assets | Certain of our OPEB plans have accumulated benefit obligations in excess of the fair value of plan assets. For these plans, the accumulated benefit obligation and fair value of plan assets were as follows:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Accumulated benefit obligation | 274 |  | 321 |  |  | 94 |  | 191 |
Fair value of plan assets | — |  | — |  |  | 51 |  | 106 |
Schedule of Amounts Recognized in AOCI | The amount of pre-tax AOCI relating to our pension plans are as follows:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Net actuarial loss | 226 |  | 542 |  |  | 92 |  | 233 |
Prior service credit | — |  | — |  |  | (1) |  | (1) |
Total amount recognized in AOCI 1 | 226 |  | 542 |  |  | 91 |  | 232 |
1 Excludes amounts related to cumulative translation adjustment. The amount of pre-tax AOCI relating to our OPEB plans are as follows:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Net actuarial (gain)/loss | (35) |  | 15 |  |  | (104) |  | (7) |
Prior service credit | (1) |  | (1) |  |  | (37) |  | (44) |
Total amount recognized in AOCI 1 | (36) |  | 14 |  |  | (141) |  | (51) |
1 Excludes amounts related to cumulative translation adjustment.
Schedule of Net Benefit Costs Recognized | The components of net periodic benefit cost and other amounts recognized in pre-tax Comprehensive income related to our pension plans are as follows:
| Canada |  | US
Year ended December 31, | 2021 | 2020 | 2019 |  | 2021 | 2020 | 2019
(millions of Canadian dollars) |  |  |  |  |  |  |
Service cost | 139 |  | 148 |  | 149 |  |  | 44 |  | 44 |  | 45 |
Interest cost 1 | 101 |  | 128 |  | 139 |  |  | 17 |  | 31 |  | 41 |
Expected return on plan assets 1 | (252) |  | (260) |  | (245) |  |  | (73) |  | (88) |  | (78) |
Amortization/settlement of net actuarial loss 1 | 54 |  | 42 |  | 41 |  |  | 11 |  | 1 |  | 2 |
Amortization/curtailment of prior service credit 1 | — |  | — |  | — |  |  | — |  | (1) |  | (1) |
Net periodic benefit (credit)/cost | 42 |  | 58 |  | 84 |  |  | (1) |  | (13) |  | 9 |
Defined contribution benefit cost | 7 |  | 6 |  | 8 |  |  | — |  | — |  | — |
Net pension (credit)/cost recognized in Earnings | 49 |  | 64 |  | 92 |  |  | (1) |  | (13) |  | 9 |
Amount recognized in OCI: |  |  |  |  |  |  |
| Effect of plan combination | — |  | — |  | — |  |  | — |  | — |  | (6) |
| Amortization/settlement of net actuarial loss | (25) |  | (21) |  | (26) |  |  | (11) |  | (1) |  | (2) |
| Amortization/curtailment of prior service credit | — |  | — |  | — |  |  | — |  | 1 |  | 1 |
| Net actuarial (gain)/loss arising during the year | (291) |  | 118 |  | 115 |  |  | (99) |  | 100 |  | 8 |
Total amount recognized in OCI | (316) |  | 97 |  | 89 |  |  | (110) |  | 100 |  | 1 |
Total amount recognized in Comprehensive income | (267) |  | 161 |  | 181 |  |  | (111) |  | 87 |  | 10 |
1 Reported within Other income/(expense) in the Consolidated Statements of Earnings. The components of net periodic benefit cost and other amounts recognized in pre-tax Comprehensive income related to our OPEB plans are as follows:
| Canada |  | US
Year ended December 31, | 2021 | 2020 | 2019 |  | 2021 | 2020 | 2019
(millions of Canadian dollars) |  |  |  |  |  |  |
Service cost | 6 |  | 5 |  | 5 |  |  | 1 |  | 2 |  | 2 |
Interest cost 1 | 7 |  | 8 |  | 10 |  |  | 3 |  | 7 |  | 10 |
Expected return on plan assets 1 | — |  | — |  | — |  |  | (10) |  | (12) |  | (12) |
Amortization/settlement of net actuarial gain 1 | — |  | (1) |  | (7) |  |  | (1) |  | (1) |  | — |
Amortization/curtailment of prior service credit 1 | — |  | — |  | (1) |  |  | (7) |  | (2) |  | (2) |
Net periodic benefit (credit)/cost recognized in Earnings | 13 |  | 12 |  | 7 |  |  | (14) |  | (6) |  | (2) |
Amount recognized in OCI: |  |  |  |  |  |  |
Amortization/settlement of net actuarial gain | — |  | 1 |  | 7 |  |  | 1 |  | 1 |  | — |
Amortization/curtailment of prior service credit | — |  | — |  | 1 |  |  | 7 |  | 2 |  | 2 |
Net actuarial (gain)/loss arising during the year | (50) |  | 21 |  | 15 |  |  | (80) |  | 15 |  | (8) |
Prior service credit | — |  | — |  | — |  |  | — |  | (33) |  | — |
Total amount recognized in OCI | (50) |  | 22 |  | 23 |  |  | (72) |  | (15) |  | (6) |
Total amount recognized in Comprehensive income | (37) |  | 34 |  | 30 |  |  | (86) |  | (21) |  | (8) |
1 Reported within Other income/(expense) in the Consolidated Statements of Earnings.
Schedule of Actuarial Assumptions Used | The weighted average assumptions made in the measurement of the projected benefit obligation and net periodic benefit cost of our pension plans are as follows:
| Canada |  | US
| 2021 | 2020 | 2019 |  | 2021 | 2020 | 2019
Projected benefit obligation |  |  |  |  |  |  |
Discount rate | 3.2 | % | 2.6 | % | 3.0 | % |  | 2.6 | % | 2.2 | % | 3.0 | %
Rate of salary increase | 2.9 | % | 2.3 | % | 3.2 | % |  | 2.8 | % | 2.7 | % | 2.9 | %
Cash balance interest credit rate | N/A | N/A | N/A |  | 4.3 | % | 4.3 | % | 4.5 | %
Net periodic benefit cost |  |  |  |  |  |  |
Discount rate | 2.6 | % | 3.0 | % | 3.8 | % |  | 2.2 | % | 3.0 | % | 3.9 | %
Rate of return on plan assets | 6.2 | % | 6.8 | % | 7.0 | % |  | 7.3 | % | 7.9 | % | 8.0 | %
Rate of salary increase | 2.3 | % | 3.2 | % | 3.2 | % |  | 2.7 | % | 2.9 | % | 2.9 | %
Cash balance interest credit rate | N/A | N/A | N/A |  | 4.3 | % | 4.5 | % | 4.5 | %
The weighted average assumptions made in the measurement of the accumulated postretirement benefit obligation and net periodic benefit cost of our OPEB plans are as follows:
| Canada |  | US
| 2021 | 2020 | 2019 |  | 2021 | 2020 | 2019
Accumulated postretirement benefit obligation |  |  |  |  |  |  |
Discount rate | 3.2 | % | 2.6 | % | 3.1 | % |  | 2.4 | % | 2.0 | % | 2.8 | %
Net periodic benefit cost |  |  |  |  |  |  |
Discount rate | 2.6 | % | 3.1 | % | 3.8 | % |  | 2.0 | % | 2.8 | % | 4.0 | %
Rate of return on plan assets | N/A | N/A | N/A |  | 6.0 | % | 6.7 | % | 6.7 | %
Schedule of Other Postretirement Benefits | The following table details the changes in the accumulated postretirement benefit obligation, the fair value of plan assets and the recorded assets or liabilities for our defined benefit OPEB plans:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Change in accumulated postretirement benefit obligation |  |  |  |  |
Accumulated postretirement benefit obligation at beginning of year | 321 |  | 293 |  |  | 254 |  | 288 |
Service cost | 6 |  | 5 |  |  | 1 |  | 2 |
Interest cost | 7 |  | 8 |  |  | 3 |  | 7 |
Participant contributions | — |  | — |  |  | 8 |  | 4 |
Actuarial (gain)/loss 1 | (51) |  | 21 |  |  | (69) |  | 17 |
Benefits paid | (9) |  | (6) |  |  | (22) |  | (28) |
Plan amendments | — |  | — |  |  | — |  | (33) |
Foreign currency exchange rate changes | — |  | — |  |  | (3) |  | (4) |
Other | — |  | — |  |  | 1 |  | 1 |
Accumulated postretirement benefit obligation at end of year | 274 |  | 321 |  |  | 173 |  | 254 |
Change in plan assets |  |  |  |  |
Fair value of plan assets at beginning of year | — |  | — |  |  | 188 |  | 188 |
Actual return on plan assets | — |  | — |  |  | 22 |  | 14 |
Employer contributions | 9 |  | 6 |  |  | 6 |  | 12 |
Participant contributions | — |  | — |  |  | 8 |  | 4 |
Benefits paid | (9) |  | (6) |  |  | (22) |  | (28) |
Foreign currency exchange rate changes | — |  | — |  |  | (3) |  | (3) |
Other | — |  | — |  |  | 2 |  | 1 |
Fair value of plan assets at end of year | — |  | — |  |  | 201 |  | 188 |
Overfunded/(underfunded) status at end of year | (274) |  | (321) |  |  | 28 |  | (66) |
Presented as follows: |  |  |  |  |
Deferred amounts and other assets | — |  | — |  |  | 71 |  | 19 |
Accounts payable and other | (12) |  | (13) |  |  | — |  | (6) |
Other long-term liabilities | (262) |  | (308) |  |  | (43) |  | (79) |
| (274) |  | (321) |  |  | 28 |  | (66) |
1 Primarily due to increase in the discount rate used to measure the benefit obligations (2020 - primarily due to decrease in the discount rate used to measure the benefit obligations).
Schedule of Assumed Health Care Cost Trend Rates | The assumed rates for the next year used to measure the expected cost of benefits are as follows:
| Canada |  | US
| 2021 | 2020 |  | 2021 | 2020
Health care cost trend rate assumed for next year | 4.0 | % | 4.0 | % |  | 7.0 | % | 6.8 | %
Rate to which the cost trend is assumed to decline (ultimate trend rate) | 4.0 | % | 4.0 | % |  | 4.5 | % | 4.5 | %
Year that the rate reaches the ultimate trend rate | N/A | N/A |  | 2037 | 2037
Schedule of Allocation of Plan Assets | The asset allocation targets and major categories of plan assets are as follows:
| Canada |  | US
| Target | December 31, |  | Target | December 31,
Asset Category | Allocation | 2021 | 2020 |  | Allocation | 2021 | 2020
Equity securities | 43.8 | % | 46.7 | % | 47.2 | % |  | 45.0 | % | 52.5 | % | 55.6 | %
Fixed income securities | 28.9 | % | 29.8 | % | 29.6 | % |  | 20.1 | % | 18.4 | % | 17.2 | %
Alternatives 1 | 27.3 | % | 23.5 | % | 23.2 | % |  | 34.9 | % | 29.1 | % | 27.2 | %
1 Alternatives include investments in private debt, private equity, infrastructure and real estate funds. Fund values are based on the net asset value of the funds that invest directly in the aforementioned underlying investments. The values of the investments have been estimated using the capital accounts representing the plan's ownership interest in the funds.
Schedule of Changes in Fair Value of Plan Assets | The following table summarizes the fair value of plan assets for our pension plans recorded at each fair value hierarchy level:
| Canada |  | US
| Level 1 1 | Level 2 2 | Level 3 3 | Total |  | Level 1 1 | Level 2 2 | Level 3 3 | Total
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |
December 31, 2021 |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 180 |  | — |  | — |  | 180 |  |  | 10 |  | — |  | — |  | 10 |
Equity securities |  |  |  |  |  |  |  |  |
Canada | 198 |  | 228 |  | — |  | 426 |  |  | — |  | — |  | — |  | — |
US | 1 |  | — |  | — |  | 1 |  |  | — |  | — |  | — |  | — |
Global | — |  | 1,693 |  | — |  | 1,693 |  |  | — |  | 609 |  | — |  | 609 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government | 258 |  | 459 |  | — |  | 717 |  |  | — |  | 86 |  | — |  | 86 |
Corporate | — |  | 453 |  | — |  | 453 |  |  | — |  | 118 |  | — |  | 118 |
Alternatives 4 | — |  | — |  | 1,064 |  | 1,064 |  |  | — |  | — |  | 337 |  | 337 |
Forward currency contracts | — |  | 2 |  | — |  | 2 |  |  | — |  | — |  | — |  | — |
Total pension plan assets at fair value | 637 |  | 2,835 |  | 1,064 |  | 4,536 |  |  | 10 |  | 813 |  | 337 |  | 1,160 |
December 31, 2020 |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 213 |  | — |  | — |  | 213 |  |  | 5 |  | — |  | — |  | 5 |
Equity securities |  |  |  |  |  |  |  |  |
Canada | 178 |  | 188 |  | — |  | 366 |  |  | — |  | — |  | — |  | — |
US | 2 |  | — |  | — |  | 2 |  |  | — |  | — |  | — |  | — |
Global | — |  | 1,556 |  | — |  | 1,556 |  |  | — |  | 590 |  | — |  | 590 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government | 207 |  | 378 |  | — |  | 585 |  |  | — |  | 75 |  | — |  | 75 |
Corporate | — |  | 410 |  | — |  | 410 |  |  | — |  | 103 |  | — |  | 103 |
Alternatives 4 | — |  | — |  | 912 |  | 912 |  |  | — |  | — |  | 289 |  | 289 |
Forward currency contracts | — |  | 33 |  | — |  | 33 |  |  | — |  | — |  | — |  | — |
Total pension plan assets at fair value | 600 |  | 2,565 |  | 912 |  | 4,077 |  |  | 5 |  | 768 |  | 289 |  | 1,062 |
1 Level 1 assets include assets with quoted prices in active markets for identical assets. 2 Level 2 assets include assets with significant observable inputs. 3 Level 3 assets include assets with significant unobservable inputs. 4 Alternatives include investments in private debt, private equity, infrastructure and real estate funds. Changes in the net fair value of pension plan assets classified as Level 3 in the fair value hierarchy were as follows:
| Canada |  | US
December 31, | 2021 | 2020 |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Balance at beginning of year | 912 |  | 852 |  |  | 289 |  | 276 |
Unrealized and realized gains/(losses) | 77 |  | (27) |  |  | 38 |  | 7 |
Purchases and settlements, net | 75 |  | 87 |  |  | 10 |  | 6 |
Balance at end of year | 1,064 |  | 912 |  |  | 337 |  | 289 |
OPEB Plans The following table summarizes the fair value of plan assets for our US funded OPEB plans recorded at each fair value hierarchy level:
|  |  |  |  |  | Level 1 1 | Level 2 2 | Level 3 3 | Total
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |
December 31, 2021 |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  |  |  |  | 4 |  | — |  | — |  | 4 |
Equity securities |  |  |  |  |  |  |  |  |
US |  |  |  |  |  | — |  | 39 |  | — |  | 39 |
Global |  |  |  |  |  | — |  | 75 |  | — |  | 75 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government |  |  |  |  |  | 47 |  | 6 |  | — |  | 53 |
Corporate |  |  |  |  |  | — |  | 8 |  | — |  | 8 |
Alternatives 4 |  |  |  |  |  | — |  | — |  | 22 |  | 22 |
Total OPEB plan assets at fair value |  |  |  |  |  | 51 |  | 128 |  | 22 |  | 201 |
December 31, 2020 |  |  |  |  |  |  |  |  |
Equity securities |  |  |  |  |  |  |  |  |
US |  |  |  |  |  | — |  | 35 |  | — |  | 35 |
Global |  |  |  |  |  | — |  | 79 |  | — |  | 79 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government |  |  |  |  |  | 38 |  | 6 |  | — |  | 44 |
Corporate |  |  |  |  |  | — |  | 8 |  | — |  | 8 |
Alternatives 4 |  |  |  |  |  | — |  | — |  | 22 |  | 22 |
Total OPEB plan assets at fair value |  |  |  |  |  | 38 |  | 128 |  | 22 |  | 188 |
1 Level 1 assets include assets with quoted prices in active markets for identical assets. 2 Level 2 assets include assets with significant observable inputs. 3 Level 3 assets include assets with significant unobservable inputs. 4 Alternatives includes investments in private debt, private equity, infrastructure and real estate. Changes in the net fair value of US funded OPEB plan assets classified as Level 3 in the fair value hierarchy were as follows:
December 31, |  |  |  | 2021 | 2020
(millions of Canadian dollars) |  |  |  |  |
Balance at beginning of year |  |  |  | 22 |  | 18 |
Unrealized and realized gains |  |  |  | 2 |  | 1 |
Purchases and settlements, net |  |  |  | (2) |  | 3 |
Balance at end of year |  |  |  | 22 |  | 22 |
Schedule of Expected Benefit Payments and Employer Contributions |
Year ending December 31, | 2022 | 2023 | 2024 | 2025 | 2026 | 2027-2031
(millions of Canadian dollars) |  |  |  |  |  |
Pension |  |  |  |  |  |
Canada | 197 |  | 203 |  | 208 |  | 212 |  | 217 |  | 1,163 |
US | 80 |  | 78 |  | 78 |  | 76 |  | 77 |  | 374 |
OPEB |  |  |  |  |  |
Canada | 12 |  | 12 |  | 12 |  | 13 |  | 13 |  | 67 |
US | 17 |  | 15 |  | 14 |  | 13 |  | 12 |  | 51 |

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 Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 + Details
Name: | us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + 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 (d)(5) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + 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 (b) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans 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. + 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 (a) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved. + 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 (l) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfHealthCareCostTrendRatesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration