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Retirement Plans | 9 Months Ended
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Sep. 28, 2014
Compensation and Retirement Disclosure [Abstract] |
Retirement Plans | RETIREMENT PLANS We provide defined-contribution benefits, as well as defined-benefit pension and other post-retirement benefits, to eligible employees. Net periodic cost associated with our defined-benefit pension and other post-retirement benefit plans for the three- and nine-month periods ended September 29, 2013, and September 28, 2014, consisted of the following:
| Pension Benefits | Other Post-retirement Benefits
Three Months Ended | September 29, 2013 |  | September 28, 2014 | September 29, 2013 |  | September 28, 2014
Service cost | $ | 80 |  |  | $ | 49 |  | $ | 4 |  |  | $ | 3 |
Interest cost | 124 |  |  | 133 |  | 13 |  |  | 13 |
Expected return on plan assets | (148 | ) |  | (164 | ) | (7 | ) |  | (8 | )
Recognized net actuarial loss | 106 |  |  | 73 |  | 6 |  |  | 2 |
Amortization of prior service (credit) cost | (16 | ) |  | (16 | ) | 2 |  |  | — |
Net periodic cost | $ | 146 |  |  | $ | 75 |  | $ | 18 |  |  | $ | 10 |
| Pension Benefits | Other Post-retirement Benefits
Nine Months Ended | September 29, 2013 |  | September 28, 2014 | September 29, 2013 |  | September 28, 2014
Service cost | $ | 240 |  |  | $ | 145 |  | $ | 12 |  |  | $ | 9 |
Interest cost | 372 |  |  | 399 |  | 39 |  |  | 39 |
Expected return on plan assets | (444 | ) |  | (492 | ) | (21 | ) |  | (24 | )
Recognized net actuarial loss | 318 |  |  | 221 |  | 18 |  |  | 7 |
Amortization of prior service (credit) cost | (46 | ) |  | (50 | ) | 6 |  |  | (1 | )
Net periodic cost | $ | 440 |  |  | $ | 223 |  | $ | 54 |  |  | $ | 30 |
Our contractual arrangements with the U.S. government provide for the recovery of contributions to our pension and other post-retirement benefit plans covering employees working in our defense business groups. For non-funded plans, our government contracts allow us to recover claims paid. Following payment, these recoverable amounts are allocated to contracts and billed to the customer in accordance with the Cost Accounting Standards (CAS) and specific contractual terms. For some of these plans, the cumulative pension and post-retirement benefit cost exceeds the amount currently allocable to contracts. To the extent recovery of the cost is considered probable based on our backlog and probable follow-on contracts, we defer the excess in contracts in process on the Consolidated Balance Sheets until the cost is allocable to contracts. See Note F for discussion of our deferred contract costs. For other plans, the amount allocated to contracts and included in revenues has exceeded the plans’ cumulative benefit cost. We have deferred recognition of these excess earnings to provide a better matching of revenues and expenses. These deferrals have been classified against the plan assets on the Consolidated Balance Sheets. In 2011, changes were made to the CAS to harmonize the regulations with the Pension Protection Act of 2006 (PPA). For certain contracts awarded prior to February 27, 2012, we are entitled to recover additional pension costs from our customers resulting from the CAS harmonization with the PPA. We submitted REAs of approximately $165 for these contracts in 2012. These REAs remained outstanding on September 28, 2014, and are subject to negotiation with our customer, the U.S. Department of Defense.

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