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Retirement Plans | 6 Months Ended
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Jun. 30, 2019
Retirement Benefits [Abstract] |
Retirement Plans | RETIREMENT PLANS We provide defined-contribution benefits to eligible employees, as well as some remaining defined-benefit pension and other post-retirement benefits. Net periodic defined-benefit pension and other post-retirement benefit cost (credit) for the three- and six-month periods ended June 30, 2019, and July 1, 2018, consisted of the following:
| Pension Benefits | Other Post-retirement Benefits
Three Months Ended | June 30, 2019 |  | July 1, 2018 | June 30, 2019 |  | July 1, 2018
Service cost | $ | 28 |  |  | $ | 44 |  | $ | 2 |  |  | $ | 2 |
Interest cost | 150 |  |  | 140 |  | 9 |  |  | 8 |
Expected return on plan assets | (228 | ) |  | (228 | ) | (9 | ) |  | (10 | )
Recognized net actuarial loss (gain) | 70 |  |  | 93 |  | (2 | ) |  | (1 | )
Amortization of prior service credit | (5 | ) |  | (11 | ) | (1 | ) |  | (1 | )
Net periodic benefit cost (credit) | $ | 15 |  |  | $ | 38 |  | $ | (1 | ) |  | $ | (2 | )
Six Months Ended |  |  |  |  |  |
Service cost | $ | 56 |  |  | $ | 90 |  | $ | 4 |  |  | $ | 5 |
Interest cost | 300 |  |  | 254 |  | 18 |  |  | 16 |
Expected return on plan assets | (456 | ) |  | (407 | ) | (18 | ) |  | (19 | )
Recognized net actuarial loss (gain) | 140 |  |  | 189 |  | (4 | ) |  | (2 | )
Amortization of prior service credit | (9 | ) |  | (22 | ) | (2 | ) |  | (2 | )
Net periodic benefit cost (credit) | $ | 31 |  |  | $ | 104 |  | $ | (2 | ) |  | $ | (2 | )
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 segments. 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 other post-retirement benefit cost exceeds the amount currently allocable to contracts. To the extent we consider recovery of the cost to be probable based on our backlog and probable follow-on contracts, we defer the excess in other contract costs in other current assets on the Consolidated Balance Sheet until the cost is allocable to contracts. For other plans, the amount allocated to contracts and included in revenue has exceeded the plans’ cumulative benefit cost. We have similarly deferred recognition of these excess earnings on the Consolidated Balance Sheet.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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