XML 75 R22.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Retirement Plans | 12 Months Ended
--- | ---
May. 31, 2015
Retirement Plans [Abstract] |
Retirement Plans | NOTE 13: RETIREMENT PLANS We sponsor programs that provide retirement benefits to most of our employees. These programs include defined benefit pension plans, defined contribution plans and postretirement healthcare plans. The accounting for pension and postretirement healthcare plans includes numerous assumptions, such as: discount rates; expected long-term investment returns on plan assets; future salary increases; employee turnover; mortality; and retirement ages. During the fourth quarter of 2015, we adopted mark-to-market accounting for the recognition of our actuarial gains and losses related to our defined benefit pension and postretirement healthcare plans as described in Note 1. The accounting guidance related to postretirement benefits requires recognition in the balance sheet of the funded status of defined benefit pension and other postretirement benefit plans, and the recognition in either expense or AOCI of unrecognized gains or losses and prior service costs or credits. The funded status is measured as the difference between the fair value of the plan's assets and the projected benefit obligation (“PBO”) of the plan. A summary of our retirement plans costs over the past three years is as follows, as well as the amounts associated with each component of the pre-tax mark-to-market loss (gain) (in millions):
|  | 2015 |  | 2014 |  | 2013
Defined benefit pension plans | $ | (41) |  | $ | 99 |  | $ | 163
Defined contribution plans |  | 385 |  |  | 363 |  |  | 354
Postretirement healthcare plans |  | 81 |  |  | 78 |  |  | 78
Retirement plans mark-to-market adjustment |  | 2,190 |  |  | 15 |  |  | (1,368)
|  | $ | 2,615 |  | $ | 555 |  | $ | (773)
The components of the pre-tax mark-to-market losses (gains) are as follows, in millions: |  |  |
Discount rate changes | $ | 791 |  | $ | 705 |  | $ | (1,076)
Actual versus expected return on assets |  | (35) |  |  | (1,013) |  |  | (696)
Demographic assumption changes |  | 1,434 |  |  | 323 |  |  | 404
Total mark-to-market loss (gain) | $ | 2,190 |  | $ | 15 |  | $ | (1,368)
2015 The implementation of new U.S. mortality tables in 2015 resulted in an increased participant life expectancy assumption, which increased the overall projected benefit obligation by $1.2 billion. The weighted average discount rate for all of our pension and postretirement healthcare plans declined from 4.57% at May 31, 2014 to 4.38% at May 31, 2015. 2014 The actual rate of return on our U.S. Pension Plan assets of 13.3% exceeded our expected return of 7.75% primarily due to a favorable investment environment for global equity markets. The weighted average discount rate for all of our pension and postretirement healthcare plans decreased from 4.76% at May 31, 2013 to 4.57% at May 31, 2014. 2013 The weighted average discount rate for all of our pension and postretirement healthcare plans increased from 4.44% at May 31, 2012 to 4.76% at May 31, 2013. The actual rate of return on our U.S. Pension Plan assets of 12.1% exceeded our expected return of 8.0% primarily due to a favorable investment environment for global equity and credit markets. PENSION PLANS. Our largest pension plan covers certain U.S. employees age 21 and over, with at least one year of service. Pension benefits for most employees are accrued under a cash balance formula we call the Portable Pension Account. Under the Portable Pension Account, the retirement benefit is expressed as a dollar amount in a notional account that grows with annual credits based on pay, age and years of credited service, and interest on the notional account balance. The Portable Pension Account benefit is payable as a lump sum or an annuity at retirement at the election of the employee. The plan interest credit rate varies from year to year based on a U.S. Treasury index. Prior to 2009, certain employees earned benefits using a traditional pension formula (based on average earnings and years of service). Benefits under this formula were capped on May 31, 2008 for most employees. We also sponsor or participate in nonqualified benefit plans covering certain of our U.S. employee groups and other pension plans covering certain of our international employees. The international defined benefit pension plans provide benefits primarily based on earnings and years of service and are funded in compliance with local laws and practices. POSTRETIREMENT HEALTHCARE PLANS. Certain of our subsidiaries offer medical, dental and vision coverage to eligible U.S. retirees and their eligible dependents. U.S. employees covered by the principal plan become eligible for these benefits at age 55 and older, if they have permanent, continuous service of at least 10 years after attainment of age 45 if hired prior to January 1, 1988, or at least 20 years after attainment of age 35 if hired on or after January 1, 1988. Postretirement healthcare benefits are capped at 150% of the 1993 per capita projected employer cost, which has been reached and, therefore, these benefits are not subject to additional future inflation. PENSION PLAN ASSUMPTIONS. Our pension cost is materially affected by the discount rate used to measure pension obligations, the level of plan assets available to fund those obligations and the expected long-term rate of return on plan assets. We use a measurement date of May 31 for our pension and postretirement healthcare plans. Management reviews the assumptions used to measure pension costs on an annual basis. Economic and market conditions at the measurement date impact these assumptions from year to year. Actuarial gains or losses are generated for changes in assumptions and to the extent that actual results differ from those assumed. These actuarial gains and losses are immediately recognized and expensed in a fourth quarter mark-to-market adjustment.
Weighted-average actuarial assumptions for our primary U.S. retirement plans, which represent substantially all of our PBO and accumulated postretirement benefit obligation ("APBO"), are as follows:
|  | Pension Plans |  | Postretirement Healthcare Plans
|  | 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013
Discount rate used to determine benefit obligation | 4.42 | % |  | 4.60 | % |  | 4.79 | % |  | 4.60 | % |  | 4.70 | % |  | 4.91 | %
Discount rate used to determine net periodic benefit cost | 4.60 |  |  | 4.79 |  |  | 4.44 |  |  | 4.70 |  |  | 4.91 |  |  | 4.55 |
Rate of increase in future compensation levels |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| used to determine benefit obligation | 4.62 |  |  | 4.56 |  |  | 4.54 |  |  | - |  |  | - |  |  | - |
Rate of increase in future compensation levels |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| used to determine net periodic benefit cost | 4.56 |  |  | 4.54 |  |  | 4.62 |  |  | - |  |  | - |  |  | - |
Expected long-term rate of return on assets - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Consolidated | 7.75 |  |  | 7.75 |  |  | 8.00 |  |  | - |  |  | - |  |  | - |
Expected long-term rate of return on assets - Segment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Reporting | 6.50 |  |  | 6.50 |  |  | 6.50 |  |  | - |  |  | - |  |  | - |
The expected average rate of return on plan assets is the expected future long-term rate of earnings on plan assets and is a forward-looking assumption that materially affects our pension cost. Establishing the expected future rate of investment return on our pension assets is a judgmental matter. We review the expected long-term rate of return on an annual basis and revise it as appropriate. Management considers the following factors in determining this assumption: the duration of our pension plan liabilities, which drives the investment strategy we can employ with our pension plan assets; the types of investment classes in which we invest our pension plan assets and the expected compound geometric return we can reasonably expect those investment classes to earn over time; and the investment returns we can reasonably expect our investment management program to achieve in excess of the returns we could expect if investments were made strictly in indexed funds. Our consolidated expected long-term rate of return on plan assets was 7.75% in 2015 and 2014 and 8% in 2013. Our actual return in each of the past three years exceeded those amounts for our principal U.S. domestic pension plan. However, for 2016, we have lowered our EROA assumption for long-term returns on plan assets to 6.50% as we continue to implement our asset and liability management strategy. In lowering this assumption we considered our historical returns, our current capital markets outlook and our investment strategy for our plan assets, including the impact of the duration of our plan liability. Our actual return on plan assets has contracted from 2014 as we have increased our asset allocation to lower yielding fixed income investments. For the 15-year period ended May 31, 2015, our actual annual returns were 6.70%. The investment strategy for pension plan assets is to utilize a diversified mix of global public and private equity portfolios, together with fixed-income portfolios, to earn a long-term investment return that meets our pension plan obligations. Our pension plan assets are invested primarily in publicly tradeable securities, and our pension plans hold only a minimal investment in FedEx common stock that is entirely at the discretion of third-party pension fund investment managers. Our largest holding classes are Corporate Fixed Income Securities and Government Fixed Income Securities (which are largely benchmarked against the Barclays Long Government/Long Corporate Index), and U.S. and International Large Cap Equities (which are mainly indexed to the S&P 500 Index and other global indices). Accordingly, we do not have any significant concentrations of risk. Active management strategies are utilized within the plan in an effort to realize investment returns in excess of market indices. As part of our strategy to manage pension costs and funded status volatility, we have transitioned to a liability-driven investment strategy to better align plan assets with liabilities. Our investment strategy also includes the limited use of derivative financial instruments on a discretionary basis to improve investment returns and manage exposure to market risk. In all cases, our investment managers are prohibited from using derivatives for speculative purposes and are not permitted to use derivatives to leverage a portfolio. Following is a description of the valuation methodologies used for investments measured at fair value: Cash and cash equivalents. These Level 1 investments include cash, cash equivalents and foreign currency valued using exchange rates. The Level 2 investments include commingled funds valued using the net asset value. Domestic, international and global equities. These Level 1 investments are valued at the closing price or last trade reported on the major market on which the individual securities are traded. The Level 2 investments are commingled funds valued using the net asset value. Private equity. The valuation of these Level 3 investments requires significant judgment due to the absence of quoted market prices, the inherent lack of liquidity and the long-term nature of such assets. Investments are valued based upon recommendations of our investment managers incorporating factors such as contributions and distributions, market transactions, market comparables and performance multiples. Fixed income. We determine the fair value of these Level 2 corporate bonds, U.S. and non-U.S. government securities and other fixed income securities by using bid evaluation pricing models or quoted prices of securities with similar characteristics. The fair values of investments by level and asset category and the weighted-average asset allocations for our domestic pension plans at the measurement date are presented in the following table (in millions):
|  | Plan Assets at Measurement Date
|  | 2015
|  |  |  |  |  | Target |  | Quoted Prices in Active Markets |  | Other Observable Inputs |  | Unobservable Inputs
Asset Class | Fair Value |  | Actual % |  | Range % |  | Level 1 |  | Level 2 |  | Level 3
Cash and cash equivalents | $ | 738 |  | 3 | % |  | 0-5 | % |  | $ | 36 |  | $ | 702 |  |  |
Equities |  |  |  |  |  |  | 35-55 |  |  |  |  |  |  |  |  |  |
| U.S. large cap equity |  | 4,291 |  | 19 |  |  |  |  |  |  | 302 |  |  | 3,989 |  |  |
| International equities |  | 3,064 |  | 14 |  |  |  |  |  |  | 2,429 |  |  | 635 |  |  |
| Global equities |  | 2,579 |  | 11 |  |  |  |  |  |  |  |  |  | 2,579 |  |  |
| U.S. SMID cap equity |  | 979 |  | 4 |  |  |  |  |  |  | 979 |  |  |  |  |  |
| Private equities |  | 226 |  | 1 |  |  |  |  |  |  |  |  |  |  |  | $ | 226
Fixed income securities |  |  |  |  |  |  | 45-65 |  |  |  |  |  |  |  |  |  |
| Corporate |  | 6,455 |  | 28 |  |  |  |  |  |  |  |  |  | 6,455 |  |  |
| Government |  | 4,645 |  | 20 |  |  |  |  |  |  |  |  |  | 4,645 |  |  |
| Mortgage backed and other |  | 213 |  | 1 |  |  |  |  |  |  |  |  |  | 213 |  |  |
Other |  | (184) |  | (1) |  |  |  |  |  |  | (181) |  |  | (3) |  |  |
|  | $ | 23,006 |  | 100 | % |  |  |  |  | $ | 3,565 |  | $ | 19,215 |  | $ | 226
|  | 2014
|  |  |  |  |  |  |  | Target |  | Quoted Prices in Active Markets |  | Other Observable Inputs |  | Unobservable Inputs
Asset Class | Fair Value |  | Actual % |  | Range % |  | Level 1 |  | Level 2 |  | Level 3
Cash and cash equivalents | $ | 313 |  | 2 | % |  | 0 - 5 | % |  | $ | 55 |  | $ | 258 |  |  |
Equities |  |  |  |  |  |  | 35 - 55 |  |  |  |  |  |  |  |  |  |
| U.S. large cap equity |  | 5,196 |  | 24 |  |  |  |  |  |  | 55 |  |  | 5,141 |  |  |
| International equities |  | 2,652 |  | 12 |  |  |  |  |  |  | 2,206 |  |  | 446 |  |  |
| Global equities |  | 1,367 |  | 7 |  |  |  |  |  |  |  |  |  | 1,367 |  |  |
| U.S. SMID cap equity |  | 886 |  | 4 |  |  |  |  |  |  | 886 |  |  |  |  |  |
| Private equities |  | 276 |  | 1 |  |  |  |  |  |  |  |  |  |  |  | $ | 276
Fixed income securities |  |  |  |  |  |  | 45 - 65 |  |  |  |  |  |  |  |  |  |
| Corporate |  | 5,758 |  | 27 |  |  |  |  |  |  |  |  |  | 5,758 |  |  |
| Government |  | 4,782 |  | 22 |  |  |  |  |  |  |  |  |  | 4,782 |  |  |
| Mortgage backed and other |  | 275 |  | 1 |  |  |  |  |  |  |  |  |  | 275 |  |  |
Other |  | (61) |  | - |  |  |  |  |  |  | (61) |  |  |  |  |  |
|  | $ | 21,444 |  | 100 | % |  |  |  |  | $ | 3,141 |  | $ | 18,027 |  | $ | 276
The change in fair value of Level 3 assets that use significant unobservable inputs is shown in the table below (in millions):
|  | 2015 |  | 2014
Balance at beginning of year | $ | 276 |  | $ | 332
Actual return on plan assets: |  |  |  |  |
| Assets held during current year |  | (15) |  |  | (17)
| Assets sold during the year |  | 43 |  |  | 53
Purchases, sales and settlements |  | (78) |  |  | (92)
Balance at end of year | $ | 226 |  | $ | 276
The following table provides a reconciliation of the changes in the pension and postretirement healthcare plans' benefit obligations and fair value of assets over the two-year period ended May 31, 2015 and a statement of the funded status as of May 31, 2015 and 2014 (in millions):
|  |  | Pension Plans |  | Postretirement Healthcare Plans
|  |  | 2015 |  | 2014 |  | 2015 |  | 2014
Accumulated Benefit Obligation ("ABO") | $ | 26,793 |  | $ | 23,805 |  |  |  |  |  |
Changes in Projected Benefit Obligation ("PBO") and |  |  |  |  |  |  |  |  |  |  |
| Accumulated Postretirement Benefit Obligation ("APBO") |  |  |  |  |  |  |  |  |  |  |
PBO/APBO at the beginning of year | $ | 24,578 |  | $ | 22,600 |  | $ | 883 |  | $ | 828
| Service cost |  | 653 |  |  | 657 |  |  | 40 |  |  | 38
| Interest cost |  | 1,096 |  |  | 1,055 |  |  | 41 |  |  | 40
| Actuarial loss |  | 2,231 |  |  | 1,021 |  |  | 6 |  |  | 5
| Benefits paid |  | (815) |  |  | (801) |  |  | (73) |  |  | (62)
| Other |  | (231) |  |  | 46 |  |  | 32 |  |  | 34
PBO/APBO at the end of year | $ | 27,512 |  | $ | 24,578 |  | $ | 929 |  | $ | 883
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at the beginning of year | $ | 21,907 |  | $ | 19,433 |  | $ | - |  | $ | -
| Actual return on plan assets |  | 1,718 |  |  | 2,509 |  |  | - |  |  | -
| Company contributions |  | 746 |  |  | 727 |  |  | 37 |  |  | 28
| Benefits paid |  | (815) |  |  | (801) |  |  | (73) |  |  | (62)
| Other |  | (51) |  |  | 39 |  |  | 36 |  |  | 34
Fair value of plan assets at the end of year | $ | 23,505 |  | $ | 21,907 |  | $ | - |  | $ | -
Funded Status of the Plans | $ | (4,007) |  | $ | (2,671) |  | $ | (929) |  | $ | (883)
Amount Recognized in the Balance Sheet at May 31: |  |  |  |  |  |  |  |  |  |  |
| Noncurrent asset | $ | 26 |  |  | 5 |  |  |  |  |  |
| Current pension, postretirement healthcare and other |  |  |  |  |  |  |  |  |  |  |
|  | benefit obligations |  | (34) |  | $ | (41) |  | $ | (42) |  | $ | (41)
| Noncurrent pension, postretirement healthcare and other |  |  |  |  |  |  |  |  |  |  |
|  | benefit obligations |  | (3,999) |  |  | (2,635) |  |  | (887) |  |  | (842)
Net amount recognized | $ | (4,007) |  | $ | (2,671) |  | $ | (929) |  | $ | (883)
Amounts Recognized in AOCI and not yet reflected in |  |  |  |  |  |  |  |  |  |  |
| Net Periodic Benefit Cost: |  |  |  |  |  |  |  |  |  |  |
|  | Prior service (credit) cost and other | $ | (668) |  | $ | (670) |  | $ | - |  | $ | 1
Amounts Recognized in AOCI and not yet reflected in |  |  |  |  |  |  |  |  |  |  |
| Net Periodic Benefit Cost expected to be amortized in |  |  |  |  |  |  |  |  |  |  |
| next year's Net Periodic Benefit Cost: |  |  |  |  |  |  |  |  |  |  |
|  | Prior service credit and other | $ | (121) |  | $ | (115) |  | $ | - |  | $ | -
Our pension plans included the following components at May 31 (in millions):
|  |  |  |  | PBO |  | Fair Value of Plan Assets |  | Funded Status
2015 |  |  |  |  |  |  |  |  |  |  |  |
| Qualified |  |  |  |  | $ | 26,365 |  | $ | 23,006 |  | $ | (3,359)
| Nonqualified |  |  |  |  |  | 271 |  |  | - |  |  | (271)
| International Plans |  |  |  |  |  | 876 |  |  | 499 |  |  | (377)
| Total |  |  |  |  | $ | 27,512 |  | $ | 23,505 |  | $ | (4,007)
2014 |  |  |  |  |  |  |  |  |  |  |  |
| Qualified |  |  |  |  | $ | 23,439 |  | $ | 21,444 |  | $ | (1,995)
| Nonqualified |  |  |  |  |  | 280 |  |  | - |  |  | (280)
| International Plans |  |  |  |  |  | 859 |  |  | 463 |  |  | (396)
| Total |  |  |  |  | $ | 24,578 |  | $ | 21,907 |  | $ | (2,671)
The table above provides the PBO, fair value of plan assets and funded status of our pension plans on an aggregated basis. The following table presents our plans on a disaggregated basis to show those plans (as a group) whose assets did not exceed their liabilities. These plans are comprised of our unfunded nonqualified plans, certain international plans and our U.S. Pension Plans. The fair value of plan assets for pension plans with a PBO or ABO in excess of plan assets at May 31 were as follows (in millions):
|  |  | PBO Exceeds the Fair Value of Plan Assets
|  |  | 2015 |  | 2014
Pension Benefits |  |  |  |  |
| Fair value of plan assets | $ | 23,099 |  | $ | 21,543
| PBO |  | (27,132) |  |  | (24,219)
| Net funded status | $ | (4,033) |  | $ | (2,676)
|  |  | ABO Exceeds the Fair Value of Plan Assets
|  |  | 2015 |  | 2014
Pension Benefits |  |  |  |  |
| ABO(1) | $ | (26,413) |  | $ | (23,447)
| Fair value of plan assets |  | 23,099 |  |  | 21,542
| PBO |  | (27,132) |  |  | (24,218)
| Net funded status | $ | (4,033) |  | $ | (2,676)
(1)ABO not used in determination of funded status. Contributions to our U.S. Pension Plans for the years ended May 31 were as follows (in millions):
|  |  | 2015 |  | 2014
| Required | $ | 388 |  | $ | 645
| Voluntary |  | 272 |  |  | 15
|  | $ | 660 |  | $ | 660
For 2016, we anticipate making contributions to our U.S. Pension Plans totaling $660 million (approximately $500 million of which are required). Net periodic benefit cost for the three years ended May 31 were as follows (in millions):
| Pension Plans |  | Postretirement Healthcare Plans
| 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013
Service cost | $ | 653 |  | $ | 657 |  | $ | 692 |  | $ | 40 |  | $ | 38 |  | $ | 42
Interest cost |  | 1,096 |  |  | 1,055 |  |  | 968 |  |  | 41 |  |  | 40 |  |  | 36
Expected return on plan assets |  | (1,678) |  |  | (1,495) |  |  | (1,383) |  |  | - |  |  | - |  |  | -
Amortization of prior service credit |  | (115) |  |  | (115) |  |  | (114) |  |  | - |  |  | - |  |  | -
Actuarial losses (gains) and other |  | 2,190 |  |  | 7 |  |  | (1,350) |  |  | 6 |  |  | 5 |  |  | (17)
Net periodic benefit cost | $ | 2,146 |  | $ | 109 |  | $ | (1,187) |  | $ | 87 |  | $ | 83 |  | $ | 61
Amounts recognized in OCI for all plans for the years ended May 31 were as follows (in millions): |  |  |
|  |  | 2015 |  | 2014
|  |  | Pension Plans |  | Postretirement Healthcare Plans |  | Pension Plans |  | Postretirement Healthcare Plans
|  |  | Gross Amount |  | Net of Tax Amount |  | Gross Amount |  | Net of Tax Amount |  | Gross Amount |  | Net of Tax Amount |  | Gross Amount |  | Net of Tax Amount
Prior service cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| arising during period | $ | (113) |  | $ | (72) |  | $ | (1) |  | $ | - |  | $ | (1) |  | $ | (1) |  | $ | - |  | $ | -
Amortizations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Prior services credit |  | 115 |  |  | 72 |  |  | - |  |  | - |  |  | 115 |  |  | 77 |  |  | - |  |  | -
Total recognized in OCI | $ | 2 |  | $ | - |  | $ | (1) |  | $ | - |  | $ | 114 |  | $ | 76 |  | $ | - |  | $ | -
Benefit payments, which reflect expected future service, are expected to be paid as follows for the years ending May 31 (millions):
| Pension Plans |  | Postretirement Healthcare Plans |
2016 | $ | 913 |  | $ | 42 |
2017 |  | 998 |  |  | 42 |
2018 |  | 1,047 |  |  | 45 |
2019 |  | 1,147 |  |  | 46 |
2020 |  | 1,258 |  |  | 48 |
2021-2025 |  | 8,107 |  |  | 275 |
These estimates are based on assumptions about future events. Actual benefit payments may vary significantly from these estimates. Future medical benefit claims costs are estimated to increase at an annual rate of 7.3% during 2016, decreasing to an annual growth rate of 4.5% in 2029 and thereafter. A 1% change in these annual trend rates would not have a significant impact on the APBO at May 31, 2015 or 2015 benefit expense because the level of these benefits is capped.

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

X
- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35742057&loc=SL14450702-114947 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414199&loc=d3e39622-114963 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration