XML 90 R15.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Pension Plans | 12 Months Ended
--- | ---
Sep. 30, 2013
Pension Plans |
Pension Plans | 8. Pension Plans In the U.S., the Company sponsors a Defined Benefit Pension Plan (the Pension Plan) which covers substantially all permanent employees hired as of March 1, 1998, subject to eligibility and vesting requirements, and required contributions from participating employees through March 31, 1998. Benefits under this plan generally are based on the employee's years of creditable service and compensation. Effective April 1, 2004, the Company set a maximum on the amount of compensation used to determine pension benefits based on the highest calendar year of compensation earned in the 10 completed calendar years from 1994 through 2003, or the relevant IRS annual compensation limit, $200,000, whichever is lower. Outside the U.S., the Company sponsors various pension plans, which are appropriate to the country in which the Company operates, some of which are government mandated. During the quarter ended March 31, 2011, the Company adopted an amendment to freeze pension plan benefit accruals for certain U.K. and Ireland employee plans resulting in a curtailment gain of $4.2 million. The following tables provide reconciliations of the changes in the U.S. and international plans' benefit obligations, reconciliations of the changes in the fair value of assets for the years ended September 30, and reconciliations of the funded status as of September 30 of each year.
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 192.9 |  | $ | 574.0 |  | $ | 171.0 |  | $ | 504.3 |  | $ | 169.9 |  | $ | 441.8 |
Service cost |  |  | — |  |  | 0.9 |  |  | — |  |  | 1.1 |  |  | — |  |  | 4.0 |
Participant contributions |  |  | 0.4 |  |  | 0.3 |  |  | 0.6 |  |  | 0.3 |  |  | 0.4 |  |  | 1.9 |
Interest cost |  |  | 6.6 |  |  | 23.8 |  |  | 7.7 |  |  | 25.6 |  |  | 8.2 |  |  | 27.0 |
Benefits paid |  |  | (11.0 | ) |  | (18.8 | ) |  | (10.0 | ) |  | (25.7 | ) |  | (11.3 | ) |  | (19.3 | )
Actuarial (gain) loss |  |  | (8.6 | ) |  | 49.0 |  |  | 23.6 |  |  | 50.3 |  |  | 5.7 |  |  | (23.7 | )
Curtailment gain |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (8.2 | )
Plan settlements |  |  | — |  |  | (5.7 | ) |  | — |  |  | (2.4 | ) |  | (1.9 | ) |  | — |
Net transfer in/(out)/acquisitions |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 89.5 |
Foreign currency translation (gain) loss |  |  | — |  |  | (1.4 | ) |  | — |  |  | 20.5 |  |  | — |  |  | (8.7 | )
Benefit obligation at end of year |  | $ | 180.3 |  | $ | 622.1 |  | $ | 192.9 |  | $ | 574.0 |  | $ | 171.0 |  | $ | 504.3 |
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 112.3 |  | $ | 462.4 |  | $ | 91.5 |  | $ | 417.3 |  | $ | 84.6 |  | $ | 362.8 |
Actual return on plan assets |  |  | 11.3 |  |  | 37.4 |  |  | 17.0 |  |  | 39.0 |  |  | 0.6 |  |  | 10.0 |
Employer contributions |  |  | 6.8 |  |  | 16.2 |  |  | 13.2 |  |  | 17.2 |  |  | 19.1 |  |  | 18.6 |
Participant contributions |  |  | 0.4 |  |  | 0.3 |  |  | 0.6 |  |  | 0.3 |  |  | 0.4 |  |  | 1.9 |
Benefits paid |  |  | (11.0 | ) |  | (18.8 | ) |  | (10.0 | ) |  | (25.7 | ) |  | (11.3 | ) |  | (19.3 | )
Plan settlements |  |  | — |  |  | (5.7 | ) |  | — |  |  | (2.4 | ) |  | (1.9 | ) |  | — |
Net transfer in/(out)/acquisitions |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 50.5 |
Foreign currency translation (loss) gain |  |  | — |  |  | (1.9 | ) |  | — |  |  | 16.7 |  |  | — |  |  | (7.2 | )
Fair value of plan assets at end of year |  | $ | 119.8 |  | $ | 489.9 |  | $ | 112.3 |  | $ | 462.4 |  | $ | 91.5 |  | $ | 417.3 |
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Reconciliation of funded status: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Funded status at end of year |  | $ | (60.5 | ) | $ | (132.2 | ) | $ | (80.6 | ) | $ | (111.6 | ) | $ | (79.5 | ) | $ | (87.0 | )
Contribution made after measurement date |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Net amount recognized at end of year |  | $ | (60.5 | ) | $ | (132.2 | ) | $ | (80.6 | ) | $ | (111.6 | ) | $ | (79.5 | ) | $ | (87.0 | )
The following table sets forth the amounts recognized in the consolidated balance sheets as of September 30, 2013, 2012 and 2011:
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Amounts recognized in the consolidated balance sheets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  | $ | — |  | $ | 0.6 |  | $ | — |  | $ | — |  | $ | — |  | $ | 0.5 |
Accrued expenses and other current liabilities |  |  | (1.4 | ) |  | — |  |  | (1.7 | ) |  | — |  |  | (1.4 | ) |  | — |
Other long-term liabilities |  |  | (59.1 | ) |  | (132.8 | ) |  | (78.9 | ) |  | (111.6 | ) |  | (78.1 | ) |  | (87.5 | )
Net amount recognized in the balance sheet |  | $ | (60.5 | ) | $ | (132.2 | ) | $ | (80.6 | ) | $ | (111.6 | ) | $ | (79.5 | ) | $ | (87.0 | )
The following table details the reconciliation of amounts in the consolidated statements of stockholders' equity for the fiscal years ended September 30, 2013, 2012 and 2011:
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Reconciliation of amounts in consolidated statements of stockholders' equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit |  | $ | — |  | $ | 6.0 |  | $ | — |  | $ | 6.2 |  | $ | — |  | $ | 6.2 |
Net (loss) |  |  | (99.4 | ) |  | (170.7 | ) |  | (115.1 | ) |  | (143.2 | ) |  | (103.2 | ) |  | (104.3 | )
Total recognized in accumulated other comprehensive income (loss) |  | $ | (99.4 | ) | $ | (164.7 | ) | $ | (115.1 | ) | $ | (137.0 | ) | $ | (103.2 | ) | $ | (98.1 | )
The following table details the components of net periodic benefit cost for the plans in fiscal 2013, 2012 and 2011:
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Components of net periodic (benefit) cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service costs |  | $ | — |  | $ | 1.0 |  | $ | — |  | $ | 1.1 |  | $ | — |  | $ | 4.0 |
Interest cost on projected benefit obligation |  |  | 6.6 |  |  | 23.8 |  |  | 7.7 |  |  | 25.6 |  |  | 8.2 |  |  | 27.0 |
Expected return on plan assets |  |  | (8.5 | ) |  | (22.7 | ) |  | (8.4 | ) |  | (25.3 | ) |  | (8.1 | ) |  | (27.8 | )
Amortization of prior service costs |  |  | — |  |  | (0.2 | ) |  | — |  |  | (0.2 | ) |  | — |  |  | (0.2 | )
Amortization of net loss |  |  | 4.3 |  |  | 4.0 |  |  | 3.1 |  |  | 2.3 |  |  | 2.6 |  |  | 2.7 |
Curtailment gain recognized |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4.2 | )
Settlement loss recognized |  |  | — |  |  | 2.6 |  |  | — |  |  | 0.5 |  |  | 0.6 |  |  | — |
Net periodic cost |  | $ | 2.4 |  | $ | 8.5 |  | $ | 2.4 |  | $ | 4.0 |  | $ | 3.3 |  | $ | 1.5 |
The amount, net of applicable deferred income taxes, included in other comprehensive income arising from a change in net prior service cost and net gain/loss was $2.6 million, $9.0 million, and $2.1 million in the years ended September 30, 2013, 2012, and 2011, respectively. Amounts included in accumulated other comprehensive loss as of September 30, 2013 that are expected to be recognized as components of net periodic benefit cost during fiscal 2014 are (in millions):
|  | U.S. |  | Int'l |
--- | --- | --- | --- | --- | ---
Amortization of prior service credit |  | $ | — |  | $ | 0.2 |
Amortization of net actuarial losses |  |  | (4.0 | ) |  | (4.8 | )
Total |  | $ | (4.0 | ) | $ | (4.6 | )
The table below provides additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets.
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
|  | (in millions) |
Projected benefit obligation |  | $ | 180.3 |  | $ | 601.7 |  | $ | 192.9 |  | $ | 574.0 |  | $ | 171.0 |  | $ | 496.1 |
Accumulated benefit obligation |  |  | 180.3 |  |  | 599.8 |  |  | 192.9 |  |  | 570.6 |  |  | 171.0 |  |  | 493.7 |
Fair value of plan assets |  |  | 119.8 |  |  | 469.0 |  |  | 112.3 |  |  | 462.4 |  |  | 91.5 |  |  | 408.7 |
Funding requirements for each plan are determined based on the local laws of the country where such plan resides. In certain countries, the funding requirements are mandatory while in other countries, they are discretionary. The Company currently intends to contribute $16.0 million to the international plans in fiscal 2014. The Company does not have a required minimum contribution for the U.S. plans; however, the Company may make discretionary contributions. The Company currently intends to contribute $4.9 million to U.S. plans in fiscal 2014. The table below provides the expected future benefit payments, in millions:
Year Ending September 30, |  | U.S. |  | Int'l |
--- | --- | --- | --- | --- | ---
2014 |  | $ | 11.2 |  | $ | 21.6 |
2015 |  |  | 13.3 |  |  | 23.2 |
2016 |  |  | 11.3 |  |  | 23.9 |
2017 |  |  | 12.7 |  |  | 26.1 |
2018 |  |  | 11.9 |  |  | 27.8 |
2019 - 2023 |  |  | 60.7 |  |  | 151.3 |
Total |  | $ | 121.1 |  | $ | 273.9 |
The underlying assumptions for the pension plans are as follows:
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | September 30, 2013 |  | September 30, 2012 |  | September 30, 2011 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
Weighted-average assumptions to determine benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.40 | % |  | 4.44 | % |  | 3.50 | % |  | 4.39 | % |  | 4.65 | % |  | 5.12 | %
Salary increase rate |  |  | N/A |  |  | 2.58 | % |  | N/A |  |  | 2.36 | % |  | N/A |  |  | 2.65 | %
Weighted-average assumptions to determine net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.50 | % |  | 4.39 | % |  | 4.65 | % |  | 5.12 | % |  | 4.95 | % |  | 5.05 | %
Salary increase rate |  |  | N/A |  |  | 2.36 | % |  | N/A |  |  | 2.65 | % |  | N/A |  |  | 3.27 | %
Expected long-term rate of return on plan assets |  |  | 7.50 | % |  | 5.11 | % |  | 7.50 | % |  | 5.65 | % |  | 7.50 | % |  | 6.05 | %
Pension costs are determined using the assumptions as of the beginning of the plan year, October 1. The funded status is determined using the assumptions as of the end of the plan year. The following table summarizes the Company's target allocation for 2013 and pension plan asset allocation, both U.S. and international, as of September 30, 2013 and 2012:
|  |  |  |  |  | Percentage of Plan Assets as of September 30, |
--- | --- | --- | --- | --- | --- | --- | ---
|  | Target Allocations |
|  | 2013 |  | 2012 |
|  | U.S. |  | Int'l |  | U.S. |  | Int'l |  | U.S. |  | Int'l |
Asset Category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equities |  |  | 50 | % |  | 3 | % |  | 49 | % |  | 28 | % |  | 51 | % |  | 29 | %
Debt |  |  | 32 |  |  | 45 |  |  | 34 |  |  | 37 |  |  | 33 |  |  | 42 |
Cash |  |  | 3 |  |  | — |  |  | 1 |  |  | 4 |  |  | 2 |  |  | 3 |
Property and other |  |  | 15 |  |  | 52 |  |  | 16 |  |  | 31 |  |  | 14 |  |  | 26 |
Total |  |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
The Company's policy is to minimize the risk of large losses through diversification in a portfolio of stocks, bonds, and cash equivalents, as appropriate, which may reflect varying rates of return. The percentage of assets allocated to cash is to assure liquidity to meet benefit disbursements and general operating expenses. To develop the expected long-term rate of return on assets assumption, the Company considered the historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio and the diversification of the portfolio. This resulted in the selection of a 7.5% and 5.1% weighted-average long-term rate of return on assets assumption for the fiscal year ended September 30, 2013 for U.S. and non-U.S. plans, respectively. As of September 30, 2013, the fair values of the Company's post-retirement benefit plan assets by major asset categories were as follows:
|  |  |  | Fair Value Measurement as of September 30, 2013 |
--- | --- | --- | --- | --- | ---
|  | Total Carrying Value as of September 30, 2013 |  | Quoted Prices in Active Markets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |
|  | (in millions) |
Cash and cash equivalents |  | $ | 11.0 |  | $ | 11.0 |  | $ | — |  | $ | — |
Investment funds |  |  |  |  |  |  |  |  |  |  |  |  |
Diversified funds |  |  | 108.6 |  |  | — |  |  | 108.6 |  |  | — |
Equity funds |  |  | 192.4 |  |  | — |  |  | 192.4 |  |  | — |
Fixed income funds |  |  | 220.6 |  |  | — |  |  | 220.6 |  |  | — |
Hedge funds |  |  | 25.0 |  |  | — |  |  | 12.4 |  |  | 12.6 |
Assets held by insurance company |  |  | 46.1 |  |  | — |  |  | 46.1 |  |  | — |
Real estate |  |  | 6.0 |  |  | — |  |  | 6.0 |  |  | — |
Total |  | $ | 609.7 |  | $ | 11.0 |  | $ | 586.1 |  | $ | 12.6 |
As of September 30, 2012, the fair values of the Company's post-retirement benefit plan assets by major asset categories are as follows:
|  |  |  | Fair Value Measurement as of September 30, 2012 |
--- | --- | --- | --- | --- | ---
|  | Total Carrying Value as of September 30, 2012 |  | Quoted Prices in Active Markets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |
|  | (in millions) |
Cash and cash equivalents |  | $ | 4.6 |  | $ | 4.6 |  | $ | — |  | $ | — |
Investment funds |  |  |  |  |  |  |  |  |  |  |  |  |
Diversified funds |  |  | 77.9 |  |  | — |  |  | 77.9 |  |  | — |
Equity funds |  |  | 181.9 |  |  | — |  |  | 181.9 |  |  | — |
Fixed income funds |  |  | 226.8 |  |  | — |  |  | 226.8 |  |  | — |
Hedge funds |  |  | 40.5 |  |  | — |  |  | 29.9 |  |  | 10.6 |
Assets held by insurance company |  |  | 37.5 |  |  | — |  |  | 37.5 |  |  | — |
Real estate |  |  | 5.5 |  |  | — |  |  | 5.5 |  |  | — |
Total |  | $ | 574.7 |  | $ | 4.6 |  | $ | 559.5 |  | $ | 10.6 |
Changes for the year ended September 30, 2013, in the fair value of the Company's recurring post-retirement plan Level 3 assets are as follows:
|  | September 30, 2012 Beginning balance |  | Actual return on plan assets, relating to assets still held at reporting date |  | Actual return on plan assets, relating to assets sold during the period |  | Purchases, sales and settlements |  | Transfer into / (out of) Level 3 |  | Change due to exchange rate changes |  | September 30, 2013 Ending balance |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | (in millions) |
Investment funds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedge funds |  | $ | 10.6 |  | $ | 2.0 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 12.6 |
Total |  | $ | 10.6 |  | $ | 2.0 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 12.6 |
Changes for the year ended September 30, 2012, in the fair value of the Company's recurring post-retirement plan Level 3 assets are as follows:
|  | September 30, 2011 Beginning balance |  | Actual return on plan assets, relating to assets still held at reporting date |  | Actual return on plan assets, relating to assets sold during the period |  | Purchases, sales and settlements |  | Transfer into / (out of) Level 3 |  | Change due to exchange rate changes |  | September 30, 2012 Ending balance |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | (in millions) |
Investment funds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedge funds |  | $ | 10.0 |  | $ | 0.9 |  | $ | — |  | $ | (0.3 | ) | $ | — |  | $ | — |  | $ | 10.6 |
Total |  | $ | 10.0 |  | $ | 0.9 |  | $ | — |  | $ | (0.3 | ) | $ | — |  | $ | — |  | $ | 10.6 |
Cash equivalents are mostly comprised of short-term money-market instruments and are valued at cost, which approximates fair value. For equity investment funds not traded on an active exchange, or if the closing price is not available, the trustee obtains indicative quotes from a pricing vendor, broker, or investment manager. These funds are categorized as Level 2 if the custodian obtains corroborated quotes from a pricing vendor or categorized as Level 3 if the custodian obtains uncorroborated quotes from a broker or investment manager. Fixed income investment funds categorized as Level 2 are valued by the trustee using pricing models that use verifiable observable market data (e.g., interest rates and yield curves observable at commonly quoted intervals), bids provided by brokers or dealers, or quoted prices of securities with similar characteristics. Hedge funds categorized as Level 3 are valued based on valuation models that include significant unobservable inputs and cannot be corroborated using verifiable observable market data. Hedge funds are valued by independent administrators. Depending on the nature of the assets, the general partners or independent administrators use both the income and market approaches in their models. The market approach consists of analyzing market transactions for comparable assets while the income approach uses earnings or the net present value of estimated future cash flows adjusted for liquidity and other risk factors. As of September 30, 2013, there were no material changes to the valuation techniques.

X
- 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 pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration