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Employee Benefits | 9 Months Ended
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Jul. 31, 2013
General Discussion of Pension and Other Postretirement Benefits [Abstract] |
Employee Benefits | Employee Benefits Cooper’s Retirement Income Plan (Plan), a defined benefit plan, covers substantially all full-time United States employees. Cooper’s contributions are designed to fund normal cost on a current basis and to fund the estimated prior service cost of benefit improvements. The unit credit actuarial cost method is used to determine the annual cost. Cooper pays the entire cost of the Plan and funds such costs as they accrue. Virtually all of the assets of the Plan are comprised of equities and participation in equity and fixed income funds. Cooper’s results of operations for the three and nine months ended July 31, 2013 and 2012 reflect the following components of net periodic pension costs:
Periods Ended July 31, | Three Months |  | Nine Months
(In thousands) | 2013 |  | 2012 |  | 2013 |  | 2012
Service cost | $ | 1,845 |  |  | $ | 1,234 |  |  | $ | 5,537 |  |  | $ | 3,702 |
Interest cost | 822 |  |  | 763 |  |  | 2,465 |  |  | 2,290 |
Expected returns on assets | (1,028 | ) |  | (856 | ) |  | (2,950 | ) |  | (2,568 | )
Amortization of prior service cost | 6 |  |  | 6 |  |  | 18 |  |  | 18 |
Amortization of transition obligation | — |  |  | 5 |  |  | — |  |  | 15 |
Recognized net actuarial loss | 547 |  |  | 282 |  |  | 1,640 |  |  | 845 |
Net periodic pension cost | $ | 2,192 |  |  | $ | 1,434 |  |  | $ | 6,710 |  |  | $ | 4,302 |
Cooper contributed $1.1 million and $4.5 million to the pension plan for the three and nine months ended July 31, 2013, respectively, and expects to contribute an additional $1.7 million in fiscal 2013. We contributed $1.2 million and $3.4 million to the pension plan for the three and nine months ended July 31, 2012. The expected rate of return on plan assets for determining net periodic pension cost is 8%.

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- 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. 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