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Pension Plans and Other Postretirement Benefits (Tables) | 12 Months Ended
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Dec. 31, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] |
Schedule of defined benefit plans | The components of pension and other postretirement benefit expense for the Company’s defined benefit plans included the following:
|  | Pension Benefits |  | Other Postretirement Benefits
(in millions) |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Service cost—benefits earned during the year |  | $ | 39.0 |  |  | $ | 35.0 |  |  | $ | 30.0 |  |  | $ | 3.2 |  |  | $ | 3.1 |  |  | $ | 3.2 |
Interest cost on benefits earned in prior years |  | 122.8 |  |  | 132.4 |  |  | 135.1 |  |  | 22.4 |  |  | 26.1 |  |  | 27.5 |
Expected return on plan assets |  | (176.0 | ) |  | (181.4 | ) |  | (192.1 | ) |  | (0.5 | ) |  | (0.8 | ) |  | (1.0 | )
Amortization of prior service cost (credit) |  | 3.0 |  |  | 6.4 |  |  | 11.3 |  |  | (18.2 | ) |  | (18.2 | ) |  | (18.3 | )
Amortization of net actuarial loss |  | 111.8 |  |  | 105.2 |  |  | 71.3 |  |  | 17.2 |  |  | 14.6 |  |  | 9.9 |
Termination benefits |  | 4.8 |  |  | — |  |  | 0.8 |  |  | 1.3 |  |  | — |  |  | 0.2 |
Total retirement benefit expense |  | $ | 105.4 |  |  | $ | 97.6 |  |  | $ | 56.4 |  |  | $ | 25.4 |  |  | $ | 24.8 |  |  | $ | 21.5 |
Schedule of assumptions used | Actuarial assumptions used to develop the components of defined benefit pension expense and other postretirement benefit expense were as follows:
|  | Pension Benefits |  | Other Postretirement Benefits
|  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Discount rate (a) (b) |  | 4.25 - 4.95% |  |  | 5.00 | % |  | 5.45 - 5.8% |  |  | 4.25 | % |  | 5.00 | % |  | 5.45 - 5.8% |
Rate of increase in future compensation levels |  | 3.0 - 3.50% |  |  | 3.0 - 4.50% |  |  | 2.5 - 4.5% |  |  | — |  |  | — |  |  | — |
Expected long-term rate of return on assets |  | 8.25 | % |  | 8.50 | % |  | 8.50 | % |  | 8.3 | % |  | 8.3 | % |  | 8.3 | %
(a) | Pension expense for 2013 was initially measured at a 4.25% discount rate. The U.S. qualified pension plan was remeasured using a 4.95% discount rate as of October 31, 2013, following the sale of the tungsten materials business.
(b) | Pension and other postretirement benefit expense for 2011 was initially measured at a 5.8% discount rate. The Ladish pension and other postretirement benefit plans acquired on May 9, 2011 were valued using a 5.45% discount rate. Certain other postretirement benefit plan obligations were remeasured as of August 1, 2011 using a 5.5% discount rate as a result of benefit changes.
Schedule of assumptions used for year end valuation | Actuarial assumptions used for the valuation of defined benefit pension and other postretirement benefit obligations at the end of the respective periods were as follows:
|  | Pension Benefits |  | Other Postretirement Benefits
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Discount rate |  | 5.15 | % |  | 4.25 | % |  | 5.15 | % |  | 4.25 | %
Rate of increase in future compensation levels |  | 3.0 - 3.5% |  |  | 3.0 - 3.5% |  |  | — |  |  | — |
Schedule of changes in projected benefit obligations | A reconciliation of the funded status for the Company’s defined benefit pension and other postretirement benefit plans at December 31, 2013 and 2012 was as follows:
|  | Pension Benefits |  | Other Postretirement Benefits
(in millions) |  | 2013 |  | 2012 |  | 2013 |  | 2012
Change in benefit obligations: |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 2,952.0 |  |  | $ | 2,750.3 |  |  | $ | 574.3 |  |  | $ | 568.6 |
Service cost |  | 39.0 |  |  | 35.0 |  |  | 3.2 |  |  | 3.1 |
Interest cost |  | 122.8 |  |  | 132.4 |  |  | 22.4 |  |  | 26.1 |
Benefits paid |  | (195.6 | ) |  | (194.6 | ) |  | (52.9 | ) |  | (52.6 | )
Subsidy paid |  | — |  |  | — |  |  | 1.2 |  |  | 1.6 |
Participant contributions |  | 0.1 |  |  | 0.6 |  |  | — |  |  | — |
Effect of currency rates |  | 0.8 |  |  | 3.5 |  |  | — |  |  | — |
Net actuarial (gains) losses – discount rate change |  | (280.4 | ) |  | 242.4 |  |  | (36.9 | ) |  | 35.7 |
– other |  | 54.7 |  |  | (17.6 | ) |  | (5.9 | ) |  | (8.2 | )
Special termination benefits |  | 4.8 |  |  | — |  |  | 1.3 |  |  | — |
Benefit obligation at end of year |  | $ | 2,698.2 |  |  | $ | 2,952.0 |  |  | $ | 506.7 |  |  | $ | 574.3 |
Schedule of changes in fair value of plan assets |
Change in plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 2,220.0 |  |  | $ | 2,232.7 |  |  | $ | 6.3 |  |  | $ | 8.8 |
Actual returns on plan assets and plan expenses |  | 293.8 |  |  | 164.7 |  |  | (0.9 | ) |  | (1.6 | )
Employer contributions |  | 10.7 |  |  | 14.0 |  |  | — |  |  | — |
Participant contributions |  | 0.1 |  |  | 0.6 |  |  | — |  |  | — |
Effect of currency rates |  | 0.8 |  |  | 2.6 |  |  | — |  |  | — |
Benefits paid |  | (195.6 | ) |  | (194.6 | ) |  | (1.4 | ) |  | (0.9 | )
Fair value of plan assets at end of year |  | $ | 2,329.8 |  |  | $ | 2,220.0 |  |  | $ | 4.0 |  |  | $ | 6.3 |
Schedule of amounts recognized in balance sheet |
Amounts recognized in the balance sheet: |  |  |  |  |  |  |  |
Noncurrent assets |  | $ | 5.1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Current liabilities |  | (5.3 | ) |  | (10.9 | ) |  | (60.3 | ) |  | (72.8 | )
Noncurrent liabilities |  | (368.2 | ) |  | (721.1 | ) |  | (442.4 | ) |  | (495.2 | )
Total amount recognized |  | $ | (368.4 | ) |  | $ | (732.0 | ) |  | $ | (502.7 | ) |  | $ | (568.0 | )
Schedule of amounts recognized in other comprehensive income | Changes to accumulated other comprehensive loss related to pension and other postretirement benefit plans in 2013 and 2012 were as follows:
|  | Pension Benefits |  | Other Postretirement Benefits
(in millions) |  | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning of year accumulated other comprehensive loss |  | $ | (1,474.7 | ) |  | $ | (1,343.3 | ) |  | $ | (191.9 | ) |  | $ | (158.6 | )
Amortization of net actuarial loss |  | 111.8 |  |  | 105.2 |  |  | 17.2 |  |  | 14.6 |
Amortization of prior service cost (credit) |  | 3.0 |  |  | 6.4 |  |  | (18.2 | ) |  | (18.2 | )
Remeasurements |  | 343.5 |  |  | (243.0 | ) |  | 41.4 |  |  | (29.7 | )
End of year accumulated other comprehensive loss |  | $ | (1,016.4 | ) |  | $ | (1,474.7 | ) |  | $ | (151.5 | ) |  | $ | (191.9 | )
Net change in accumulated other comprehensive loss |  | $ | 458.3 |  |  | $ | (131.4 | ) |  | $ | 40.4 |  |  | $ | (33.3 | )
Schedule of net periodic benefit cost not yet recognized | Amounts included in accumulated other comprehensive loss at December 31, 2013 and 2012 were as follows:
|  | Pension Benefits |  | Other Postretirement Benefits
(in millions) |  | 2013 |  | 2012 |  | 2013 |  | 2012
Prior service (cost) credit |  | $ | (7.7 | ) |  | $ | (10.7 | ) |  | $ | (8.7 | ) |  | $ | 9.5 |
Net actuarial loss |  | (1,008.7 | ) |  | (1,464.0 | ) |  | (142.8 | ) |  | (201.4 | )
Accumulated other comprehensive loss |  | (1,016.4 | ) |  | (1,474.7 | ) |  | (151.5 | ) |  | (191.9 | )
Deferred tax effect |  | 390.7 |  |  | 562.7 |  |  | 58.3 |  |  | 73.9 |
Accumulated other comprehensive loss, net of tax |  | $ | (625.7 | ) |  | $ | (912.0 | ) |  | $ | (93.2 | ) |  | $ | (118.0 | )
Schedule of amounts in accumulated other comprehensive income to be recognized | Amounts in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit cost in 2014 are:
(in millions) |  | Pension Benefits |  | Other Postretirement Benefits |  | Total
Amortization of prior service cost (credit) |  | $ | 2.3 |  |  | $ | (3.0 | ) |  | $ | (0.7 | )
Amortization of net actuarial loss |  | 73.9 |  |  | 14.1 |  |  | 88.0 |
Amortization of accumulated other comprehensive loss |  | $ | 76.2 |  |  | $ | 11.1 |  |  | $ | 87.3 |
Schedule of accumulated benefit obligations in excess of fair value of plan assets | Additional information for pension plans with accumulated benefit obligations in excess of plan assets:
|  | Pension Benefits
(in millions) |  | 2013 |  | 2012
Projected benefit obligation |  | $ | 2,619.6 |  |  | $ | 2,952.0 |
Accumulated benefit obligation |  | 2,545.4 |  |  | 2,865.4 |
Fair value of plan assets |  | 2,246.1 |  |  | 2,220.0 |
Schedule of expected benefit payments | The following table summarizes expected benefit payments from the Company’s various pension and other postretirement benefit defined benefit plans through 2023, and also includes estimated Medicare Part D subsidies projected to be received during this period based on currently available information.
(in millions) |  | Pension Benefits |  | Other Postretirement Benefits |  | Medicare Part D Subsidy
2014 |  | $ | 190.5 |  |  | $ | 65.5 |  |  | $ | 1.3 |
2015 |  | 190.3 |  |  | 52.9 |  |  | 1.3 |
2016 |  | 190.8 |  |  | 49.5 |  |  | 1.3 |
2017 |  | 191.0 |  |  | 47.1 |  |  | 1.3 |
2018 |  | 191.6 |  |  | 44.7 |  |  | 1.2 |
2019 - 2023 |  | 958.8 |  |  | 184.4 |  |  | 5.4 |
Schedule of effect of one-percentage-point change in assumed health care cost trend rates | A one percentage point change in assumed health care cost trend rates would have the following effects:
(in millions) |  | One Percentage Point Increase |  | One Percentage Point Decrease
Effect on total of service and interest cost components for the year ended December 31, 2013 |  | $ | 0.6 |  |  | $ | (0.5 | )
Effect on other postretirement benefit obligation at December 31, 2013 |  | $ | 10.2 |  |  | $ | (9.0 | )
Schedule of allocation of plan assets | The fair values of the Company’s pension plan assets at December 31, 2013 by asset category and by the level of inputs used to determine fair value, were as follows:
(in millions) |  |  |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Observable Inputs |  | Significant Unobservable Inputs
Asset category |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
Equity securities: |  |  |  |  |  |  |  |
ATI common stock |  | $ | 105.3 |  |  | $ | 105.3 |  |  | $ | — |  |  | $ | — |
Other U.S. equities (a) |  | 746.0 |  |  | 257.2 |  |  | 488.8 |  |  | — |
International equities (b) |  | 311.0 |  |  | — |  |  | 311.0 |  |  | — |
Global debt securities and cash: (c) |  |  |  |  |  |  |  |
Fixed income and cash equivalents |  | 508.0 |  |  | — |  |  | 507.2 |  |  | 0.8 |
Floating rate |  | 294.5 |  |  | — |  |  | — |  |  | 294.5 |
Private equity |  | 94.5 |  |  | — |  |  | — |  |  | 94.5 |
Hedge funds |  | 139.7 |  |  | — |  |  | — |  |  | 139.7 |
Real estate and other |  | 130.8 |  |  | — |  |  | 5.0 |  |  | 125.8 |
Total assets |  | $ | 2,329.8 |  |  | $ | 362.5 |  |  | $ | 1,312.0 |  |  | $ | 655.3 |
(a) | Includes investments in comingled funds that invest in U.S. equity securities, comprised of approximately 90% large-cap U.S. companies and 10% small-cap U.S. companies.
(b) | Includes investments in comingled funds that invest in non-U.S. equity securities, comprised of approximately 80% developed countries and 20% emerging market economies.
(c) | Global debt securities include both fixed interest rate and floating interest rate instruments. These are comprised of actively managed investments which include U.S. government and U.S. government agency securities, foreign government securities, corporate bonds, mortgage-backed securities and other debt securities, and include both investment grade and non-investment grade debt, public and private debt, and secured and unsecured debt investments. To mitigate risk, investment managers have limitations regarding the amount of investment in particular securities and the credit quality of such investments.
Transfers from Level 1 to Level 2 of the fair value hierarchy were approximately $203 million in 2013 based on the Company's reassessment of fair value input measures and observable market data used to value certain investments, due to a changing mix of securities and the increased use of derivative financial instruments. The fair values of the Company’s pension plan assets at December 31, 2012 by asset category and by the level of inputs used to determine fair value, were as follows:
(in millions) |  |  |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Observable Inputs |  | Significant Unobservable Inputs
Asset category |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
Equity securities: |  |  |  |  |  |  |  |
ATI common stock |  | $ | 89.7 |  |  | $ | 89.7 |  |  | $ | — |  |  | $ | — |
Other U.S. equities (a) |  | 601.1 |  |  | 198.2 |  |  | 402.9 |  |  | — |
International equities (b) |  | 264.2 |  |  | 27.0 |  |  | 237.2 |  |  | — |
Fixed income and cash equivalents (c) |  | 911.3 |  |  | 224.5 |  |  | 685.4 |  |  | 1.4 |
Private equity |  | 85.5 |  |  | — |  |  | — |  |  | 85.5 |
Hedge funds |  | 148.9 |  |  | — |  |  | — |  |  | 148.9 |
Real estate and other |  | 119.3 |  |  | 4.8 |  |  | 10.1 |  |  | 104.4 |
Total assets |  | $ | 2,220.0 |  |  | $ | 544.2 |  |  | $ | 1,335.6 |  |  | $ | 340.2 |
(a) | Includes investments in comingled funds that invest in U.S. equity securities, comprised of approximately 90% large-cap U.S. companies and 10% small-cap U.S. companies.
(b) | Includes investments in comingled funds that invest in non-U.S. equity securities, comprised of approximately 80% developed countries and 20% emerging market economies.
(c) | Fixed income investments are comprised of actively managed investments which include U.S. government and U.S. government agency securities, corporate bonds, mortgage-backed securities and other fixed income securities. To mitigate risk, investment managers have limitations regarding the amount of investment in particular securities and the credit quality of such investments.
Changes in fair value of level 3 plan investments | Changes in the fair value of Level 3 pension plan assets for the year ended December 31, 2013 were as follows:
(in millions) |  | January 1, 2013 Balance |  | Net Realized and Unrealized Gains (Losses) |  | Net Purchases, Issuances and Settlements |  | Net Transfers Into (Out Of) Level 3 |  | December 31, 2013 Balance
Global debt securities and cash: |  |  |  |  |  |  |  |  |  |
Fixed income and cash equivalents |  | $ | 1.4 |  |  | $ | 0.1 |  |  | $ | (0.7 | ) |  | $ | — |  |  | $ | 0.8 |
Floating rate debt |  | — |  |  | 5.4 |  |  | 289.1 |  |  | — |  |  | 294.5 |
Private equity |  | 85.5 |  |  | 3.9 |  |  | 5.1 |  |  | — |  |  | 94.5 |
Hedge funds |  | 148.9 |  |  | 13.8 |  |  | (23.0 | ) |  | — |  |  | 139.7 |
Real estate and other |  | 104.4 |  |  | 16.4 |  |  | 5.0 |  |  | — |  |  | 125.8 |
Total |  | $ | 340.2 |  |  | $ | 39.6 |  |  | $ | 275.5 |  |  | $ | — |  |  | $ | 655.3 |
Changes in the fair value of Level 3 pension plan assets for the year ended December 31, 2012 were as follows:
(in millions) |  | January 1, 2012 Balance |  | Net Realized and Unrealized Gains (Losses) |  | Net Purchases, Issuances and Settlements |  | Net Transfers Into (Out Of) Level 3 |  | December 31, 2012 Balance
Fixed income and cash equivalents |  | $ | 1.9 |  |  | $ | 0.2 |  |  | $ | (0.7 | ) |  | $ | — |  |  | $ | 1.4 |
Private equity |  | 82.4 |  |  | 0.6 |  |  | 2.5 |  |  | — |  |  | 85.5 |
Hedge funds |  | 121.9 |  |  | 7.1 |  |  | 19.9 |  |  | — |  |  | 148.9 |
Real estate and other |  | 87.6 |  |  | 8.8 |  |  | 8.0 |  |  | — |  |  | 104.4 |
Total |  | $ | 293.8 |  |  | $ | 16.7 |  |  | $ | 29.7 |  |  | $ | — |  |  | $ | 340.2 |
Schedule of target asset allocations for pension plans | The target asset allocations for pension plans for 2014, by major investment category, are:
Asset category |  | Target asset allocation range
Equity securities: |  |
U. S. equities |  | 18% - 40%
International equities |  | 7% - 17%
Global debt securities and cash |  | 35% - 48%
Private equity* |  | 0% - 10%
Hedge funds* |  | 0% - 10%
Real estate and other* |  | 0% - 10%
Schedule of multiemployer plans | The Company’s participation in multiemployer plans for the years ended December 31, 2013, 2012 and 2011 is reported in the following table. Participation with regard to multiemployer plans involving ATI Ladish LLC is included from the May 9, 2011 Ladish Co., Inc. acquisition date.
|  |  |  | Pension Protection Act Zone Status (1) |  | FIP / RP Status Pending / Implemented (2) |  | in millions |  |  |  | Expiration Dates of Collective Bargaining Agreements
|  | EIN / Pension Plan Number |  |  |  | Company Contributions |  | Surcharge Imposed (3) |
Pension Fund |  |  | 2013 |  | 2012 |  |  | 2013 |  | 2012 |  | 2011 |  |
Steelworkers Western Independent Shops Pension Plan |  | 90-0169564 / 001 |  | Red |  | Red |  | Yes |  | $ | 1.0 |  |  | $ | 1.3 |  |  | $ | 1.2 |  |  | No |  | 6/30/2015
Boilermakers-Blacksmiths National Pension Trust |  | 48-6168020 / 001 |  | Yellow |  | Yellow |  | Yes |  | 2.2 |  |  | 2.4 |  |  | 1.2 |  |  | No |  | 10/30/2018
IAM National Pension Fund |  | 51-6031295 / 002 |  | Green |  | Green |  | N/A |  | 1.8 |  |  | 1.9 |  |  | 1.1 |  |  | No |  | Various between 2018-2019 (4)
Total contributions |  |  |  |  |  |  |  |  |  | $ | 5.0 |  |  | $ | 5.6 |  |  | $ | 3.5 |  |  |  |  |
(1) | The most recent Pension Protection Act Zone Status available for ATI’s fiscal years 2013 and 2012 is for plan years ending in calendar years 2012 and 2011, respectively. The zone status is based on information provided to ATI and other participating employers by each plan and is certified by the plan’s actuary. A plan in the “red” zone had been determined to be in “critical status”, based on criteria established by the Code, and is generally less than 65% funded. A plan in the “yellow” zone has been determined to be in “endangered status”, based on criteria established under the Code, and is generally less than 80% funded. A plan in the “green” zone has been determined to be neither in “critical status” nor in “endangered status”, and is generally at least 80% funded.
(2) | The “FIP / RP status Pending / Implemented” column indicates whether a Funding Improvement Plan, as required under the Code by plans in the “yellow” zone, or a Rehabilitation Plan, as required under the Code to be adopted by plans in the “red” zone, is pending or has been implemented as of the end of the plan year that ended in 2013.
(3) | The “Surcharge Imposed” column indicates whether ATI’s contribution rate for 2013 included an amount in addition to the contribution rate specified in the applicable collective bargaining agreement, as imposed by a plan in “critical status”, in accordance with the requirements of the Code.
(4) | The Company is party to five separate bargaining agreements that require contributions to this plan. Expiration dates of these collective bargaining agreements range between February 25, 2018 and July 14, 2019.

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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=21916443&loc=d3e4179-114921 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2439-114920 Reference 5: 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=21915506&loc=d3e2410-114920 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7 -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 158 -Paragraph 4, 7, 16, 20, 21 -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 d -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
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- Definition Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (m) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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