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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS | 6 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
PENSION PLANS AND OTHER POST RETIREMENT BENEFITS | PENSION PLANS AND OTHER POST RETIREMENT BENEFITS Defined Benefit Plans CDT Plan CDT sponsors an unfunded defined benefit pension plan covering substantially all CDT employees (CDT plan) which provides for old age, disability and survivors’ benefits. Benefits under the CDT plan are generally based on age at retirement, years of service and the employee’s annual earnings. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. No contributions have been made since the inception of the plan. GXS GER Plan As part of our acquisition of GXS Group, Inc. (GXS) in Fiscal 2014, we assumed an unfunded defined benefit pension plan covering certain German employees which provides for old age, disability and survivors' benefits. The GXS GER plan has been closed to new participants since 2006. Benefits under the GXS GER plan are generally based on a participant’s remuneration, date of hire, years of eligible service and age at retirement. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. No contributions have been made since the inception of the plan. GXS PHP Plan As part of our acquisition of GXS in Fiscal 2014, we assumed a primarily unfunded defined benefit pension plan covering substantially all of the GXS Philippines employees which provides for retirement, disability and survivors' benefits. Benefits under the GXS PHP plan are generally based on a participant’s remuneration, years of eligible service and age at retirement. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. Aside from an initial contribution which has a fair value of $(0.03) million as of December 31, 2022, no additional contributions have been made since the inception of the plan. The following are details of net pension expense relating to the following pension plans:
| Three Months Ended December 31,
| 2022 |  | 2021
Pension expense: | CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Service cost | $ | 57 |  |  | $ | 27 |  |  | $ | 315 |  |  | $ | 399 |  |  | $ | 91 |  |  | $ | 42 |  |  | $ | 472 |  |  | $ | 605 |
Interest cost | 210 |  |  | 129 |  |  | 161 |  |  | 500 |  |  | 109 |  |  | 77 |  |  | 160 |  |  | 346 |
Amortization of actuarial (gains) losses | — |  |  | (17) |  |  | (140) |  |  | (157) |  |  | 121 |  |  | 6 |  |  | (23) |  |  | 104 |
Net pension expense | $ | 267 |  |  | $ | 139 |  |  | $ | 336 |  |  | $ | 742 |  |  | $ | 321 |  |  | $ | 125 |  |  | $ | 609 |  |  | $ | 1,055 |
| Six Months Ended December 31,
| 2022 |  | 2021
Pension expense: | CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Service cost | $ | 109 |  |  | $ | 52 |  |  | $ | 666 |  |  | $ | 827 |  |  | $ | 185 |  |  | $ | 85 |  |  | $ | 900 |  |  | $ | 1,170 |
Interest cost | 405 |  |  | 248 |  |  | 310 |  |  | 963 |  |  | 221 |  |  | 157 |  |  | 293 |  |  | 671 |
Amortization of actuarial (gains) losses | — |  |  | (32) |  |  | (94) |  |  | (126) |  |  | 246 |  |  | 12 |  |  | (46) |  |  | 212 |
Net pension expense | $ | 514 |  |  | $ | 268 |  |  | $ | 882 |  |  | $ | 1,664 |  |  | $ | 652 |  |  | $ | 254 |  |  | $ | 1,147 |  |  | $ | 2,053 |
Service-related net periodic pension costs are recorded within operating expense and all other non-service related net periodic pension costs are classified under “Interest and other related expense, net” on our Condensed Consolidated Statements of Income. Other Plans Other plans include defined benefit pension plans that are offered or statutorily required by certain of our foreign subsidiaries. Many of these plans were assumed through our acquisitions or are required by local regulatory requirements. These other plans are primarily unfunded, with the aggregate projected benefit obligation included in our pension liability. The net periodic costs of these plans are determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs.

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