XML 41 R61.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Employee Benefit Plans (Details 6) (USD $) In Millions, unless otherwise specified | 12 Months Ended
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Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Defined Benefit Plan, Net Periodic Benefit Cost |  |  |
Settlements | $ 15.0 us-gaap_DefinedBenefitPlanSettlementsBenefitObligation |  |
Total net periodic pension benefit expense (income) | 113.8 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost | (17.7)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost | 158.0 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost
Domestic Pension Plans |  |  |
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets |  |  |
Projected benefit obligation | 153.9 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 140.5 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |
Accumulated benefit obligation | 151.0 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 135.9 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |
Fair value of plan assets | 1.0 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 0.9 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |
Accumulated benefit obligation | 442.9 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 556.1 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |
Defined Benefit Plan, Net Periodic Benefit Cost |  |  |
Service cost | 7.1 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 7.6 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 9.8 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Interest cost | 19.9 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 45.6 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 54.4 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Expected return on plan assets | (19.5)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | (73.2)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | (61.8)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Settlements | 160.4 us-gaap_DefinedBenefitPlanSettlementsBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 708.8 us-gaap_DefinedBenefitPlanSettlementsBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |
Amortization of unrecognized prior service credits |  |  | (0.6)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Recognized net actuarial losses (gains) | 50.9 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | (3.3)us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 121.4 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Total net periodic pension benefit expense (income) | 58.4 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | (23.3)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 123.2 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Weighted-average actuarial assumptions used in determining net periodic pension expense: |  |  |
Discount rate (as a percent) | 4.54%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 3.85%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 4.69%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Rate of increase in compensation levels (as a percent) | 3.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 3.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 3.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Expected long-term rate of return on assets (as a percent) | 6.76%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 7.25%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 7.25%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Weighted-average actuarial assumptions used in determining year-end benefit obligations: |  |  |
Discount rate (as a percent) | 3.90%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 4.77%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 3.74%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Rate of increase in compensation levels (as a percent) | 3.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 3.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 3.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Foreign Pension Plans |  |  |
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets |  |  |
Projected benefit obligation | 118.6 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 117.7 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |
Accumulated benefit obligation | 115.4 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 114.3 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |
Fair value of plan assets | 50.1 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 49.0 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |
Accumulated benefit obligation | 236.0 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 331.7 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |
Defined Benefit Plan, Net Periodic Benefit Cost |  |  |
Service cost | 2.6 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 2.7 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 2.8 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Interest cost | 13.8 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 13.4 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 14.6 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Expected return on plan assets | (17.6)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | (17.6)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | (16.6)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Settlements | 127.7 us-gaap_DefinedBenefitPlanSettlementsBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Settlement loss | 15.0 spw_DefinedBenefitPlanSettlementChargePartialAnnuitization / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Recognized net actuarial losses (gains) | 25.0 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 8.2 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 23.6 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Total net periodic pension benefit expense (income) | 38.8 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 6.7 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 24.4 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Less: Net periodic pension income (expense) of discontinued operations | (3.0)spw_DefinedBenefitPlanNetPeriodicBenefitCostOfDiscontinuedOperations / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 2.8 spw_DefinedBenefitPlanNetPeriodicBenefitCostOfDiscontinuedOperations / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | (2.1)spw_DefinedBenefitPlanNetPeriodicBenefitCostOfDiscontinuedOperations / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Net periodic pension benefit expense (income) of continuing operations | 35.8 spw_PensionAndOtherPostretirementBenefitExpenseOfContinuingOperations / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 9.5 spw_PensionAndOtherPostretirementBenefitExpenseOfContinuingOperations / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 22.3 spw_PensionAndOtherPostretirementBenefitExpenseOfContinuingOperations / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Weighted-average actuarial assumptions used in determining net periodic pension expense: |  |  |
Discount rate (as a percent) | 4.23%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 4.35%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 5.10%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Rate of increase in compensation levels (as a percent) | 3.92%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 3.91%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 3.92%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Expected long-term rate of return on assets (as a percent) | 5.78%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 6.45%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 6.56%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Weighted-average actuarial assumptions used in determining year-end benefit obligations: |  |  |
Discount rate (as a percent) | 3.31%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 4.23%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 4.35%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Rate of increase in compensation levels (as a percent) | 3.87%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 3.92%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 3.91%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Postretirement Plans |  |  |
Defined Benefit Plan, Net Periodic Benefit Cost |  |  |
Service cost | 0.4 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 0.5 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 0.5 us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Interest cost | 5.3 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 4.8 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 6.1 us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Amortization of unrecognized prior service credits | (0.3)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | (1.4)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | (1.4)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Recognized net actuarial losses (gains) | 14.2 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | (7.8)us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 7.3 us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Total net periodic pension benefit expense (income) | 19.6 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | (3.9)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 12.5 us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Weighted-average actuarial assumptions used in determining net periodic pension expense: |  |  |
Discount rate (as a percent) | 4.23%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 3.37%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 4.36%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Weighted-average actuarial assumptions used in determining year-end benefit obligations: |  |  |
Discount rate (as a percent) | 3.55%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 4.23%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 3.37%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Assumed health care cost trend rates: |  |  |
Heath care cost trend rate for next year (as a percent) | 6.79%us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 6.98%us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 7.13%us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) (as a percent) | 5.00%us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 5.00%us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember | 5.00%us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Year that the rate reaches the ultimate trend rate | 2024 | 2024 | 2019
Effects on postretirement expense of a percentage point change in assumed health care cost trend rates |  |  |
Effect of 1% increase on total of service and interest costs | 6.9 us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |  |
Effect of 1% decrease on total of service and interest costs | $ 6.1 us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |  |

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- Definition Represents the total amount of net periodic benefit (cost) for defined benefit plans for the period related to discontinued operations. + References No definition available. + Details
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- Definition Represents the settlement charge related to partial annuitization. + References No definition available. + Details
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- Definition For continuing operations, the amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments). + References No definition available. + Details
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- Definition For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Accumulated Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6503844 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The amount of the prior service cost or credit recognized in net periodic benefit cost relating to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation. + 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 (h)(1) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition Amount before tax, after reclassification adjustments, of actuarial gain (loss) that has not been recognized in the income statement. + 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=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580 + Details
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- Definition The interest rate used to adjust for the time value of money for the plan. + 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)(1) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition Expected rate of compensation increases (for pay-related 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 -Subparagraph (k)(2) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The interest rate used to adjust for the time value of money. + 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)(1) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition An assumption as to the rate of return on plan assets reflecting the average rate of earnings expected on the funds invested or to be invested to provide for the benefits included in the benefit obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Glossary Expected Long-Term Rate of Return on Plan Assets -URI http://asc.fasb.org/extlink&oid=6512013 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k)(3) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition Expected rate of compensation increases (for pay-related 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 -Subparagraph (k)(2) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition Amount of 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. + 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=35743120&loc=d3e1928-114920 + Details
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- Definition The effect of a one-percentage-point increase 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. + 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=35743120&loc=d3e1928-114920 + Details
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- Definition An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Glossary Expected Return on Plan Assets -URI http://asc.fasb.org/extlink&oid=6512136 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Glossary Expected Return on Plan Assets -URI http://asc.fasb.org/extlink&oid=6512171 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The assumed health care cost trend rate for the next year used to measure the expected cost of benefits covered by the plan (gross eligible charges). This is based upon the annual rate of change in the cost of health care benefits currently provided by the postretirement benefit plan, due to factors other than changes in the composition of the plan population by age and dependency status. + 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 (l) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Health Care Cost Trend Rate -URI http://asc.fasb.org/extlink&oid=6514820 + Details
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- Definition The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. + 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 (h)(2) -URI http://asc.fasb.org/extlink&oid=35743120&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 1 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments. + 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=35743120&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 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition If aggregate disclosures are presented, the aggregate pension accumulated benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented. + References Reference 1: 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=34716465&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2417-114920 + Details
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- Definition If aggregate disclosures are presented, the aggregate fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented. + References Reference 1: 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=34716465&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2417-114920 + Details
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- Definition If aggregate disclosures are presented, the aggregate projected benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented. + References Reference 1: 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=34716465&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2417-114920 + Details
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- Definition The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan. + 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 (h)(1) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Service Cost (Component of Net Periodic Pension Cost) -URI http://asc.fasb.org/extlink&oid=6525008 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The amount of decrease that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 15 -Paragraph 6 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(10) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The ultimate trend rate for health care costs. + 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 (l) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition Year the ultimate health care cost trend rate is expected to be reached, in CCYY format. + 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 (l) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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