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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Postemployment Benefits [Abstract]

Summary of Net Periodic Benefit Costs

The net periodic benefit costs for the plans included the following components:

		Year Ended December 31,
		2018				2017
Service cost		$	657			$	708
Interest cost on projected benefit obligations			433				458
Expected return on plan assets			(115	)			(116	)
Amortization of actuarial net loss			127				400
		$	1,102			$	1,450

Summary of Changes in Projected Benefit Obligations and Plan Assets, and Ending Balances of Defined Benefit Plans

The changes in projected benefit obligations and plan assets, as well as the ending balance sheet amounts for the Company’s defined benefit plans, were as follows:

		Year Ended December 31,
		2018				2017
Change in projected benefit obligations:
Projected benefit obligations, beginning of year		$	25,736			$	23,450
Service cost			657				708
Interest cost			433				458
Actuarial gain			(98	)			(312	)
Benefits paid			(895	)			(1,271	)
Currency translation adjustments			(948	)			2,703
Projected benefit obligations, end of year		$	24,885			$	25,736
Change in plan assets:
Fair value of plan assets, beginning of year		$	8,152			$	7,672
Company contributions			324				324
(Loss) gain on plan assets			(56	)			177
Benefits paid			(369	)			(722	)
Currency translation adjustments			(229	)			701
Fair value of plan assets, end of year			7,822				8,152
Net underfunded status		$	(17,063	)		$	(17,584	)

Summary of Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income

Changes in plan assets and benefit obligations recognized in other comprehensive income included the following components:

		Year Ended December 31,
		2018				2017
Amounts recognized in accumulated comprehensive income:
Accumulated net actuarial gain		$	235			$	235
Income tax (expense) benefit			(86	)			88
Accumulated other comprehensive gain		$	149			$	323

Summary of Estimated Benefit Payments for Defined Benefit Plans for Next 10 Years

As of December 31, 2018, the estimated benefit payments for the Company’s defined benefit plans for the next 10 years were as follows:

		Estimated  benefit payments
2019		$	1,046
2020		$	1,252
2021		$	1,210
2022		$	1,312
2023		$	1,129
2024-2028		$	7,313
		$	13,262

Schedule of Weighted Average Rates Used to Determine Net Periodic Benefit Costs

The weighted-average rates used to determine the net periodic benefit costs were as follows:

		December 31, 2018
Discount rate			1.9	%
Rate of increase in salary levels			2.1	%
Expected long-term rate of return on assets			1.9	%

Schedule of Defined Benefit Plan Assets

Plan assets were held in the following categories as a percentage of total plan assets:

		Year Ended December 31, 2018
		Amount				Percentage
Cash		$	193				2.00	%
Debt securities			4,855				62
Equity securities			1,342				17
Other			1,432				19
		$	7,822				100	%

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- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

+ References

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-Section 50
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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.

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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

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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

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