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Pension and Employee Benefit Plans (Details) $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2016 USD ($) | Dec. 31, 2015 USD ($) | Sep. 30, 2015 USD ($) | Mar. 31, 2017 USD ($) | Mar. 31, 2016 USD ($) Participant | Mar. 31, 2015 USD ($)
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Portion of employee contribution matched |  |  |  |  | 50.00% | 50.00% | 50.00%
Defined contribution plan cost recognized |  |  |  |  | $ 4.7 | $ 4.6 | $ 5.9
Components of net periodic benefit cost [Abstract] |  |  |  |  |  |  |
Settlements |  | $ (1.8) | $ (1.1) | $ (39.2) |  | 42.1 |
Other changes in benefit obligation recognized in other comprehensive loss (income): |  |  |  |  |  |  |
Amortization of net actuarial loss | [1] |  |  |  | $ 5.2 | $ 48.3 |
Maximum [Member] |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Contribution by employee |  |  |  |  | 5.00% | 5.00% | 5.00%
Pension Plans [Member] |  |  |  |  |  |  |
Change in benefit obligation [Roll Forward] |  |  |  |  |  |  |
Benefit obligation at beginning of year |  |  |  |  | $ 261.0 | $ 328.2 |
Service cost |  |  |  |  | 0.6 | 0.6 | $ 0.5
Interest cost |  |  |  |  | 9.8 | 11.2 | 13.0
Actuarial gain |  |  |  |  | (0.5) | (2.8) |
Benefits paid | [2] |  |  |  | (19.8) | (78.1) |
Acquired obligations | [3] |  |  |  | 20.3 | 0.0 |
Effect of exchange rate changes |  |  |  |  | (1.6) | 1.9 |
Benefit obligation at end of year |  | 261.0 |  |  | 269.8 | 261.0 | 328.2
Change in plan assets [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  |  |  | 141.5 | 217.0 |
Actual return on plan assets |  |  |  |  | 11.0 | (5.3) |
Benefits paid | [2] |  |  |  | (19.8) | (78.1) |
Employer contributions |  |  |  |  | 9.5 | 7.9 |
Acquired plan assets | [3] |  |  |  | 6.0 | 0.0 |
Fair value of plan assets at end of year |  | 141.5 |  |  | 148.2 | 141.5 | 217.0
Funded status at end of year |  | (119.5) |  |  | (121.6) | (119.5) |
Amounts recognized in the consolidated balance sheets [Abstract] |  |  |  |  |  |  |
Current liability |  | (0.9) |  |  | (2.2) | (0.9) |
Noncurrent liability |  | (118.6) |  |  | (119.4) | (118.6) |
Total liability |  | (119.5) |  |  | (121.6) | (119.5) |
Pension plans with accumulated benefit obligations in excess of plan assets [Abstract] |  |  |  |  |  |  |
Accumulated benefit obligation |  | 257.9 |  |  | 266.8 | 257.9 |
Amounts recognized in accumulated other comprehensive loss [Abstract] |  |  |  |  |  |  |
Net actuarial loss (gain) |  | 162.0 |  |  | 156.8 | 162.0 |
Components of net periodic benefit cost [Abstract] |  |  |  |  |  |  |
Service cost |  |  |  |  | 0.6 | 0.6 | 0.5
Interest cost |  |  |  |  | 9.8 | 11.2 | 13.0
Expected return on plan assets |  |  |  |  | (12.3) | (14.9) | (16.7)
Amortization of net actuarial loss |  |  |  |  | 5.6 | 6.4 | 5.5
Settlements | [4] |  |  |  | 0.0 | 42.1 | 0.0
Net periodic benefit cost |  |  |  |  | 3.7 | 45.4 | 2.3
Other changes in benefit obligation recognized in other comprehensive loss (income): |  |  |  |  |  |  |
Net actuarial loss |  |  |  |  | 1.0 | 17.5 | 46.4
Amortization of net actuarial loss | [4] |  |  |  | (5.6) | (48.5) | (5.5)
Total recognized in other comprehensive (income) loss |  |  |  |  | (4.6) | (31.0) | 40.9
Reversal of amortization items [Abstract] |  |  |  |  |  |  |
Estimated net actuarial loss that will be amortized |  |  |  |  | (5.6) |  |
Estimated future benefit payments [Abstract] |  |  |  |  |  |  |
Anticipated contributions for 2018 fiscal year |  |  |  |  | 13.1 |  |
2018 |  |  |  |  | 17.1 |  |
2019 |  |  |  |  | 16.4 |  |
2020 |  |  |  |  | 17.0 |  |
2021 |  |  |  |  | 17.1 |  |
2022 |  |  |  |  | 17.6 |  |
2023-2027 |  |  |  |  | 90.4 |  |
Postretirement Plans [Member] |  |  |  |  |  |  |
Components of net periodic benefit cost [Abstract] |  |  |  |  |  |  |
Net periodic benefit cost |  |  |  |  | 0.3 | 0.3 | 0.1
U.S. Pension Plans [Member] |  |  |  |  |  |  |
Change in plan assets [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | [5] |  |  |  | 141.5 |  |
Employer contributions |  |  |  |  | 8.1 | 6.7 | $ 5.9
Fair value of plan assets at end of year | [5] | $ 141.5 |  |  | $ 148.2 | 141.5 |
Components of net periodic benefit cost [Abstract] |  |  |  |  |  |  |
Settlements |  |  |  |  |  | $ 42.1 |
Voluntary Lump Sum Payout Program [Abstract] |  |  |  |  |  |  |
Number of participants accepted lump-sum payout program | Participant |  |  |  |  |  | 2,000 |
Amount paid for settlement lump-sum payout program |  |  |  |  |  | $ 65.3 |
Weighted-average assumptions used in calculating benefit obligation [Abstract] |  |  |  |  |  |  |
Discount rate |  | 4.10% |  |  | 4.10% | 4.10% |
Weighted-average assumptions used in calculating plan cost [Abstract] |  |  |  |  |  |  |
Discount rate used to determine cost of pension plan |  |  |  |  | 4.10% | 4.30% | 4.70%
Defined Benefit Plan, Information about Plan Assets [Abstract] |  |  |  |  |  |  |
Target allocation |  |  |  |  | 100.00% |  |
Plan assets |  | 100.00% |  |  | 100.00% | 100.00% |
Expected return on plan assets |  |  |  |  | 8.00% | 8.00% | 8.00%
Expected return on plan assets for next fiscal year |  |  |  |  | 7.50% |  |
U.S. Pension Plans [Member] | Selling, General and Administrative Expenses [Member] |  |  |  |  |  |  |
Components of net periodic benefit cost [Abstract] |  |  |  |  |  |  |
Settlements |  |  |  |  |  | $ 33.3 |
U.S. Pension Plans [Member] | Cost of Sales [Member] |  |  |  |  |  |  |
Components of net periodic benefit cost [Abstract] |  |  |  |  |  |  |
Settlements |  |  |  |  |  | $ 8.8 |
U.S. Pension Plans [Member] | Luvata HTS [Member] |  |  |  |  |  |  |
Change in plan assets [Roll Forward] |  |  |  |  |  |  |
Funded status at end of year |  |  |  |  | $ 14.3 |  |
U.S. Pension Plans [Member] | Equity Securities [Member] |  |  |  |  |  |  |
Defined Benefit Plan, Information about Plan Assets [Abstract] |  |  |  |  |  |  |
Target allocation |  |  |  |  | 60.00% |  |
Plan assets |  | 56.00% |  |  | 58.00% | 56.00% |
U.S. Pension Plans [Member] | Debt Securities [Member] |  |  |  |  |  |  |
Defined Benefit Plan, Information about Plan Assets [Abstract] |  |  |  |  |  |  |
Target allocation |  |  |  |  | 38.00% |  |
Plan assets |  | 36.00% |  |  | 38.00% | 36.00% |
U.S. Pension Plans [Member] | Alternative Assets [Member] |  |  |  |  |  |  |
Defined Benefit Plan, Information about Plan Assets [Abstract] |  |  |  |  |  |  |
Target allocation |  |  |  |  | 0.00% |  |
Plan assets |  | 4.00% |  |  | 0.00% | 4.00% |
U.S. Pension Plans [Member] | Cash [Member] |  |  |  |  |  |  |
Defined Benefit Plan, Information about Plan Assets [Abstract] |  |  |  |  |  |  |
Target allocation |  |  |  |  | 2.00% |  |
Plan assets |  | 4.00% |  |  | 4.00% | 4.00% |
Foreign Pension Plans [Member] |  |  |  |  |  |  |
Weighted-average assumptions used in calculating benefit obligation [Abstract] |  |  |  |  |  |  |
Discount rate |  | 1.80% |  |  | 1.70% | 1.80% |
Weighted-average assumptions used in calculating plan cost [Abstract] |  |  |  |  |  |  |
Discount rate used to determine cost of pension plan |  |  |  |  | 1.70% | 1.30% | 3.00%
[1] | Amounts are included in the calculation of net periodic benefit cost for the Company's defined benefit plans, which include pension and other postretirement plans. See Note 16 for additional information about the Company's pension plans.
[2] | In fiscal 2016, $65.3 million was paid from plan assets in connection with lump-sum payouts.
[3] | As a result of its acquisition of Luvata HTS, the Company acquired pension plans in Italy, Austria and the U.S. See Note 2 for additional information.
[4] | During fiscal 2016, in connection with lump-sum payouts to pension plan participants, the Company recorded $42.1 million of settlement losses, which were previously recorded in accumulated other comprehensive loss.
[5] | As a practical expedient, the Company valued a collective trust fund using its net asset value per unit, and therefore, has not classified this investment within the fair value hierarchy.

X
- Definition An assumption as to the rate of return for next fiscal year 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 No definition available. + Details
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- Definition Employee contribution for which the employer contributes a matching contribution to a defined contribution plan. + References No definition available. + Details
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- Definition The pretax net amount of gains and losses that are not yet recognized as a component of net periodic benefit cost, and that are recognized as increases or decreases in other comprehensive income as they arise. Gains and losses are due to changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan. + References Reference 1: 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=66004124&loc=SL7669646-108580 Reference 2: 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=65897934&loc=d3e1928-114920 + Details
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- Definition The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Actual Return on Plan Assets (Component of Net Periodic Postretirement Benefit Cost) -URI http://asc.fasb.org/extlink&oid=6504192 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Actual Return on Plan Assets (Component of Net Periodic Pension Cost) -URI http://asc.fasb.org/extlink&oid=6504226 + Details
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- Definition Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Gain or Loss -URI http://asc.fasb.org/extlink&oid=49168827 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)(4) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition The aggregate net amount recognized in the balance sheet associated with the defined benefit plan(s). Will normally be the same as the Defined Benefit Plan, Funded Status of Plan, Total. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64852052&loc=d3e1703-114919 Reference 2: 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=65897934&loc=d3e1928-114920 + 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=65897934&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 -Glossary Expected Long-Term Rate of Return on Plan Assets -URI http://asc.fasb.org/extlink&oid=6512046 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=65897934&loc=d3e1928-114920 + Details
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- Definition 1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date. + 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=65897934&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Projected Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6522206 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Accumulated Postretirement Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6503904 + Details
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- Definition The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39716-114964 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Benefits -URI http://asc.fasb.org/extlink&oid=49170737 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)(6) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Postretirement Benefits -URI http://asc.fasb.org/extlink&oid=6521376 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(5) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of benefits from a defined benefit plan expected to be paid in the five fiscal years after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + 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=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of benefits from a defined benefit plan expected to be paid in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + 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=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of benefits from a defined benefit plan expected to be paid in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + 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=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of benefits from a defined benefit plan expected to be paid in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + 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=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of benefits from a defined benefit plan expected to be paid in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + 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=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of benefits from a defined benefit plan expected to be paid in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + 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=65897934&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 -Glossary Expected Return on Plan Assets -URI http://asc.fasb.org/extlink&oid=6512171 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)(3) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition Fair value of assets that have been segregated and restricted to provide pension or postretirement benefits. Assets include, but are not limited to, stocks, bonds, other investments, earnings from investments, and contributions by the employer and employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 50 -URI http://asc.fasb.org/extlink&oid=64937038&loc=d3e12355-114930 Reference 2: 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=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Assets -URI http://asc.fasb.org/extlink&oid=6749337 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Assets -URI http://asc.fasb.org/extlink&oid=6520858 + Details
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- Definition Amount of gain (loss) from foreign currency exchange rate changes for benefit obligation for plans of a foreign operation whose functional currency is not the reporting currency. + 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)(5) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. Will normally be the same as the net Defined Benefit Plan, Amounts Recognized in Balance Sheet, Total. + 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=65897934&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64852052&loc=d3e1703-114919 + 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=65897934&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=65897934&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 (h) -URI http://asc.fasb.org/extlink&oid=65897934&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 (j) -URI http://asc.fasb.org/extlink&oid=65897934&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=73719040&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=65897934&loc=d3e2417-114920 + Details
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- Definition Amount of net gain (loss) recognized in net periodic benefit cost as a result of 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, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits. + 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 (h)(7) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + 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 -Glossary Service Cost (Component of Net Periodic Pension Cost) -URI http://asc.fasb.org/extlink&oid=6525008 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)(1) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 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=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of plan assets that relate to an irrevocable action that relieves the employer, or plan, of primary responsibility for a benefit obligation and eliminates risks related to the obligation and the assets used to effect settlement. Includes, but is not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified pension benefits and purchasing annuity contracts to cover vested benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 35 -Paragraph 123 -Subparagraph B -URI http://asc.fasb.org/extlink&oid=64937487&loc=d3e36068-114959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 63 -Subparagraph B -URI http://asc.fasb.org/extlink&oid=64937038&loc=d3e12551-114930 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 35 -Paragraph 126 -Subparagraph B -URI http://asc.fasb.org/extlink&oid=64937487&loc=d3e36091-114959 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(8) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 66 -Subparagraph B -URI http://asc.fasb.org/extlink&oid=64937038&loc=d3e12688-114930 + Details
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- Definition Amount of employer's best estimate of contributions expected to be paid to the plan during the next fiscal year beginning after the date of the latest statement of financial position. + 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 (g) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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