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RETIREMENT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract] |
Schedule of Change in Benefit Obligation and Plan Assets, Funded Status and Amounts Recognized in Balance Sheet and Accumulated Other Comprehensive Income (Loss) | Below is a summary balance sheet of the change in plan assets during 2016 and 2015, the funded status of the plans, amounts recognized in the Consolidated Statements of Financial Position, and a summary of amounts recognized in accumulated other comprehensive income. Summary of Changes
| Pension Plans |  | Postretirement Benefit Plans
| 2016 |  | 2015 |  | 2016 |  | 2015
(Dollars in millions) | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |  |
Change in projected benefit obligation: |  |  |  |  |  |  |  |  |  |  |
Benefit obligation, beginning of year | $ | 2,262 |  |  | $ | 763 |  |  | $ | 2,356 |  |  | $ | 867 |  |  | $ | 853 |  |  | $ | 1,014 |
Service cost | 39 |  |  | 12 |  |  | 39 |  |  | 15 |  |  | 5 |  |  | 8 |
Interest cost | 74 |  |  | 23 |  |  | 87 |  |  | 26 |  |  | 27 |  |  | 39 |
Actuarial (gain) loss | 38 |  |  | 123 |  |  | (31 | ) |  | (50 | ) |  | 12 |  |  | (13 | )
Curtailment gain | — |  |  | — |  |  | — |  |  | (4 | ) |  | — |  |  | (2 | )
Settlement | (54 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Acquisitions | — |  |  | — |  |  | — |  |  | (10 | ) |  | — |  |  | — |
Plan amendments and other | 2 |  |  | — |  |  | — |  |  | — |  |  | (106 | ) |  | (140 | )
Plan participants' contributions | — |  |  | 1 |  |  | — |  |  | 2 |  |  | 14 |  |  | 15 |
Effect of currency exchange | — |  |  | (100 | ) |  | — |  |  | (61 | ) |  | — |  |  | (2 | )
Federal subsidy on benefits paid | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 1 |
Benefits paid | (220 | ) |  | (21 | ) |  | (189 | ) |  | (22 | ) |  | (69 | ) |  | (67 | )
Benefit obligation, end of year | $ | 2,141 |  |  | $ | 801 |  |  | $ | 2,262 |  |  | $ | 763 |  |  | $ | 737 |  |  | $ | 853 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets, beginning of year | $ | 1,887 |  |  | $ | 650 |  |  | $ | 1,968 |  |  | $ | 699 |  |  | $ | 157 |  |  | $ | 176 |
Actual return on plan assets | 142 |  |  | 103 |  |  | (23 | ) |  | 7 |  |  | 12 |  |  | (1 | )
Effect of currency exchange | — |  |  | (84 | ) |  | — |  |  | (48 | ) |  | — |  |  | — |
Company contributions | 204 |  |  | 18 |  |  | 131 |  |  | 21 |  |  | 39 |  |  | 34 |
Reserve for third party contributions | — |  |  | — |  |  | — |  |  | — |  |  | (5 | ) |  | (1 | )
Plan participants' contributions | — |  |  | 1 |  |  | — |  |  | 2 |  |  | 14 |  |  | 15 |
Benefits paid | (220 | ) |  | (21 | ) |  | (189 | ) |  | (22 | ) |  | (69 | ) |  | (67 | )
Federal subsidy on benefits paid | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 1 |
Settlements | (54 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Acquisitions | — |  |  | — |  |  | — |  |  | (9 | ) |  | — |  |  | — |
Fair value of plan assets, end of year | $ | 1,959 |  |  | $ | 667 |  |  | $ | 1,887 |  |  | $ | 650 |  |  | $ | 149 |  |  | $ | 157 |
Funded status at end of year | $ | (182 | ) |  | $ | (134 | ) |  | $ | (375 | ) |  | $ | (113 | ) |  | $ | (588 | ) |  | $ | (696 | )
Amounts recognized in the Consolidated Statements of Financial Position consist of: |  |  |  |  |  |  |  |  |  |  |
Other noncurrent assets | $ | 3 |  |  | $ | — |  |  | $ | — |  |  | $ | 7 |  |  | $ | 30 |  |  | $ | 19 |
Current liabilities | (7 | ) |  | (1 | ) |  | (3 | ) |  | — |  |  | (42 | ) |  | (43 | )
Post-employment obligations | (178 | ) |  | (133 | ) |  | (372 | ) |  | (120 | ) |  | (576 | ) |  | (672 | )
Net amount recognized, end of year | $ | (182 | ) |  | $ | (134 | ) |  | $ | (375 | ) |  | $ | (113 | ) |  | $ | (588 | ) |  | $ | (696 | )
Accumulated benefit obligation | $ | 2,030 |  |  | $ | 753 |  |  | $ | 2,146 |  |  | $ | 721 |  |  |  |  |
Amounts recognized in accumulated other comprehensive income consist of: |  |  |  |  |  |  |  |  |  |  |
Prior service (credit) cost | $ | (3 | ) |  | $ | 2 |  |  | $ | (10 | ) |  | $ | 2 |  |  | $ | (262 | ) |  | $ | (200 | )
Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] | Information for pension plans with projected benefit obligations in excess of plan assets:
(Dollars in millions) | 2016 |  | 2015
| U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S.
Projected benefit obligation | $ | 1,865 |  |  | $ | 801 |  |  | $ | 2,262 |  |  | $ | 622 |
Fair value of plan assets | 1,680 |  |  | 667 |  |  | 1,887 |  |  | 501 |
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] | Information for pension plans with accumulated benefit obligations in excess of plan assets:
(Dollars in millions) | 2016 |  | 2015
| U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S.
Projected benefit obligation | $ | 1,865 |  |  | $ | 557 |  |  | $ | 2,262 |  |  | $ | 622 |
Accumulated benefit obligation | 1,754 |  |  | 535 |  |  | 2,146 |  |  | 584 |
Fair value of plan assets | 1,680 |  |  | 434 |  |  | 1,887 |  |  | 501 |
Schedule of Benefit Cost and Amounts Recognized in Other Comprehensive Income | Components of net periodic benefit (credit) cost were as follows: Summary of Benefit Costs and Other Amounts Recognized in Other Comprehensive Income
| Pension Plans |  | Postretirement Benefit Plans
| 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014
(Dollars in millions) | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |  |  |  |
Components of net periodic benefit (credit) cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 39 |  |  | $ | 12 |  |  | $ | 39 |  |  | $ | 15 |  |  | $ | 40 |  |  | $ | 14 |  |  | $ | 5 |  |  | $ | 8 |  |  | $ | 8 |
Interest cost | 74 |  |  | 23 |  |  | 87 |  |  | 26 |  |  | 100 |  |  | 31 |  |  | 27 |  |  | 39 |  |  | 45 |
Expected return on plan assets | (138 | ) |  | (32 | ) |  | (148 | ) |  | (37 | ) |  | (143 | ) |  | (38 | ) |  | (6 | ) |  | (6 | ) |  | (7 | )
Curtailment gain (1) | — |  |  | — |  |  | — |  |  | (7 | ) |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) | (4 | ) |  | — |  |  | (4 | ) |  | 1 |  |  | (4 | ) |  | — |  |  | (44 | ) |  | (24 | ) |  | (24 | )
Mark-to-market pension and other postretirement benefits (gain) loss, net | 34 |  |  | 52 |  |  | 140 |  |  | (20 | ) |  | 166 |  |  | 95 |  |  | 11 |  |  | (5 | ) |  | 43 |
Net periodic benefit (credit) cost | $ | 5 |  |  | $ | 55 |  |  | $ | 114 |  |  | $ | (22 | ) |  | $ | 159 |  |  | $ | 102 |  |  | $ | (7 | ) |  | $ | 10 |  |  | $ | 65 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Curtailment gain | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (3 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Current year prior service credit (cost) | (3 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 106 |  |  | 140 |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) | (4 | ) |  | — |  |  | (4 | ) |  | 1 |  |  | (4 | ) |  | — |  |  | (44 | ) |  | (24 | ) |  | (24 | )
Total | $ | (7 | ) |  | $ | — |  |  | $ | (4 | ) |  | $ | (2 | ) |  | $ | (4 | ) |  | $ | — |  |  | $ | 62 |  |  | $ | 116 |  |  | $ | (24 | )
(1) | Gain of $7 million in 2015 in the Fibers segment related to the remeasurement of the Workington, UK pension plan, triggered by the closure of the Workington, UK acetate tow manufacturing facility.
Schedule of Assumptions Used to Develop the Projected Benefit Obligation | The assumptions used to develop the projected benefit obligation for the Company's significant U.S. and non-U.S. defined benefit pension plans and U.S. postretirement benefit plans are provided in the following tables.
| Pension Plans |  | Postretirement Benefit Plans
Weighted-average assumptions used to determine benefit obligations for years ended December 31: | 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014
| U.S. | Non-U.S. |  | U.S. | Non-U.S. |  | U.S. | Non-U.S. |  |  |  |  |  |
Discount rate | 3.89 | % | 2.33 | % |  | 4.13 | % | 3.26 | % |  | 3.80 | % | 3.10 | % |  | 3.91 | % |  | 4.17 | % |  | 3.91 | %
Rate of compensation increase | 3.25 | % | 2.94 | % |  | 3.50 | % | 3.00 | % |  | 3.50 | % | 3.24 | % |  | 3.25 | % |  | 3.50 | % |  | 3.50 | %
Health care cost trend |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial |  |  |  |  |  |  |  |  |  | 7.00 | % |  | 7.50 | % |  | 7.50 | %
Decreasing to ultimate trend of |  |  |  |  |  |  |  |  |  | 5.00 | % |  | 5.00 | % |  | 5.00 | %
in year |  |  |  |  |  |  |  |  |  | 2021 |  |  | 2021 |  |  | 2020 |
Weighted-average assumptions used to determine net periodic cost for years ended December 31: | 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014
| U.S. | Non-U.S. |  | U.S. | Non-U.S. |  | U.S. | Non-U.S. |  |  |  |  |  |
Discount rate | 4.13 | % | 3.26 | % |  | 3.80 | % | 3.10 | % |  | 4.59 | % | 4.18 | % |  | 4.17 | % |  | 3.91 | % |  | 4.75 | %
Discount rate for service cost | 4.13 | % | 3.26 | % |  | 3.80 | % | 3.10 | % |  | 4.59 | % | 4.18 | % |  | 4.57 | % |  | 3.91 | % |  | 4.75 | %
Discount rate for interest cost | 3.33 | % | 3.26 | % |  | 3.80 | % | 3.10 | % |  | 4.59 | % | 4.18 | % |  | 3.42 | % |  | 3.91 | % |  | 4.75 | %
Expected return on assets | 7.60 | % | 5.11 | % |  | 7.78 | % | 5.50 | % |  | 7.83 | % | 5.78 | % |  | 3.75 | % |  | 3.75 | % |  | 3.75 | %
Rate of compensation increase | 3.50 | % | 3.00 | % |  | 3.50 | % | 3.24 | % |  | 3.50 | % | 3.49 | % |  | 3.50 | % |  | 3.50 | % |  | 3.50 | %
Health care cost trend |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial |  |  |  |  |  |  |  |  |  | 7.50 | % |  | 7.50 | % |  | 8.00 | %
Decreasing to ultimate trend of |  |  |  |  |  |  |  |  |  | 5.00 | % |  | 5.00 | % |  | 5.00 | %
in year |  |  |  |  |  |  |  |  |  | 2021 |  |  | 2020 |  |  | 2020 |
Schedule of Fair Value Measurements of Pension Plan Assets on a Recurring Basis | The following charts reflect the fair value of the defined benefit pension plans assets as of December 31, 2016 and 2015.
(Dollars in millions) |  |  |  |  | Fair Value Measurements at December 31, 2016
Description | December 31, 2016 |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Pension Assets: | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S.
Cash & Cash Equivalents (1) | $ | 41 |  |  | $ | 25 |  |  | $ | 41 |  |  | $ | 25 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Public Equity - United States (2) | 4 |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other Investments (3) | — |  |  | 44 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 44 |
Total Assets at Fair Value | $ | 45 |  |  | $ | 69 |  |  | $ | 45 |  |  | $ | 25 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 44 |
Investments Measured at Net Asset Value (4) | 1,914 |  |  | 598 |  |  |  |  |  |  |  |  |  |  |  |  |
Total Assets | $ | 1,959 |  |  | $ | 667 |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in millions) |  |  |  |  | Fair Value Measurements at December 31, 2015
Description | December 31, 2015 |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Pension Assets: | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S.
Cash & Cash Equivalents (1) | $ | 66 |  |  | $ | 7 |  |  | $ | 66 |  |  | $ | 7 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other Investments (3) | — |  |  | 42 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 42 |
Total Assets at Fair Value | $ | 66 |  |  | $ | 49 |  |  | $ | 66 |  |  | $ | 7 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 42 |
Investments Measured at Net Asset Value (4) | 1,821 |  |  | 601 |  |  |  |  |  |  |  |  |  |  |  |  |
Total Assets | $ | 1,887 |  |  | $ | 650 |  |  |  |  |  |  |  |  |  |  |  |  |
(1) | Cash & Cash Equivalents: Amounts are generally invested in actively managed collective trust funds or interest bearing accounts.
(2) | Public Equity - United States: Amount for common stock equity securities which are primarily valued using a market approach based on the quoted market prices.
(3) | Other Investments: Primarily consist of insurance contract which are generally valued using a crediting rate that approximates market returns and invest in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques.
(4) | Investments Measured at Net Asset Value: The underlying debt and public equity investments in this category are generally held in common trust funds, which are either actively or passively managed investment vehicles, that are valued at the net asset value per unit/share multiplied by the number of units/shares held as of the measurement date. The other alternative investments in this category are valued under the practical expedient method which is based on the most recently reported net asset value provided by the management of each private investment fund, adjusted as appropriate, for any lag between the date of the financial reports and the measurement date. The disclosure of investments measured at net asset value, as a practical expedient for fair value, have been conformed to the disclosure provisions under updates to fair value measurement issued in 2015.
The following charts reflect the fair value of the postretirement benefit plan assets as of December 31, 2016 and 2015. The postretirement benefit plan is for the voluntary employees' beneficiary association ("VEBA") trust the Company assumed as part of the Solutia acquisition.
(Dollars in millions) |  |  | Fair Value Measurements at December 31, 2016
Description | December 31, 2016 |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Postretirement Benefit Plan Assets: |  |  |  |  |  |  |
Cash & Cash Equivalents (1) | $ | 3 |  |  | $ | 3 |  |  | $ | — |  |  | $ | — |
Debt (2): |  |  |  |  |  |  |
Fixed Income (U.S.) | 82 |  |  | — |  |  | 82 |  |  | — |
Fixed Income (Non-U.S.) | 30 |  |  | — |  |  | 30 |  |  | — |
Total | $ | 115 |  |  | $ | 3 |  |  | $ | 112 |  |  | $ | — |
(Dollars in millions) |  |  | Fair Value Measurements at December 31, 2015
Description | December 31, 2015 |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Postretirement Benefit Plan Assets: |  |  |  |  |  |  |
Debt (2): |  |  |  |  |  |  |
Fixed Income (U.S.) | $ | 86 |  |  | $ | — |  |  | $ | 86 |  |  | $ | — |
Fixed Income (Non-U.S.) | 34 |  |  | — |  |  | 34 |  |  | — |
Total | $ | 120 |  |  | $ | — |  |  | $ | 120 |  |  | $ | — |
(1) | Cash & Cash Equivalents: Amounts are generally invested in actively managed collective trust funds or interest bearing accounts.
(2) | Debt: The fixed income securities are primarily valued upon a market approach, using matrix pricing and considering a security’s relationship to other securities for which quoted prices in an active market may be available, or an income approach, converting future cash flows to a single present value amount. Inputs used in developing fair value estimates include reported trades, broker quotes, benchmark yields, and base spreads
Schedule of Pension Plan Assets Classified within Level 3 of the Fair Value Hierarchy | The Company valued assets with unobservable inputs (Level 3), primarily insurance contracts, using a crediting rate that approximates market returns and invest in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques.
| Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
| Other Investments(1)
(Dollars in millions) | U.S. Pension Plans |  | Non-U.S. Pension Plans
Balance at December 31, 2014 | $ | 4 |  |  | $ | 55 |
Distributions | (4 | ) |  | — |
Unrealized gains | — |  |  | (5 | )
Purchases, contributions, and other | — |  |  | (8 | )
Balance at December 31, 2015 | — |  |  | 42 |
Distributions | — |  |  | — |
Unrealized gains | — |  |  | 2 |
Purchases, contributions, and other | — |  |  | — |
Balance at December 31, 2016 | $ | — |  |  | $ | 44 |
(1) | Primarily consists of insurance contracts.
Schedule of US and Non-US Pension Plans Asset Target Allocation by Category | s. The following chart reflects the target allocation for the Company's U.S. and non-U.S. pension and postretirement benefit plans assets for 2017 and the asset allocation at December 31, 2016 and 2015, by asset category. The postretirement benefit plan is for the VEBA trust the Company assumed as part of the Solutia acquisition.
| U.S. Pension Plans |  | Non-U.S. Pension Plans |  | Postretirement Benefit Plan
| Target Allocation | Plan Assets at December 31, 2016 | Plan Assets at December 31, 2015 |  | Target Allocation | Plan Assets at December 31, 2016 | Plan Assets at December 31, 2015 |  | Target Allocation | Plan Assets at December 31, 2016 | Plan Assets at December 31, 2015
Asset category |  |  |  |  |  |  |  |  |  |  |
Equity securities | 45% | 47% | 44% |  | 33% | 30% | 36% |  | —% | —% | —%
Debt securities | 39% | 41% | 41% |  | 47% | 52% | 46% |  | 100% | 100% | 100%
Real estate | 3% | 2% | 4% |  | 2% | 2% | 2% |  | —% | —% | —%
Other investments (1) | 13% | 10% | 11% |  | 18% | 16% | 16% |  | —% | —% | —%
Total | 100% | 100% | 100% |  | 100% | 100% | 100% |  | 100% | 100% | 100%
(1) | U.S. primarily consists of private equity and natural resource and energy related limited partnership investments. Non-U.S. primarily consists of annuity contracts and alternative investments.
Schedule Benefits Expected to be Paid from Pension Plans and Benefits | The estimated future benefit payments, reflecting expected future service, as appropriate, are as follows:
| Pension Plans |  | Postretirement Benefit Plans
(Dollars in millions) | U.S. |  | Non-U.S. |  |
2017 | $ | 236 |  |  | $ | 21 |  |  | $ | 57 |
2018 | 191 |  |  | 21 |  |  | 56 |
2019 | 188 |  |  | 21 |  |  | 57 |
2020 | 186 |  |  | 22 |  |  | 57 |
2021 | 179 |  |  | 24 |  |  | 56 |
2022-2026 | 803 |  |  | 139 |  |  | 232 |

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- Definition Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of 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 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2417-114920 + Details
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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + 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 (d)(5) -URI http://asc.fasb.org/extlink&oid=65897934&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=65897934&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2417-114920 + 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 4 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2439-114920 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=65897934&loc=d3e2417-114920 Reference 3: 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=65897934&loc=d3e2410-114920 Reference 4: 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 5: 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=65897934&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the effect of fair value measurements using significant unobservable inputs (Level 3) on changes in plan assets of pension plans and/or other employee benefit plans for the period. + 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 (d)(4) -URI http://asc.fasb.org/extlink&oid=65897934&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=65897934&loc=d3e1928-114920 + Details
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