XML 83 R18.htm IDEA: XBRL DOCUMENT
v3.3.0.814

Employee Benefit Plans | 12 Months Ended
--- | ---
Oct. 03, 2015
Pension and Other Postretirement Benefit Expense [Abstract] |
Employee Benefit Plans | Employee Benefit Plans We maintain multiple employee benefit plans, covering employees at certain locations. Our qualified U.S. defined benefit pension plan is not open to new entrants. New employees are not eligible to participate in the pension plan. Instead, we make contributions for those employees to an employee-directed investment fund in the Moog Inc. Retirement Savings Plan ("RSP"). The Company’s contributions are based on a percentage of the employee’s eligible compensation and age. These contributions are in addition to the employer match on voluntary employee contributions. The RSP includes an Employee Stock Ownership Plan. As one of the investment alternatives, participants in the RSP can acquire our stock at market value. We match 25% of the first 2% of eligible compensation contributed to any investment selection. Shares are allocated and compensation expense is recognized as the employer share match is earned. At October 3, 2015, the participants in the RSP owned 459,928 Class A shares and 1,465,324 Class B shares. The changes in projected benefit obligations and plan assets and the funded status of the U.S. and non-U.S. defined benefit plans are as follows:
| U.S. Plans |  | Non-U.S. Plans
| 2015 |  | 2014 |  | 2015 |  | 2014
Change in projected benefit obligation: |  |  |  |  |  |  |
Projected benefit obligation at prior year measurement date | $ | 784,203 |  |  | $ | 678,063 |  |  | $ | 188,942 |  |  | $ | 169,980 |
Service cost | 23,635 |  |  | 21,571 |  |  | 6,087 |  |  | 5,533 |
Interest cost | 34,031 |  |  | 33,354 |  |  | 4,814 |  |  | 5,984 |
Contributions by plan participants | — |  |  | — |  |  | 774 |  |  | 1,014 |
Actuarial losses | 35,064 |  |  | 74,369 |  |  | 4,639 |  |  | 22,702 |
Foreign currency exchange impact | — |  |  | — |  |  | (19,149 | ) |  | (10,237 | )
Benefits paid from plan assets | (22,612 | ) |  | (20,032 | ) |  | (2,186 | ) |  | (2,697 | )
Benefits paid by Moog | (2,508 | ) |  | (1,883 | ) |  | (2,312 | ) |  | (2,985 | )
Other | (822 | ) |  | (1,239 | ) |  | (1,498 | ) |  | (352 | )
Projected benefit obligation at measurement date | $ | 850,991 |  |  | $ | 784,203 |  |  | $ | 180,111 |  |  | $ | 188,942 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of assets at prior year measurement date | $ | 585,677 |  |  | $ | 498,918 |  |  | $ | 120,754 |  |  | $ | 98,625 |
Actual return on plan assets | (28,435 | ) |  | 50,630 |  |  | 4,437 |  |  | 11,631 |
Employer contributions | 47,666 |  |  | 59,283 |  |  | 8,208 |  |  | 20,655 |
Contributions by plan participants | — |  |  | — |  |  | 774 |  |  | 1,014 |
Benefits paid | (25,120 | ) |  | (21,915 | ) |  | (4,498 | ) |  | (5,682 | )
Foreign currency exchange impact | — |  |  | — |  |  | (10,983 | ) |  | (5,425 | )
Other | (1,005 | ) |  | (1,239 | ) |  | (999 | ) |  | (64 | )
Fair value of assets at measurement date | $ | 578,783 |  |  | $ | 585,677 |  |  | $ | 117,693 |  |  | $ | 120,754 |
Funded status and amount recognized in assets and liabilities | $ | (272,208 | ) |  | $ | (198,526 | ) |  | $ | (62,418 | ) |  | $ | (68,188 | )
Amount recognized in assets and liabilities: |  |  |  |  |  |  |
Other assets - non-current | $ | — |  |  | $ | — |  |  | $ | 220 |  |  | $ | 4,191 |
Accrued and long-term pension liabilities | (272,208 | ) |  | (198,526 | ) |  | (62,638 | ) |  | (72,379 | )
Amount recognized in assets and liabilities | $ | (272,208 | ) |  | $ | (198,526 | ) |  | $ | (62,418 | ) |  | $ | (68,188 | )
Amount recognized in accumulated other comprehensive loss, before taxes: |  |  |  |  |  |  |
Prior service cost (credit) | $ | 881 |  |  | $ | 846 |  |  | $ | (737 | ) |  | $ | (363 | )
Actuarial losses | 386,759 |  |  | 298,534 |  |  | 38,869 |  |  | 40,254 |
Amount recognized in accumulated other comprehensive loss, before taxes | $ | 387,640 |  |  | $ | 299,380 |  |  | $ | 38,132 |  |  | $ | 39,891 |
Our stock included in U.S. plan assets consisted of 149,022 shares of Class A common stock and 1,001,034 shares of Class B common stock. Our funding policy is to contribute at least the amount required by law in the respective countries. The total accumulated benefit obligation as of the measurement date for all defined benefit pension plans was $941,266 in 2015 and $877,846 in 2014. At the measurement date in 2015, our plans had fair values of plan assets totaling $696,476. At the measurement date in 2015, three of our plans had fair values of plan assets totaling $62,070, which exceeded their accumulated benefit obligations of $54,603. At the measurement date in 2014, three of our plans had fair values of plan assets totaling $78,643, which exceeded their accumulated benefit obligations of $67,423. The following table provides aggregate information for the other pension plans, which have projected benefit obligations or accumulated benefit obligations in excess of plan assets:
|  | October 3, 2015 |  | September 27, 2014
Projected benefit obligation |  | $ | 968,848 |  |  | $ | 895,302 |
Accumulated benefit obligation |  | 886,663 |  |  | 810,424 |
Fair value of plan assets |  | 634,406 |  |  | 627,788 |
Weighted-average assumptions used to determine benefit obligations as of the measurement dates and weighted-average assumptions used to determine net periodic benefit cost are as follows:
| U.S. Plans |  | Non-U.S. Plans
| 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013
Assumptions for net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.4 | % |  | 5.0 | % |  | 3.7 | % |  | 3.1 | % |  | 3.7 | % |  | 4.0 | %
Return on assets | 8.0 | % |  | 8.4 | % |  | 8.6 | % |  | 4.5 | % |  | 4.1 | % |  | 4.5 | %
Rate of compensation increase | 4.1 | % |  | 4.1 | % |  | 4.1 | % |  | 3.0 | % |  | 2.8 | % |  | 2.9 | %
Assumptions for benefit obligations: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.5 | % |  | 4.4 | % |  | 5.0 | % |  | 3.0 | % |  | 3.1 | % |  | 3.6 | %
Rate of compensation increase | 4.1 | % |  | 4.1 | % |  | 4.1 | % |  | 3.0 | % |  | 2.7 | % |  | 2.8 | %
Pension plan investment policies and strategies are developed on a plan specific basis, which varies by country. The overall objective for the long-term expected return on both domestic and international plan assets is to earn a rate of return over time to meet anticipated benefit payments in accordance with plan provisions. The long-term investment objective of both the domestic and international retirement plans is to maintain the economic value of plan assets and future contributions by producing positive rates of investment return after subtracting inflation, benefit payments and expenses. Each of the plan’s strategic asset allocations is based on this long-term perspective and short-term fluctuations are viewed with appropriate perspective. The U.S. qualified defined benefit plan’s assets are invested for long-term investment results. To accommodate the long-term investment horizon while providing appropriate liquidity, the plan maintains a liquid cash reserve of one-month to three-months of benefit distributions. Its assets are broadly diversified to help alleviate the risk of adverse returns in any one security or investment class. The international plans’ assets are invested in both low-risk and high-risk investments in order to achieve the long-term investment strategy objective. Investment risks for both domestic and international plans are considered within the context of the entire plan, rather than on a security-by-security basis. The U.S. qualified defined benefit plan and certain international plans have investment committees that are responsible for formulating investment policies, developing manager guidelines and objectives and approving and managing qualified advisors and investment managers. The guidelines established for each of the plans define permitted investments within each asset class and apply certain restrictions such as limits on concentrated holdings in order to meet overall investment objectives. Pension obligations and the related costs are determined using actuarial valuations that involve several assumptions. The return on assets assumption reflects the average rate of return expected on funds invested or to be invested to provide for the benefits included in the projected benefit obligation. In determining the return on assets assumption, we consider the relative weighting of plan assets, the historical performance of total plan assets and individual asset classes and economic and other indicators of future performance. Asset management objectives include maintaining an adequate level of diversification to reduce interest rate and market risk and to provide adequate liquidity to meet immediate and future benefit payment requirements. In determining our U.S. pension expense for 2015, we assumed an average rate of return on U.S. pension assets of approximately 8.0% measured over a planning horizon with reasonable and acceptable levels of risk. The rate of return assumed an average of 60% in equity securities, 30% in fixed income securities and 10% in other securities. In determining our non-U.S. pension expense for 2015, we assumed an average rate of return on non-U.S. pension assets of approximately 4.5% measured over a planning horizon with reasonable and acceptable levels of risk. The rate of return assumed an average asset allocation of 40% in equity securities and 60% in fixed income securities. The weighted average asset allocations by asset category for the pension plans as of October 3, 2015 and September 27, 2014 are as follows:
| U.S. Plans |  | Non-U.S. Plans
| Target |  | 2015 Actual |  | 2014 Actual |  | Target |  | 2015 Actual |  | 2014 Actual
Asset category: |  |  |  |  |  |  |  |  |  |  |
Equity | 45%-70% |  | 59% |  | 54% |  | 30%-50% |  | 30% |  | 30%
Debt | 20%-35% |  | 31% |  | 34% |  | 40%-60% |  | 42% |  | 42%
Real estate and other | 10%-20% |  | 10% |  | 12% |  | 10%-30% |  | 28% |  | 28%
The following tables present the consolidated plan assets using the fair value hierarchy, which is described in Note 9 - Fair Value, as of October 3, 2015 and September 27, 2014.
U.S. Plans, October 3, 2015 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies: |  |  |  |  |  |  |
Non-investment grade | $ | — |  |  | $ | 38,517 |  |  | $ | — |  |  | $ | 38,517 |
Real assets | — |  |  | 35,647 |  |  | — |  |  | 35,647 |
Other | — |  |  | 78,102 |  |  | — |  |  | 78,102 |
Fixed income funds: |  |  |  |  |  |  |
U.S. Government obligations | — |  |  | 64,441 |  |  | — |  |  | 64,441 |
Corporate and other | — |  |  | 106,120 |  |  | — |  |  | 106,120 |
Employer securities | 62,214 |  |  | — |  |  | — |  |  | 62,214 |
Interest in common collective trusts | — |  |  | 88,870 |  |  | — |  |  | 88,870 |
Money market funds | — |  |  | 16,887 |  |  | — |  |  | 16,887 |
Limited partnerships | — |  |  | — |  |  | 64,760 |  |  | 64,760 |
Insurance contracts and other | — |  |  | — |  |  | 23,225 |  |  | 23,225 |
Fair value | $ | 62,214 |  |  | $ | 428,584 |  |  | $ | 87,985 |  |  | $ | 578,783 |
Non-U.S. Plans, October 3, 2015 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies | $ | — |  |  | $ | 30,294 |  |  | $ | — |  |  | $ | 30,294 |
Domestic equity | 6,142 |  |  | 209 |  |  | — |  |  | 6,351 |
International equity | 8,806 |  |  | — |  |  | — |  |  | 8,806 |
Fixed income funds | 5,615 |  |  | 35,780 |  |  | — |  |  | 41,395 |
Cash and cash equivalents | 252 |  |  | 880 |  |  | — |  |  | 1,132 |
Insurance contracts and other | — |  |  | 779 |  |  | 28,936 |  |  | 29,715 |
Fair value | $ | 20,815 |  |  | $ | 67,942 |  |  | $ | 28,936 |  |  | $ | 117,693 |
U.S. Plans, September 27, 2014 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies: |  |  |  |  |  |  |
Non-investment grade | $ | 66,201 |  |  | $ | — |  |  | $ | — |  |  | $ | 66,201 |
Other | 7,442 |  |  | — |  |  | — |  |  | 7,442 |
Fixed income funds: |  |  |  |  |  |  |
U.S. Government obligations | — |  |  | 47,275 |  |  | — |  |  | 47,275 |
Corporate and other | — |  |  | 82,850 |  |  | — |  |  | 82,850 |
Employer securities | 78,874 |  |  | — |  |  | — |  |  | 78,874 |
Interest in common collective trusts | — |  |  | 153,183 |  |  | — |  |  | 153,183 |
Money market funds | — |  |  | 46,135 |  |  | — |  |  | 46,135 |
Limited partnerships | — |  |  | — |  |  | 81,342 |  |  | 81,342 |
Insurance contracts and other | — |  |  | — |  |  | 22,375 |  |  | 22,375 |
Fair value | $ | 152,517 |  |  | $ | 329,443 |  |  | $ | 103,717 |  |  | $ | 585,677 |
Non-U.S. Plans, September 27, 2014 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies | $ | — |  |  | $ | 32,819 |  |  | $ | — |  |  | $ | 32,819 |
Domestic equity | 6,731 |  |  | 195 |  |  | — |  |  | 6,926 |
International equity | 8,730 |  |  | — |  |  | — |  |  | 8,730 |
Fixed income funds | 4,976 |  |  | 35,774 |  |  | — |  |  | 40,750 |
Cash and cash equivalents | 85 |  |  | 497 |  |  | — |  |  | 582 |
Insurance contracts and other | — |  |  | 764 |  |  | 30,183 |  |  | 30,947 |
Fair value | $ | 20,522 |  |  | $ | 70,049 |  |  | $ | 30,183 |  |  | $ | 120,754 |
The following is a roll forward of the consolidated plan assets classified as Level 3 within the fair value hierarchy:
|  | U.S. Plans |  | Non-U.S. Plans |  | Total
Balance at September 28, 2013 |  | $ | 92,267 |  |  | $ | 25,820 |  |  | $ | 118,087 |
Return on assets |  | 8,852 |  |  | 4,689 |  |  | 13,541 |
Purchases from contributions to Plans |  | 14,426 |  |  | 2,086 |  |  | 16,512 |
Proceeds from sales of investments |  | (3,511 | ) |  | — |  |  | (3,511 | )
Settlements paid in cash |  | (8,317 | ) |  | (250 | ) |  | (8,567 | )
Foreign currency translation |  | — |  |  | (2,162 | ) |  | (2,162 | )
Balance at September 27, 2014 |  | 103,717 |  |  | 30,183 |  |  | 133,900 |
Return on assets |  | 849 |  |  | 1,083 |  |  | 1,932 |
Purchases from contributions to Plans |  | 39,188 |  |  | 3,118 |  |  | 42,306 |
Proceeds from sales of investments |  | (54,479 | ) |  | — |  |  | (54,479 | )
Settlements paid in cash |  | (1,290 | ) |  | (1,985 | ) |  | (3,275 | )
Foreign currency translation |  | — |  |  | (3,463 | ) |  | (3,463 | )
Balance at October 3, 2015 |  | $ | 87,985 |  |  | $ | 28,936 |  |  | $ | 116,921 |
The valuation methodologies used for pension plan assets measured at fair value have been applied consistently. Cash and cash equivalents consist of direct cash holdings and institutional short-term investment vehicles. Direct cash holdings are valued at cost, which approximates fair value. Institutional short-term investment vehicles are valued daily. Investments in U.S. Government obligations are valued by a pricing service based upon closing market prices at year end. Shares of registered investment companies are valued at net asset value of shares held by the plan at year end. Common stocks traded on national exchanges are valued at the last reported sales price. Investments denominated in foreign currencies are translated into U.S. dollars using the last reported exchange rate. Fixed income funds are valued using methods, such as dealer quotes, available trade information, spreads, bids and offers provided by a pricing vendor. Investments in insurance contracts are valued at contract value, which is the fair value of the underlying investment of the insurance company. Securities or other assets for which market quotations are not readily available or for which market quotations do not represent the value at the time of pricing (including certain illiquid securities) are fair valued in accordance with procedures established under the supervision and responsibility of the Custodian of that investment. Such procedures may include the use of independent pricing services or affiliated advisor pricing, which use prices based upon yields or prices of securities of comparable quality, coupon, maturity and type, indications as to values from dealers, operating data and general market conditions. The following table summarizes investments measured at fair value based on net asset value (NAV) per share as of October 3, 2015:
|  | Unfunded Commitments |  | Redemption Frequency |  | Redemption Notice Period
Interest in common collective trusts (1) |  | $ | — |  |  | Daily, Weekly |  | 0-5 days
Insurance contracts and other (2) |  | — |  |  | Quarterly |  | 90 days
Limited partnerships (3) |  | 12,300 |  |  | Varies |  | 15-45 days
Total |  | $ | 12,300 |  |  |  |  |
(1) | Interest in common collective trusts consist of pools of investments used by institutional investors to obtain exposure to equity and fixed income markets. Common collective trusts held by us invest primarily in investment grade fixed income securities, common stock and real property assets.
(2) | Insurance contracts and other includes hedge funds held by us, which invest primarily in global equity long and short positions. The primary strategy for the hedge funds is to seek risk-adjusted returns with volatility lower than the broad equity markets primarily through long and short investment opportunities in the global markets.
(3) | Investments in limited partnerships held by us invest primarily in emerging markets, equity and equity related securities. The strategy for the partnerships is to have exposure to certain markets or to securities that are judged to achieve superior earnings growth and/or judged undervalued relative to intrinsic value.
The preceding methods may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although we believe the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. Pension expense for all defined benefit plans is as follows:
| U.S. Plans |  | Non-U.S. Plans
| 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013
Service cost | $ | 23,635 |  |  | $ | 21,571 |  |  | $ | 26,856 |  |  | $ | 6,087 |  |  | $ | 5,533 |  |  | $ | 4,874 |
Interest cost | 34,031 |  |  | 33,354 |  |  | 28,818 |  |  | 4,814 |  |  | 5,984 |  |  | 5,750 |
Expected return on plan assets | (47,136 | ) |  | (43,374 | ) |  | (41,340 | ) |  | (5,166 | ) |  | (4,487 | ) |  | (3,789 | )
Amortization of prior service cost (credit) | 149 |  |  | 149 |  |  | 8 |  |  | (70 | ) |  | (57 | ) |  | (51 | )
Amortization of actuarial loss | 22,355 |  |  | 16,346 |  |  | 27,604 |  |  | 2,289 |  |  | 1,398 |  |  | 1,589 |
Settlement loss | 54 |  |  | 37 |  |  | — |  |  | 77 |  |  | — |  |  | 245 |
Pension expense for defined benefit plans | 33,088 |  |  | 28,083 |  |  | 41,946 |  |  | 8,031 |  |  | 8,371 |  |  | 8,618 |
Expense for the defined contribution plans were $13,621, $13,196 and $11,223 for the U.S. Plans and $6,570, $6,458 and $5,672 for the Non-U.S. Plans for 2015, 2014 and 2013, respectively. The estimated net prior service cost and net actuarial loss that will be amortized from accumulated other comprehensive loss into net periodic benefit cost for pension plans in 2016 are $111 and $28,778, respectively. Benefits expected to be paid to the participants of the plans are:
|  | U.S. Plans |  | Non-U.S. Plans
2016 |  | $ | 27,865 |  |  | $ | 5,576 |
2017 |  | 31,136 |  |  | 5,564 |
2018 |  | 33,965 |  |  | 5,901 |
2019 |  | 36,625 |  |  | 6,281 |
2020 |  | 39,725 |  |  | 5,938 |
Five years thereafter |  | 249,182 |  |  | 41,127 |
We presently anticipate contributing approximately $68,000 to the U.S. plans and $6,700 to the non-U.S. plans in 2016. We provide postretirement health care benefits to certain domestic retirees, who were hired prior to October 1, 1989. There are no plan assets. The transition obligation was fully amortized in 2013. The changes in the accumulated benefit obligation of this unfunded plan for 2015 and 2014 are shown in the following table:
|  | October 3, 2015 |  | September 27, 2014
Change in Accumulated Postretirement Benefit Obligation (APBO): |  |  |  |
APBO at prior year measurement date |  | $ | 15,331 |  |  | $ | 14,370 |
Service cost |  | 226 |  |  | 225 |
Interest cost |  | 576 |  |  | 624 |
Contributions by plan participants |  | 2,228 |  |  | 1,725 |
Benefits paid |  | (2,795 | ) |  | (2,513 | )
Actuarial losses (gains) |  | (3,034 | ) |  | 900 |
APBO at measurement date |  | $ | 12,532 |  |  | $ | 15,331 |
Funded status |  | $ | (12,532 | ) |  | $ | (15,331 | )
Accrued postretirement benefit liability |  | $ | 12,532 |  |  | $ | 15,331 |
Amount recognized in accumulated other comprehensive loss, before taxes: |  |  |  |
Actuarial losses (gains) |  | 5,232 |  |  | (2,303 | )
Amount recognized in accumulated other comprehensive loss, before taxes |  | $ | 5,232 |  |  | $ | (2,303 | )
The cost of the postretirement benefit plan is as follows:
|  | 2015 |  | 2014 |  | 2013
Service cost |  | $ | 226 |  |  | $ | 225 |  |  | $ | 292 |
Interest cost |  | 576 |  |  | 624 |  |  | 549 |
Amortization of transition obligation |  | — |  |  | — |  |  | 361 |
Amortization of actuarial gain |  | (106 | ) |  | (261 | ) |  | — |
Net periodic postretirement benefit cost |  | $ | 696 |  |  | $ | 588 |  |  | $ | 1,202 |
As of the measurement date, the assumed discount rate used in the accounting for the postretirement benefit obligation was 3.9% in 2015, 3.9% in 2014 and 4.5% in 2013. As of the measurement date, the assumed discount rate used in the accounting for the net periodic postretirement benefit cost was 4.5% in 2015, 4.5% in 2014 and 3.3% in 2013. For measurement purposes, a 7.0%, 6.7% and 7.2% annual per capita rate of increase of medical and drug costs before age 65, medical costs after age 65 and drug costs after age 65, respectively, were assumed for 2016, all gradually decreasing to 4.5% for 2028 and years thereafter. A one percentage point increase in this rate would increase our accumulated postretirement benefit obligation as of the measurement date in 2015 by $384, while a one percentage point decrease in this rate would decrease our accumulated postretirement benefit obligation by $359. There would be no material effect on the total service cost and interest cost components of the net periodic postretirement benefit cost given a one percentage point increase or decrease in this rate. Employee and management profit sharing reflects a discretionary payment based on our financial performance. Profit share expense was $13,188, $22,030 and $14,950 in 2015, 2014 and 2013, respectively.

X
- References No definition available. + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitExpenseAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49170332&loc=SL14450702-114947 Reference 2: 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=58740216&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414199&loc=d3e39622-114963 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration