XML 100 R38.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] | The company uses a December 31 measurement date for the Arrow SERP and the Wyle defined benefit plan. Pension information for the years ended December 31 is as follows:
| Arrow SERP |  | Wyle Defined Benefit Plan
| 2014 |  | 2013 |  | 2014 |  | 2013
Accumulated benefit obligation | $ | 76,261 |  |  | $ | 67,320 |  |  | $ | 136,298 |  |  | $ | 126,481 |
Changes in projected benefit obligation: |  |  |  |  |  |  |
Projected benefit obligation at beginning of year | $ | 75,312 |  |  | $ | 73,327 |  |  | $ | 126,481 |  |  | $ | 128,771 |
Service cost | 1,330 |  |  | 2,126 |  |  | — |  |  | — |
Interest cost | 3,280 |  |  | 2,846 |  |  | 5,491 |  |  | 5,038 |
Actuarial loss (gain) | 8,668 |  |  | 301 |  |  | 10,206 |  |  | (1,158 | )
Benefits paid | (3,476 | ) |  | (3,288 | ) |  | (5,880 | ) |  | (6,170 | )
Projected benefit obligation at end of year | $ | 85,114 |  |  | $ | 75,312 |  |  | $ | 136,298 |  |  | $ | 126,481 |
Changes in plan assets: |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | $ | — |  |  | $ | — |  |  | $ | 104,714 |  |  | $ | 92,976 |
Actual return on plan assets | — |  |  | — |  |  | 2,264 |  |  | 17,608 |
Company contributions | — |  |  | — |  |  | 4,500 |  |  | 300 |
Benefits paid | — |  |  | — |  |  | (5,880 | ) |  | (6,170 | )
Fair value of plan assets at end of year | $ | — |  |  | $ | — |  |  | $ | 105,598 |  |  | $ | 104,714 |
Funded status | $ | (85,114 | ) |  | $ | (75,312 | ) |  | $ | (30,700 | ) |  | $ | (21,767 | )
Amounts recognized in the company's consolidated balance sheets: |  |  |  |  |  |  |
Current liabilities | $ | (3,700 | ) |  | $ | (3,531 | ) |  | $ | — |  |  | $ | — |
Noncurrent liabilities | (81,414 | ) |  | (71,781 | ) |  | (30,700 | ) |  | (21,767 | )
Net liabilities at end of year | $ | (85,114 | ) |  | $ | (75,312 | ) |  | $ | (30,700 | ) |  | $ | (21,767 | )
Components of net periodic pension cost: |  |  |  |  |  |  |
Service cost | $ | 1,330 |  |  | $ | 2,126 |  |  | $ | — |  |  | $ | — |
Interest cost | 3,280 |  |  | 2,846 |  |  | 5,491 |  |  | 5,038 |
Expected return on plan assets | — |  |  | — |  |  | (7,066 | ) |  | (6,516 | )
Amortization of net loss | 1,997 |  |  | 2,707 |  |  | 1,270 |  |  | 1,956 |
Amortization of prior service cost | 42 |  |  | 42 |  |  | — |  |  | — |
Net periodic pension cost | $ | 6,649 |  |  | $ | 7,721 |  |  | $ | (305 | ) |  | $ | 478 |
Weighted-average assumptions used to determine benefit obligation: |  |  |  |  |  |  |
Discount rate | 4.00 | % |  | 4.50 | % |  | 4.00 | % |  | 4.50 | %
Rate of compensation increase | 5.00 | % |  | 5.00 | % |  | N/A |  |  | N/A |
Expected return on plan assets | N/A |  |  | N/A |  |  | 6.75 | % |  | 6.75 | %
Weighted-average assumptions used to determine net periodic pension cost: |  |  |  |  |  |  |
Discount rate | 4.50 | % |  | 4.00 | % |  | 4.50 | % |  | 4.00 | %
Rate of compensation increase | 5.00 | % |  | 5.00 | % |  | N/A |  |  | N/A |
Expected return on plan assets | N/A |  |  | N/A |  |  | 6.75 | % |  | 7.25 | %
Schedule of Expected Benefit Payments [Table Text Block] | Benefit payments are expected to be paid as follows:
| Arrow SERP |  | Wyle Defined Benefit Plan
2015 | $ | 3,766 |  |  | $ | 6,657 |
2016 | 3,877 |  |  | 6,861 |
2017 | 3,837 |  |  | 6,976 |
2018 | 4,360 |  |  | 7,042 |
2019 | 5,763 |  |  | 7,235 |
2020-2024 | 28,390 |  |  | 38,452 |
Schedule of Allocation of Plan Assets [Table Text Block] | The fair values of the company's pension plan assets for the Wyle defined benefit plan at December 31, 2014, utilizing the fair value hierarchy discussed in Note 7, are as follows:
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Equities: |  |  |  |  |  |  |
U.S. common stocks | $ | 44,100 |  |  | $ | — |  |  | $ | — |  |  | $ | 44,100 |
International mutual funds | 14,873 |  |  | — |  |  | — |  |  | 14,873 |
Index mutual funds | 16,477 |  |  | — |  |  | — |  |  | 16,477 |
Fixed Income: |  |  |  |  |  |  |
Mutual funds | 29,134 |  |  | — |  |  | — |  |  | 29,134 |
Insurance contracts | — |  |  | 1,014 |  |  | — |  |  | 1,014 |
Total | $ | 104,584 |  |  | $ | 1,014 |  |  | $ | — |  |  | $ | 105,598 |
The fair values of the company's pension plan assets for the Wyle defined benefit plan at December 31, 2013, utilizing the fair value hierarchy discussed in Note 7, are as follows:
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Equities: |  |  |  |  |  |  |
U.S. common stocks | $ | 42,638 |  |  | $ | — |  |  | $ | — |  |  | $ | 42,638 |
International mutual funds | 15,276 |  |  | — |  |  | — |  |  | 15,276 |
Index mutual funds | 15,482 |  |  | — |  |  | — |  |  | 15,482 |
Fixed Income: |  |  |  |  |  |  |
Mutual funds | 27,827 |  |  | — |  |  | — |  |  | 27,827 |
Insurance contracts | — |  |  | 3,491 |  |  | — |  |  | 3,491 |
Total | $ | 101,223 |  |  | $ | 3,491 |  |  | $ | — |  |  | $ | 104,714 |

X
- Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 1 -URI http://asc.fasb.org/extlink&oid=28361610&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 3 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 Reference 3: 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=32704760&loc=d3e4179-114921 Reference 4: 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=28361610&loc=d3e2439-114920 Reference 5: 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=28361610&loc=d3e2410-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration