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Defined Benefit Pension Plans | 9 Months Ended
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Sep. 30, 2025
Retirement Benefits [Abstract] |
Defined Benefit Pension Plans | Defined Benefit Pension Plans We sponsor both funded and unfunded defined benefit pension plans offering death and disability, retirement, and special termination benefits for certain of our international employees, primarily in Germany, France, India, and Indonesia. The defined benefit obligation is calculated annually by using the projected unit credit method. The measurement date for the pension plans was December 31, 2024. Amounts recognized on the Consolidated Balance Sheets consist of:
In thousands | September 30, 2025 |  | December 31, 2024
Assets |  |  |
Plan assets in other long-term assets | $ | 133 |  |  | $ | 133 |
Liabilities |  |  |
Current portion of pension benefit obligation in wages and benefits payable | $ | 4,888 |  |  | $ | 4,123 |
Long-term portion of pension benefit obligation | 65,733 |  |  | 59,537 |
Pension benefit obligation, net | $ | 70,488 |  |  | $ | 63,527 |
Our asset investment strategy focuses on maintaining a portfolio using primarily insurance funds, which are accounted for as investments and measured at fair value, in order to achieve our long-term investment objectives on a risk adjusted basis. Our general funding policy for these qualified pension plans is to contribute amounts sufficient to satisfy regulatory funding standards of the respective countries for each plan. Net periodic pension benefit cost for our plans include the following components:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
In thousands |  | 2025 |  | 2024 |  | 2025 |  | 2024
Service cost |  | $ | 687 |  |  | $ | 621 |  |  | $ | 2,075 |  |  | $ | 1,915 |
Interest cost |  | 749 |  |  | 687 |  |  | 2,183 |  |  | 2,044 |
Expected return on plan assets |  | (81) |  |  | (74) |  |  | (232) |  |  | (220) |
Amortization of prior service costs |  | 34 |  |  | 34 |  |  | 101 |  |  | 101 |
Amortization of actuarial net loss |  | (101) |  |  | (85) |  |  | (295) |  |  | (255) |
Curtailment |  | — |  |  | — |  |  | — |  |  | (585) |
Net periodic benefit cost |  | $ | 1,288 |  |  | $ | 1,183 |  |  | $ | 3,832 |  |  | $ | 3,000 |
The components of net periodic benefit cost, other than the service cost component, are included in total other income (expense) on the Consolidated Statements of Operations.

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