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Pension and Other Postretirement Benefit Plans - Pension and Other Postretirement Benefit Plans - Additional Information (Detail) (USD $) In Millions, unless otherwise specified | 12 Months Ended
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Dec. 31, 2014 Agreement Y CompensationPlan | Dec. 31, 2013 | Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items] |  |  |
Services completed by employees for eligibility, retiring age | 55 lea_EmployeesRetirementAge |  |
Accumulated benefit obligation | $ 1,192.7 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation | $ 1,031.7 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation |
Projected benefit obligation of pension plans with accumulated benefit obligations in excess of plan assets | 930.4 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation | 731.1 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation |
Accumulated benefit obligation of pension plans with accumulated benefit obligations in excess of plan assets | 912.5 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation | 717.5 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation |
Fair value of plan assets of pension plans with accumulated benefit obligations in excess of plan assets | 608.5 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets | 542.3 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets |
Tax benefits (expense) related to defined benefit plans recognized in other comprehensive income (loss) | 56.5 us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansTaxPortionAttributableToParent | (70.1)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansTaxPortionAttributableToParent | 2.8 us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansTaxPortionAttributableToParent
Postretirement benefit obligation effect of 1% increase in the assumed rate of healthcare cost | 20.0 us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation |  |
Net periodic postretirement benefit cost effect of 1% increase in the assumed rate of healthcare cost | 1.1 us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents |  |
Postretirement benefit obligation effect of 1% decrease in the assumed rate of healthcare cost | 16.0 us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1 |  |
Net periodic postretirement benefit cost effect of 1% decrease in the assumed rate of healthcare cost | 0.9 us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1 |  |
Multi-employer pension plans | 2 lea_NumberOfMultiemployerPensionPlans |  |
Number of collective bargaining agreements | 3 lea_MultiemployerPlansCollectiveBargainingArrangementNumberOfAgreements |  |
Collective bargaining agreements expiration date | Jul. 01, 2016 |  |
Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date, First | Apr. 23, 2015 |  |
Defined contribution expense | 12.0 us-gaap_DefinedContributionPlanCostRecognized | 11.1 us-gaap_DefinedContributionPlanCostRecognized | 7.6 us-gaap_DefinedContributionPlanCostRecognized
U.S. Pension |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Settlement loss | 0.1 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | 0.6 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
U.S. Pension | Equity securities: |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 50.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 75.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
U.S. Pension | Debt securities: |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 15.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 40.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
U.S. Pension | Alternative Investment Allocation |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 0.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lea_AlternativeInvestmentMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 30.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lea_AlternativeInvestmentMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
U.S. Pension | Cash and other: |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 0.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 10.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Foreign Pension |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Settlement loss | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 2.5 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Foreign Pension | Equity securities: |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 45.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 65.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Foreign Pension | Debt securities: |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 30.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 40.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Foreign Pension | Alternative Investment Allocation |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 0.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lea_AlternativeInvestmentMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 20.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lea_AlternativeInvestmentMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Foreign Pension | Cash and other: |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Minimum target percentage of asset allocation | 0.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Maximum target percentage of asset allocation | 10.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember |  |
Pension Plans, Defined Benefit | Minimum |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Estimated employer's contribution towards defined benefit plan in 2014 | 25 us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MinimumMember |  |
Pension Plans, Defined Benefit | Maximum |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Estimated employer's contribution towards defined benefit plan in 2014 | 30 us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
U.S. Other Postretirement |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Settlement loss | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember | (5.4)us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember
Healthcare costs trend rate assumed in 2013 | 7.10%us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember |  |
Healthcare costs trend rate grading down over time | 4.50%us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember |  |
Foreign Other Postretirement |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Settlement loss | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember | (5.9)us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember | 0 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember
Healthcare costs trend rate assumed in 2013 | 5.30%us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember |  |
Healthcare costs trend rate grading down over time | 4.50%us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember |  |
Contract termination costs |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Settlement loss |  | 2.5 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 / us-gaap_RestructuringCostAndReserveAxis = us-gaap_ContractTerminationMember |
Defined Contribution Retirement Plan |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined contribution expense | $ 17.8 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_DefinedContributionPlanNameAxis = lea_DefinedContributionRetirementPlanMember | $ 16.4 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_DefinedContributionPlanNameAxis = lea_DefinedContributionRetirementPlanMember | $ 13.4 us-gaap_DefinedContributionPlanCostRecognized / us-gaap_DefinedContributionPlanNameAxis = lea_DefinedContributionRetirementPlanMember

X
- Definition The minimum age for an employee to retire to be covered by the continuation of medical benefits under the postretirement benefit plan. + References No definition available. + Details
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- Definition Multiemployer Plans, Collective-Bargaining Arrangement, Number of Agreements + References No definition available. + Details
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- Definition Number of Multi-Employer Pension Plans. + References No definition available. + Details
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- Definition For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Accumulated Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6503844 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Details
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- Definition Amount of effect of a one-percentage-point decrease in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. + 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 (m) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition Amount of effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. + 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 (m) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The effect of a one-percentage-point increase in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. + 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 (m) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The effect of a one-percentage-point increase in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. + 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 (m) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition The assumed health care cost trend rate for the next year used to measure the expected cost of benefits covered by the plan (gross eligible charges). This is based upon the annual rate of change in the cost of health care benefits currently provided by the postretirement benefit plan, due to factors other than changes in the composition of the plan population by age and dependency status. + 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 (l) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Health Care Cost Trend Rate -URI http://asc.fasb.org/extlink&oid=6514820 + 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=34716465&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=35743120&loc=d3e2417-114920 + Details
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- Definition If aggregate disclosures are presented, the aggregate fair value of plan assets 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=34716465&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=35743120&loc=d3e2417-114920 + Details
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- Definition If aggregate disclosures are presented, the aggregate projected 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=34716465&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=35743120&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=35743120&loc=d3e1928-114920 + 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=35743120&loc=d3e1928-114920 + Details
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