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Profit Sharing, Retirement Savings Plans and Defined Benefit Pension Plans (Tables) | 12 Months Ended
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Dec. 31, 2019
Retirement Benefits [Abstract] |
Components of Net Periodic Benefit Cost | The following table shows the components of our net periodic benefit cost (income) for the years ended December 31, for our pension plans charged to operations:
|  | December 31, 2019 |  | December 31, 2018 |  | December 31, 2017
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Components of net periodic benefit (income) cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 0.1 |  |  | $ | 3.8 |  |  | $ | 3.9 |  |  | $ | 0.1 |  |  | $ | 4.2 |  |  | $ | 4.3 |  |  | $ | 0.1 |  |  | $ | 6.9 |  |  | $ | 7.0 |
Interest cost |  | 6.9 |  |  | 15.0 |  |  | 21.9 |  |  | 6.5 |  |  | 15.2 |  |  | 21.7 |  |  | 6.8 |  |  | 16.1 |  |  | 22.9 |
Expected return on plan assets |  | (7.3 | ) |  | (24.7 | ) |  | (32.0 | ) |  | (8.7 | ) |  | (29.2 | ) |  | (37.9 | ) |  | (9.8 | ) |  | (30.6 | ) |  | (40.4 | )
Other adjustments |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | — |  |  | 0.1 |  |  | — |  |  | — |  |  | — |
Amortization of net prior service cost |  | — |  |  | 0.2 |  |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1 | ) |  | (0.1 | )
Amortization of net actuarial loss |  | 1.4 |  |  | 3.7 |  |  | 5.1 |  |  | 0.9 |  |  | 2.4 |  |  | 3.3 |  |  | 0.8 |  |  | 5.7 |  |  | 6.5 |
Net periodic benefit (income) cost |  | 1.1 |  |  | (2.0 | ) |  | (0.9 | ) |  | (1.1 | ) |  | (7.4 | ) |  | (8.5 | ) |  | (2.1 | ) |  | (2.0 | ) |  | (4.1 | )
Cost of settlement |  | — |  |  | 0.4 |  |  | 0.4 |  |  | 1.6 |  |  | 2.8 |  |  | 4.4 |  |  | 2.1 |  |  | 3.0 |  |  | 5.1 |
Total benefit (income) cost |  | $ | 1.1 |  |  | $ | (1.6 | ) |  | $ | (0.5 | ) |  | $ | 0.5 |  |  | $ | (4.6 | ) |  | $ | (4.1 | ) |  | $ | — |  |  | $ | 1.0 |  |  | $ | 1.0 |
The following table shows the components of our net periodic benefit cost for the three years ended December 31, for our pension plans charged to operations:
|  | Year Ended December 31,
(In millions) |  | 2019 |  | 2018 |  | 2017
Net periodic benefit (income) cost: |  |  |  |  |  |
U.S. and international net periodic benefit cost included in cost of sales(1) |  | $ | 1.1 |  |  | $ | 0.8 |  |  | $ | 1.4 |
U.S. and international net periodic benefit cost included in selling, general and administrative expenses |  | 2.8 |  |  | 3.5 |  |  | 5.6 |
U.S. and international net periodic benefit (income) included in other (income) expense |  | (4.4 | ) |  | (8.4 | ) |  | (6.0 | )
Total benefit (income) cost |  | $ | (0.5 | ) |  | $ | (4.1 | ) |  | $ | 1.0 |
(1) The amount recorded in inventory for the years ended December 31, 2019, 2018 and 2017 was not material. The components of net periodic benefit cost were as follows:
|  | Year Ended December 31,
(In millions) |  | 2019 |  | 2018 |  | 2017
Components of net periodic benefit cost: |  |  |  |  |  |
Service cost |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.1 |
Interest cost |  | 1.6 |  |  | 1.4 |  |  | 1.6 |
Amortization of net gain |  | (0.2 | ) |  | (0.2 | ) |  | (0.2 | )
Amortization of prior service credit |  | (0.3 | ) |  | (0.3 | ) |  | (1.2 | )
Net periodic benefit cost |  | $ | 1.1 |  |  | $ | 1.0 |  |  | $ | 0.3 |
Income of settlement/curtailment |  | — |  |  | — |  |  | (13.5 | )
Total benefit (income) cost for fiscal year |  | $ | 1.1 |  |  | $ | 1.0 |  |  | $ | (13.2 | )
Funded Status for Pension Plans | The following table presents our funded status for 2019 and 2018 for our U.S. and international pension plans. The measurement date used to determine benefit obligations and plan assets is December 31 for all material plans.
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of period |  | $ | 182.1 |  |  | $ | 633.5 |  |  | $ | 815.6 |  |  | $ | 204.7 |  |  | $ | 702.2 |  |  | $ | 906.9 |
Service cost |  | 0.1 |  |  | 3.8 |  |  | 3.9 |  |  | 0.1 |  |  | 4.2 |  |  | 4.3 |
Interest cost |  | 6.9 |  |  | 15.0 |  |  | 21.9 |  |  | 6.5 |  |  | 15.2 |  |  | 21.7 |
Actuarial loss (gain) |  | 17.0 |  |  | 60.0 |  |  | 77.0 |  |  | (10.6 | ) |  | (21.5 | ) |  | (32.1 | )
Settlement |  | — |  |  | (3.7 | ) |  | (3.7 | ) |  | (7.6 | ) |  | (15.1 | ) |  | (22.7 | )
Benefits paid |  | (12.1 | ) |  | (26.4 | ) |  | (38.5 | ) |  | (11.2 | ) |  | (22.9 | ) |  | (34.1 | )
Employee contributions |  | — |  |  | 0.7 |  |  | 0.7 |  |  | — |  |  | 0.7 |  |  | 0.7 |
Business acquisition |  | — |  |  | 9.0 |  |  | 9.0 |  |  | — |  |  | — |  |  | — |
Other |  | 0.1 |  |  | (0.3 | ) |  | (0.2 | ) |  | 0.2 |  |  | 5.8 |  |  | 6.0 |
Foreign exchange impact |  | — |  |  | 12.1 |  |  | 12.1 |  |  | — |  |  | (35.1 | ) |  | (35.1 | )
Projected benefit obligation at end of period |  | $ | 194.1 |  |  | $ | 703.7 |  |  | $ | 897.8 |  |  | $ | 182.1 |  |  | $ | 633.5 |  |  | $ | 815.6 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period |  | $ | 119.9 |  |  | $ | 548.8 |  |  | $ | 668.7 |  |  | $ | 148.7 |  |  | $ | 627.5 |  |  | $ | 776.2 |
Actual return on plan assets |  | 21.3 |  |  | 67.7 |  |  | 89.0 |  |  | (10.5 | ) |  | (23.5 | ) |  | (34.0 | )
Employer contributions |  | 8.1 |  |  | 12.8 |  |  | 20.9 |  |  | 0.4 |  |  | 15.3 |  |  | 15.7 |
Employee contributions |  | — |  |  | 0.7 |  |  | 0.7 |  |  | — |  |  | 0.7 |  |  | 0.7 |
Benefits paid |  | (12.1 | ) |  | (26.4 | ) |  | (38.5 | ) |  | (11.2 | ) |  | (22.9 | ) |  | (34.1 | )
Settlement |  | — |  |  | (3.7 | ) |  | (3.7 | ) |  | (7.6 | ) |  | (15.1 | ) |  | (22.7 | )
Business acquisition |  | — |  |  | 10.7 |  |  | 10.7 |  |  | — |  |  | — |  |  | — |
Other |  | (0.1 | ) |  | (0.4 | ) |  | (0.5 | ) |  | 0.1 |  |  | 0.6 |  |  | 0.7 |
Foreign exchange impact |  | — |  |  | 14.7 |  |  | 14.7 |  |  | — |  |  | (33.8 | ) |  | (33.8 | )
Fair value of plan assets at end of period |  | $ | 137.1 |  |  | $ | 624.9 |  |  | $ | 762.0 |  |  | $ | 119.9 |  |  | $ | 548.8 |  |  | $ | 668.7 |
Underfunded status at end of year |  | $ | (57.0 | ) |  | $ | (78.8 | ) |  | $ | (135.8 | ) |  | $ | (62.2 | ) |  | $ | (84.7 | ) |  | $ | (146.9 | )
Accumulated benefit obligation at end of year |  | $ | 194.1 |  |  | $ | 690.4 |  |  | $ | 884.5 |  |  | $ | 182.1 |  |  | $ | 620.9 |  |  | $ | 803.0 |
The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans, follows:
|  | December 31,
(In millions) |  | 2019 |  | 2018
Change in benefit obligations: |  |  |  |
Benefit obligation at beginning of period |  | $ | 46.4 |  |  | $ | 51.3 |
Service cost |  | — |  |  | 0.1 |
Interest cost |  | 1.6 |  |  | 1.4 |
Actuarial (gain) loss |  | (1.2 | ) |  | (1.7 | )
Benefits paid, net |  | (3.3 | ) |  | (4.5 | )
Plan amendments |  | — |  |  | (0.2 | )
Benefit obligation at end of period |  | $ | 43.5 |  |  | $ | 46.4 |
Change in plan assets: |  |  |  |  |  |
Fair value of plan assets at beginning of period |  | $ | — |  |  | $ | — |
Employer contribution |  | 3.3 |  |  | 4.5 |
Benefits paid, net |  | (3.3 | ) |  | (4.5 | )
Fair value of plan assets at end of period |  | $ | — |  |  | $ | — |
Net amount recognized: |  |  |  |  |  |
Underfunded status |  | $ | (43.5 | ) |  | $ | (46.4 | )
Accumulated benefit obligation at end of year |  | $ | 43.5 |  |  | $ | 46.4 |
Net amount recognized in consolidated balance sheets consists of: |  |  |  |  |  |
Current liability |  | $ | (5.3 | ) |  | $ | (5.3 | )
Non-current liability |  | (38.2 | ) |  | (41.1 | )
Net amount recognized |  | $ | (43.5 | ) |  | $ | (46.4 | )
Amounts recognized in accumulated other comprehensive loss consist of: |  |  |  |  |  |
Net actuarial (gain) loss |  | $ | (0.6 | ) |  | $ | 0.4 |
Prior service credit |  | (2.6 | ) |  | (3.0 | )
Total |  | $ | (3.2 | ) |  | $ | (2.6 | )
Amounts Included in Consolidated Balance Sheets | Amounts included in the Consolidated Balance Sheets, including plans which were deemed immaterial and not included above, consisted of:
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Other non-current assets |  | $ | — |  |  | $ | 44.2 |  |  | $ | 44.2 |  |  | $ | — |  |  | $ | 26.3 |  |  | $ | 26.3 |
Other current liabilities |  | — |  |  | (3.4 | ) |  | (3.4 | ) |  | — |  |  | (2.3 | ) |  | (2.3 | )
Other non-current liabilities |  | (57.0 | ) |  | (121.5 | ) |  | (178.5 | ) |  | (62.1 | ) |  | (109.8 | ) |  | (171.9 | )
Net amount recognized |  | $ | (57.0 | ) |  | $ | (80.7 | ) |  | $ | (137.7 | ) |  | $ | (62.1 | ) |  | $ | (85.8 | ) |  | $ | (147.9 | )
Amounts in Accumulated Other Comprehensive Loss, Not Yet Recognized | The amounts in AOCL that have not yet been recognized as components of net periodic benefit cost at December 31, 2019 and 2018 are:
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Unrecognized net prior service costs |  | $ | 0.2 |  |  | $ | 4.5 |  |  | $ | 4.7 |  |  | $ | 0.1 |  |  | $ | 4.7 |  |  | $ | 4.8 |
Unrecognized net actuarial loss |  | 48.9 |  |  | 143.6 |  |  | 192.5 |  |  | 47.3 |  |  | 130.8 |  |  | 178.1 |
Total |  | $ | 49.1 |  |  | $ | 148.1 |  |  | $ | 197.2 |  |  | $ | 47.4 |  |  | $ | 135.5 |  |  | $ | 182.9 |
Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss (Income) | Changes in plan assets and benefit obligations recognized in AOCL at December 31, 2019 and 2018 were as follows:
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Current year actuarial loss |  | $ | 3.0 |  |  | $ | 16.9 |  |  | $ | 19.9 |  |  | $ | 8.6 |  |  | $ | 31.2 |  |  | $ | 39.8 |
Prior year service cost occurring during the year(1) |  | 0.1 |  |  | — |  |  | 0.1 |  |  | — |  |  | 4.2 |  |  | 4.2 |
Amortization of actuarial loss |  | (1.4 | ) |  | (3.7 | ) |  | (5.1 | ) |  | (0.9 | ) |  | (2.4 | ) |  | (3.3 | )
Amortization of prior service cost |  | — |  |  | (0.2 | ) |  | (0.2 | ) |  | — |  |  | — |  |  | — |
Other adjustments |  | — |  |  | — |  |  | — |  |  | (0.1 | ) |  | (0.1 | ) |  | (0.2 | )
Settlement |  | — |  |  | (0.4 | ) |  | (0.4 | ) |  | (1.6 | ) |  | (2.7 | ) |  | (4.3 | )
Total |  | $ | 1.7 |  |  | $ | 12.6 |  |  | $ | 14.3 |  |  | $ | 6.0 |  |  | $ | 30.2 |  |  | $ | 36.2 |
(1) On October 26, 2018, the UK High Court ruled that formulas used to determine guaranteed minimum pension (GMP) benefits violated gender-pay equality laws due to differences in the way benefits were calculated for men and women. This will result in the Company amending plan benefit formulas for our UK defined benefit plans to account for the higher pension payments. While the specifics of the calculation are not yet known, the Company has recorded our current best estimate of the GMP equalization as a prior service cost deferred in AOCL. The court ruling did not have a material impact on our Consolidated Statement of Operations for the year ended December 31, 2019. Changes in benefit obligations that were recognized in AOCL at December 31, 2019 and December 31, 2018 were as follows:
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Current year actuarial gain |  | $ | (1.0 | ) |  | $ | (0.2 | ) |  | $ | (1.2 | ) |  | $ | (1.7 | ) |  | $ | — |  |  | $ | (1.7 | )
Prior year service credit occurring during the year |  | — |  |  | — |  |  | — |  |  | (0.2 | ) |  | — |  |  | (0.2 | )
Amortization of actuarial gain |  | — |  |  | 0.2 |  |  | 0.2 |  |  | — |  |  | 0.2 |  |  | 0.2 |
Amortization of prior service credit |  | 0.3 |  |  | — |  |  | 0.3 |  |  | 0.3 |  |  | — |  |  | 0.3 |
Total |  | $ | (0.7 | ) |  | $ | — |  |  | $ | (0.7 | ) |  | $ | (1.6 | ) |  | $ | 0.2 |  |  | $ | (1.4 | )
Amounts in Accumulated Other Comprehensive Loss Expected to be Recognized in Next Fiscal Year | The amounts in AOCL that are expected to be recognized as components of net periodic benefit cost during the year ending December 31, 2020 are as follows:
|  | Year Ended 2020
(In millions) |  | U.S. |  | International |  | Total
Unrecognized prior service costs |  | $ | — |  |  | $ | 0.2 |  |  | $ | 0.2 |
Unrecognized net actuarial loss |  | 1.5 |  |  | 4.8 |  |  | 6.3 |
Total |  | $ | 1.5 |  |  | $ | 5.0 |  |  | $ | 6.5 |
Information for Plans with Accumulated Benefit Obligations in Excess of Plan Assets | Information for plans with accumulated benefit obligations in excess of plan assets as of December 31, 2019 and 2018 are as follows:
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | Total |  | U.S. |  | International |  | Total
Accumulated benefit obligation |  | $ | 194.1 |  |  | $ | 454.7 |  |  | $ | 648.8 |  |  | $ | 182.1 |  |  | $ | 418.0 |  |  | $ | 600.1 |
Fair value of plan assets |  | 137.1 |  |  | 344.6 |  |  | 481.7 |  |  | 119.9 |  |  | 315.4 |  |  | 435.3 |
Weighted Average Assumptions Used to Determine Net Periodic Benefit Cost | Weighted average assumptions used to determine benefit obligations at December 31, 2019 and 2018 were as follows:
|  | December 31, 2019 |  | December 31, 2018
(In millions) |  | U.S. |  | International |  | U.S. |  | International
Benefit obligations |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 3.3 | % |  | 1.9 | % |  | 4.3 | % |  | 2.6 | %
Rate of compensation increase |  | N/A |  |  | 2.3 | % |  | N/A |  |  | 2.3 | %
Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31, were as follows:
|  | December 31, 2019 |  | December 31, 2018 |  | December 31, 2017
(In millions) |  | U.S. |  | International |  | U.S. |  | International |  | U.S. |  | International
Net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 4.3 | % |  | 2.6 | % |  | 3.6 | % |  | 2.5 | % |  | 4.0 | % |  | 2.4 | %
Expected long-term rate of return |  | 6.2 | % |  | 4.7 | % |  | 6.2 | % |  | 4.9 | % |  | 6.7 | % |  | 5.0 | %
Rate of compensation increase |  | N/A |  |  | 2.3 | % |  | N/A |  |  | 2.3 | % |  | N/A |  |  | 2.4 | %
Estimated Future Benefit Payments | We expect the following estimated future benefit payments, which reflect expected future service as appropriate, to be paid in the years indicated:
|  | Amount (in millions)
Year |  | U.S. |  | International |  | Total
2020 |  | $ | 11.9 |  |  | $ | 27.3 |  |  | $ | 39.2 |
2021 |  | 11.8 |  |  | 26.5 |  |  | 38.3 |
2022 |  | 11.8 |  |  | 27.4 |  |  | 39.2 |
2023 |  | 11.8 |  |  | 27.7 |  |  | 39.5 |
2024 |  | 11.9 |  |  | 29.9 |  |  | 41.8 |
2025 to 2029 (combined) |  | 56.7 |  |  | 158.5 |  |  | 215.2 |
Total |  | $ | 115.9 |  |  | $ | 297.3 |  |  | $ | 413.2 |
Expected post-retirement benefits (net of Medicare Part D subsidies) for each of the next five years and succeeding five years are as follows:
Year |  | Amount (in millions)
2020 |  | $ | 5.1 |
2021 |  | 4.8 |
2022 |  | 4.4 |
2023 |  | 4.0 |
2024 |  | 3.6 |
2025 to 2029 (combined) |  | 12.9 |
Total |  | $ | 34.8 |
Fair Values of Pension Plan Assets, by Asset Category and Level of Fair Values | The fair values of our U.S. and international pension plan assets, by asset category and by the level of fair values are as follows:
|  | December 31, 2019 |  | December 31, 2018
|  | Total |  |  |  |  |  |  |  |  |  | Total |  |  |  |  |  |  |  |
(In millions) |  | Fair Value |  | Level 1 |  | Level 2 |  | Level 3 |  | NAV(5) |  | Fair Value |  | Level 1 |  | Level 2 |  | Level 3 |  | NAV(5)
Cash and cash equivalents(1) |  | $ | 43.4 |  |  | $ | 1.9 |  |  | $ | 41.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 36.5 |  |  | $ | 3.5 |  |  | $ | 33.0 |  |  | $ | — |  |  | $ | — |
Fixed income funds(2) |  | 323.8 |  |  | — |  |  | 210.2 |  |  | — |  |  | 113.6 |  |  | 283.4 |  |  | — |  |  | 150.6 |  |  | — |  |  | 132.8 |
Equity funds(3) |  | 146.9 |  |  | — |  |  | 61.5 |  |  | — |  |  | 85.4 |  |  | 147.1 |  |  | — |  |  | 81.1 |  |  | — |  |  | 66.0 |
Other(4) |  | 247.9 |  |  | — |  |  | 9.9 |  |  | 180.2 |  |  | 57.8 |  |  | 201.7 |  |  | — |  |  | 10.9 |  |  | 150.1 |  |  | 40.7 |
Total(6) |  | $ | 762.0 |  |  | $ | 1.9 |  |  | $ | 323.1 |  |  | $ | 180.2 |  |  | $ | 256.8 |  |  | $ | 668.7 |  |  | $ | 3.5 |  |  | $ | 275.6 |  |  | $ | 150.1 |  |  | $ | 239.5 |
(1) | Short-term investment fund that invests in a collective trust that holds short-term highly liquid investments with principal preservation and daily liquidity as its primary objectives. Investments are primarily comprised of certificates of deposit, government securities, commercial paper, and time deposits.
(2) | Fixed income funds that invest in a diversified portfolio primarily consisting of publicly traded government bonds and corporate bonds. There are no restrictions on these investments, and they are valued at the net asset value of shares held at year end.
(3) | Equity funds that invest in a diversified portfolio of publicly traded domestic and international common stock, with an emphasis in European equities. There are no restrictions on these investments, and they are valued at the net asset value of units held at year end.
(4) | The majority of these assets are guaranteed insurance contracts, which consist of Company and employee contributions and accumulated interest income at guaranteed stated interest rates and provides for benefit payments and plan expenses. Also includes real estate and other alternative investments.
(5) | These assets are measured at Net Asset Value (NAV) as a practical expedient under ASC 820.
(6) Balances as of December 31, 2018 have been revised from our 2018 Form 10-K filing to reflect changes in leveling classification of specific funds. These reclassifications did not impact the fair value of any of our pension plan assets.
Reconciliation of Plan Asset Measured Using Level 3 Inputs | The following table shows the activity of our U.S. and international plan assets, which are measured at fair value using Level 3 inputs.
|  | December 31,
(In millions) |  | 2019 |  | 2018
Balance at beginning of period(1) |  | $ | 150.1 |  |  | $ | 71.5 |
Gains (losses) on assets still held at end of year |  | 16.8 |  |  | (16.0 | )
Purchases, sales, issuance, and settlements(2) |  | 8.3 |  |  | 103.7 |
Transfers in and/or out of Level 3 |  | — |  |  | 1.0 |
Foreign exchange gain (loss) |  | 5.0 |  |  | (10.1 | )
Balance at end of period(1) |  | $ | 180.2 |  |  | $ | 150.1 |
(1) | Balances as of December 31, 2018 have been revised from our 2018 Form 10-K filing to reflect changes in leveling classification of specific funds. These reclassifications did not impact the fair value of any of our pension plan assets.
(2) Purchases of Level 3 assets in 2018 primarily represent the purchase of bulk annuity contracts (buy-ins) in some of our international plans.

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- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=118255775&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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(02) -URI http://asc.fasb.org/extlink&oid=118255775&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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