XML 83 R18.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Employee Benefits | 12 Months Ended
--- | ---
Dec. 31, 2012
Employee Benefits [Abstract] |
Employee Benefits | : EMPLOYEE BENEFITS Pension and Other Postretirement Plans Defined Benefit Pension Plan—PGE sponsors a non-contributory defined benefit pension plan. The plan has been closed to most new employees since January 31, 2009 and to all new employees since January 1, 2012, with no changes in benefits provided to existing participants. The assets of the pension plan are held in a trust and are comprised of equity and debt instruments, as well as alternative asset investment vehicles, all of which are recorded at fair value. Pension plan calculations include several assumptions which are reviewed annually and are updated as appropriate, with the measurement date of December 31. PGE made no contributions to the pension plan in 2012, with contributions of $26 million and $30 million in 2011 and 2010, respectively. No contributions to the pension plan are expected in 2013. Other Postretirement Benefits—PGE has non-contributory postretirement health and life insurance plans, as well as Health Reimbursement Accounts (HRAs) for its employees (collectively “Other Postretirement Benefits” in the following tables). Employees are covered under a Defined Dollar Medical Benefit Plan which limits PGE’s obligation pursuant to the postretirement health plan by establishing a maximum benefit per employee with employees paying the additional cost. The assets of these plans are held in voluntary employees’ beneficiary association trusts and are comprised of money market funds, common stocks, common and collective trust funds, partnerships/joint ventures, and registered investment companies, all of which are recorded at fair value. Postretirement health and life insurance benefit plan calculations include several assumptions which are reviewed annually with PGE’s consulting actuaries and trust investment consultants and updated as appropriate, with measurement dates of December 31. Contributions to the HRAs provide for claims by retirees for qualified medical costs. For bargaining employees, the participants’ accounts are credited with 58% of the value of the employee’s accumulated sick time as of April 30, 2004, a stated amount per compensable hour worked, plus 100% of their earned time off accumulated at the time of retirement. For active non-bargaining employees, the Company grants a fixed dollar amount that will become available for qualified medical expenses upon their retirement. Non-Qualified Benefit Plans—The Non-Qualified Benefit Plans (NQBP) in the following tables include obligations for a Supplemental Executive Retirement Plan, and a directors pension plan, both of which were closed to new participants in 1997. The NQBP also include pension make-up benefits for employees that participate in the unfunded Management Deferred Compensation Plan (MDCP). Investments in a non-qualified benefit plan trust, consisting of trust-owned life insurance policies and marketable securities, provide funding for the future requirements of these plans. These trust assets are included in the accompanying tables for informational purposes only and are not considered segregated and restricted under current accounting standards. The investments in marketable securities, consisting of money market, bond, and equity mutual funds, are classified as trading and recorded at fair value. The measurement date for the non-qualified benefit plans is December 31. Other NQBP—In addition to the non-qualified benefit plans discussed above, PGE provides certain employees and outside directors with deferred compensation plans, whereby participants may defer a portion of their earned compensation. These unfunded plans include the MDCP and the Outside Directors’ Deferred Compensation Plan. The Company also provides two retired employees with death benefits through a split dollar life insurance policy which pays a fixed amount to the beneficiary and for which the Company has a security interest for the amount of premiums paid. PGE holds investments in a non-qualified benefit plan trust which are intended to be a funding source for these plans. Trust assets and plan liabilities related to the NQBP included in PGE’s consolidated balance sheets are as follows as of December 31 (in millions):
| 2012 |  | 2011
| NQBP |  | Other NQBP |  | Total |  | NQBP |  | Other NQBP |  | Total
Non-qualified benefit plan trust | $ | 15 |  |  | $ | 17 |  |  | $ | 32 |  |  | $ | 17 |  |  | $ | 19 |  |  | $ | 36 |
Non-qualified benefit plan liabilities * | 25 |  |  | 77 |  |  | 102 |  |  | 25 |  |  | 76 |  |  | 101 |
* | For the NQBP, excludes the current portion of $2 million in 2012 and 2011, which is classified in Other current liabilities in the consolidated balance sheets.
See “Trust Accounts” in Note 3, Balance Sheet Components, for information on the Non-qualified benefit plan trust. Investment Policy and Asset Allocation—The Board of Directors of PGE appoints an Investment Committee, which is comprised of officers of the Company. In addition, the Board also establishes the Company’s asset allocation. The Investment Committee is then responsible for implementation and oversight of the asset allocation. The Company’s investment policy for its pension and other postretirement plans is to balance risk and return through a diversified portfolio of equity securities, fixed income securities and other alternative investments. The commitments to each class are controlled by an asset deployment and cash management strategy that takes profits from asset classes whose allocations have shifted above their target ranges to fund benefit payments and investments in asset classes whose allocations have shifted below their target ranges. The asset allocations for the plans, and the target allocation, are as follows:
| As of December 31,
| 2012 |  | 2011
| Actual |  | Target * |  | Actual |  | Target *
Defined Benefit Pension Plan: |  |  |  |  |  |  |
Equity securities | 68 | % |  | 67 | % |  | 68 | % |  | 67 | %
Debt securities | 32 |  |  | 33 |  |  | 32 |  |  | 33 |
Total | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Other Postretirement Benefit Plans: |  |  |  |  |  |  |
Equity securities | 63 | % |  | 72 | % |  | 61 | % |  | 72 | %
Debt securities | 37 |  |  | 28 |  |  | 39 |  |  | 28 |
Total | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Non-Qualified Benefits Plans: |  |  |  |  |  |  |
Equity securities | 17 | % |  | 17 | % |  | 30 | % |  | 23 | %
Debt securities | 6 |  |  | 10 |  |  | 7 |  |  | 14 |
Insurance contracts | 77 |  |  | 73 |  |  | 63 |  |  | 63 |
Total | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
* | The Target for the Defined Benefit Plan represents the mid-point of the investment target range. Due to the nature of the investment vehicles in both the Other Postretirement Benefit Plans and the Non-Qualified Benefit Plans, these Targets are the weighted average of the mid-point of the respective investment target ranges approved by the Investment Committee. Due to the method used to calculate the weighted average Targets for the Other Postretirement Benefit Plans and Non-Qualified Benefit Plans, reported percentages are affected by the fair market values of the investments within the pools.
The Company’s overall investment strategy is to meet the goals and objectives of the individual plans through a wide diversification of asset types, fund strategies, and fund managers. Equity securities primarily include investments across the capitalization ranges and style biases, both domestically and internationally. Fixed income securities include, but are not limited to, corporate bonds of companies from diversified industries, mortgage-backed securities, and U.S. Treasuries. Other types of investments include investments in hedge funds and private equity funds that follow several different strategies. The fair values of the Company’s pension plan assets and other postretirement benefit plan assets by asset category are as follows (in millions):
| As of December 31, 2012
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Defined Benefit Pension Plan assets: |  |  |  |  |  |  |
Money market funds | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |
Equity securities: |  |  |  |  |  |  |
Domestic | 150 |  |  | 15 |  |  | — |  |  | 165 |
International | 166 |  |  | — |  |  | — |  |  | 166 |
Debt securities: |  |  |  |  |  |  |
Domestic government and corporate credit | — |  |  | 165 |  |  | — |  |  | 165 |
Corporate credit | 8 |  |  | — |  |  | — |  |  | 8 |
Private equity funds | — |  |  | — |  |  | 32 |  |  | 32 |
| $ | 324 |  |  | $ | 181 |  |  | $ | 32 |  |  | $ | 537 |
Other Postretirement Benefit Plans assets: |  |  |  |  |  |  |
Money market funds | $ | — |  |  | $ | 8 |  |  | $ | — |  |  | $ | 8 |
Equity securities: |  |  |  |  |  |  |
Domestic | 8 |  |  | 1 |  |  | — |  |  | 9 |
International | 8 |  |  | — |  |  | — |  |  | 8 |
Debt securities—Domestic government | 3 |  |  | — |  |  | — |  |  | 3 |
| $ | 19 |  |  | $ | 9 |  |  | $ | — |  |  | $ | 28 |
| As of December 31, 2011
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Defined Benefit Pension Plan assets: |  |  |  |  |  |  |
Money market funds | $ | — |  |  | $ | 3 |  |  | $ | — |  |  | $ | 3 |
Equity securities: |  |  |  |  |  |  |
Domestic | 151 |  |  | 12 |  |  | — |  |  | 163 |
International | 54 |  |  | 51 |  |  | — |  |  | 105 |
Debt securities: |  |  |  |  |  |  |
Domestic government and corporate credit | — |  |  | 78 |  |  | — |  |  | 78 |
Corporate credit | 76 |  |  | — |  |  | — |  |  | 76 |
Private equity funds | — |  |  | — |  |  | 32 |  |  | 32 |
Alternative investments | — |  |  | — |  |  | 30 |  |  | 30 |
| $ | 281 |  |  | $ | 144 |  |  | $ | 62 |  |  | $ | 487 |
Other Postretirement Benefit Plans assets: |  |  |  |  |  |  |
Money market funds | $ | — |  |  | $ | 7 |  |  | $ | — |  |  | $ | 7 |
Equity securities: |  |  |  |  |  |  |
Domestic | 12 |  |  | 1 |  |  | — |  |  | 13 |
International | 2 |  |  | 2 |  |  | — |  |  | 4 |
Debt securities—Domestic government | 3 |  |  | — |  |  | — |  |  | 3 |
| $ | 17 |  |  | $ | 10 |  |  | $ | — |  |  | $ | 27 |
An overview of the identification of Level 1, 2, and 3 financial instruments is provided in Note 4, Fair Value of Financial Instruments. The following methods are used in valuation of each asset class of investments held in the pension and other postretirement benefit plan trusts. Money market funds—PGE invests in money market funds that seek to maintain a stable net asset value. These funds invest in high-quality, short-term, diversified money market instruments, short term treasury bills, federal agency securities, certificates of deposit, and commercial paper. Money market funds held in the trusts are classified as Level 2 instruments as they are traded in an active market of similar securities but are not directly valued using quoted prices. Equity securities—Equity mutual fund and common stock securities are primarily classified as Level 1 securities based on unadjusted prices in an active market. Principal markets for equity prices include published exchanges such as NASDAQ and NYSE. Certain mutual fund assets included in commingled trusts or separately managed accounts are classified as Level 2 securities due to pricing inputs that are not directly or indirectly observable in the marketplace. Debt securities—PGE invests in highly-liquid United States treasury and corporate credit mutual fund securities to support the investment objectives of the trusts. These securities are classified as Level 1 instruments due to the highly observable nature of pricing in an active market. Fair values for Level 2 debt securities, including municipal debt and corporate credit securities, mortgage-backed securities and asset-backed securities are determined by evaluating pricing data, such as broker quotes, for similar securities adjusted for observable differences. Significant inputs used in valuation models generally include benchmark yield and issuer spreads. The external credit rating, coupon rate, and maturity of each security are considered in the valuation if applicable. Private equity funds—PGE invests in a combination of primary and secondary fund-of-funds which hold ownership positions in privately held companies across the major domestic and international private equity sectors, including but not limited to, venture capital, buyout and special situations. Private equity investments are classified as Level 3 securities due to fund valuation methodologies that utilize discounted cash flow, market comparable and limited secondary market pricing to develop estimates of fund valuation. PGE valuation of individual fund performance compares stated fund performance against published benchmarks. Alternative investments—Investments in a portable alpha strategy are comprised of long positions in S&P 500 futures contracts and a hedge fund-of-funds comprised of diversified group, by sector and market capitalization of long only, short only and/or both long/short equity hedge funds. Valuation of hedge funds included within this vehicle is provided by fund managers using unobservable internally modeled inputs. PGE performs validation procedures of manager performance by comparing stated performance against published benchmarks. Alternative investments are classified as Level 3 due to lack of observable market inputs and relative illiquidity of the fund. Changes in the fair value of assets held by the pension plan classified as Level 3 in the fair value hierarchy presented in the table above were as follows for the three years ended December 31, 2012 (in millions):
| Private equity funds |  | Alternative investments |  | Total Level 3
Balance as of December 31, 2009 | $ | 17 |  |  | $ | 23 |  |  | $ | 40 |
Purchases and sales, net | 4 |  |  | 2 |  |  | 6 |
Realized gain on sales | 1 |  |  | — |  |  | 1 |
Unrealized gain on assets | 1 |  |  | 3 |  |  | 4 |
Balance as of December 31, 2010 | 23 |  |  | 28 |  |  | 51 |
Purchases | 7 |  |  | — |  |  | 7 |
Realized loss on sales | (2 | ) |  | — |  |  | (2 | )
Unrealized gain on assets | 4 |  |  | 2 |  |  | 6 |
Balance as of December 31, 2011 | 32 |  |  | 30 |  |  | 62 |
Purchases and sales, net | (1 | ) |  | (30 | ) |  | (31 | )
Realized gain (loss) on sales | (1 | ) |  | 6 |  |  | 5 |
Unrealized gain (loss) on assets | 2 |  |  | (6 | ) |  | (4 | )
Balance as of December 31, 2012 | $ | 32 |  |  | $ | — |  |  | $ | 32 |
The following tables provide certain information with respect to the Company’s defined benefit pension plan, other postretirement benefits, and non-qualified benefit plans as of and for the years ended December 31, 2012 and 2011. Information related to the Other NQBP is not included in the following tables (dollars in millions):
| Defined Benefit Pension Plan |  | Other Postretirement Benefits |  | Non-Qualified Benefit Plans
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
Benefit obligation: |  |  |  |  |  |  |  |  |  |  |
As of January 1 | $ | 634 |  |  | $ | 550 |  |  | $ | 75 |  |  | $ | 79 |  |  | $ | 27 |  |  | $ | 25 |
Service cost | 14 |  |  | 12 |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Interest cost | 31 |  |  | 29 |  |  | 3 |  |  | 4 |  |  | 1 |  |  | 1 |
Participants’ contributions | — |  |  | — |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Actuarial loss (gain) | 77 |  |  | 69 |  |  | 7 |  |  | (5 | ) |  | 1 |  |  | 3 |
Contractual termination benefits | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Benefit payments | (28 | ) |  | (26 | ) |  | (6 | ) |  | (7 | ) |  | (2 | ) |  | (2 | )
As of December 31 | $ | 728 |  |  | $ | 634 |  |  | $ | 84 |  |  | $ | 75 |  |  | $ | 27 |  |  | $ | 27 |
Fair value of plan assets: |  |  |  |  |  |  |  |  |  |  |
As of January 1 | $ | 487 |  |  | $ | 473 |  |  | $ | 27 |  |  | $ | 16 |  |  | $ | 17 |  |  | $ | 19 |
Actual return on plan assets | 78 |  |  | 14 |  |  | 3 |  |  | — |  |  | — |  |  | — |
Company contributions | — |  |  | 26 |  |  | 2 |  |  | 16 |  |  | — |  |  | — |
Participants’ contributions | — |  |  | — |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Benefit payments | (28 | ) |  | (26 | ) |  | (6 | ) |  | (7 | ) |  | (2 | ) |  | (2 | )
As of December 31 | $ | 537 |  |  | $ | 487 |  |  | $ | 28 |  |  | $ | 27 |  |  | $ | 15 |  |  | $ | 17 |
Unfunded position as of December 31 | $ | (191 | ) |  | $ | (147 | ) |  | $ | (56 | ) |  | $ | (48 | ) |  | $ | (12 | ) |  | $ | (10 | )
Accumulated benefit plan obligation as of December 31 | $ | 640 |  |  | $ | 566 |  |  | N/A |  | N/A |  | $ | 27 |  |  | $ | 27 |
Classification in consolidated balance sheet: |  |  |  |  |  |  |  |  |  |  |
Noncurrent asset | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 15 |  |  | $ | 17 |
Current liability | — |  |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | (2 | )
Noncurrent liability | (191 | ) |  | (147 | ) |  | (56 | ) |  | (48 | ) |  | (25 | ) |  | (25 | )
Net liability | $ | (191 | ) |  | $ | (147 | ) |  | $ | (56 | ) |  | $ | (48 | ) |  | $ | (12 | ) |  | $ | (10 | )
| Defined Benefit Pension Plan |  | Other Postretirement Benefits |  | Non-Qualified Benefit Plans
| 2012 |  | 2011 |  | 2012 |  |  | 2011 |  |  | 2012 |  | 2011
Amounts included in comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss (gain) | $ | 40 |  |  | $ | 97 |  |  | $ | 5 |  |  |  | $ | (4 | ) |  |  | $ | 2 |  |  | $ | 2 |
Amortization of net actuarial loss | (17 | ) |  | (8 | ) |  | (1 | ) |  |  | (1 | ) |  |  | (1 | ) |  | (1 | )
Amortization of prior service cost | — |  |  | (1 | ) |  | (1 | ) |  |  | (1 | ) |  |  | — |  |  | — |
| $ | 23 |  |  | $ | 88 |  |  | $ | 3 |  |  |  | $ | (6 | ) |  |  | $ | 1 |  |  | $ | 1 |
Amounts included in AOCL*: |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss | $ | 298 |  |  | $ | 275 |  |  | $ | 18 |  |  |  | $ | 15 |  |  |  | $ | 11 |  |  | $ | 10 |
Prior service cost | 1 |  |  | 1 |  |  | 4 |  |  |  | 4 |  |  |  | — |  |  | — |
| $ | 299 |  |  | $ | 276 |  |  | $ | 22 |  |  |  | $ | 19 |  |  |  | $ | 11 |  |  | $ | 10 |
Assumptions used: |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate for benefit obligation | 4.24 | % |  | 5.00 | % |  | 2.77 | % | - |  | 3.76 | % | - |  | 4.24 | % |  | 5.00 | %
|  |  |  |  | 4.13 | % |  |  | 4.90 | % |  |  |  |  |
Discount rate for benefit cost | 5.00 | % |  | 5.47 | % |  | 3.76 | % | - |  | 4.02 | % | - |  | 5.00 | % |  | 5.47 | %
|  |  |  |  | 4.90 | % |  |  | 5.40 | % |  |  |  |  |
Weighted average rate of compensation increase for benefit obligation | 3.65 | % |  | 3.71 | % |  | 4.58 | % |  |  | 4.58 | % |  |  | N/A |  |  | N/A |
Weighted average rate of compensation increase for benefit cost | 3.71 | % |  | 3.80 | % |  | 4.58 | % |  |  | 4.83 | % |  |  | N/A |  |  | N/A |
Long-term rate of return on plan assets for benefit obligation | 8.25 | % |  | 8.25 | % |  | 6.50 | % |  |  | 7.09 | % |  |  | N/A |  |  | N/A |
Long-term rate of return on plan assets for benefit cost | 8.25 | % |  | 8.50 | % |  | 7.09 | % |  |  | 6.44 | % |  |  | N/A |  |  | N/A |
* | Amounts included in AOCL related to the Company’s defined benefit pension plan and other postretirement benefits are transferred to Regulatory assets due to the future recoverability from retail customers. Accordingly, as of the balance sheet date, such amounts are included in Regulatory assets.
Net periodic benefit cost consists of the following for the years ended December 31 (in millions):
| Defined Benefit Pension Plan |  | Other Postretirement Benefits |  | Non-Qualified Benefit Plans
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010
Service cost | $ | 14 |  |  | $ | 12 |  |  | $ | 11 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest cost on benefit obligation | 31 |  |  | 29 |  |  | 28 |  |  | 3 |  |  | 4 |  |  | 4 |  |  | 1 |  |  | 1 |  |  | 1 |
Expected return on plan assets | (41 | ) |  | (42 | ) |  | (39 | ) |  | (1 | ) |  | (1 | ) |  | (1 | ) |  | — |  |  | — |  |  | — |
Amortization of prior service cost | — |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | — |
Amortization of net actuarial loss | 17 |  |  | 8 |  |  | 3 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 1 |
Net periodic benefit cost | $ | 21 |  |  | $ | 8 |  |  | $ | 4 |  |  | $ | 6 |  |  | $ | 7 |  |  | $ | 7 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 2 |
PGE estimates that $27 million will be amortized from AOCL into net periodic benefit cost in 2013, consisting of a net actuarial loss of $24 million for pension benefits, $1 million for non-qualified benefits and $1 million for other postretirement benefits, and prior service cost of $1 million for other postretirement benefits. The following table summarizes the benefits expected to be paid to participants in each of the next five years and in the aggregate for the five years thereafter (in millions):
| Payments Due
| 2013 |  | 2014 |  | 2015 |  | 2016 |  | 2017 |  | 2018 - 2022
Defined benefit pension plan | $ | 32 |  |  | $ | 33 |  |  | $ | 35 |  |  | $ | 37 |  |  | $ | 38 |  |  | $ | 215 |
Other postretirement benefits | 5 |  |  | 5 |  |  | 5 |  |  | 5 |  |  | 5 |  |  | 26 |
Non-qualified benefit plans | 2 |  |  | 2 |  |  | 2 |  |  | 2 |  |  | 2 |  |  | 10 |
Total | $ | 39 |  |  | $ | 40 |  |  | $ | 42 |  |  | $ | 44 |  |  | $ | 45 |  |  | $ | 251 |
All of the plans develop expected long-term rates of return for the major asset classes using long-term historical returns, with adjustments based on current levels and forecasts of inflation, interest rates, and economic growth. Also included are incremental rates of return provided by investment managers whose returns are expected to be greater than the markets in which they invest. For measurement purposes, the assumed health care cost trend rates, which can affect amounts reported for the health care plans, were as follows:
• | For 2012, 8% annual rate of increase in the per capita cost of covered health care benefits was assumed for 2013, and assumed to decrease 0.5% per year thereafter, reaching 5% in 2019;
• | For 2011, 8% annual rate of increase in the per capita cost of covered health care benefits was assumed for 2012 through 2013, and assumed to decrease 0.5% per year thereafter, reaching 5% in 2019; and
• | For 2010, 8% annual rate of increase in the per capita cost of covered health care benefits was assumed for 2011 through 2013, and assumed to decrease 0.5% per year thereafter, reaching 5% in 2019.
A one percentage point increase or decrease in the above health care cost assumption would have no material impact on total service or interest cost, or on the postretirement benefit obligation. 401(k) Retirement Savings Plan PGE sponsors a 401(k) Plan that covers substantially all employees. For eligible employees who are covered by PGE’s defined benefit pension plan, the Company matches employee contributions up to 6% of the employee’s base pay. For eligible employees who are not covered by PGE’s defined benefit pension plan, the Company contributes 5% of the employee’s base salary, whether or not the employee contributes to the 401(k) Plan, and also matches employee contributions up to 5% of the employee’s base pay. For bargaining employees, who are subject to the International Brotherhood of Electrical Workers Local 125 agreements, the Company contributes 1% of the employee’s base salary, whether or not the employee contributes to the 401(k) Plan. All contributions are invested in accordance with employees’ elections, limited to investment options available under the 401(k) Plan. PGE made contributions to employee accounts of $16 million in each of 2012 and 2011, and $15 million in 2010.

X
- Details
Name: | por_EmployeeBenefitsAbstract
Namespace Prefix: | por_
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 Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration