XML 34 R19.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Retirement Plans | 12 Months Ended
--- | ---
Dec. 31, 2021
Retirement Plans [Abstract] |
Retirement Plans | (12) Retirement Plans The Company sponsors a defined benefit plan (the “Kirby Pension Plan”) for its inland vessel personnel and shore based tankermen. The plan benefits are based on an employee’s years of service and compensation. The plan assets consist primarily of equity and fixed income securities. On April 12, 2017, the Company amended the Kirby Pension Plan to cease all benefit accruals for periods after May 31, 2017 for certain participants. Participants grandfathered and not impacted were those, as of the close of business on May 31, 2017, who either (a) had completed 15 years of pension service or (b) had attained age 50 and completed 10 years of pension service. Participants non-grandfathered are eligible to receive discretionary 401(k) plan contributions. On February 14, 2018, with the acquisition of Higman, the Company assumed Higman’s pension plan (the “Higman Pension Plan”) for its inland vessel personnel and office staff. On March 27, 2018, the Company amended the Higman Pension Plan to close it to all new entrants and cease all benefit accruals for periods after May 15, 2018 for all participants. The Company made contributions to the Higman Pension Plan of $479,000 in 2021, $797,000 in 2020 for the 2019 plan year, $1,438,000 in 2020 for the 2020 plan year, $1,615,000 in 2019 for the 2018 plan year, and $1,449,000 in 2019 for the 2019 plan year. The aggregate fair value of plan assets of the Company’s pension plans was $430,821,000 and $395,137,000 at December 31, 2021 and 2020 respectively. Pension assets were allocated among asset categories as follows:
|  | December 31, |  |  | Current Minimum, Target and Maximum
Asset Category |  | 2021 |  |  | 2020 |  |  | Allocation Policy
U.S. equity securities |  |  | 51 | % |  |  | 53 | % |  |  | 30 | % | — 50% | — 70%
International equity securities |  |  | 20 |  |  |  | 20 |  |  |  | 0 | % | — 20% | — 30%
Debt securities |  |  | 29 |  |  |  | 25 |  |  |  | 15 | % | — 30% | — 55%
Cash and cash equivalents |  |  | — |  |  |  | 2 |  |  |  | 0 | % | — 0% | — 5%
|  |  | 100 | % |  |  | 100 | % |  |  |  |  |
At December 31, 2021 and 2020, $5,406,000 and $25,032,000, respectively, was held in cash as well as debt and equity securities classified within Level 1 of the valuation hierarchy, and $138,000 was held in real estate investments classified within Level 3 of the valuation hierarchy at December 31, 2020. There were no investments within Level 3 of the valuation hierarchy at December 31, 2021. All other plan assets are invested in common collective trusts and valued using the net asset value per share practical expedient and therefore not valued within the valuation hierarchy. The Company’s investment strategy focuses on total return on invested assets (capital appreciation plus dividend and interest income). The primary objective in the investment management of assets is to achieve long-term growth of principal while avoiding excessive risk. Risk is managed through diversification of investments within and among asset classes, as well as by choosing securities that have an established trading and underlying operating history. The Company makes various assumptions when determining defined benefit plan costs including, but not limited to, the current discount rate and the expected long-term return on plan assets. Discount rates are determined annually and are based on a yield curve that consists of a hypothetical portfolio of high quality corporate bonds with maturities matching the projected benefit cash flows. The Company assumed that plan assets would generate a long-term rate of retur n of 6.75% in both 2021 and 2020. The Company developed its expected long-term rate of return assumption by evaluating input from investment consultants comparing historical returns for various asset classes with its actual and targeted plan investments. The Company believes that its long-term asset allocation, on average, will approximate the targeted allocation. The Company’s pension plan funding strategy is to make annual contributions in amounts equal to or greater than amounts necessary to meet minimum government funding requirements. The plan’s benefit obligations are based on a variety of demographic and economic assumptions, and the pension plan assets’ returns are subject to various risks, including market and interest rate risk, making an accurate prediction of the pension plan contribution difficult. The Company’s pension plan funding was 92% of the pension plans’ accumulated benefit obligation at December 31, 2021, including both the Kirby Pension Plan and the Higman Pension Plan. The Company sponsors an unfunded defined benefit health care plan that provides limited postretirement medical benefits to employees who met minimum age and service requirements, and to eligible dependents. The plan limits cost increases in the Company’s contribution to 4% per year. The plan is contributory, with retiree contributions adjusted annually. The plan eliminated coverage for future retirees as of December 31, 2011. The Company also has an unfunded defined benefit supplemental executive retirement plan (“SERP”) that was assumed in an acquisition in 1999. That plan ceased to accrue additional benefits effective January 1, 2000. The following table presents the change in benefit obligation and plan assets for the Company’s defined benefit plans and postretirement benefit plan (in thousands):
|  | Pension Benefits |  |  | Other Postretirement Benefits |
|  | Pension Plans |  |  | SERP |  |  | Postretirement Welfare Plan |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Change in benefit obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 508,694 |  |  | $ | 442,861 |  |  | $ | 1,174 |  |  | $ | 1,225 |  |  | $ | 629 |  |  | $ | 662 |
Service cost |  |  | 7,961 |  |  |  | 7,671 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Interest cost |  |  | 14,239 |  |  |  | 15,630 |  |  |  | 31 |  |  |  | 40 |  |  |  | 17 |  |  |  | 22 |
Actuarial (gain) loss |  |  | (20,208 | ) |  |  | 58,851 |  |  |  | (12 | ) |  |  | 55 |  |  |  | 104 |  |  |  | 84 |
Gross benefits paid |  |  | (11,967 | ) |  |  | (11,029 | ) |  |  | (160 | ) |  |  | (146 | ) |  |  | (168 | ) |  |  | (139 | )
Settlements |  |  | (3,447 | ) |  |  | (5,290 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Benefit obligation at end of year |  | $ | 495,272 |  |  | $ | 508,694 |  |  | $ | 1,033 |  |  | $ | 1,174 |  |  | $ | 582 |  |  | $ | 629 |
Accumulated benefit obligation at end of year |  | $ | 469,508 |  |  | $ | 479,999 |  |  | $ | 1,033 |  |  | $ | 1,174 |  |  | $ | 582 |  |  | $ | 629 |
Weighted-average assumption used to determine benefit obligation at end of year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate (a) |  | 3.0% / 3.1% |  |  | 2.8% / 2.9% |  |  |  | 3.0 | % |  |  | 2.8 | % |  |  | 3.0 | % |  |  | 2.8 | %
Rate of compensation increase |  | Service-based table |  |  | Service-based table |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Health care cost trend rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial rate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6.25 | % |  |  | 6.50 | %
Ultimate rate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5.0 | % |  |  | 5.0 | %
Years to ultimate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | 2027 |  |  | 2025 |
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 395,137 |  |  | $ | 358,197 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual return on plan assets |  |  | 50,619 |  |  |  | 51,024 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Employer contribution |  |  | 479 |  |  |  | 2,235 |  |  |  | 160 |  |  |  | 146 |  |  |  | 168 |  |  |  | 139 |
Gross benefits paid |  |  | (11,967 | ) |  |  | (11,029 | ) |  |  | (160 | ) |  |  | (146 | ) |  |  | (168 | ) |  |  | (139 | )
Settlements |  |  | (3,447 | ) |  |  | (5,290 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Fair value of plan assets at end of year |  | $ | 430,821 |  |  | $ | 395,137 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
(a) The 2021 discount rate was 3.0% for the Kirby Pension Plan and 3.1% for the Higman Pension Plan. The 2020 discount rate was 2.8% for the Kirby Pension Plan and 2.9% for the Higman Pension Plan. During the year ended December 31, 2021, the decrease in the benefit obligation was primarily due to an increase in the discount rate and actual returns on plan assets performing better than expected. During the year ended December 31, 2020, the increase in the benefit obligation was primarily due to the decrease in the discount rate, partially offset by actual returns on plan assets performing better than expected and an update of the actuarial tables. At December 31, 2021 and 2020, both the accumulated benefit obligation and the projected benefit obligations of each of the Company’s pension plans exceeded the fair value of plan assets. The following table presents the funded status and amounts recognized in the Company’s consolidated balance sheet for the Company’s defined benefit plans and postretirement benefit plan (in thousands):
|  | Pension Benefits |  |  | Other Postretirement Benefits |
|  | Pension Plans |  |  | SERP |  |  | Postretirement Welfare Plan |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Funded status at end of year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets |  | $ | 430,821 |  |  | $ | 395,137 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Benefit obligations |  |  | (495,272 | ) |  |  | (508,694 | ) |  |  | (1,033 | ) |  |  | (1,174 | ) |  |  | (582 | ) |  |  | (629 | )
Funded status and amount recognized at end of year |  | $ | (64,451 | ) |  | $ | (113,557 | ) |  | $ | (1,033 | ) |  | $ | (1,174 | ) |  | $ | (582 | ) |  | $ | (629 | )
Amounts recognized in the consolidated balance sheets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liability |  |  | — |  |  |  | — |  |  |  | (128 | ) |  |  | (159 | ) |  |  | (49 | ) |  |  | (58 | )
Long-term liability |  |  | (64,451 | ) |  |  | (113,557 | ) |  |  | (905 | ) |  |  | (1,015 | ) |  |  | (533 | ) |  |  | (571 | )
Amounts recognized in accumulated other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial (gain) loss |  | $ | 32,600 |  |  | $ | 81,376 |  |  | $ | 428 |  |  | $ | 480 |  |  | $ | (2,634 | ) |  | $ | (3,189 | )
Prior service cost (credit) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Accumulated other compensation income |  | $ | 32,600 |  |  | $ | 81,376 |  |  | $ | 428 |  |  | $ | 480 |  |  | $ | (2,634 | ) |  | $ | (3,189 | )
The following table presents the expected cash flows for the Company’s defined benefit plans and postretirement benefit plan (in thousands):
|  | Pension Benefits |  |  | Other Postretirement Benefits |
|  | Pension Plans |  |  | SERP |  |  | Postretirement Welfare Plan |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Expected employer contributions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First year |  | $ | 145 |  |  | $ | 2,385 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Expected benefit payments (gross) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year one |  | $ | 15,480 |  |  | $ | 13,902 |  |  | $ | 130 |  |  | $ | 162 |  |  | $ | 50 |  |  | $ | 59 |
Year two |  |  | 16,678 |  |  |  | 14,902 |  |  |  | 104 |  |  |  | 136 |  |  |  | 49 |  |  |  | 49 |
Year three |  |  | 17,598 |  |  |  | 16,123 |  |  |  | 100 |  |  |  | 110 |  |  |  | 48 |  |  |  | 48 |
Year four |  |  | 18,382 |  |  |  | 17,284 |  |  |  | 96 |  |  |  | 106 |  |  |  | 47 |  |  |  | 47 |
Year five |  |  | 19,127 |  |  |  | 18,315 |  |  |  | 91 |  |  |  | 101 |  |  |  | 45 |  |  |  | 46 |
Next five years |  |  | 109,845 |  |  |  | 106,400 |  |  |  | 381 |  |  |  | 406 |  |  |  | 194 |  |  |  | 202 |
The components of net periodic benefit cost and other changes in plan assets and benefit obligations recognized in other comprehensive income for the Company’s defined benefit plans were as follows (in thousands):
|  | Pension Benefits |
|  | Pension Plans |  |  | SERP |
|  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2021 |  |  | 2020 |  |  | 2019 |
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 7,961 |  |  | $ | 7,671 |  |  | $ | 7,364 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest cost |  |  | 14,239 |  |  |  | 15,630 |  |  |  | 16,493 |  |  |  | 31 |  |  |  | 40 |  |  |  | 52 |
Expected return on plan assets |  |  | (26,244 | ) |  |  | (23,790 | ) |  |  | (20,956 | ) |  |  | — |  |  |  | — |  |  |  | — |
Amortization of actuarial loss |  |  | 4,193 |  |  |  | 2,399 |  |  |  | 1,438 |  |  |  | 40 |  |  |  | 35 |  |  |  | 28 |
Net periodic benefit cost |  |  | 149 |  |  |  | 1,910 |  |  |  | 4,339 |  |  |  | 71 |  |  |  | 75 |  |  |  | 80 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current year actuarial (gain) loss |  |  | (44,583 | ) |  |  | 31,616 |  |  |  | 6,497 |  |  |  | (12 | ) |  |  | 55 |  |  |  | 73 |
Recognition of actuarial loss |  |  | (4,193 | ) |  |  | (2,399 | ) |  |  | (1,438 | ) |  |  | (40 | ) |  |  | (35 | ) |  |  | (28 | )
Total recognized in other comprehensive income |  |  | (48,776 | ) |  |  | 29,217 |  |  |  | 5,059 |  |  |  | (52 | ) |  |  | 20 |  |  |  | 45 |
Total recognized in net periodic benefit cost and other comprehensive income |  | $ | (48,627 | ) |  | $ | 31,127 |  |  | $ | 9,398 |  |  | $ | 19 |  |  | $ | 95 |  |  | $ | 125 |
Weighted average assumptions used to determine net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate (a) |  | 2.8% / 2.9% |  |  | 3.5% / 3.1% |  |  |  | 4.4 | % |  |  | 2.8 | % |  |  | 3.5 | % |  |  | 4.4 | %
Expected long-term rate of return on plan assets |  |  | 6.75 | % |  |  | 6.75 | % |  |  | 7.0 | % |  |  | — |  |  |  | — |  |  |  | — |
Rate of compensation increase |  | Service-based table |  |  | Service-based table |  |  | Service-based table |  |  |  | — |  |  |  | — |  |  |  | — |
(a) The 2021 discount rate for benefit cost is 2.8% for the Kirby Pension Plan and 2.9% for the Higman Pension Plan. The 2020 discount rate for benefit cost is 3.5% for the Kirby Pension Plan and 3.1% for the Higman Pension Plan. The components of net periodic benefit cost and other changes in benefit obligations recognized in other comprehensive income for the Company’s postretirement benefit plan were as follows (in thousands):
|  | Other Postretirement Benefits |
|  | Postretirement Welfare Plan |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |
Interest cost |  | $ | 17 |  |  | $ | 22 |  |  | $ | 31 |
Amortization of actuarial gain |  |  | (451 | ) |  |  | (522 | ) |  |  | (540 | )
Net periodic benefit cost |  |  | (434 | ) |  |  | (500 | ) |  |  | (509 | )
Other changes in benefit obligations recognized in other comprehensive income |  |  |  |  |  |  |  |  |
Current year actuarial loss (gain) |  |  | 104 |  |  |  | 84 |  |  |  | (22 | )
Recognition of actuarial gain |  |  | 451 |  |  |  | 522 |  |  |  | 540 |
Total recognized in other comprehensive income |  |  | 555 |  |  |  | 606 |  |  |  | 518 |
Total recognized in net periodic benefit cost and other comprehensive income |  | $ | 121 |  |  | $ | 106 |  |  | $ | 9 |
Weighted average assumptions used to determine net periodic benefit cost |  |  |  |  |  |  |  |  |
Discount rate |  |  | 2.8 | % |  |  | 3.5 | % |  |  | 4.4 | %
Health care cost trend rate: |  |  |  |  |  |  |  |  |
Initial rate |  |  | 6.50 | % |  |  | 6.75 | % |  |  | 7.0 | %
Ultimate rate |  |  | 5.0 | % |  |  | 5.0 | % |  |  | 5.0 | %
Years to ultimate |  | 2025 |  |  | 2025 |  |  | 2025 |
The Company also contributes to a multiemployer pension plan pursuant to a collective bargaining agreement which covers certain vessel crew members of its coastal operations and expires on April 30, 2022. The Company began participation in the Seafarers Pension Trust (“SPT”) with the Penn Maritime, Inc. acquisition on December 14, 2012. Contributions to the SPT are made currently based on a per day worked basis and charged to expense as incurred and included in costs of sales and operating expenses in the consolidated statement of earnings. During 2021 and 2020, the Company made contribu tions of $541,000 and $617,000, respectively, to the SPT. The Company’s contributions to the SPT exceeded 5% of total contributions to the SPT in 2020. Total contributions for 2021 are not yet available. The Company did not pay any material surcharges in 2021 and 2020. The federal identification number of the SPT is 13-6100329 and the Certified Zone Status is Green at December 31, 2020. The Company’s future minimum contribution requirements under the SPT are unavailable because actuarial reports for the 2021 plan year are not yet complete and such contributions are subject to negotiations between the employers and the unions. The SPT was not in endangered or critical status for the 2020 plan year, the latest period for which a report is availabl e, as the funded status was in excess of 100%. Based on the most recent communication from the SPT, there would be no withdrawal liability if the Company chose to withdraw from the SPT although the Company currently has no intention of terminating its participation in the SPT. The Company also contributes to a multiemployer pension plan pursuant to a collective bargaining agreement which covers certain employees of its distribution and services segment in New Jersey and expires on October 8, 2023. The Company began participation in the Central Pension Fund of the International Union of Operating Engineers and Participating Employers (“CPF”) with the S&S acquisition on September 13, 2017. Contributions to the CPF are made currently based on a fixed hourly rate for each hour worked or paid basis (in some cases contributions are made as a percentage of gross pay) and charged to expense as incurred and included in costs of sales and operating expenses in the consolidated statement of earnings. During 2021 and 2020, the Company made contributions of $693,000 a nd $691,000, respectively, to the CPF. Total contributions for the 2021 plan year are not yet available. The Company did not pay any material surcharges in 2021 and 2020. The federal identification number of the CPF is 36-6052390 and the Certified Zone Status is Green at January 31, 2021. The Company’s future minimum contribution requirements under the CPF are unavailable because actuarial reports for the 2021 plan year, which ended January 31, 2022, are not yet complete and such contributions are subject to negotiations between the employers and the unions. The CPF was not in endangered or critical status for the 2020 plan year, ending January 31, 2021, the latest period for which a report is available, as the funded status was 98%. There would be no withdrawal liability if the Company chose to withdraw from the CPF although the Company currently has no intention of terminating its participation in the CPF. In addition to the defined benefit plans, the Company sponsors various defined contribution plans for substantially all employees. The aggregate contributions to the plans wer e $25,853,000, $25,514,000, and $25,409,000 in 2021, 2020, and 2019, respectively.

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section S99 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (o) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (p) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(1) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(2) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration