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Employee Benefit Plans | 9 Months Ended
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Sep. 24, 2017
Retirement Benefits [Abstract] |
Employee Benefit Plans | Employee Benefit Plans The Company has a defined benefit qualified pension plan and postretirement healthcare benefit plans that cover certain employees of the Motorcycles segment. The Company also has unfunded supplemental employee retirement plan agreements (SERPA) with certain employees which were instituted to replace benefits lost under the Tax Revenue Reconciliation Act of 1993. Net periodic benefit costs are allocated among selling, administrative and engineering expense, cost of goods sold and inventory. Amounts capitalized in inventory are not significant. Components of net periodic benefit costs were as follows (in thousands):
| Three months ended |  | Nine months ended
| September 24, 2017 |  | September 25, 2016 |  | September 24, 2017 |  | September 25, 2016
Pension and SERPA Benefits |  |  |  |  |  |  |
Service cost | $ | 7,896 |  |  | $ | 8,359 |  |  | $ | 23,688 |  |  | $ | 25,077 |
Interest cost | 21,269 |  |  | 22,707 |  |  | 63,807 |  |  | 68,121 |
Expected return on plan assets | (35,345 | ) |  | (36,445 | ) |  | (106,035 | ) |  | (109,335 | )
Amortization of unrecognized: |  |  |  |  |  |  |
Prior service cost | 256 |  |  | 255 |  |  | 764 |  |  | 765 |
Net loss | 10,998 |  |  | 11,588 |  |  | 32,994 |  |  | 34,764 |
Settlement loss | — |  |  | 300 |  |  | — |  |  | 900 |
Net periodic benefit cost | $ | 5,074 |  |  | $ | 6,764 |  |  | $ | 15,218 |  |  | $ | 20,292 |
Postretirement Healthcare Benefits |  |  |  |  |  |  |
Service cost | $ | 1,875 |  |  | $ | 1,870 |  |  | $ | 5,625 |  |  | $ | 5,610 |
Interest cost | 3,412 |  |  | 3,704 |  |  | 10,236 |  |  | 11,112 |
Expected return on plan assets | (3,156 | ) |  | (3,017 | ) |  | (9,468 | ) |  | (9,051 | )
Amortization of unrecognized: |  |  |  |  |  |  |
Prior service credit | (543 | ) |  | (701 | ) |  | (1,629 | ) |  | (2,103 | )
Net loss | 815 |  |  | 884 |  |  | 2,445 |  |  | 2,652 |
Net periodic benefit cost | $ | 2,403 |  |  | $ | 2,740 |  |  | $ | 7,209 |  |  | $ | 8,220 |
During the first nine months of 2017, the Company voluntarily contributed $25.0 million in cash to further fund its qualified pension plan. There are no required or planned contributions to the qualified pension plan for the remainder of 2017. The Company expects it will continue to make ongoing benefit payments under the SERPA and postretirement healthcare plans.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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