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Employee Benefit Plans | 3 Months Ended
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Mar. 27, 2022
Retirement Benefits [Abstract] |
Employee Benefit Plans | Employee Benefit Plans The Company has a qualified pension plan and postretirement healthcare benefit plans. The plans cover certain eligible employees and retirees of the Motorcycles segment. The Company also has unfunded supplemental employee retirement plan agreements (SERPA) with certain employees. Service cost is allocated among Selling, administrative and engineering expense, Motorcycles cost of goods sold and Inventories, net. Amounts capitalized in inventory are not significant. Non-service cost components of net periodic benefit (income) cost are presented in Other income, net. Components of net periodic benefit (income) cost for the Company's defined benefit plans were as follows (in thousands):
|  |  | Three months ended
|  |  |  |  | March 27, 2022 |  | March 28, 2021
Pension and SERPA Benefits: |  |  |  |  |  |  |
Service cost |  |  |  |  | $ | 4,763 |  |  | $ | 6,348 |
Interest cost |  |  |  |  | 15,472 |  |  | 15,470 |
Expected return on plan assets |  |  |  |  | (31,476) |  |  | (32,720) |
Amortization of unrecognized: |  |  |  |  |  |  |
Prior service credit |  |  |  |  | (328) |  |  | (312) |
Net loss |  |  |  |  | 7,978 |  |  | 18,386 |
Settlement (gain) loss |  |  |  |  | (256) |  |  | 816 |
Net periodic benefit (income) cost |  |  |  |  | $ | (3,847) |  |  | $ | 7,988 |
Postretirement Healthcare Benefits: |  |  |  |  |  |  |
Service cost |  |  |  |  | $ | 1,161 |  |  | $ | 1,288 |
Interest cost |  |  |  |  | 1,904 |  |  | 1,626 |
Expected return on plan assets |  |  |  |  | (3,809) |  |  | (3,495) |
Amortization of unrecognized: |  |  |  |  |  |  |
Prior service credit |  |  |  |  | (581) |  |  | (581) |
Net loss |  |  |  |  | 122 |  |  | 264 |
Net periodic benefit income |  |  |  |  | $ | (1,203) |  |  | $ | (898) |
There are no required or planned voluntary qualified pension plan contributions for 2022. The Company expects it will continue to make ongoing benefit payments under the SERPA and postretirement healthcare plans.

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