XML 72 R46.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract] |
Schedule of Defined Benefit Plans Disclosures | The changes in the projected benefit obligation and the fair value of plan assets of our Benefit Plan for the period from July 14, 2016 to December 31, 2016 were as follows (in thousands):
Changes in projected benefit obligation: |
Projected benefit obligation as of July 14, 2016 | $ | 34,319 |
Service cost | 668 |
Interest cost | 598 |
Plan amendment | (3,067 | )
Actuarial gain | (2,436 | )
Benefits paid | (1,168 | )
Projected benefit obligation as of December 31, 2016 | $ | 28,914 |
Changes in fair value of plan assets: |
Fair value of plan assets as of July 14, 2016 | $ | 22,067 |
Actual return on plan assets | 446 |
Employer contributions | — |
Benefits paid | (1,168 | )
Fair value of plan assets as of December 31, 2016 | $ | 21,345 |
Schedule of Accumulated and Projected Benefit Obligations | The reconciliation of the underfunded status of our Benefit Plans of December 31, 2016 was as follows:
Projected benefit obligation | $ | 28,914 |
Fair value of plan assets | 21,345 |
Underfunded status | $ | 7,569 |
Amounts recognized in accumulated other comprehensive income: (1) |
Net actuarial gain | $ | 2,196 |
Total accumulated other comprehensive income | $ | 2,196 |
____________________________________________________
(1) | As of December 31, 2016, we had no amounts recorded in accumulated other comprehensive income that are expected to be amortized into net periodic benefit cost in 2017.
Schedule of Assumptions Used | Weighted-average assumptions used to measure our projected benefit obligation as of December 31, 2016 and net periodic benefit costs for the period ended December 31, 2016 are as follows:
Projected benefit obligation: |
Discount rate | 4.20 | %
Rate of compensation increase | 4.30 | %
Net periodic benefit costs: |
Discount rate | 3.80 | %
Expected long-term rate of return (1) | 7.00 | %
Rate of compensation increase | 4.03 | %
_________________________________________________________
(1) | The expected long-term rate of return is based on a blend of historic returns of equity and debt securities.
Schedule of Net Benefit Costs | The net periodic benefit cost (credit) for the period from July 14, 2016 to December 31, 2016 includes the following components:
Components of net periodic benefit cost (credit): |
Service cost | $ | 668 |
Interest cost | 598 |
Expected return on plan assets | (686 | )
Plan amendment effect | (3,067 | )
Net periodic benefit credit | $ | (2,487 | )
Schedule of Allocation of Plan Assets | The weighted-average asset allocation at December 31, 2016 is as follows:
| Target |  | Actual
Asset category: |  |  |
Equity securities | 60 | % |  | 56 | %
Debt securities | 30 | % |  | 35 | %
Real estate | 10 | % |  | 9 | %
Total | 100 | % |  | 100 | %
Schedule of Expected Benefit Payments | Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are expected to be paid over the next 10 years:
Year Ended |  |
2017 |  | $ | 1,060 |
2018 |  | 1,050 |
2019 |  | 1,140 |
2020 |  | 1,240 |
2021 |  | 1,310 |
Thereafter |  | 7,370 |
|  | $ | 13,170 |
Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets | The changes in the benefit obligation of our post-retirement medical plan as of and for the years ended December 31, 2015 and 2014 were as follows (in thousands):
| Year Ended December 31,
| 2015 |  | 2014
Benefit obligation at the beginning of year | $ | 5,414 |  |  | $ | 4,505 |
Service cost | 370 |  |  | 260 |
Interest cost | 212 |  |  | 194 |
Plan amendments | — |  |  | 48 |
Plan termination | (6,632 | ) |  | — |
Actuarial loss (gain) | 636 |  |  | 407 |
Projected benefit obligation at end of year | $ | — |  |  | $ | 5,414 |

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 Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAccumulatedAndProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2439-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2410-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=58242635&loc=d3e4179-114921 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration