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Retirement Benefit Plans | 12 Months Ended
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Dec. 31, 2011
Retirement Benefit Plans [Abstract] |
Retirement Benefit Plans |
11. | Retirement Benefit Plans
Substantially all U.S. employees are covered by various retirement benefit plans, including defined benefit pension plans, post-retirement medical plans and defined contribution savings plans. Retirement benefits for eligible employees in foreign locations are funded principally through defined benefit plans, annuity or government programs. The total cost of benefits for our plans was $11,131, $11,231 and $10,101 in 2011, 2010 and 2009, respectively. We have a qualified, funded defined benefit retirement plan (the “U.S. Pension Plan”) in the U.S. covering certain current and retired employees. Plan benefits are based on the years of service and compensation during the highest five consecutive years of service in the final ten years of employment. No new participants have entered the plan since 2000. The plan has approximately 450 participants including 114 active employees as of December 31, 2011. We have a U.S. postretirement medical benefit plan (the “U.S. Retiree Plan”) to provide certain healthcare benefits for U.S. employees hired before January 1, 1999. Eligibility for those benefits is based upon a combination of years of service with Tennant and age upon retirement. Our defined contribution savings plan (“401(k)”) covers substantially all U.S. employees. Under this plan, we match up to 3% of the employee's compensation in stock or cash to be invested per their election. Historically, matching contributions have been primarily funded by our ESOP Plan. However, as of December 31, 2009, all shares have been allocated. Additional disclosures about the ESOP Plan can be found in Note 16 of the Consolidated Financial Statements. Starting in 2010, the matching contributions to the 401(k) are funded primarily with cash. We also make a profit sharing contribution to the 401(k) plan for employees with more than one year of service in accordance with our Profit Sharing Plan. This contribution is based upon our financial performance and can be funded in the form of Tennant stock, cash or a combination of both. Expenses for the 401(k) plan were $6,864, $7,073 and $6,676 during 2011, 2010 and 2009, respectively. We have a U.S. nonqualified supplemental benefit plan (the “U.S. Nonqualified Plan”) to provide additional retirement benefits for certain employees whose benefits under our 401(k) plan or U.S. Pension Plan are limited by either the Employee Retirement Income Security Act or the Internal Revenue Code. We also have defined pension benefit plans in the United Kingdom and Germany (the “U.K. Pension Plan” and the “German Pension Plan”). The U.K. Pension Plan and German Pension Plan cover certain current and retired employees and both plans are closed to new participants. On March 23, 2010, the Patient Protection and Affordable Care Act (the “PPACA”) was signed into law, and, on March 30, 2010, the Health Care and Education Reconciliation Act of 2010 (the “HCERA” and, together with PPACA, the “Acts”), which makes various amendments to certain aspects of the PPACA, was signed into law. The Acts effectively change the tax treatment of federal subsidies paid to sponsors of retiree health benefit plans that provide prescription drug benefits that are at least actuarially equivalent to the corresponding benefits provided under Medicare Part D. Under the Acts, an employer's income tax deduction for the costs of providing Medicare Part D-equivalent prescription drug benefits to retirees will be reduced by the amount of the federal subsidy beginning in 2013. Under U.S. GAAP, any impact from a change in tax law must be recognized in earnings in the period enacted regardless of the effective date. The Acts did not have a material impact on our financial position or results of operations. We expect to contribute approximately $1,742 to our U.S. Pension Plan, $129 to our U.S. Nonqualified Plan, $841 to our U.S. Retiree Plan, $214 to our U.K. Pension Plan and $38 to our German Pension Plan in 2012. Weighted-average asset allocations by asset category of the U.S. and U.K. Pension Plans as of December 31, 2011 are as follows:
Asset Category |  | Total |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Cash and Cash Equivalents |  | $ | 533 |  |  | $ | 533 |  |  | $ | - |  |  | $ | - |
Equity Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Small-Cap (1) |  |  | 445 |  |  |  | 445 |  |  |  | - |  |  |  | - |
U.S. Mid-Cap (1) |  |  | 2,761 |  |  |  | 2,761 |  |  |  | - |  |  |  | - |
U.S. Large-Cap (1) |  |  | 179 |  |  |  | 179 |  |  |  | - |  |  |  | - |
International Small-Cap (2) |  |  | 116 |  |  |  | 116 |  |  |  | - |  |  |  | - |
Mutual Funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate Bonds |  |  | 11,557 |  |  |  | 11,557 |  |  |  | - |  |  |  | - |
U.S. Large-Cap (3) |  |  | 12,646 |  |  |  | 12,646 |  |  |  | - |  |  |  | - |
Investment Account held by Pension Plan (4) |  |  | 7,738 |  |  |  | - |  |  |  | 7,738 |  |  |  | - |
Total |  | $ | 35,975 |  |  | $ | 28,237 |  |  | $ | 7,738 |  |  | $ | - |
(1) | This category is comprised of actively managed domestic common stocks.
(2) | This category is comprised of actively managed international common stocks.
(3) | This category is comprised of funds not actively managed that track the S&P 500.
(4) | This category is comprised of foreign and domestic equities and foreign and domestic fixed interest assets.
The primary objective of our U.S. and U.K. Pension Plans is to meet retirement income commitments to plan participants at a reasonable cost to Tennant and to maintain a sound actuarially funded status. This objective is accomplished through growth of capital and safety of funds invested. The pension plan assets are invested in securities to achieve growth of capital over inflation through appreciation and accumulation and reinvestment of dividend and interest income. Investments are diversified to control risk. The overall return objective is to achieve an annualized return equal to or greater than the return expectations in the actuarial valuation. The target allocation for the U.S. Pension Plan is 60% equity and 40% debt securities. Equity securities within the U.S. Pension Plan do not include any investments in Tennant Company Common Stock. The U.K. Pension Plan is invested in an insurance contract with underlying investments primarily in equity and fixed income securities. Our German Pension Plan is unfunded, which is customary in that country. Weighted-average assumptions used to determine benefit obligations as of December 31 are as follows:
|  | U.S. Pension Benefits |  |  | Non-U.S. Pension Benefits |  |  | Postretirement Medical Benefits |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Discount rate |  |  | 4.39 | % |  |  | 5.39 | % |  |  | 4.94 | % |  |  | 5.39 | % |  |  | 4.20 | % |  |  | 5.00 | %
Rate of compensation increase |  |  | 3.00 | % |  |  | 3.00 | % |  |  | 4.60 | % |  |  | 5.10 | % |  |  | - |  |  |  | - |
Weighted-average assumptions used to determine net periodic benefit costs as of December 31 are as follows:
|  | U.S. Pension Benefits |  |  | Non-U.S. Pension Benefits |  |  | Postretirement Medical Benefits |
|  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |
Discount rate |  |  | 5.39 | % |  |  | 5.88 | % |  |  | 6.90 | % |  |  | 5.39 | % |  |  | 5.69 | % |  |  | 6.16 | % |  |  | 5.00 | % |  |  | 5.60 | % |  |  | 6.90 | %
Expected long-term rate of return on plan assets |  |  | 7.70 | % |  |  | 7.70 | % |  |  | 8.75 | % |  |  | 5.20 | % |  |  | 5.50 | % |  |  | 4.90 | % |  |  | - |  |  |  | - |  |  |  | - |
Rate of compensation increase |  |  | 3.00 | % |  |  | 3.00 | % |  |  | 4.00 | % |  |  | 5.10 | % |  |  | 5.10 | % |  |  | 4.50 | % |  |  | - |  |  |  | - |  |  |  | - |
The discount rate is used to discount future benefit obligations back to today's dollars. Our discount rates were determined based on high-quality fixed income investments. The resulting discount rates are consistent with the duration of plan liabilities. The Citigroup Above Median Yield Curve is used in determining the discount rate for the U.S. Plans. The accumulated benefit obligations as of December 31, for all defined benefit plans are as follows:
|  | 2011 |  |  | 2010 |
U.S. Pension Plans |  | $ | 42,909 |  |  | $ | 37,472 |
U.K. Pension Plan |  |  | 7,858 |  |  |  | 7,498 |
German Pension Plan |  |  | 652 |  |  |  | 676 |
Information for our plans with an accumulated benefit obligation in excess of plan assets as of December 31, is as follows:
|  | U.S. Pension Plans |  |  | Non-U.S. Plans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Projected benefit obligation |  | $ | 44,280 |  |  | $ | 38,885 |  |  | $ | 8,775 |  |  | $ | 8,394 |
Accumulated benefit obligation |  |  | 42,909 |  |  |  | 37,472 |  |  |  | 8,510 |  |  |  | 8,174 |
Fair value of plan assets |  |  | 28,237 |  |  |  | 29,483 |  |  |  | 7,738 |  |  |  | 6,917 |
As of December 31, 2011 and 2010, the U.S. Pension Plan, the U.S. Nonqualified, U.K. Pension and German Pension Plans had an accumulated benefit obligation in excess of plan assets. Assumed healthcare cost trend rates as of December 31, are as follows:
|  | 2011 |  |  | 2010 |
Healthcare cost trend rate assumption for the next year |  |  | 10.14 | % |  |  | 11.25 | %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) |  |  | 5.00 | % |  |  | 5.00 | %
Year that the rate reaches the ultimate trend rate |  |  | 2031 |  |  |  | 2031 |
Assumed healthcare cost trend rates have a significant effect on the amounts reported for healthcare plans. To illustrate, a one-percentage-point change in assumed healthcare cost trends would have the following effects:
|  | 1-Percentage- |  |  | 1-Percentage- |
|  | Point |  |  | Point |
|  | Decrease |  |  | Increase |
Effect on total of service and interest cost components |  | $ | (65 | ) |  | $ | 75 |
Effect on postretirement benefit obligation |  | $ | (1,121 | ) |  | $ | 1,288 |
Summaries related to changes in benefit obligations and plan assets and to the funded status of our defined benefit and postretirement medical benefit plans are as follows:
|  | U.S. Pension Benefits |  |  | Non-U.S. Pension Benefits |  |  | Postretirement Medical Benefits |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 38,885 |  |  | $ | 36,034 |  |  | $ | 8,394 |  |  | $ | 7,994 |  |  | $ | 13,423 |  |  | $ | 14,323 |
Service cost |  |  | 651 |  |  |  | 657 |  |  |  | 133 |  |  |  | 117 |  |  |  | 132 |  |  |  | 121 |
Interest cost |  |  | 2,013 |  |  |  | 2,032 |  |  |  | 465 |  |  |  | 434 |  |  |  | 612 |  |  |  | 681 |
Plan participants' contributions |  |  | - |  |  |  | - |  |  |  | 24 |  |  |  | 25 |  |  |  | - |  |  |  | - |
Plan amendments |  |  | 233 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Actuarial loss (gain) |  |  | 4,216 |  |  |  | 1,842 |  |  |  | 40 |  |  |  | 250 |  |  |  | 72 |  |  |  | (892 | )
Foreign exchange |  |  | - |  |  |  | - |  |  |  | (63 | ) |  |  | (294 | ) |  |  | - |  |  |  | - |
Benefits paid |  |  | (1,718 | ) |  |  | (1,680 | ) |  |  | (218 | ) |  |  | (132 | ) |  |  | (531 | ) |  |  | (810 | )
Benefit obligation at end of year |  | $ | 44,280 |  |  | $ | 38,885 |  |  | $ | 8,775 |  |  | $ | 8,394 |  |  | $ | 13,708 |  |  | $ | 13,423 |
Change in fair value of plan assets and net accrued liabilities: |
Fair value of plan assets at beginning of year |  | $ | 29,483 |  |  | $ | 27,438 |  |  | $ | 6,917 |  |  | $ | 6,451 |  |  | $ | - |  |  | $ | - |
Actual return on plan assets |  |  | 357 |  |  |  | 3,610 |  |  |  | 715 |  |  |  | 454 |  |  |  | - |  |  |  | - |
Employer contributions |  |  | 115 |  |  |  | 115 |  |  |  | 352 |  |  |  | 338 |  |  |  | 531 |  |  |  | 810 |
Plan participants' contributions |  |  | - |  |  |  | - |  |  |  | 24 |  |  |  | 25 |  |  |  | - |  |  |  | - |
Foreign exchange |  |  | - |  |  |  | - |  |  |  | (52 | ) |  |  | (219 | ) |  |  | - |  |  |  | - |
Benefits paid |  |  | (1,718 | ) |  |  | (1,680 | ) |  |  | (218 | ) |  |  | (132 | ) |  |  | (531 | ) |  |  | (810 | )
Fair value of plan assets at end of year |  |  | 28,237 |  |  |  | 29,483 |  |  |  | 7,738 |  |  |  | 6,917 |  |  |  | - |  |  |  | - |
Funded status at end of year |  | $ | (16,043 | ) |  | $ | (9,402 | ) |  | $ | (1,037 | ) |  | $ | (1,477 | ) |  | $ | (13,708 | ) |  | $ | (13,423 | )
Amounts recognized in the consolidated balance sheets consist of: |
Current liabilities |  | $ | (129 | ) |  | $ | (131 | ) |  | $ | (38 | ) |  | $ | (38 | ) |  | $ | (841 | ) |  | $ | (855 | )
Noncurrent liabilities |  |  | (15,914 | ) |  |  | (9,271 | ) |  |  | (999 | ) |  |  | (1,439 | ) |  |  | (12,867 | ) |  |  | (12,568 | )
Net accrued liability |  | $ | (16,043 | ) |  | $ | (9,402 | ) |  | $ | (1,037 | ) |  | $ | (1,477 | ) |  | $ | (13,708 | ) |  | $ | (13,423 | )
Amounts recognized in accumulated other comprehensive income (loss) consist of: |
Prior service cost |  | $ | 606 |  |  | $ | 923 |  |  | $ | - |  |  | $ | - |  |  | $ | (689 | ) |  | $ | (1,268 | )
Net actuarial loss |  |  | 12,488 |  |  |  | 6,331 |  |  |  | 2,000 |  |  |  | 302 |  |  |  | 1,921 |  |  |  | 1,849 |
Accumulated other comprehensive income |  | $ | 13,094 |  |  | $ | 7,254 |  |  | $ | 2,000 |  |  | $ | 302 |  |  | $ | 1,232 |  |  | $ | 581 |
The components of the net periodic benefit cost for the three years ended December 31, were as follows:
|  | U.S. Pension Benefits |  |  | Non-U.S. Pension Benefits |  |  | Postretirement Medical Benefits |
|  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |
Service cost |  | $ | 651 |  |  | $ | 657 |  |  | $ | 648 |  |  | $ | 133 |  |  | $ | 117 |  |  | $ | 97 |  |  | $ | 132 |  |  | $ | 121 |  |  | $ | 141 |
Interest cost |  |  | 2,013 |  |  |  | 2,032 |  |  |  | 2,116 |  |  |  | 465 |  |  |  | 434 |  |  |  | 406 |  |  |  | 612 |  |  |  | 681 |  |  |  | 854 |
Expected return on plan assets |  |  | (2,325 | ) |  |  | (2,340 | ) |  |  | (2,767 | ) |  |  | (376 | ) |  |  | (346 | ) |  |  | (276 | ) |  |  | - |  |  |  | - |  |  |  | - |
Amortization of net actuarial loss (gain) |  |  | 27 |  |  |  | 22 |  |  |  | (151 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Amortization of transition (asset) obligation |  |  | - |  |  |  | - |  |  |  | (20 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Amortization of prior service cost |  |  | 550 |  |  |  | 554 |  |  |  | 555 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (580 | ) |  |  | (579 | ) |  |  | (580 | )
Foreign currency |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (18 | ) |  |  | (65 | ) |  |  | 61 |  |  |  | - |  |  |  | - |  |  |  | - |
Net periodic benefit cost |  | $ | 916 |  |  | $ | 925 |  |  | $ | 381 |  |  | $ | 204 |  |  | $ | 140 |  |  | $ | 288 |  |  | $ | 164 |  |  | $ | 223 |  |  | $ | 415 |
The changes in accumulated other comprehensive income for the three years ended December 31, were as follows:
|  | U.S. Pension Benefits |  |  | Non-U.S. Pension Benefits |  |  | Postretirement Medical Benefits |
|  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |
Prior service cost |  | $ | 233 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Net actuarial loss (gain) |  |  | 6,184 |  |  |  | 573 |  |  |  | 387 |  |  |  | (300 | ) |  |  | 143 |  |  |  | 502 |  |  |  | 72 |  |  |  | (892 | ) |  |  | 1,823 |
Amortization of prior service cost |  |  | (550 | ) |  |  | (554 | ) |  |  | (555 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 580 |  |  |  | 580 |  |  |  | 580 |
Amortization of prior transition asset |  |  | - |  |  |  | - |  |  |  | 20 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Amortization of net actuarial (loss) gain |  |  | (27 | ) |  |  | (22 | ) |  |  | 151 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total recognized in other comprehensive income |  | $ | 5,840 |  |  | $ | (3 | ) |  | $ | 3 |  |  | $ | (300 | ) |  | $ | 143 |  |  | $ | 502 |  |  | $ | 652 |  |  | $ | (312 | ) |  | $ | 2,403 |
Total recognized in net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
and other comprehensive income |  | $ | 6,756 |  |  | $ | 922 |  |  | $ | 384 |  |  | $ | (96 | ) |  | $ | 283 |  |  | $ | 790 |  |  | $ | 816 |  |  | $ | (89 | ) |  | $ | 2,818 |
The following benefit payments, which reflect expected future service, are expected to be paid for our U.S. and Non-U.S. plans:
|  | U.S. Pension Benefits |  |  | Non-U.S. Pension Benefits |  |  | Postretirement Medical Benefits |
2012 |  | $ | 1,659 |  |  | $ | 178 |  |  | $ | 841 |
2013 |  |  | 1,846 |  |  |  | 183 |  |  |  | 914 |
2014 |  |  | 2,088 |  |  |  | 187 |  |  |  | 1,012 |
2015 |  |  | 2,368 |  |  |  | 192 |  |  |  | 1,096 |
2016 |  |  | 2,541 |  |  |  | 196 |  |  |  | 1,166 |
2017 to 2021 |  |  | 14,423 |  |  |  | 1,059 |  |  |  | 5,888 |
Total |  | $ | 24,925 |  |  | $ | 1,995 |  |  | $ | 10,917 |
The following amounts are included in accumulated other comprehensive income as of December 31, 2011 and are expected to be recognized as components of net periodic benefit cost during 2012:
|  |  |  |  | Postretirement |
|  | Pension |  |  | Medical |
|  | Benefits |  |  | Benefits |
Net loss |  | $ | 1,030 |  |  | $ | 67 |
Net prior service cost (credit) |  |  | 388 |  |  |  | (580 | )

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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 Reference 2: 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 3: 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 4: 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. 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Reference 7: 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 8: 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 9: 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 10: 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. 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Reference 13: 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. Reference 14: 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. + Details
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