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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2011

Retirement Benefit Plans [Abstract]

Weighted-average asset allocations by asset category of the U.S. and U.K. Pension Plans

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.

Weighted-average assumptions used to determine benefit obligations and net periodic benefit costs

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	%			-				-				-

Accumulated benefit obligations for all defined benefit 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

Plans with accumulated benefit obligation in excess of plan assets

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

Assumed healthcare cost trend rates

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

Effect of one-percentage-point change in assumed healthcare cost trends

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

Changes in benefit obligations and plan assets and funded status

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

Components of the net periodic benefit cost

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

Changes in accumulated other comprehensive income

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

Expected future benefit payments

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

Amounts in accumulated other comprehensive income to be recognized over next fiscal year

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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