Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2012

Defined Contribution Pension and Other Postretirement Plans Disclosure [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, 2012 are as follows:



Asset Category	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash and Cash Equivalents	$	701	$	701	$	—	$	—
Equity Securities:
U.S. Small-Cap ⁽¹⁾	1,438		1,438		—		—
U.S. Mid-Cap ⁽¹⁾	2,266		2,266		—		—
International Small-Cap ⁽²⁾	63		63		—		—
Mutual Funds:
Corporate Bonds	18,671		18,671		—		—
U.S. Large-Cap ⁽³⁾	18,141		18,141		—		—
International Large-Cap ⁽⁴⁾	5,662		5,662		—		—
Investment Account held by Pension Plan ⁽⁵⁾	8,855		—		8,855		—
Total	$	55,797	$	46,942	$	8,855	$	—


(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 funds not actively managed that are invested in foreign and domestic equities.


(5)	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
	2012		2011		2012		2011		2012		2011
Discount rate	3.79	%	4.39	%	4.41	%	4.94	%	3.27	%	4.20	%
Rate of compensation increase	3.00	%	3.00	%	4.50	%	4.60	%	—		—

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
	2012		2011		2010		2012		2011		2010		2012		2011		2010
Discount rate	4.39	%	5.39	%	5.88	%	4.94	%	5.39	%	5.69	%	4.20	%	5.00	%	5.60	%
Expected long-term rate of return on plan assets	7.70	%	7.70	%	7.70	%	4.80	%	5.20	%	5.50	%	—		—		—
Rate of compensation increase	3.00	%	3.00	%	3.00	%	4.60	%	5.10	%	5.10	%	—		—		—

Accumulated benefit obligations for all defined benefit plans

The accumulated benefit obligations as of December 31, for all defined benefit plans are as follows:



	2012		2011
U.S. Pension Plans	$	46,907	$	42,909
U.K. Pension Plan	8,837		7,858
German Pension Plan	878		652

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
	2012		2011		2012		2011
Projected benefit obligation	$	48,824	$	44,280	$	10,011	$	8,775
Accumulated benefit obligation	46,907		42,909		9,715		8,510
Fair value of plan assets	46,942		28,237		8,855		7,738

Assumed healthcare cost trend rates

Assumed healthcare cost trend rates as of December 31, are as follows:



	2012		2011
Healthcare cost trend rate assumption for the next year	9.17	%	10.14	%
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 on-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- Point Decrease			1-Percentage- Point Increase
Effect on total of service and interest cost components	$	(54	)	$	61
Effect on postretirement benefit obligation	$	(1,076	)	$	1,227

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
	2012			2011			2012			2011			2012			2011
Change in benefit obligation:
Benefit obligation at beginning of year	$	44,280		$	38,885		$	8,775		$	8,394		$	13,708		$	13,423
Service cost	686			651			138			133			142			132
Interest cost	1,928			2,013			437			465			551			612
Plan participants' contributions	—			—			24			24			—			—
Plan amendments	—			233			—			—			—			—
Actuarial loss	3,893			4,216			595			40			926			72
Foreign exchange	—			—			411			(63		)	—			—
Benefits paid	(1,963		)	(1,718		)	(369		)	(218		)	(1,237		)	(531		)
Benefit obligation at end of year	$	48,824		$	44,280		$	10,011		$	8,775		$	14,090		$	13,708
Change in fair value of plan assets and net accrued liabilities:
Fair value of plan assets at beginning of year	$	28,237		$	29,483		$	7,738		$	6,917		$	—		$	—
Actual return on plan assets	3,818			357			738			715			—			—
Employer contributions	16,850			115			346			352			1,237			531
Plan participants' contributions	—			—			24			24			—			—
Foreign exchange	—			—			378			(52		)	—			—
Benefits paid	(1,963		)	(1,718		)	(369		)	(218		)	(1,237		)	(531		)
Fair value of plan assets at end of year	46,942			28,237			8,855			7,738			—			—
Funded status at end of year	$	(1,882	)	$	(16,043	)	$	(1,156	)	$	(1,037	)	$	(14,090	)	$	(13,708	)
Amounts recognized in the consolidated balance sheets consist of:
Noncurrent Assets	$	698		$	—		$	—		$	—		$	—		$	—
Current liabilities	145			129			39			38			904			841
Noncurrent liabilities	2,435			15,914			1,117			999			13,186			12,867
Net accrued liability	$	1,882		$	16,043		$	1,156		$	1,037		$	14,090		$	13,708
Amounts recognized in accumulated other comprehensive income (loss) consist of:
Prior service cost	$	224		$	606		$	—		$	—		$	(109	)	$	(689	)
Net actuarial loss	13,711			12,488			246			2			2,789			1,921
Accumulated other comprehensive income	$	13,935		$	13,094		$	246		$	2		$	2,680		$	1,232

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
	2012			2011			2010			2012			2011			2010			2012			2011			2010
Service cost	$	686		$	651		$	657		$	138		$	133		$	117		$	142		$	132		$	121
Interest cost	1,928			2,013			2,032			437			465			434			551			612			681
Expected return on plan assets	(2,279		)	(2,325		)	(2,340		)	(387		)	(376		)	(346		)	—			—			—
Amortization of net actuarial loss	1,131			27			22			—			—			—			57			—			—
Amortization of prior service cost	382			550			554			—			—			—			(580		)	(580		)	(579		)
Foreign currency	—			—			—			16			(18		)	(65		)	—			—			—
Net periodic benefit cost	$	1,848		$	916		$	925		$	204		$	204		$	140		$	170		$	164		$	223

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
	2012			2011			2010			2012		2011			2010		2012			2011		2010
Prior service cost	$	—		$	233		$	—		$	—	$	—		$	—	$	—		$	—	$	—
Net actuarial loss (gain)	2,355			6,184			573			244		(300		)	143		926			72		(892		)
Amortization of prior service cost	(382		)	(550		)	(554		)	—		—			—		580			580		580
Amortization of prior transition asset	—			—			—			—		—			—		—			—		—
Amortization of net actuarial (loss) gain	(1,132		)	(27		)	(22		)	—		—			—		(57		)	—		—
Total recognized in other comprehensive income	$	841		$	5,840		$	(3	)	$	244	$	(300	)	$	143	$	1,449		$	652	$	(312	)
Total recognized in net periodic benefit cost and other comprehensive income	$	2,689		$	6,756		$	922		$	448	$	(96	)	$	283	$	1,619		$	816	$	(89	)

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
2013	$	1,813	$	211	$	904
2014	2,057		252		977
2015	2,373		257		1,070
2016	2,544		263		1,150
2017	2,683		304		1,188
2018 to 2022	14,864		1,966		5,575
Total	$	26,334	$	3,253	$	10,864

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, 2012 and are expected to be recognized as components of net periodic benefit cost during 2013:



	Pension Benefits		Postretirement Medical Benefits
Net loss	$	1,754	$	200
Net prior service cost (credit)	73		(103		)