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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2017

Defined Contribution Plan [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.K. Pension Plan and the Tennant Company Retirement Savings Plan are as of December 31, 2017 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	$	6,305			$	6,305			$	—			$	—
Investment Account held by Pension Plan(1)	11,163				—				—				11,163
Total	$	17,468			$	6,305			$	—			$	11,163

⁽¹⁾  This category is comprised of investments in insurance contracts.

Weighted-average asset allocations by asset category of the U.S. and U.K. Pension Plans as of December 31, 2016 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	$	663			$	663			$	—			$	—
Mutual Funds:
U.S. Large-Cap	9,803				9,803				—				—
U.S. Small-Cap	2,584				2,584				—				—
International Equities	2,244				2,244				—				—
Fixed-Income Domestic	4,564				4,564				—				—
Collective Investment Funds	26,531				—				26,531				—
Investment Account held by Pension Plan(1)	9,562				—				—				9,562
Total	$	55,951			$	19,858			$	26,531			$	9,562

⁽¹⁾  This category is comprised of investments in insurance contracts.

Reconciliation of beginning and ending balances of Level 3 plan assets

A reconciliation of the beginning and ending balances of the Level 3 investments of our U.K. Pension Plan during the years ended are as follows:

	2017				2016
Fair value at beginning of year	$	9,562			$	10,691
Purchases, sales, issuances and settlements, net	(535		)		7
Net gain	1,190				674
Foreign currency	946				(1,810		)
Fair value at end of year	$	11,163			$	9,562

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
	2017			2016			2017			2016			2017			2016
Discount rate	3.28	%		3.92	%		2.45	%		2.64	%		3.26	%		3.58	%
Rate of compensation increase	—	%		3.00	%		3.50	%		3.50	%		—			—

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
	2017			2016			2015			2017			2016			2015			2017			2016			2015
Discount rate	3.92	%		4.08	%		3.76	%		2.64	%		3.59	%		3.38	%		3.58	%		3.70	%		3.39	%
Expected long-term rate of return on plan assets	5.10	%		5.20	%		5.20	%		3.90	%		4.60	%		4.40	%		—			—			—
Rate of compensation increase	—	%		3.00	%		3.00	%		3.50	%		3.50	%		3.50	%		—			—			—

Accumulated benefit obligations for all defined benefit plans

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

	2017				2016
U.S. Pension Plans	$	1,414			$	40,961
U.K. Pension Plan	11,131				10,265
German Pension Plan	1,013				871

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:

	2017				2016
Accumulated benefit obligation	$	2,427			$	12,597
Fair value of plan assets	—				9,562

Plans with projected benefit obligations in excess of plan assets

Information for our plans with a projected benefit obligation in excess of plan assets as of December 31 is as follows:

	2017				2016
Projected benefit obligation	$	2,427			$	12,794
Fair value of plan assets	—				9,562

Assumed healthcare cost trend rates

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

	2017			2016
Healthcare cost trend rate assumption for the next year	6.56	%		6.56	%
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	2032			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- Point Decrease				1-Percentage- Point Increase
Effect on total of service and interest cost components	$	(31	)		$	35
Effect on postretirement benefit obligation	$	(724	)		$	820

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
	2017				2016				2017				2016				2017				2016
Change in benefit obligation:
Benefit obligation at beginning of year	$	40,961			$	41,774			$	11,136			$	10,883			$	10,540			$	11,144
Service cost	—				354				132				103				60				76
Interest cost	1,538				1,659				298				358				363				396
Plan participants' contributions	—				—				14				14				—				—
Actuarial loss (gain)	1,811				690				327				1,939				(524		)		6
Foreign exchange	—				—				1,097				(1,852		)		—				—
Benefits paid	(1,950		)		(3,516		)		(860		)		(309		)		(835		)		(1,082		)
Settlement	(40,946		)		—				—				—				—				—
Benefit obligation at end of year	$	1,414			$	40,961			$	12,144			$	11,136			$	9,604			$	10,540
Change in fair value of plan assets and net accrued liabilities:
Fair value of plan assets at beginning of year	$	46,389			$	47,201			$	9,562			$	10,691			$	—			$	—
Actual return on plan assets	2,536				2,457				1,189				673				—				—
Employer contributions	276				247				313				303				835				1,082
Plan participants' contributions	—				—				14				14				—				—
Excess assets transferred to Defined Contribution Plan	(6,305		)		—				—				—				—				—
Foreign exchange	—				—				945				(1,810		)		—				—
Benefits paid	(1,950		)		(3,516		)		(860		)		(309		)		(835		)		(1,082		)
Settlement	(40,946		)		—				—				—				—				—
Fair value of plan assets at end of year	—				46,389				11,163				9,562				—				—
Funded status at end of year	$	(1,414	)		$	5,428			$	(981	)		$	(1,574	)		$	(9,604	)		$	(10,540	)
Amounts recognized in the Consolidated Balance Sheets consist of:
Noncurrent Other Assets	$	—			$	7,087			$	—			$	—			$	—			$	—
Current Liabilities	(140		)		(239		)		(36		)		(30		)		(771		)		(828		)
Long-Term Liabilities	(1,274		)		(1,420		)		(945		)		(1,544		)		(8,833		)		(9,712		)
Net accrued asset (liability)	$	(1,414	)		$	5,428			$	(981	)		$	(1,574	)		$	(9,604	)		$	(10,540	)
Amounts recognized in Accumulated Other Comprehensive Loss consist of:
Net actuarial loss	(915		)		(5,720		)		(1,245		)		(1,802		)		(41		)		(566		)
Accumulated Other Comprehensive Loss	$	(915	)		$	(5,720	)		$	(1,245	)		$	(1,802	)		$	(41	)		$	(566	)

Components of the net periodic benefit (credit) cost

The components of the net periodic benefit (credit) cost for the three years ended December 31 were as follows:

	U.S. Pension Benefits												Non-U.S. Pension Benefits												Postretirement Medical Benefits
	2017				2016				2015				2017				2016				2015				2017				2016				2015
Service cost	$	—			$	354			$	480			$	132			$	103			$	153			$	60			$	76			$	96
Interest cost	1,538				1,659				1,711				298				358				396				363				396				393
Expected return on plan assets	(2,336		)		(2,400		)		(2,613		)		(379		)		(452		)		(433		)		—				—				—
Amortization of net actuarial loss	43				41				835				74				27				54				—				—				—
Amortization of prior service cost	—				41				42				—				—				—				—				—				—
Foreign currency	—				—				—				(1		)		97				(35		)		—				—				—
Net periodic benefit (credit) cost	(755		)		(305		)		455				124				133				135				423				472				489
Curtailment charge	—				—				25				—				—				—				—				—				—
Settlement charge	6,373				—				225				—				—				—				—				—				—
Net benefit cost (credit)	$	5,618			$	(305	)		$	705			$	124			$	133			$	135			$	423			$	472			$	489

Changes in accumulated other comprehensive loss

The changes in Accumulated Other Comprehensive Loss for the three years ended December 31 were as follows:

	U.S. Pension Benefits												Non-U.S. Pension Benefits												Postretirement Medical Benefits
	2017				2016				2015				2017				2016				2015				2017				2016				2015
Net actuarial loss (gain)	$	1,611			$	633			$	195			$	(465	)		$	1,718			$	(1,517	)		$	(524	)		$	6			$	(1,618	)
Amortization of prior service cost	—				(41		)		(67		)		—				—				—				—				—				—
Amortization of net actuarial loss	(43		)		(41		)		(1,060		)		(74		)		(27		)		(54		)		—				—				—
Settlement Charge	(6,373		)		—				—				—				—				—				—				—				—
Total recognized in other comprehensive (income) loss	$	(4,805	)		$	551			$	(932	)		$	(539	)		$	1,691			$	(1,571	)		$	(524	)		$	6			$	(1,618	)
Total recognized in net benefit cost (credit) and other comprehensive (income) loss	$	813			$	246			$	(227	)		$	(415	)		$	1,824			$	(1,436	)		$	(101	)		$	478			$	(1,129	)

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
2018	$	140			$	247			$	771
2019	133				254				803
2020	132				261				849
2021	124				269				751
2022	117				278				741
2023 to 2027	493				1,538				3,509
Total	$	1,139			$	2,847			$	7,424

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

The following amounts are included in Accumulated Other Comprehensive Loss as of December 31, 2017 and are expected to be recognized as components of net periodic benefit cost during 2018:

	Pension Benefits				Postretirement Medical Benefits
Net actuarial loss	$	78			$	—

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Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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