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Retirement Benefit Plans (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2017

Dec. 31, 2016

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, 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.

Weighted-average asset allocations by asset category of the U.S. and U.K. Pension Plans as of December 31, 2015 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	$	954			$	954			$	—			$	—
Mutual Funds:
U.S. Large-Cap	9,194				9,194				—				—
U.S. Small-Cap	2,258				2,258				—				—
International Equities	2,206				2,206				—				—
Fixed-Income Domestic	32,589				32,589				—				—
Investment Account held by Pension Plan (1)	10,691				—				—				10,691
Total	$	57,892			$	47,201			$	—			$	10,691

⁽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:

	2016				2015
Fair value at beginning of year	$	10,691			$	9,989
Purchases, sales, issuances and settlements, net	7				52
Net gain	674				1,232
Foreign currency	(1,810		)		(582		)
Fair value at end of year	$	9,562			$	10,691

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
	2016			2015			2016			2015			2016			2015
Discount rate	3.92	%		4.08	%		2.64	%		3.59	%		3.58	%		3.70	%
Rate of compensation increase	3.00	%		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
	2016			2015			2014			2016			2015			2014			2016			2015			2014
Discount rate	4.08	%		3.76	%		4.63	%		3.59	%		3.38	%		4.33	%		3.70	%		3.39	%		4.10	%
Expected long-term rate of return on plan assets	5.20	%		5.20	%		5.70	%		4.60	%		4.40	%		5.60	%		—			—			—
Rate of compensation increase	3.00	%		3.00	%		3.00	%		3.50	%		3.50	%		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:

	2016				2015
U.S. Pension Plans	$	40,961			$	41,537
U.K. Pension Plan	10,067				9,720
German Pension Plan	871				870

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:

	2016				2015
Accumulated benefit obligation	$	12,597			$	2,616
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:

	2016				2015
Projected benefit obligation	$	12,794			$	2,616
Fair value of plan assets	9,562				—

Assumed healthcare cost trend rates

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

	2016			2015
Healthcare cost trend rate assumption for the next year	6.56	%		6.76	%
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- Point Decrease				1-Percentage- Point Increase
Effect on total of service and interest cost components	$	(35	)		$	39
Effect on postretirement benefit obligation	$	(751	)		$	850

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
	2016				2015				2016				2015				2016				2015
Change in benefit obligation:
Benefit obligation at beginning of year	$	41,774			$	47,027			$	10,883			$	12,014			$	11,144			$	13,292
Service cost	354				480				103				153				76				96
Interest cost	1,659				1,711				358				396				396				393
Plan participants' contributions	—				—				14				20				—				—
Actuarial loss (gain)	690				(3,352		)		1,939				(718		)		6				(1,618		)
Foreign exchange	—				—				(1,852		)		(681		)		—				—
Benefits paid	(3,516		)		(1,944		)		(309		)		(301		)		(1,082		)		(1,019		)
Settlement	—				(2,148		)		—				—				—				—
Benefit obligation at end of year	$	40,961			$	41,774			$	11,136			$	10,883			$	10,540			$	11,144
Change in fair value of plan assets and net accrued liabilities:
Fair value of plan assets at beginning of year	$	47,201			$	51,885			$	10,691			$	9,989			$	—			$	—
Actual return on plan assets	2,457				(933		)		673				1,232				—				—
Employer contributions	247				341				303				333				1,082				1,019
Plan participants' contributions	—				—				14				20				—				—
Foreign exchange	—				—				(1,810		)		(582		)		—				—
Benefits paid	(3,516		)		(1,944		)		(309		)		(301		)		(1,082		)		(1,019		)
Settlement	—				(2,148		)		—				—				—				—
Fair value of plan assets at end of year	46,389				47,201				9,562				10,691				—				—
Funded status at end of year	$	5,428			$	5,427			$	(1,574	)		$	(192	)		$	(10,540	)		$	(11,144	)
Amounts recognized in the Consolidated Balance Sheets consist of:
Noncurrent Other Assets	$	7,087			$	7,173			$	—			$	678			$	—			$	—
Current Liabilities	(239		)		(243		)		(30		)		(33		)		(828		)		(835		)
Long-Term Liabilities	(1,420		)		(1,503		)		(1,544		)		(837		)		(9,712		)		(10,309		)
Net accrued asset (liability)	$	5,428			$	5,427			$	(1,574	)		$	(192	)		$	(10,540	)		$	(11,144	)
Amounts recognized in Accumulated Other Comprehensive Loss consist of:
Prior service cost	$	—			$	(42	)		$	—			$	—			$	—			$	—
Net actuarial loss	(5,720		)		(5,127		)		(1,802		)		(111		)		(566		)		(560		)
Accumulated Other Comprehensive Loss	$	(5,720	)		$	(5,169	)		$	(1,802	)		$	(111	)		$	(566	)		$	(560	)

Components of the net periodic benefit (credit) cost

The components of the net periodic (benefit) cost for the three and nine months ended September 30, 2017 and 2016 were as follows:

		Three Months Ended
		September 30
		Pension Benefits																Postretirement
		U.S. Plans								Non-U.S. Plans								Medical Benefits
		2017				2016				2017				2016				2017				2016
Service cost		$	—			$	88			$	124			$	32			$	6			$	25
Interest cost		373				414				96				96				91				99
Expected return on plan assets		(581		)		(599		)		(101		)		(89		)		—				—
Amortization of net actuarial loss		12				13				—				—				—				—
Amortization of prior service cost		—				10				50				29				—				—
Foreign currency		—				—				135				(57		)		—				—
Net periodic (benefit) cost		$	(196	)		$	(74	)		$	304			$	11			$	97			$	124

		Nine Months Ended
		September 30
		Pension Benefits																Postretirement
		U.S. Plans								Non-U.S. Plans								Medical Benefits
		2017				2016				2017				2016				2017				2016
Service cost		$	—			$	265			$	172			$	104			$	46			$	73
Interest cost		1,153				1,244				315				304				272				298
Expected return on plan assets		(1,752		)		(1,799		)		(298		)		(283		)		—				—
Amortization of net actuarial loss		33				30				—				—				—				—
Amortization of prior service cost		—				31				146				93				—				—
Settlement charge		205				—				—				—				—				—
Foreign currency		—				—				364				(33		)		—				—
Net periodic (benefit) cost		$	(361	)		$	(229	)		$	699			$	185			$	318			$	371

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
	2016				2015				2014				2016				2015				2014				2016				2015				2014
Service cost	$	354			$	480			$	493			$	103			$	153			$	155			$	76			$	96			$	128
Interest cost	1,659				1,711				1,964				358				396				476				396				393				497
Expected return on plan assets	(2,400		)		(2,613		)		(2,683		)		(452		)		(433		)		(539		)		—				—				—
Amortization of net actuarial loss	41				835				147				27				54				9				—				—				—
Amortization of prior service cost (credit)	41				42				43				—				—				—				—				—				(6		)
Foreign currency	—				—				—				97				(35		)		(61		)		—				—				—
Curtailment charge	—				25				—				—				—				—				—				—				—
Settlement charge	—				225				356				—				—				—				—				—				—
Net periodic benefit (credit) cost	$	(305	)		$	705			$	320			$	133			$	135			$	40			$	472			$	489			$	619

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
	2016				2015				2014				2016				2015				2014				2016				2015				2014
Net actuarial loss (gain)	$	633			$	195			$	4,353			$	1,718			$	(1,517	)		$	987			$	6			$	(1,618	)		$	591
Amortization of prior service (cost) credit	(41		)		(67		)		(43		)		—				—				—				—				—				6
Amortization of net actuarial loss	(41		)		(1,060		)		(503		)		(27		)		(54		)		(9		)		—				—				—
Total recognized in other comprehensive loss (income)	$	551			$	(932	)		$	3,807			$	1,691			$	(1,571	)		$	978			$	6			$	(1,618	)		$	597
Total recognized in net periodic benefit cost and other comprehensive loss (income)	$	246			$	(227	)		$	4,127			$	1,824			$	(1,436	)		$	1,018			$	478			$	(1,129	)		$	1,216

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
2017	$	2,289			$	215			$	828
2018	2,436				221				887
2019	2,422				228				924
2020	2,499				235				979
2021	2,567				243				882
2022 to 2026	13,130				1,344				4,141
Total	$	25,343			$	2,486			$	8,641

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, 2016 and are expected to be recognized as components of net periodic benefit cost during 2017:

	Pension Benefits				Postretirement Medical Benefits
Net actuarial loss	$	111			$	—
Prior service cost	—				—

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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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- 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=65897934&loc=d3e1928-114920

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration