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Defined Benefit Pension Plans (Tables)

6 Months Ended

Jun. 29, 2018

Defined Benefit Plan [Abstract]

Schedule of Net Benefit Costs [Table Text Block]

The Company has defined benefit plans covering employees of its Switzerland and Japan operations. The following table summarizes the components of net periodic pension cost recorded for the Company’s defined benefit pension plans (in thousands):

		Three Months Ended								Six Months Ended
		June 29, 2018				June 30, 2017				June 29, 2018				June 30, 2017
Service cost(1)		$	139			$	129			$	277			$	258
Interest cost(2)			15				14				29				28
Expected return on plan assets(2)			(28	)			(24	)			(54	)			(47	)
Net amortization of transitional obligation(2),(3)			2				3				5				6
Prior service credit(2),(3)			(5	)			(2	)			(11	)			(4	)
Actuarial loss recognized in current period(2),(3)			29				18				57				35
Net periodic pension cost		$	152			$	138			$	303			$	276

(1) Recognized in selling general and administrative expenses on the Condensed Consolidated Statements of Operations.

(2) For 2018, recognized in other income, net, and for 2017, recognized in selling, general and administrative on the Condensed Consolidated Statements of Operations.

(3) Amounts reclassified from accumulated other comprehensive loss.

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The Company currently is not required to and does not make contributions to its Japan pension plan. The Company’s contributions to its Swiss pension plan is as follows (in thousands):

		Three Months Ended								Six Months Ended
		June 29, 2018				June 30, 2017				June 29, 2018				June 30, 2017
Employer contribution		$	79			$	67			$	145			$	131

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- References

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- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
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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

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