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Defined Benefit Pension Plans (Tables) | 6 Months Ended
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Jul. 02, 2021
Compensation And Retirement Disclosure [Abstract] |
Schedule of Net Benefit Costs | 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 |
|  | July 2, 2021 |  |  | July 3, 2020 |  |  | July 2, 2021 |  |  | July 3, 2020 |
Service cost(1) |  | $ | 329 |  |  | $ | 320 |  |  | $ | 677 |  |  | $ | 639 |
Interest cost(2) |  |  | 14 |  |  |  | 11 |  |  |  | 28 |  |  |  | 22 |
Expected return on plan assets(2) |  |  | (101 | ) |  |  | (46 | ) |  |  | (200 | ) |  |  | (89 | )
Prior service credit(2),(3) |  |  | (11 | ) |  |  | (8 | ) |  |  | (22 | ) |  |  | (17 | )
Actuarial loss recognized in current period(2),(3) |  |  | 131 |  |  |  | 80 |  |  |  | 262 |  |  |  | 159 |
Net periodic pension cost |  | $ | 362 |  |  | $ | 357 |  |  | $ | 745 |  |  | $ | 714 |
(1) | Recognized in selling general and administrative expenses on the Condensed Consolidated Statements of Operations.
(2) | Recognized in other income (expense), net on the Condensed Consolidated Statements of Operations.
(3) | Amounts reclassified from accumulated other comprehensive income (loss).
Schedule of Defined Benefit Plans Disclosures | 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 are as follows (in thousands):
|  | Three Months Ended |  |  | Six Months Ended |
|  | July 2, 2021 |  |  | July 3, 2020 |  |  | July 2, 2021 |  |  | July 3, 2020 |
Employer contribution |  | $ | 204 |  |  | $ | 155 |  |  | $ | 397 |  |  | $ | 330 |

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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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2417-114920 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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