XML 47 R34.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Employee Benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Compensation And Retirement Disclosure [Abstract] |
Schedule of Assumptions Used for Benefit Obligation | Key Assumptions. The following table presents the weighted average assumptions used to determine benefit obligations:
|  | Pension1 |  |  | OPEB |  | Salaried VEBA |
|  | As of December 31, |  |  | As of December 31, |  | As of December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  | 2021 |  |  | 2020 |
Discount rate |  |  | 2.90 | % |  |  | 2.50 | % |  |  | 2.64 | % |  | n/a |  |  | 2.49 | % |  |  | 2.05 | %
Rate of compensation increase |  |  | 2.74 | % |  |  | 3.00 | % |  |  | — | % |  | n/a |  |  | — | % |  |  | — | %
1. | Beginning in 2021, the Warrick pension assumptions were weighted with the Canadian pension assumptions based on the total benefit obligations of each.
Schedule of Assumptions Used to Determine Net Periodic Benefit Cost (Income) | The following table presents the weighted average assumptions used to determine net periodic postretirement benefit cost:
|  | Pension1 |  |  | OPEB |  | Salaried VEBA |
|  | Year Ended December 31, |  |  | Year Ended December 31, |  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2021 |  |  | 2020 |  | 2019 |  | 2021 |  |  | 2020 |  |  | 2019 |
Discount rate |  |  | 2.89 | % |  |  | 3.10 | % |  |  | 3.90 | % |  |  | 2.97 | % |  | n/a |  | n/a |  |  | 2.05 | % |  |  | 2.95 | % |  |  | 3.90 | %
Expected long-term return on plan assets2 |  |  | 5.78 | % |  |  | 4.45 | % |  |  | 4.45 | % |  |  | — | % |  | n/a |  | n/a |  |  | 5.50 | % |  |  | 5.50 | % |  |  | 5.50 | %
Rate of compensation increase |  |  | 2.74 | % |  |  | 3.00 | % |  |  | 3.00 | % |  |  | — | % |  | n/a |  | n/a |  |  | — | % |  |  | — | % |  |  | — | %
1. | Beginning in 2021, the Warrick pension assumptions were weighted with the Canadian pension assumptions based on the total benefit obligations of each.
2. | The expected long-term rate of return assumption for the Salaried VEBA is based on the targeted investment portfolios provided to us by the trustee of the Salaried VEBA.
Schedule of Changes in Benefit Obligations | The following table presents the benefit obligations and funded status of our pension plans, OPEB and the Salaried VEBA and the corresponding amounts that are included in our Consolidated Balance Sheets (in millions of dollars):
|  | Pension |  |  | OPEB |  | Salaried VEBA |
|  | As of December 31, |  |  | As of December 31, |  | As of December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  | 2021 |  |  | 2020 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Obligation at beginning of year |  | $ | 10.0 |  |  | $ | 8.8 |  |  | $ | — |  |  | n/a |  | $ | 78.3 |  |  | $ | 90.2 |
Obligation assumed through acquisition of Warrick |  |  | 6.5 |  |  |  | — |  |  |  | 78.1 |  |  | n/a |  |  | — |  |  |  | — |
Foreign currency translation adjustment |  |  | — |  |  |  | 0.3 |  |  |  | — |  |  | n/a |  |  | — |  |  |  | — |
Service cost |  |  | 4.1 |  |  |  | 0.3 |  |  |  | 1.1 |  |  | n/a |  |  | 0.1 |  |  |  | 0.1 |
Interest cost |  |  | 0.5 |  |  |  | 0.3 |  |  |  | 1.7 |  |  | n/a |  |  | 1.5 |  |  |  | 2.5 |
Prior service cost (credit)1 |  |  | — |  |  |  | — |  |  |  | — |  |  | n/a |  |  | 14.0 |  |  |  | (12.3 | )
Actuarial (gain) loss2 |  |  | (0.3 | ) |  |  | 0.6 |  |  |  | 2.6 |  |  | n/a |  |  | (6.9 | ) |  |  | 4.7 |
Benefits paid |  |  | (0.5 | ) |  |  | (0.3 | ) |  |  | — |  |  | n/a |  |  | (7.2 | ) |  |  | (6.9 | )
Obligation at end of year3 |  |  | 20.3 |  |  |  | 10.0 |  |  |  | 83.5 |  |  | n/a |  |  | 79.8 |  |  |  | 78.3 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair market value of plan assets at beginning of year |  |  | 8.7 |  |  |  | 7.8 |  |  |  | — |  |  | n/a |  |  | 60.5 |  |  |  | 57.6 |
Foreign currency translation adjustment |  |  | — |  |  |  | 0.2 |  |  |  | — |  |  | n/a |  |  | — |  |  |  | — |
Actual return on assets |  |  | 1.1 |  |  |  | 0.7 |  |  |  | — |  |  | n/a |  |  | 5.9 |  |  |  | 8.1 |
Company contributions |  |  | 0.5 |  |  |  | 0.3 |  |  |  | — |  |  | n/a |  |  | — |  |  |  | 1.7 |
Benefits paid |  |  | (0.5 | ) |  |  | (0.3 | ) |  |  | — |  |  | n/a |  |  | (7.2 | ) |  |  | (6.9 | )
Fair market value of plan assets at end of year |  |  | 9.8 |  |  |  | 8.7 |  |  |  | — |  |  | n/a |  |  | 59.2 |  |  |  | 60.5 |
Net funded status4 |  | $ | (10.5 | ) |  | $ | (1.3 | ) |  | $ | (83.5 | ) |  | n/a |  | $ | (20.6 | ) |  | $ | (17.8 | )
Cumulative loss recognized in Accumulated Other Comprehensive: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated net actuarial loss |  | $ | (1.0 | ) |  | $ | (2.1 | ) |  | $ | (2.6 | ) |  | n/a |  | $ | (1.2 | ) |  | $ | (11.2 | )
Prior service cost |  |  | — |  |  |  | — |  |  |  | — |  |  | n/a |  |  | (34.6 | ) |  |  | (24.1 | )
Total |  | $ | (1.0 | ) |  | $ | (2.1 | ) |  | $ | (2.6 | ) |  | n/a |  | $ | (35.8 | ) |  | $ | (35.3 | )
1. | The prior service cost (credit) relating to the Salaried VEBA in both 2021 and 2020 resulted from increases (decreases) in the annual healthcare reimbursement benefit in 2021 and 2020, respectively for plan participants.
2. | The actuarial gain relating to the Salaried VEBA in 2021 was comprised of a $3.9 million gain due to changes in census information and a $3.0 million gain due to a change in the discount rate. The actuarial loss relating to the Salaried VEBA in 2020 was comprised of a $5.7 million loss due to a change in the discount rate, partially offset by a $1.0 million gain due to changes in census information.
3. | For the pension plans, the benefit obligation is the projected benefit obligation. For the Salaried VEBA and OPEB, the benefit obligation is the APBO.
4. | Net funded status relating to the pension plans and Salaried VEBA at December 31, 2021 and December 31, 2020 was included within Long term liabilities on our Consolidated Balance Sheets. Of the Net funded status relating to the OPEB at December 31, 2021, $1.6 million was included within current liabilities and $81.9 million was included within Long term liabilities of on our Consolidated Balance Sheets.
Schedule of Expected Benefit Payments | The following table presents the net benefits expected to be paid (in millions of dollars):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2026 |  |  | 2027-2031 |
Pension benefit payments |  | $ | 0.5 |  |  | $ | 0.6 |  |  | $ | 0.8 |  |  | $ | 0.9 |  |  | $ | 1.0 |  |  | $ | 7.8 |
Salaried VEBA benefit payments1 |  |  | 7.4 |  |  |  | 7.1 |  |  |  | 6.7 |  |  |  | 6.4 |  |  |  | 6.0 |  |  |  | 25.4 |
OPEB payments |  |  | 1.6 |  |  |  | 2.4 |  |  |  | 3.1 |  |  |  | 3.7 |  |  |  | 4.3 |  |  |  | 30.0 |
Total net benefits |  | $ | 9.5 |  |  | $ | 10.1 |  |  | $ | 10.6 |  |  | $ | 11.0 |  |  | $ | 11.3 |  |  | $ | 63.2 |
1. | Such amounts are based on benefit amounts and certain key assumptions obtained from the Salaried VEBA and will be paid out of the Salaried VEBA plan assets.
Summary of Asset Class Allocation per Pension Plan Investment Policy and Weighted Average Asset Allocation | Plan Assets. The following table presents the asset class allocation per our pension plan investment policy and the weighted average asset allocation at December 31, 2021:
Asset class |  | Policy range |  | As of December 31, 2021 |
Equities |  | 54% - 60% |  | 66% |
Fixed income |  | 35% - 40% |  | 28% |
Other investments |  | 5% - 6% |  | 6% |
Schedule of Fair Value of Plan Assets | The following table presents the fair value of plan assets, classified under the appropriate level of the fair value hierarchy (in millions of dollars):
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
As of December 31, 2021: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Plan Assets in the Fair Value Hierarchy: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Salaried VEBA – Equity investment funds in registered investment companies1 |  | $ | 38.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 38.6 |
Salaried VEBA – Fixed income investment funds in registered investment companies2 |  |  | 20.6 |  |  |  | — |  |  |  | — |  |  |  | 20.6 |
Deferred compensation program – Diversified investment funds in registered investment companies3 |  |  | 10.5 |  |  |  | — |  |  |  | — |  |  |  | 10.5 |
Total plan assets in the fair value hierarchy |  | $ | 69.7 |  |  | $ | — |  |  | $ | — |  |  | $ | 69.7 |
Plan Assets Measured at NAV4: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension plans – Equity investment funds in registered investment companies1 |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 0.1 |
Pension plans – Fixed income investment funds in registered investment companies2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.1 |
Pension plans – Diversified investment funds in registered investment companies3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9.6 |
Total plan assets at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 79.5 |
As of December 31, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Plan Assets in the Fair Value Hierarchy: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Salaried VEBA – Cash and money market investments |  | $ | 1.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.4 |
Deferred compensation program – Diversified investment funds in registered investment companies3 |  |  | — |  |  |  | 9.6 |  |  |  | — |  |  |  | 9.6 |
Total plan assets in the fair value hierarchy |  | $ | 1.4 |  |  | $ | 9.6 |  |  | $ | — |  |  | $ | 11.0 |
Plan Assets Measured at NAV4: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Salaried VEBA – Equity investment funds in registered investment companies1 |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 34.7 |
Salaried VEBA – Fixed income investment funds in registered investment companies2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 22.7 |
Pension plans – Diversified investment funds in registered investment companies3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8.7 |
Total plan assets at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 77.1 |
1. | Equity investment funds in registered investment companies. This category represents investments in equity funds that invest in portfolios comprised primarily of equity and equity-related securities of U.S. and non-U.S. issuers across all market capitalizations.
2. | Fixed income investment funds in registered investment companies. This category represents investments in various fixed income funds with multiple registered investment companies. Such funds invest primarily in bonds, debentures, notes, securities with equity and fixed-income characteristics, cash equivalents, securities backed by mortgages and other assets, loans, pooled or collective investment vehicles made up of fixed‑income securities and other fixed-income obligations of banks, corporations and governmental authorities.
3. | Diversified investment funds in registered investment companies. The plan assets are invested in investment funds that hold a diversified portfolio of: (i) U.S. and international debt and equity securities; (ii) fixed income securities such as corporate bonds and government bonds; (iii) mortgage-related securities; and (iv) cash and cash equivalents.
4. | NAV. The market value of these funds has not been categorized in the fair value hierarchy and is being presented in the table above to permit a reconciliation of the fair value hierarchy to our Consolidated Balance Sheets and are comprised primarily of unitized mutual funds without externally published net asset values, which can be redeemed daily without restriction. As of December 31, 2020, equity investment funds measured at fair value using the NAV practical expedient were managed by an investment adviser registered with the SEC under the Investment Advisers Act of 1940 and were subject to certain exercise restrictions.
Schedule of Total Expense Related to Benefit Plans | The following table presents the total expense related to all benefit plans (in millions of dollars):
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Defined contribution plans1 |  | $ | 13.9 |  |  | $ | 8.3 |  |  | $ | 8.8 |
Deferred compensation plan2 |  |  | 0.7 |  |  |  | 1.5 |  |  |  | 1.6 |
Multiemployer pension plans1,3 |  |  | 5.0 |  |  |  | 4.9 |  |  |  | 5.0 |
Net periodic postretirement benefit cost relating to Salaried VEBA2,3 |  |  | 2.3 |  |  |  | 4.8 |  |  |  | 6.6 |
Net periodic postretirement benefit cost relating to pension plans4 |  |  | 4.3 |  |  |  | 0.4 |  |  |  | 0.4 |
Net periodic postretirement benefit cost relating to OPEB4 |  |  | 2.8 |  |  | n/a |  |  | n/a |
Total |  | $ | 29.0 |  |  | $ | 19.9 |  |  | $ | 22.4 |
1. | Substantially all of these charges related to employee benefits are in Cost of products sold with the remaining balance in SG&A and R&D.
2. | Deferred compensation plan expense and the current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA are included within our Statements of Consolidated (Loss) Income in SG&A and R&D for all periods presented. All other components of Net periodic postretirement benefit cost relating to Salaried VEBA are included within Other expense, net, in our Statements of Consolidated (Loss) Income.
3. | See Note 6 for more information on our multiemployer defined benefit pension plans.
4. | The current service cost component of Net periodic postretirement benefit cost relating to both the pension plans and the OPEB plan are included within our Statements of Consolidated (Loss) Income in COGS for all periods presented. All other components of Net periodic postretirement benefit cost relating to both the pension plans and the OPEB plan are included within Other expense, net, on our Statements of Consolidated (Loss) Income.
Schedule of Net Benefit Costs | The following table presents the components of Net periodic postretirement benefit cost relating to our pension plans, OPEB plan and the Salaried VEBA (in millions of dollars):
|  | Pension1 |  |  | OPEB |  | Salaried VEBA |
|  | Year Ended December 31, |  |  | Year Ended December 31, |  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2021 |  |  | 2020 |  | 2019 |  | 2021 |  |  | 2020 |  |  | 2019 |
Service cost |  | $ | 4.1 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 1.1 |  |  | n/a |  | n/a |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 0.1 |
Interest cost |  |  | 0.5 |  |  |  | 0.3 |  |  |  | 0.3 |  |  |  | 1.7 |  |  | n/a |  | n/a |  |  | 1.5 |  |  |  | 2.5 |  |  |  | 3.2 |
Expected return on plan assets |  |  | (0.4 | ) |  |  | (0.3 | ) |  |  | (0.3 | ) |  |  | — |  |  | n/a |  | n/a |  |  | (3.1 | ) |  |  | (2.8 | ) |  |  | (2.7 | )
Amortization of prior service cost2 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | n/a |  | n/a |  |  | 3.5 |  |  |  | 4.7 |  |  |  | 5.6 |
Amortization of net actuarial loss |  |  | 0.1 |  |  |  | 0.1 |  |  |  | 0.1 |  |  |  | — |  |  | n/a |  | n/a |  |  | 0.3 |  |  |  | 0.3 |  |  |  | 0.4 |
Net periodic postretirement benefit cost |  | $ | 4.3 |  |  | $ | 0.4 |  |  | $ | 0.4 |  |  | $ | 2.8 |  |  | n/a |  | n/a |  | $ | 2.3 |  |  | $ | 4.8 |  |  | $ | 6.6 |
1. | Net periodic postretirement benefit cost for 2019 and 2020 included only the Canadian pension plan. Net periodic postretirement benefit cost for the Warrick pension plan was included in 2021 from the acquisition date of March 31, 2021 through December 31 2021.
2. | We amortize prior service cost on a straight-line basis over the average remaining years of service to full eligibility for benefits of the active plan participants.

X
- Definition Schedule of Assumptions Used for Benefit Obligation [Table Text Block] + References No definition available. + Details
Name: | kalu_ScheduleOfAssumptionsUsedForBenefitObligationTableTextBlock
Namespace Prefix: | kalu_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of investment allocation of defined benefit plan assets. Includes, but is not limited to, investment allocation percentage or range of percentages. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanPlanAssetsAllocationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + 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 (a) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and net periodic benefit cost. + 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 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfCostsOfRetirementPlansTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=123450688&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=123447040&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=123447040&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=123447040&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=123447040&loc=d3e2417-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + 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 (f) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration