XML 47 R24.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note G - Pensions and Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

		Pension Plan								Postretirement Plan
		2013				2012				2013				2012
Accumulated benefit obligation at end of year		$	57,632			$	65,427			$	19,794			$	23,794
Change in benefit obligation:
Benefit obligation at beginning of year		$	81,148			$	72,325			$	23,794			$	24,094
Service cost			3,144				3,188				1,153				1,156
Interest cost			2,851				2,803				724				871
Settlement			191				263				--				--
Benefits paid			(11,371	)			(6,974	)			(1,370	)			(1,324	)
Effect of foreign Exchange			--				--				(68	)			24
Actuarial (gain) Loss			(5,328	)			9,543				(4,439	)			(1,027	)
Benefit obligation at end of year		$	70,635			$	81,148			$	19,794			$	23,794

		Pension Plan								Postretirement Plan
		2013				2012				2013				2012
Change in plan assets:
Fair value of plan assets at beginning of year		$	73,631			$	65,754				--				--
Actual return on plan assets			4,429				7,651				--				--
Employer contributions			4,200				7,200				1,370				1,324
Benefits paid			(11,371	)			(6,974	)			(1,370	)			(1,324	)
Fair value of plan assets at end of year			70,889				73,631				--				--
Funded status at end of year		$	254			$	(7,517	)		$	(19,794	)		$	(23,794	)
Amounts recognized in the Consolidated Balance Sheets consist of:
Noncurrent assets		$	254			$	--			$	--			$	--
Total assets		$	254			$	--			$	--			$	--
Current liabilities		$	--			$	--			$	(1,401	)		$	(1,395	)
Noncurrent liabilities			--				(7,517	)			(18,393	)			(22,399	)
Total liabilities		$	--			$	(7,517	)		$	(19,794	)		$	(23,794	)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss (gain)		$	24,295			$	35,029			$	(11,871	)		$	(8,154	)
Deferred tax (benefit) expense			(9,496	)			(13,434	)			4,471				3,160
After tax actuarial loss (gain)		$	14,799			$	21,595			$	(7,400	)		$	(4,994	)
Components of net periodic benefit cost:
Service cost		$	3,144			$	3,188			$	1,153			$	1,156
Interest cost			2,851				2,803				724				871
Expected return on plan assets			(5,080	)			(4,591	)			--				--
Recognized actuarial loss (gain)			2,080				2,441				(723	)			(647	)
Settlement loss			4,169				2,935				--				--
Net periodic benefit cost		$	7,164			$	6,776			$	1,154			$	1,380
Other changes in plan assets and benefit obligations recognized in other comprehensive loss:
Net (gain) loss		$	(10,374	)		$	1,371			$	(3,717	)		$	(384	)
Total (income) expense recognized in net periodic benefit cost and other comprehensive income		$	(3,570	)		$	8,147			$	(2,563	)		$	996

Schedule of Assumptions Used [Table Text Block]

		Pension Plan								Postretirement Plan
		2013				2012				2013				2012
Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate			4.30	%			3.40	%			4.50	%			3.20	%
Rate of compensation increase			3.50	%			3.50	%			--				--
Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate			4.30	%			4.00	%			3.20	%			3.76	%
Expected long-term rate of return on plan assets			7.00	%			7.00	%			--				--
Rate of compensation increase			3.50	%			3.50	%			--				--

Schedule of Allocation of Plan Assets [Table Text Block]

2013			$			%
Level 1
Equity		$	21,795				31	%
Fixed Income			919				1	%
Mutual Funds			5,031				7	%
Money Fund			2,043				3	%
Cash			90				0	%
Total Level 1			29,878				42	%
Level 2
Fixed Income			35,540				50	%
Money Fund			5,471				8	%
Total Level 2			41,011				58	%
Level 3
Total Level 3			--				--
Total fair value of Plan assets		$	70,889				100	%
2012			$			%
Level 1
Equity		$	27,628				38	%
Fixed Income			39,778				54	%
Balanced			6,210				8	%
Cash			15				--
Total Level 1			73,631				100	%
Level 2
Total Level 2			--				--
Level 2
Total Level 3			--				--
Total fair value of Plan assets		$	73,631				100	%

Schedule of Expected Benefit Payments [Table Text Block]

		2014				2015				2016				2017				2018				Thereafter
Pension		$	3,923			$	4,337			$	4,753			$	5,409			$	5,802			$	29,982
Postretirement			1,432				1,399				1,412				1,466				1,561				8,454

X

- Details

Name:	us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ 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 (d)(5)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

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

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ 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 (k)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

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