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Pension and Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2012

Pension and Postretirement Benefits [Abstract]

Net periodic benefit cost of pension and post retirement benefit plans

The net periodic benefit cost of Viad’s pension and postretirement benefit plans for the three months ended September 30 included the following components:

		Domestic Plans
		Pension Plans								Postretirement Benefit Plans								Foreign Pension Plans
		2012				2011				2012				2011				2012				2011
		(in thousands)
Service cost		$	24			$	17			$	31			$	22			$	123			$	92
Interest cost			276				292				187				187				186				183
Expected return on plan assets			(84	)			(140	)			(15	)			(35	)			(157	)			(164	)
Amortization of prior service credit			—				—				(278	)			(320	)			—				—
Recognized net actuarial loss			110				1				101				80				—				—
Net periodic benefit cost (credit)		$	326			$	170			$	26			$	(66	)		$	152			$	111

The net periodic benefit cost of Viad’s pension and postretirement benefit plans for the nine months ended September 30 included the following components:

		Domestic Plans
		Pension Plans								Postretirement Benefit Plans								Foreign Pension Plans
		2012				2011				2012				2011				2012				2011
		(in thousands)
Service cost		$	78			$	91			$	110			$	96			$	368			$	276
Interest cost			863				892				611				651				552				551
Expected return on plan assets			(305	)			(422	)			(56	)			(101	)			(467	)			(493	)
Amortization of prior service credit			—				—				(835	)			(958	)			—				—
Recognized net actuarial loss			368				342				410				400				—				—
Net periodic benefit cost		$	1,004			$	903			$	240			$	88			$	453			$	334

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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=21915506&loc=d3e1928-114920

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