XML 29 R17.htm IDEA: XBRL DOCUMENT
v3.21.1

Pension and Other Postretirement Benefit Plans | 6 Months Ended
--- | ---
Mar. 31, 2021
Retirement Benefits [Abstract] |
Pension and Other Postretirement Benefit Plans | Pension and Other Postretirement Benefit Plans The Company provides defined benefit pension and other postretirement plans to certain employees. Net periodic pension and other postretirement benefit cost for the plans included the following:
| Three months ended March 31,
| Pension |  | Other Postretirement
| 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | 1,983 |  |  | $ | 2,170 |  |  | $ | 50 |  |  | $ | 64 |
Interest cost * | 1,546 |  |  | 1,933 |  |  | 94 |  |  | 140 |
Expected return on plan assets * | (2,762) |  |  | (2,232) |  |  | — |  |  | — |
Amortization: |  |  |  |  |  |  |
Prior service cost | (41) |  |  | (47) |  |  | (91) |  |  | (23) |
Net actuarial loss * | 3,023 |  |  | 2,386 |  |  | — |  |  | — |
Net benefit cost | $ | 3,749 |  |  | $ | 4,210 |  |  | $ | 53 |  |  | $ | 181 |
| Six months ended March 31,
| Pension |  | Other Postretirement
| 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | 4,196 |  |  | $ | 4,340 |  |  | $ | 100 |  |  | $ | 128 |
Interest cost * | 3,094 |  |  | 3,866 |  |  | 188 |  |  | 280 |
Expected return on plan assets * | (5,525) |  |  | (4,464) |  |  | — |  |  | — |
Amortization: |  |  |  |  |  |  |
Prior service cost | (58) |  |  | (94) |  |  | (182) |  |  | (46) |
Net actuarial loss * | 6,044 |  |  | 4,773 |  |  | — |  |  | — |
Net benefit cost | $ | 7,751 |  |  | $ | 8,421 |  |  | $ | 106 |  |  | $ | 362 |
* Non-service components of pension and postretirement expense are included in other income (deductions), net. Benefit payments under the Company's principal retirement plan are made from plan assets, while benefit payments under the postretirement benefit plan are made from the Company's operating funds. In April 2021, subsequent to the date of the balance sheet, the Company contributed $15,000 to its principal retirement plan. Under IRS regulations, no further contributions are required to be made to the Company's principal retirement plan during fiscal 2021. Note 10. Pension and Other Postretirement Benefit Plans (continued) Contributions made and anticipated for fiscal year 2021 are as follows:
Contributions |  | Pension |  | Other Postretirement
Contributions during the six months ended March 31, 2021: |  |  |  |
Supplemental retirement plan |  | $ | 408 |  |  | $ | — |
Other postretirement plan |  | — |  |  | 228 |
Additional contributions expected in fiscal 2021: |  |  |  |
Principal retirement plan * |  | $ | 15,000 |  |  | $ | — |
Supplemental retirement plan |  | 497 |  |  | — |
Other postretirement plan |  | — |  |  | 603 |
* Contribution was made in April 2021 (see above).

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 The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section S99 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (o) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (p) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(1) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(2) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration