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Note 7. Employee Benefit Plans (Tables)

12 Months Ended

Jun. 30, 2015

Employee Benefit Plans [Abstract]

Schedule of Changes in Projected Benefit Obligations

	June 30
(Amounts in Thousands)	2015				2014
Changes and Components of Benefit Obligation:
Benefit obligation at beginning of year	$	1,495			$	1,560
Service cost	327				267
Interest cost	50				37
Actuarial (gain) loss for the period	(638		)		6
Benefits paid	(8		)		(375		)
Remeasurement of liabilities at spin-off	751				—
Benefit obligation at end of year	$	1,977			$	1,495
Balance in current liabilities	$	347			$	262
Balance in noncurrent liabilities	1,630				1,233
Total benefit obligation recognized in the Consolidated Balance Sheets	$	1,977			$	1,495

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)

	June 30
(Amounts in Thousands)	2015				2014
Changes and Components in Accumulated Other Comprehensive Income (Loss) (before tax):
Accumulated Other Comprehensive Income (Loss) at beginning of year	$	(160	)		$	(73	)
Change in unrecognized prior service cost	(28		)		(40		)
Net change in unrecognized actuarial (gain) loss	(492		)		(47		)
Accumulated Other Comprehensive Income (Loss) at end of year	$	(680	)		$	(160	)
Balance in unrecognized prior service cost	$	28			$	55
Balance in unrecognized actuarial (gain) loss	(708		)		(215		)
Total Accumulated Other Comprehensive Income (Loss) recognized in Share Owners’ Equity	$	(680	)		$	(160	)

Schedule of Net Benefit Costs

(Amounts in Thousands)	Year Ended June 30
Components of Net Periodic Benefit Cost (before tax):	2015				2014				2013
Service cost	$	327			$	267			$	230
Interest cost	50				37				50
Amortization of prior service cost	28				40				40
Amortization of actuarial (gain) loss	(146		)		53				37
Net periodic benefit cost recognized in the Consolidated Statements of Income	$	259			$	397			$	357

Severance Plan Assumptions, Year End

Assumptions used to determine fiscal year end benefit obligations are as follows:

	2015		2014
Discount Rate	2.8%		2.3%
Rate of Compensation Increase	3.0%		3.0%

Severance Plan Assumptions, Weighted Average

Weighted average assumptions used to determine fiscal year net periodic benefit costs are as follows:

	2015		2014		2013
Discount Rate	2.7%		2.5%		3.8%
Rate of Compensation Increase	3.0%		3.0%		3.8%

X

- Definition

Employee Benefit Plans [Abstract]

+ References

No definition available.

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- Definition

Tabular disclosure of the assumptions in effect during the year, on a weighted average basis, 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.

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Tabular disclosure of the assumptions as of the year end date 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

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ 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 (i)



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- 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



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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



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-Section 50



-Paragraph 1



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