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NON-U.S. EMPLOYEE DEFINED BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2019
Retirement Benefits [Abstract] |
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan | A reconciliation of the changes in the benefit obligations and fair value of the assets of the defined benefit plans for the years ended December 31, 2019 and 2018, the funded status of the plans, and the amounts recognized in the consolidated balance sheets as of December 31, 2019 and 2018 were as follows (in thousands):
| Year ended December 31, 2019 |  | Year ended December 31, 2018
Changes in projected benefit obligations: |  |  |
Projected benefit obligation, beginning of year | $ | 10,848 |  |  | $ | 11,484 |
Service cost | 335 |  |  | 449 |
Interest cost | 140 |  |  | 150 |
Participant contributions | 24 |  |  | 5 |
Benefits and expenses paid | (44 | ) |  | (23 | )
Net actuarial loss (gain) on obligation | 1,059 |  |  | (414 | )
Curtailment | 82 |  |  | (553 | )
Settlement | (660 | ) |  | (250 | )
Projected benefit obligation, end of year | $ | 11,784 |  |  | $ | 10,848 |
Changes in plan assets: |  |  |
Fair value of plan assets, beginning of year | $ | 3,842 |  |  | $ | 3,893 |
Actual return on plan assets | (1,471 | ) |  | (53 | )
Employer contributions | 139 |  |  | 292 |
Participant contributions | 24 |  |  | 5 |
Administrative expenses | (21 | ) |  | (22 | )
Benefits paid | (683 | ) |  | (273 | )
Fair value of plan assets, end of year | $ | 1,830 |  |  | $ | 3,842 |
Funded status at end of year | $ | (9,954 | ) |  | $ | (7,006 | )
Amounts recognized in accumulated other comprehensive loss consist of: |  |  |
Net actuarial loss | $ | 2,743 |  |  | $ | 222 |
Amounts recognized in the consolidated balance sheets consist of: |  |  |
Accrued expenses and other (current pension liability) | $ | (74 | ) |  | $ | (75 | )
Other long-term liabilities (non-current pension liability) | (9,880 | ) |  | (6,931 | )
Net amount recognized | $ | (9,954 | ) |  | $ | (7,006 | )
Schedule of Accumulated Benefit Obligations | Plans with underfunded or non-funded accumulated benefit obligations at December 31, 2019 and 2018 were as follows (in thousands):
| December 31, 2019 |  | December 31, 2018
Aggregate projected benefit obligation | $ | 11,784 |  |  | $ | 10,848 |
Aggregate accumulated benefit obligation | $ | 7,759 |  |  | $ | 7,152 |
Aggregate fair value of plan assets | $ | 1,830 |  |  | $ | 3,842 |
Schedule of Net Benefit Costs | Net periodic benefit costs for the years ended December 31, 2019 and 2018 and the period from the Merger Date to December 31, 2017 were as follows (in thousands):
| Year ended December 31, 2019 |  | Year ended December 31, 2018 |  | October 27, 2017 to December 31, 2017
Service cost | $ | 335 |  |  | $ | 449 |  |  | $ | 68 |
Interest cost | 140 |  |  | 150 |  |  | 25 |
Expected return on plan assets | (14 | ) |  | (45 | ) |  | (8 | )
Plan asset expenses | 21 |  |  | 22 |  |  | 4 |
Curtailment charge (credit) | 13 |  |  | (510 | ) |  | — |
Settlement charge | 115 |  |  | 3 |  |  | — |
Net periodic benefit costs | $ | 610 |  |  | $ | 69 |  |  | $ | 89 |
Schedule of Expected Benefit Payments | Expected benefit payments for the next ten years are as follows (in thousands):
Years ending December 31, |
2020 | $ | 74 |
2021 | 94 |
2022 | 45 |
2023 | 223 |
2024 | 57 |
2025 to 2029 | 1,661 |
| $ | 2,154 |
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) | The changes in plan assets and benefit obligations recognized in other comprehensive income (loss) before tax for the years ended December 31, 2019 and 2018 and the period from the Merger Date to December 31, 2017 were as follows (in thousands):
| Year ended December 31, 2019 |  | Year ended December 31, 2018 |  | October 27, 2017 to December 31, 2017
Net loss (gain) | $ | 2,526 |  |  | $ | (356 | ) |  | $ | 578 |
Schedule of Assumptions Used | The principal weighted average assumptions used to determine the benefit obligation at December 31, 2019 and 2018 were as follows:
| December 31, 2019 |  | December 31, 2018
Discount rate | 0.68 | % |  | 1.30 | %
Rate of compensation increase | 2.88 | % |  | 2.83 | %
The principal weighted average assumptions used to determine net period benefit cost for the years ended December 31, 2019 and 2018 and the period from the Merger Date to December 31, 2017 were as follows:
| Year ended December 31, 2019 |  | Year ended December 31, 2018 |  | October 27, 2017 to December 31, 2017
Discount rate | 1.30 | % |  | 1.50 | % |  | 1.49 | %
Expected long-term return on plan assets | 1.12 | % |  | 1.34 | % |  | 1.23 | %
Rate of compensation increase | 2.83 | % |  | 3.38 | % |  | 3.38 | %

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- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + 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)(b)(c) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation. + 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 (e) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- 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=118255775&loc=d3e1928-114920 + Details
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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://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=118255775&loc=d3e1928-114920 + Details
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