Note 10. Employee Benefit Plans

The Company maintains the Supplemental Executive Retention Plan (the “SERP”) for key members of senior management. The following table presents the components of the SERP’s net periodic pension cost in the periods indicated:


	Three Months Ended June 30,				Six Months Ended June 30,
(Amounts in thousands)	2014		2013		2014		2013
Service cost	$	27	$	34	$	53	$	68
Interest cost		72		62		145		123
Amortization of losses		—		12		—		24
Amortization of prior service cost		46		47		93		94

Net periodic cost	$	145	$	155	$	291	$	309

The Company maintains the Directors’ Supplemental Retirement Plan (the “Directors’ Plan”) for non-management directors. The following table presents the components of the Directors’ Plan’s net periodic pension cost in the periods indicated:


	Three Months Ended June 30,				Six Months Ended June 30,
(Amounts in thousands)	2014		2013		2014		2013
Service cost	$	6	$	6	$	11	$	13
Interest cost		11		11		23		21
Amortization of prior service cost		18		23		36		45

Net periodic cost	$	35	$	40	$	70	$	79