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 September 30,				Nine Months Ended September 30,
(Amounts in thousands)	2014		2013		2014		2013
Service cost	$	26	$	33	$	79	$	101
Interest cost		73		62		218		185
Amortization of losses		—		13		—		37
Amortization of prior service cost		47		46		140		140

Net periodic cost	$	146	$	154	$	437	$	463

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 September 30,				Nine Months Ended September 30,
(Amounts in thousands)	2014		2013		2014		2013
Service cost	$	6	$	7	$	17	$	20
Interest cost		12		10		35		31
Amortization of prior service cost		18		22		54		67

Net periodic cost	$	36	$	39	$	106	$	118