Note 10. Employee Benefit Plans

The Company maintains the Supplemental Executive Retention Plan (“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,
	2015		2014		2015		2014
(Amounts in thousands)
Service cost	$	33	$	26	$	100	$	79
Interest cost		71		73		211		218
Amortization of losses		2		—		5		—
Amortization of prior service cost		46		47		140		140

Net periodic cost	$	152	$	146	$	456	$	437

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,
	2015		2014		2015		2014
(Amounts in thousands)
Service cost	$	12	$	6	$	35	$	17
Interest cost		13		12		40		35
Amortization of losses		15		—		45		—
Amortization of prior service cost		18		18		54		54

Net periodic cost	$	58	$	36	$	174	$	106