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Employee Benefit Plans (Tables) | 9 Months Ended
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Sep. 30, 2016
Defined SERP |
Net Periodic Benefit Cost | The following table presents the components of the SERP’s net periodic pension cost for the periods indicated:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 35 |  |  | $ | 33 |  |  | $ | 107 |  |  | $ | 100 |
Interest cost |  |  | 79 |  |  |  | 71 |  |  |  | 237 |  |  |  | 211 |
Amortization of prior service cost |  |  | 47 |  |  |  | 46 |  |  |  | 141 |  |  |  | 140 |
Amortization of losses |  |  | 5 |  |  |  | 2 |  |  |  | 14 |  |  |  | 5 |
Net periodic cost |  | $ | 166 |  |  | $ | 152 |  |  | $ | 499 |  |  | $ | 456 |
Directors Plan |
Net Periodic Benefit Cost | The following table presents the components of the Directors’ Plan’s net periodic pension cost for the periods indicated:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 11 |  |  | $ | 12 |  |  | $ | 31 |  |  | $ | 35 |
Interest cost |  |  | 16 |  |  |  | 13 |  |  |  | 49 |  |  |  | 40 |
Amortization of prior service cost |  |  | 10 |  |  |  | 18 |  |  |  | 29 |  |  |  | 54 |
Amortization of losses |  |  | 7 |  |  |  | 15 |  |  |  | 21 |  |  |  | 45 |
Net periodic cost |  | $ | 44 |  |  | $ | 58 |  |  | $ | 130 |  |  | $ | 174 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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