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EMPLOYEE BENEFIT PLANS
 9 Months Ended
Sep. 30, 2022
Retirement Benefits [Abstract]  
Pension and Other Postretirement Benefits Disclosure [Text Block] EMPLOYEE BENEFIT PLANS
The Company has three frozen defined benefit pension plans covering certain employees or former employees of three U.S. subsidiaries. The Company also has pension plans covering certain employees of several foreign subsidiaries. The Company also sponsors a number of defined contribution plans in the U.S. and at foreign subsidiaries. The Company contributed approximately $0.4 million to the pension plans during the nine months ended September 30, 2022 and no amounts are expected to be contributed to the pension plans during the remainder of 2022.

The components of net periodic pension (benefit) cost consisted of the following for the periods set forth below (amounts in thousands):
Three months endedNine months ended
September 30,September 30,
2022202120222021
Service cost$43 $168 $1,215 $506 
Interest cost714 702 2,148 2,115 
Expected return on assets(1,518)(1,505)(4,554)(4,519)
Amortization of unrecognized prior service cost(15)(14)(47)(46)
Amortization of net unrecognized (gain) loss(5)697 (18)2,090 
   Net periodic pension (benefit) cost$(781)$48 $(1,256)$146 
Service cost is recorded as cost of sales in the Condensed Consolidated Statements of Operations while all other components are recorded in other income. The change in the net periodic pension (benefit) cost from 2021 to 2022 is due to the disposal of the Australian wheel business.