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Defined Benefit Plan | 9 Months Ended
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Sep. 30, 2022
Retirement Benefits [Abstract] |
Defined Benefit Plan | Defined Benefit Plan In connection with the acquisition of Arnold, the company has a defined benefit plan covering substantially all of Arnold’s employees at its Lupfig, Switzerland location. The benefits are based on years of service and the employees’ highest average compensation during the specific period. The unfunded liability of $0.2 million is recognized in the consolidated balance sheet as a component of other non-current liabilities at September 30, 2022. Net periodic benefit cost consists of the following for the three and nine months ended September 30, 2022 and 2021 (in thousands):
| Three months ended September 30, |  | Nine months ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Service cost | $ | 105 |  |  | $ | 103 |  |  | $ | 321 |  |  | $ | 317 |
Interest cost | 10 |  |  | 10 |  |  | 31 |  |  | 27 |
Expected return on plan assets | (18) |  |  | (18) |  |  | (54) |  |  | (55) |
Amortization of unrecognized loss | (7) |  |  | (7) |  |  | (20) |  |  | (5) |
Effect of curtailment | — |  |  | 23 |  |  | (31) |  |  | 111 |
Net periodic benefit cost | $ | 90 |  |  | $ | 111 |  |  | $ | 247 |  |  | $ | 395 |
During the nine months ended September 30, 2022, per the terms of the pension agreement, Arnold contributed $0.3 million to the plan. For the remainder of 2022, the expected contribution to the plan will be approximately $0.1 million. The plan assets are pooled with assets of other participating employers and are not separable; therefore, the fair values of the pension plan assets at September 30, 2022 were considered Level 3.

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI https://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -URI https://asc.fasb.org/topic&trid=2197446 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -URI https://asc.fasb.org/topic&trid=2127225 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI https://asc.fasb.org/topic&trid=2235017 + Details
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