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Employee benefit plans (Tables)

12 Months Ended

Dec. 31, 2018

Employee benefit plans

Summary of pension and postretirement life insurance plans

		Pension Benefits
December 31		2018			2017
Change in benefit obligation:
Benefit obligation, beginning		$	16,935		$	16,703
Interest cost			623			650
Change in experience gain			135			(13)
Change in actuarial assumptions loss (gain)			(546)			395
Benefits paid			(809)			(800)
Benefit obligation, ending			16,338			16,935
Change in plan assets:
Fair value of plan assets, beginning			13,264			12,644
Actual return on plan assets			(236)			1,420
Employer contributions			2,700
Benefits paid			(809)			(800)
Fair value of plan assets, ending			14,919			13,264
Funded status at end of year		$	(1,419)		$	(3,671)

Schedule of amounts recognized in balance sheet

		Pension Benefits
December 31		2018			2017
Liabilities		$	1,419		$	3,671
Amounts recognized in the accumulated other comprehensive loss consist of:
Net actuarial gain			(7,218)			(6,628)
Deferred taxes			1,516			1,392
Net amount recognized		$	(5,702)		$	(5,236)

Schedule of components of net periodic benefit cost

		Pension Benefits
Years Ended December 31,		2018			2017			2016
Net periodic pension income:
Interest cost		$	623		$	650		$	665
Expected return on plan assets			(960)			(915)			(893)
Amortization of unrecognized net loss			194			195			209
Net periodic pension income:			(143)			(70)			(19)
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)			(590)			318			917
Deferred tax			124			(67)			(321)
Total recognized in other comprehensive loss			(466)			251			596
Total recognized in net period pension cost and other comprehensive loss		$	(609)		$	181		$	577

Schedule of weighted-average assumptions used to determine benefit obligations and related expenses

		Pension Benefits
December 31,		2018		2017		2016
Discount rate:
Obligation		3.75	%	4.00	%	4.00	%
Expense		4.00		3.75		4.00
Expected long-term return on plan assets		7.50	%	7.50	%	7.50	%

Schedule of pension plan weighted-average asset allocations

December 31,		2018		2017
Asset Category:
Cash and cash equivalents		5.0	%	4.1	%
Equity securities		56.2		57.4
Corporate bonds		23.6		27.6
U.S. Government securities		15.2		10.9
		100.0	%	100.0	%

Schedule of fair value measurement of pension plan assets

					Quoted Prices in
					Active Markets			Significant			Significant
					for Identical			Observable			Observable
					Assets			Inputs			Inputs
December 31, 2018		Total			(Level 1)			(Level 2)			(Level 3)
Cash		$	743		$	743					$
Equity securities:
U.S. large cap			7,687			7,687
International			694			694
Fixed income securities:
U.S. Treasuries			192					$	192
U.S. Government agencies			2,085						2,085
Corporate bonds			3,518						3,518
Total		$	14,919		$	9,124		$	5,795		$

					Quoted Prices in
					Active Markets			Significant			Significant
					for Identical			Observable			Observable
					Assets			Inputs			Inputs
December 31, 2017		Total			(Level 1)			(Level 2)			(Level 3)
Cash		$	539		$	539					$
Equity securities:
U.S. large cap			7,269			7,269
International			350			350
Fixed income securities:
U.S. Treasuries			198					$	198
U.S. Government agencies			1,247						1,247
Corporate bonds			3,661						3,661
Total		$	13,264		$	8,158		$	5,106		$

Schedule of expected benefit payments

		Pension Benefits
2019		$	843
2020			857
2021			858
2022			896
2023			912
Thereafter			5,028

X

- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(b)(c)
-URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920

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Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ References

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-Publisher FASB
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-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
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Tabular disclosure of the effect of fair value measurements using significant unobservable inputs (Level 3) on changes in plan assets of pension plans and/or other employee benefit plans for the period.

+ References

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- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

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-Publisher FASB
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-Topic 715
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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

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