XML 96 R34.htm IDEA: XBRL DOCUMENT v3.3.1.900

Employee Benefits (Tables)

12 Months Ended

Oct. 02, 2015

Employee Benefits [Abstract]

Financial Position Of Non-Contributory Defined Benefit Plans

	2015		2014
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	25,301	$	22,051
Service cost		-		-
Interest cost		1,108		1,078
Actuarial loss		684		3,012
Benefits paid		(881)		(840)
Projected benefit obligation, end of year		26,212		25,301
Fair value of plan assets:
Fair value of plan assets, beginning of year		17,551		15,864
Actual (loss) gain on plan assets		(252)		1,795
Company contributions		602		732
Benefits paid		(881)		(840)
Fair value of plan assets, end of year		17,020		17,551
Funded status of the plans		(9,192)		(7,750)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		192		189
Non-current pension liabilities		9,000		7,561
Accumulated other comprehensive loss		(8,493)		(6,981)
Components of accumulated other comprehensive loss:
Net actuarial loss		(8,493)		(6,981)
Accumulated other comprehensive loss	$	(8,493)	$	(6,981)

Schedule of Net Periodic Benefit Cost

	2015		2014		2013
Interest cost	$	1,108	$	1,078	$	997
Expected return on plan assets		(1,197)		(1,097)		(977)
Amortization of unrecognized net actuarial loss		622		341		666
Net periodic pension cost		533		322		686
Other changes in benefit obligations recognized in other comprehensive income (loss), ("OCI"):
Net actuarial loss (gain)		1,511		1,974		(5,199)
Total recognized in net periodic pension cost and OCI	$	2,044	$	2,296	$	(4,513)

Estimated Benefit Payments

2016	$	1,025
2017		1,034
2018		1,083
2019		1,123
2020		1,178
Five years thereafter		6,368

Actuaral Assumptions Used To Determine The Projected Benefit Obligation

		Projected Benefit Obligation				Net Periodic Pension Cost
		2015	2014	2013		2015	2014	2013
Discount rate		4.35%	4.25%	5.00%		4.25%	5.00%	4.00%
Long-term rate of return		N/A	N/A	N/A		7.50%	7.50%	7.50%
Average salary increase rate		N/A	N/A	N/A		N/A	N/A	N/A

Pension Plans' Weighted Average Asset Allocations By Percent

		2015	2014
Equity securities		74%	74%
Fixed income securities		25%	24%
Other securities		1%	2%
		100%	100%

Pension Plan Assets Measured At Fair Value

		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	16,821	$	-	$	-	$	16,821
Money market funds		44		-		-		44
Group annuity contract		-		-		155		155
Total	$	16,865	$	-	$	155	$	17,020

The following table summarizes the Company’s pension plan assets measured at fair value as of October 3, 2014:

		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	17,299	$	-	$	-	$	17,299
Money market funds		36		-		-		36
Group annuity contract		-		-		216		216
Total	$	17,335	$	-	$	216	$	17,551

Summary Of Changes In Fair Value Of Level 3 Pension Plan Assets

	2015		2014
Level 3 assets, beginning of year	$	216	$	270
Purchases		3		7
Unrealized loss		(10)		(15)
Sales		(54)		(46)
Level 3 assets, end of year	$	155	$	216

X

- Definition

Schedule Of Allocation Of Plan Assets By Percentage Table [Text Block]

+ References

No definition available.

+ Details

Name:	jout_ScheduleOfAllocationOfPlanAssetsByPercentageTableTextBlock
Namespace Prefix:	jout_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2417-114920

+ Details

Name:	us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)
-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

+ 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 (b)
-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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=35743120&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration