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International Retirement Plan (Tables) | 12 Months Ended
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Dec. 31, 2018
Retirement Benefits, Description [Abstract] |
Reconciliation of Changes in Projected Benefit Obligation | The following table provides a reconciliation of the changes in the projected benefit obligation for the years ended December 31, 2018 and 2017:
(in thousands) |  | 2018 |  | 2017
Reconciliation of benefit obligations: |  |  |  |
Obligations as of January 1 |  | $ | 8,434 |  |  | $ | 7,727 |
Service cost |  | 155 |  |  | 184 |
Interest cost |  | 148 |  |  | 131 |
Actuarial loss (gain) |  | 453 |  |  | (555 | )
Benefit payments |  | (145 | ) |  | (136 | )
Effect of foreign currency exchange rate changes |  | (387 | ) |  | 1,083 |
Benefit obligations as of December 31 |  | 8,658 |  |  | 8,434 |
Fair value of assets as of December 31 (a) |  | 3,224 |  |  | 3,207 |
Funded status as of December 31, net of tax benefit |  | $ | (5,434 | ) |  | $ | (5,227 | )
(a) No change in underlying asset value for the periods. |  |  |  |
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) | The following table provides a reconciliation of the amounts recognized in “Accumulated other comprehensive income (loss)” in accordance with ASC 715, “Compensation – Retirement Benefits” for the years ended December 31, 2018 and 2017:
(in thousands) |  | 2018 |  | 2017
Amounts recognized as accumulated other comprehensive income (loss): |  |  |  |
Current year actuarial gain (loss) |  | $ | 276 |  |  | $ | 555 |
Amortization of prior years' unrecognized loss |  | 177 |  |  | 244 |
Tax benefit (provision) |  | 88 |  |  | (247 | )
Total recognized as accumulated other comprehensive income (loss) |  | $ | 188 |  |  | $ | 552 |
Summary of Amounts Recognized in Consolidated Balance Sheets | The Company has recognized the following amounts in the Consolidated Balance Sheets at December 31, 2018 and 2017:
(in thousands) |  | 2018 |  | 2017
Other assets |  | $ | 3,224 |  |  | $ | 3,207 |
Accrued liabilities |  | (140 | ) |  | (144 | )
Other liabilities |  | (8,518 | ) |  | (8,290 | )
Net liability |  | $ | (5,434 | ) |  | $ | (5,227 | )
Schedule of Accumulated and Projected Benefit Obligations | The following projected benefit obligation and accumulated benefit obligation were estimated as of December 31, 2018 and 2017:
(in thousands) |  | 2018 |  | 2017
Projected benefit obligation |  | $ | 8,658 |  |  | $ | 8,434 |
Accumulated benefit obligation |  | $ | 7,587 |  |  | $ | 7,570 |
Components of Net Periodic Benefit Costs and Other Amounts Recognized in Other Comprehensive Income (Loss) | The following table shows the components of net periodic benefit costs and other amounts recognized in Other Comprehensive Income (Loss): ໿
(in thousands) |  | 2018 |  | 2017
Net periodic benefit cost: |  |  |  |
Service cost |  | $ | 155 |  |  | $ | 184 |
Interest cost |  | 148 |  |  | 131 |
Amortization of actuarial loss |  | 177 |  |  | 244 |
Total |  | $ | 480 |  |  | $ | 559 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income: |  |  |  |
Net loss (gain) |  | 276 |  |  | (555 | )
Total expense recognized in net periodic benefit cost and other comprehensive income |  | $ | 756 |  |  | $ | 4 |
Assumptions Used to Determine Benefit Obligations | The following assumptions are used to determine benefit obligations as of December 31:
|  | 2018 |  | 2017
Discount rate |  | 1.80% |  | 1.80%
Rate of compensation |  | 3.50% |  | 3.00%
Summary of Estimated Future Benefit Payments | The following benefit payments, including expected future service cost, are expected to be paid:
(in thousands) |
Estimated future benefit payments: |  |
2019 | $ | 142 |
2020 | 170 |
2021 | 177 |
2022 | 183 |
2023 | 187 |
2024-2028 | 1,162 |

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- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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