XML 38 R28.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Employee Benefit Plans | 9 Months Ended
--- | ---
Sep. 30, 2022
Retirement Benefits [Abstract] |
Employee Benefit Plans | 20. Employee Benefit Plans The Company provides certain pension, health care and death benefits to eligible retirees and their dependents. The funding mechanism for such benefits varies based on the country where the plan is located and the related plan. Eligibility for pension coverage is based on retirement qualifications. Healthcare benefits may be subject to deductibles, co-payments and other limitations. The Company reserves the right to modify benefits unless prohibited by local laws or regulations. The components of net periodic benefit cost (income) for the three and nine months ended September 30, 2022 and 2021 are summarized as follows:
|  | Three Months Ended September 30, 2022 |  |  | Three Months Ended September 30, 2021 |
|  |  |  |  |  |  |  | Postretirement |  |  |  |  |  |  |  |  | Postretirement |
|  | U.S. |  |  | Non-U.S. |  |  | Health and |  |  | U.S. |  |  | Non-U.S. |  |  | Health and |
|  | Pension |  |  | Pension |  |  | Other |  |  | Pension |  |  | Pension |  |  | Other |
|  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |
Service cost - benefits earned during the period |  | $ | — |  |  | $ | 0.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.5 |  |  | $ | — |
Interest cost of projected benefit obligations |  |  | 0.8 |  |  |  | 0.5 |  |  |  | — |  |  |  | 0.8 |  |  |  | 0.4 |  |  |  | — |
Expected return on plan assets |  |  | (1.3 | ) |  |  | (0.4 | ) |  |  | — |  |  |  | (1.2 | ) |  |  | (0.3 | ) |  |  | — |
Amortization of prior service cost |  |  | — |  |  |  | — |  |  |  | (0.3 | ) |  |  | — |  |  |  | — |  |  |  | (0.7 | )
Amortization of actuarial net (gain) loss |  |  | 0.5 |  |  |  | 0.4 |  |  |  | (0.1 | ) |  |  | 0.8 |  |  |  | 0.4 |  |  |  | — |
Net periodic benefit cost (income) |  | $ | — |  |  | $ | 0.9 |  |  | $ | (0.4 | ) |  | $ | 0.4 |  |  | $ | 1.0 |  |  | $ | (0.7 | )
|  | Nine Months Ended September 30, 2022 |  |  | Nine Months Ended September 30, 2021 |
|  |  |  |  |  |  |  | Postretirement |  |  |  |  |  |  |  |  | Postretirement |
|  | U.S. |  |  | Non-U.S. |  |  | Health and |  |  | U.S. |  |  | Non-U.S. |  |  | Health and |
|  | Pension |  |  | Pension |  |  | Other |  |  | Pension |  |  | Pension |  |  | Other |
|  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |  |  | Plans |
Service cost - benefits earned during the period |  | $ | — |  |  | $ | 1.3 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 1.7 |  |  | $ | 0.1 |
Interest cost of projected benefit obligations |  |  | 2.4 |  |  |  | 1.2 |  |  |  | 0.1 |  |  |  | 2.2 |  |  |  | 1.0 |  |  |  | 0.1 |
Expected return on plan assets |  |  | (3.9 | ) |  |  | (1.0 | ) |  |  | — |  |  |  | (3.6 | ) |  |  | (0.8 | ) |  |  | — |
Amortization of prior service cost |  |  | — |  |  |  | — |  |  |  | (1.0 | ) |  |  | — |  |  |  | — |  |  |  | (2.1 | )
Amortization of actuarial net (gain) loss |  |  | 1.5 |  |  |  | 1.2 |  |  |  | (0.4 | ) |  |  | 2.4 |  |  |  | 1.4 |  |  |  | (0.2 | )
Net periodic benefit cost (income) |  | $ | — |  |  | $ | 2.7 |  |  | $ | (1.2 | ) |  | $ | 1.0 |  |  | $ | 3.3 |  |  | $ | (2.1 | )
The components of net periodic benefit cost (income) other than the service cost component are included in other income (expense) - net in the Condensed Consolidated Statements of Operations.

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 The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section S99 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (o) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (p) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI https://asc.fasb.org/topic&trid=2235017 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 3 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(1) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(2) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration