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PENSION AND RETIREMENT PLANS (Tables)
9 Months Ended
Sep. 30, 2023
PENSION AND RETIREMENT PLANS  
Schedule of net periodic cost (benefit)

Three months ended

Nine months ended

(in thousands)

September 30, 

September 30, 

    

2023

    

2022

    

2023

    

2022

Interest cost

$

$

34

$

4

$

100

Expected return on plan assets

 

 

 

 

Amortization of net losses

 

 

28

 

22

 

84

Settlement loss (1)

 

2,277

Net periodic cost

$

$

62

$

2,303

$

184

(1) Reported as part of Selling, general and administrative expenses in the accompanying Consolidated Statements of Operations.