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Employee Retirement Plans

9 Months Ended

Sep. 30, 2023

7. Employee Retirement Plans

The components of our pension expense were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022

	(Dollars in thousands)
Service cost	$	116	$	111	$	350	$	334
Interest cost		658		438		1,974		1,315
Expected return on plan assets		(575)		(751)		(1,726)		(2,253)
Net amortization and deferral		124		219		372		657
Pension expense	$	323	$	17	$	970	$	53

The components of pension expense other than the service cost component were included in “other (expense) income, net” in the Consolidated Condensed Statements of Earnings and Comprehensive Income (Unaudited).

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details