XML 45 R33.htm IDEA: XBRL DOCUMENT v3.22.1

Note 8 - Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

		December 31,
		2021												2020
		Pension Plans				SERP				Total				Pension Plans				SERP				Total
Changes in benefit obligation:
Benefit obligation at beginning of year		$	18,778			$	14,337			$	33,115			$	18,114			$	10,356			$	28,470
Service cost			-				185				185				-				152				152
Interest cost			171				337				508				541				322				863
Actuarial loss			11				767				778				1,773				3,610				5,383
Benefits paid			(127	)			(103	)			(230	)			(1,650	)			(103	)			(1,753	)
Lump sum benefits paid			(17,430	)			-				(17,430	)			-				-				-
Amendments			711				-				711				-				-				-
Effect of settlement/curtailment			(1,983	)			-				(1,983	)			-				-				-
Benefit obligation at end of year			131				15,523				15,654				18,778				14,337				33,115
Changes in plan assets:
Fair value of plan assets at beginning of year			18,754				-				18,754				19,939				-				19,939
Actual return on assets			(637	)			-				(637	)			462				-				462
Employer contributions			(14	)			103				89				-				103				103
Benefits paid			(127	)			(103	)			(230	)			(1,647	)			(103	)			(1,750	)
Lump sum benefits paid			(17,430	)			-				(17,430	)			-				-				-
Fair value of plan assets at end of year			546				-				546				18,754				-				18,754
Funded status at end of year		$	415			$	(15,523	)		$	(15,108	)		$	(24	)		$	(14,337	)		$	(14,361	)
Amounts recognized in balance sheets:
Other assets		$	415			$	-			$	415			$	314			$	-			$	314
Other current liabilities			-				(103	)			(103	)			-				(101	)			(101	)
Long-term pension liability			-				(15,420	)			(15,420	)			(338	)			(14,236	)			(14,574	)
Net amount recognized		$	415			$	(15,523	)		$	(15,108	)		$	(24	)		$	(14,337	)		$	(14,361	)
Amounts recognized in accumulated other comprehensive income consist of:
Net actuarial loss		$	-			$	6,698			$	6,698			$	8,227			$	7,429			$	15,656

Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]

		December 31,
		2021												2020
		Pension Plans				SERP				Total				Pension Plans				SERP				Total
Projected benefit obligation		$	131			$	15,523			$	15,654			$	18,778			$	14,337			$	33,115
Fair value of plan assets			(546	)			-				(546	)			(18,754	)			-				(18,754	)
Underfunded (Overfunded)		$	(415	)		$	15,523			$	15,108			$	24			$	14,337			$	14,361

Schedule of Net Benefit Costs [Table Text Block]

		Years Ended December 31,
		2021				2020				2019
Interest cost on projected benefit obligation		$	171			$	541			$	721
Expected return on plan assets			(597	)			(1,555	)			(1,491	)
Recognized actuarial loss			376				539				643
Settlement loss			-				413				1,110
Pension plan termination charge			7,821				-				-
Net periodic pension cost after settlements		$	7,771			$	(62	)		$	983

		Years Ended December 31,
		2021				2020				2019
Service cost - benefits earned during the period		$	185			$	152			$	117
Interest cost on projected benefit obligation			337				322				363
Recognized actuarial loss			1,499				695				616
Net periodic pension cost after settlements		$	2,021			$	1,169			$	1,096

Defined Benefit Plan, Assumptions [Table Text Block]

		Discount Rate												Long Term Rate of Return												Salary Scale
		Pension Plans												Pension Plans												Pension Plans
			Corporate				Plants				SERP				Corporate				Plants				SERP				Corporate				Plants				SERP
2020			2.36	%			2.21	%			2.36	%			8.00	%			8.00	%			N/A				N/A				N/A				3.00	%
2021			N/A				N/A				2.59	%			N/A				N/A				N/A				N/A				N/A				3.00	%

		Discount Rate												Long Term Rate of Return												Salary Scale
		Pension Plans												Pension Plans												Pension Plans
			Corporate				Plants				SERP				Corporate				Plants				SERP				Corporate				Plants				SERP
2019			4.14	%			4.06	%			4.14	%			8.00	%			8.00	%			N/A				N/A				N/A				3.00	%
2020			3.12	%			3.02	%			3.12	%			8.00	%			8.00	%			N/A				N/A				N/A				3.00	%
2021			2.36	%			2.21	%			2.36	%			8.00	%			8.00	%			N/A				N/A				N/A				3.00	%

Schedule of Expected Benefit Payments [Table Text Block]

			Projected Benefit Payments
Year			Pension Plans				SERP				Total
2022			$	131			$	102			$	233
2023				-				1,214				1,214
2024				-				606				606
2025				-				598				598
2026				-				598				598
2027-2031				-				4,406				4,406

X

- Definition

Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921

+ Details

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

X

- Definition

Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

+ Details

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

X

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2439-114920

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2410-114920

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920

+ Details

Name:	us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

+ Details

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

X

- References

No definition available.

+ Details

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