XML 49 R37.htm IDEA: XBRL DOCUMENT v3.8.0.1

Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2017

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Net Benefit Costs [Table Text Block]

The components of net periodic benefit costs related to the U.S. and international plans are as follows:

	Years Ended September 30
	2017												2016
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(amounts in thousands)
Pension:
Service cost	$	41			$	—			$	41			$	35			$	—			$	35
Interest cost	386				29				415				571				43				614
Expected return on plan assets	(268		)		—				(268		)		(357		)		—				(357		)
Amortization of net (gain)/loss	370				4				374				174				(5		)		169
Net periodic benefit cost	$	529			$	33			$	562			$	423			$	38			$	461
Post Retirement:
Service cost	$	—			$	38			$	38			$	—			$	27			$	27
Interest cost	—				44				44				—				42				42
Amortization of net (gain)/loss	—				15				15				—				(79		)		(79		)
Net periodic benefit cost	$	—			$	97			$	97			$	—			$	(10	)		$	(10	)
Pension:
Increase (decrease) in minimum liability included in other comprehensive income (loss)	$	(1,831	)		$	(14	)		$	(1,845	)		$	3,105			$	25			$	3,130
Post Retirement:
Increase (decrease) in minimum liability included in other comprehensive income (loss)	—				(99		)		(99		)		—				283				283
Total:
Increase (decrease) in minimum liability included in comprehensive income (loss)	$	(1,831	)		$	(113	)		$	(1,944	)		$	3,105			$	308			$	3,413

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The following table presents an analysis of the changes in 2017 and 2016 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2017												2016
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	19,564			$	829			$	20,393			$	17,979			$	1,022			$	19,001
Service cost	42				—				42				35				—				35
Interest cost	386				29				415				571				43				614
Changes in actuarial assumptions	(1,582		)		(9		)		(1,591		)		3,948				20				3,968
Foreign exchange impact	651				—				651				(2,069		)		—				(2,069		)
Benefits paid	(402		)		(172		)		(574		)		(900		)		(256		)		(1,156		)
Projected benefit obligation at end of year	$	18,659			$	677			$	19,336			$	19,564			$	829			$	20,393
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	7,629			$	—			$	7,629			$	9,301			$	—			$	9,301
Actual gain on plan assets	368				—				368				111				—				111
Company contributions	376				172				548				406				256				662
Foreign exchange impact	268				—				268				(1,289		)		—				(1,289		)
Benefits paid	(402		)		(172		)		(574		)		(900		)		(256		)		(1,156		)
Fair value of plan assets at end of year	$	8,239			$	—			$	8,239			$	7,629			—				$	7,629
Funded status \ net amount recognized	$	(10,420	)		$	(677	)		$	(11,097	)		$	(11,935	)		$	(829	)		$	(12,764	)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—			$	1,257			$	1,257			$	—			$	985			$	985
Service cost	—				38				38				—				27				27
Interest cost	—				44				44				—				42				42
Changes in actuarial assumptions	—				(84		)		(84		)		—				203				203
Projected benefit obligation at end of year	$	—			$	1,255			$	1,255			$	—			$	1,257			$	1,257
Funded status \ net amount recognized	$	—			$	(1,255	)		$	(1,255	)		$	—			$	(1,257	)		$	(1,257	)

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2017												2016
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Accrued benefit liability	$	(10,420	)		$	(677	)		$	(11,097	)		$	(11,936	)		$	(829	)		$	(12,765	)
Deferred tax	(493		)		19				(474		)		(216		)		14				(202		)
Accumulated other comprehensive income	6,893				18				6,911				9,001				26				9,027
Net amount recognized	$	(4,020	)		$	(640	)		$	(4,660	)		$	(3,151	)		$	(789	)		$	(3,940	)
Post Retirement:
Accrued benefit liability	$	—			$	(1,255	)		$	(1,255	)		$	—			$	(1,257	)		$	(1,257	)
Deferred tax	—				91				91				—				52				52
Accumulated other comprehensive income (loss)	—				38				38				—				97				97
Net amount recognized	$	—			$	(1,126	)		$	(1,126	)		$	—			$	(1,108	)		$	(1,108	)
Total pension and post retirement:
Accrued benefit liability	$	(10,420	)		$	(1,932	)		$	(12,352	)		$	(11,936	)		$	(2,086	)		$	(14,022	)
Deferred tax	(493		)		110				(383		)		(216		)		66				(150		)
Accumulated other comprehensive income	6,893				56				6,949				9,001				123				9,124
Net amount recognized	$	(4,020	)		$	(1,766	)		$	(5,786	)		$	(3,151	)		$	(1,897	)		$	(5,048	)
Accumulated Benefit Obligation:
Pension	$	(18,514	)		$	(677	)		$	(19,191	)		$	(19,396	)		$	(829	)		$	(20,225	)
Post Retirement	—				(1,255		)		(1,255		)		—				(1,257		)		(1,257		)
Total accumulated benefit obligation	$	(18,514	)		$	(1,932	)		$	(20,446	)		$	(19,396	)		$	(2,086	)		$	(21,482	)

Schedule of Accrued Liabilities [Table Text Block]

Accrued benefit liability reported as:

	September 30,
	2017				2016
	(Amounts in thousands)
Current accrued benefit liability	$	534			$	581
Non-current accrued benefit liability	11,818				13,441
Total accrued benefit liability	$	12,352			$	14,022

Schedule of Expected Benefit Payments [Table Text Block]

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (amounts in thousands):

Fiscal year ending September 30:		(Amounts in thousands)
2018		$	606
2019		651
2020		667
2021		691
2022		724
Thereafter		4,225

Schedule of Allocation of Plan Assets [Table Text Block]

The fair value of the assets held by the U.K. pension plan by asset category are as follows:

	Fair Values as of
	September 30, 2017																September 30, 2016
	Fair Value Measurements Using Inputs Considered as																Fair Value Measurements Using Inputs Considered as
Asset Category	Total				Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3
	(Thousands)
Cash on deposit	$	62			$	62			$	—			$	—			$	86			$	86			$	—			$	—
Pooled funds	8,177				8,177				—				—				7,543				7,543				—				—
Total plan assets	$	8,239			$	8,239			$	—			$	—			$	7,629			$	7,629			$	—			$	—

Projected Benefit Obligations

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Assumptions Used [Table Text Block]

The following table provides the weighted average actuarial assumptions used to determine the actuarial present value of projected benefit obligations at:

	Domestic						International
	September 30,						September 30,
	2017			2016			2017			2016
Discount rate:	3.75	%		3.50	%		2.34	%		1.77	%
Expected return on plan assets:							3.70	%		3.60	%
Rate of compensation increase:							1.00	%		1.00	%

Net Periodic Benefit Cost

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Assumptions Used [Table Text Block]

The following table provides the weighted average actuarial assumptions used to determine net periodic benefit cost for years ended:

	Domestic						International
	September 30,						September 30,
	2017			2016			2017			2016
Discount rate:	3.50	%		4.25	%		1.77	%		3.10	%
Expected return on plan assets:							3.60	%		4.20	%
Rate of compensation increase:							1.00	%		1.00	%

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the components of accrued liabilities.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

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

X

- 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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

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

X

- Details

Name:	cspi_ActuarialAssumptionsUsedAxis=cspi_ProjectedBenefitObligationsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	cspi_ActuarialAssumptionsUsedAxis=cspi_NetPeriodicBenefitCostMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: