XML 62 R43.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Pension and Retirement Plans (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items] |
Schedule of Net Benefit Costs | The components of net periodic benefit costs related to the U.S. and international plans are as follows:
|  | Year Ended September 30,
|  | 2019 |  | 2018
|  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
|  | (Amounts in thousands)
Pension: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest cost |  | $ | 362 |  | $ | 24 |  | $ | 386 |  | $ | 370 |  | $ | 25 |  | $ | 395
Expected return on plan assets |  |  | (327) |  |  | — |  |  | (327) |  |  | (312) |  |  | — |  |  | (312)
Amortization of net gain (loss) |  |  | 149 |  |  | (3) |  |  | 146 |  |  | 170 |  |  | (1) |  |  | 169
Net periodic benefit cost |  | $ | 184 |  | $ | 21 |  | $ | 205 |  | $ | 228 |  | $ | 24 |  | $ | 252
Post Retirement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | — |  | $ | 34 |  | $ | 34 |  | $ | — |  | $ | 40 |  | $ | 40
Interest cost |  |  | — |  |  | 53 |  |  | 53 |  |  | — |  |  | 47 |  |  | 47
Amortization of net loss |  |  | — |  |  | (20) |  |  | (20) |  |  | — |  |  | (18) |  |  | (18)
Net periodic cost |  | $ | — |  | $ | 67 |  | $ | 67 |  | $ | — |  | $ | 69 |  | $ | 69
Pension: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decrease in minimum liability included in other comprehensive income (loss) |  | $ | 914 |  |  | 18 |  | $ | 932 |  | $ | (462) |  | $ | (7) |  | $ | (469)
Post Retirement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decrease in minimum liability included in other comprehensive income (loss) |  |  | — |  |  | 131 |  |  | 131 |  |  | — |  |  | (6) |  |  | (6)
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decrease in minimum liability included in comprehensive income (loss) |  | $ | 914 |  | $ | 149 |  | $ | 1,063 |  | $ | (462) |  | $ | (13) |  | $ | (475)
Schedule of Changes in Projected Benefit Obligations | The following table presents an analysis of the changes in 2019 and 2018 of the benefit obligation, the plan assets and the funded status of the plans:
|  | Years Ended September 30
|  | 2019 |  | 2018
|  | Foreign |  | U.S. |  | Total |  | Foreign |  | U.S. |  | Total
|  | (Amounts in thousands)
Pension: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in projected benefit obligation (“PBO”) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance beginning of year |  | $ | 12,874 |  | $ | 585 |  | $ | 13,459 |  | $ | 13,285 |  | $ | 677 |  | $ | 13,962
Service cost |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Interest cost |  |  | 362 |  |  | 24 |  |  | 386 |  |  | 370 |  |  | 25 |  |  | 395
Changes in actuarial assumptions |  |  | 1,273 |  |  | 15 |  |  | 1,288 |  |  | (165) |  |  | (7) |  |  | (172)
Foreign exchange impact |  |  | (772) |  |  | — |  |  | (772) |  |  | (364) |  |  | — |  |  | (364)
Benefits paid |  |  | (290) |  |  | (110) |  |  | (400) |  |  | (252) |  |  | (110) |  |  | (362)
Projected benefit obligation at end of year |  | $ | 13,447 |  | $ | 514 |  | $ | 13,961 |  | $ | 12,874 |  | $ | 585 |  | $ | 13,459
Changes in fair value of plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 8,270 |  | $ | — |  | $ | 8,270 |  | $ | 8,239 |  | $ | — |  | $ | 8,239
Actual gain on plan assets |  |  | 194 |  |  | — |  |  | 194 |  |  | 291 |  |  | — |  |  | 291
Company contributions |  |  | 545 |  |  | 110 |  |  | 655 |  |  | 227 |  |  | 110 |  |  | 337
Foreign exchange impact |  |  | (481) |  |  | — |  |  | (481) |  |  | (235) |  |  | — |  |  | (235)
Benefits paid |  |  | (290) |  |  | (110) |  |  | (400) |  |  | (252) |  |  | (110) |  |  | (362)
Fair value of plan assets at end of year |  | $ | 8,238 |  | $ | — |  | $ | 8,238 |  | $ | 8,270 |  |  | — |  | $ | 8,270
Funded status \ net amount recognized |  | $ | (5,209) |  | $ | (514) |  | $ | (5,723) |  | $ | (4,604) |  | $ | (585) |  | $ | (5,189)
Post Retirement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in projected benefit obligation (“PBO”): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance beginning of year |  | $ | — |  | $ | 1,318 |  | $ | 1,318 |  | $ | — |  | $ | 1,255 |  | $ | 1,255
Service cost |  |  | — |  |  | 34 |  |  | 34 |  |  | — |  |  | 40 |  |  | 40
Interest cost |  |  | — |  |  | 53 |  |  | 53 |  |  | — |  |  | 47 |  |  | 47
Changes in actuarial assumptions |  |  | — |  |  | 111 |  |  | 111 |  |  | — |  |  | (24) |  |  | (24)
Projected benefit obligation at end of year |  | $ | — |  | $ | 1,516 |  | $ | 1,516 |  | $ | — |  | $ | 1,318 |  | $ | 1,318
Funded status \ net amount recognized |  | $ | — |  | $ | (1,516) |  | $ | (1,516) |  | $ | — |  | $ | (1,318) |  | $ | (1,318)
Schedule of Amounts Recognized in Balance Sheet | The amounts recognized in the consolidated balance sheet consist of:
|  | Years Ended September 30
|  | 2019 |  | 2018
|  | Foreign |  | U.S. |  | Total |  | Foreign |  | U.S. |  | Total
|  | (Amounts in thousands)
Pension: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit liability |  | $ | (5,209) |  | $ | (514) |  | $ | (5,723) |  | $ | (4,604) |  | $ | (585) |  | $ | (5,189)
Deferred tax |  |  | — |  |  | 15 |  |  | 15 |  |  | (1) |  |  | 22 |  |  | 21
Accumulated other comprehensive income |  |  | 6,165 |  |  | 24 |  |  | 6,189 |  |  | 5,251 |  |  | 13 |  |  | 5,264
Net amount recognized |  | $ | 956 |  | $ | (475) |  | $ | 481 |  | $ | 646 |  | $ | (550) |  | $ | 96
Post Retirement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit liability |  | $ | — |  | $ | (1,516) |  | $ | (1,516) |  | $ | — |  | $ | (1,320) |  | $ | (1,320)
Deferred tax |  |  | — |  |  | 41 |  |  | 41 |  |  | — |  |  | 93 |  |  | 93
Accumulated other comprehensive income (loss) |  |  | — |  |  | 113 |  |  | 113 |  |  | — |  |  | 34 |  |  | 34
Net amount recognized |  | $ | — |  | $ | (1,362) |  | $ | (1,362) |  | $ | — |  | $ | (1,193) |  | $ | (1,193)
Total pension and post retirement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit liability |  | $ | (5,209) |  | $ | (2,030) |  | $ | (7,239) |  | $ | (4,604) |  | $ | (1,904) |  | $ | (6,508)
Deferred tax |  |  | — |  |  | 56 |  |  | 56 |  |  | (1) |  |  | 115 |  |  | 114
Accumulated other comprehensive income |  |  | 6,165 |  |  | 137 |  |  | 6,302 |  |  | 5,251 |  |  | 47 |  |  | 5,298
Net amount recognized |  | $ | 956 |  | $ | (1,837) |  | $ | (881) |  | $ | 646 |  | $ | (1,742) |  | $ | (1,096)
Accumulated Benefit Obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension |  | $ | (13,447) |  | $ | (514) |  | $ | (13,961) |  | $ | (12,874) |  | $ | (585) |  | $ | (13,459)
Post Retirement |  |  | — |  |  | (1,516) |  |  | (1,516) |  |  | — |  |  | (1,320) |  |  | (1,320)
Total accumulated benefit obligation |  | $ | (13,447) |  | $ | (2,030) |  | $ | (15,477) |  | $ | (12,874) |  | $ | (1,905) |  | $ | (14,779)
Schedule of accrued benefit liability | Accrued benefit liability reported as:
|  | September 30,
|  | 2019 |  | 2018
|  | (Amounts in thousands)
Current accrued benefit liability |  | $ | 335 |  | $ | 340
Non-current accrued benefit liability |  |  | 6,904 |  |  | 6,168
Total accrued benefit liability |  | $ | 7,239 |  | $ | 6,508
Schedule of Expected Benefit Payments | 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)
2020 |  | $ | 401
2021 |  | $ | 408
2022 |  | $ | 441
2023 |  | $ | 475
2024 |  | $ | 514
Thereafter |  | $ | 843
Schedule of Allocation of Plan Assets | 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, 2019 |  | September 30, 2018
|  | 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
|  | (Amounts in thousands)
Cash on deposit |  | $ | 279 |  | $ | 279 |  | $ | — |  | $ | — |  | $ | 36 |  | $ | 36 |  | $ | — |  | $ | —
Pooled funds |  |  | 7,959 |  |  | 7,959 |  |  | — |  |  | — |  |  | 8,234 |  |  | 8,234 |  |  | — |  |  | —
Total plan assets |  | $ | 8,238 |  | $ | 8,238 |  | $ | — |  | $ | — |  | $ | 8,270 |  | $ | 8,270 |  | $ | — |  | $ | —
Projected Benefit Obligations |
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items] |
Schedule of Assumptions Used | 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, |
|  | 2019 |  | 2018 |  | 2019 |  | 2018 |
Discount rate: |  | 3.00 | % | 4.00 | % | 1.90 | % | 2.90 | %
Expected return on plan assets: |  |  |  |  |  | 3.40 | % | 3.80 | %
Rate of compensation increase: |  |  |  |  |  | — | % | — | %
Net Periodic Benefit Cost |
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items] |
Schedule of Assumptions Used | 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, |
|  | 2019 |  | 2018 |  | 2019 |  | 2018 |
Discount rate: |  | 4.00 | % | 3.75 | % | 1.90 | % | 2.80 | %
Expected return on plan assets: |  |  |  |  |  | 3.40 | % | 3.70 | %
Rate of compensation increase: |  |  |  |  |  | — | % | — | %

X
- Definition Tabular disclosure of the accrued pension benefit liability. + References No definition available. + Details
Name: | cspi_ScheduleOfAccruedPensionBenefitLiabilityTableTextBlock
Namespace Prefix: | cspi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=108410482&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=108410482&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=108410482&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=108410482&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://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=108410482&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://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=108410482&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: |