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Accrued Severance Benefits, Changes in Accrued Severance Benefits (Details) - USD ($) $ in Thousands | 3 Months Ended |
--- | --- | ---
Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2022
Accrued Severance Benefits [Abstract] |  |  |
Percentage of employees eligible for severance benefits | 97.00% |  |
Beginning balance | $ 48,496 | $ 51,567 |
Provisions | 2,330 | 1,670 |
Severance payments | (871) | (1,389) |
Translation adjustments | (1,381) | (1,077) |
Ending balance | 48,574 | 50,771 |
Less: Cumulative contributions to severance insurance deposit accounts | (24,747) | (17,954) |
The National Pension Fund | (40) | (50) |
Group severance insurance plan | (179) | (195) |
Accrued severance benefits, net | $ 23,608 | $ 32,572 | $ 23,121

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- Definition The carrying amount as of the balance sheet date of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -SubTopic 10 -Section 25 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=6410138&loc=d3e79691-111665 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -SubTopic 10 -Section 25 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=6410138&loc=d3e79708-111665 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 + Details
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- Definition Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment. + References No definition available. + Details
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