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Note 16 - Employee Benefit Plans | 3 Months Ended
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Apr. 01, 2018
Notes to Financial Statements |
Pension and Other Postretirement Benefits Disclosure [Text Block] |
( 1 6 ) | Employee Benefit Plans
Pension expense (benefit) consisted of the following (in thousands):
|  | Three Months Ended |
|  | April 1, |  |  | April 2, |
|  | 2018 |  |  | 2017 |
|  | (Unaudited) |
Service cost |  | $ | 2 |  |  | $ | 2 |
Interest cost on projected benefit obligation |  |  | 333 |  |  |  | 388 |
Net amortizations of actuarial loss |  |  | 168 |  |  |  | 183 |
Expected return on plan assets |  |  | (326 | ) |  |  | (415 | )
Net periodic benefit cost |  | $ | 177 |  |  | $ | 158 |
In the first quarter of 2018, the Company adopted ASU 2017 - 07, which requires the Company to disaggregate the service cost component from other components of net periodic benefit costs and report the service cost component in the same line item as other compensation costs and the other components of net periodic benefit costs (which include interest costs, expected return on plan assets and amortization of actuarial gains and losses) separately and outside a subtotal of operating income. As this ASU requires application on a retrospective basis, the Company restated the prior period presentation for the adoption of this ASU, resulting in a decrease in operating loss and an decrease in other income of $156,000 for the three -month period ended April 2, 2017. The net periodic benefit cost of the defined benefit pension plans incurred during the three -month periods ended April 1, 2018 and April 2, 2017 are reflected in the following captions in the accompanying consolidated statements of operations (in thousands):
|  | Three Months Ended |
|  | April 1, |  |  | April 2, |
|  | 2018 |  |  | 2017 |
|  | (Unaudited) |
Service cost: |  |  |  |  |  |  |  |
Selling, general and administrative expenses |  |  | (2 | ) |  |  | (2 | )
Other net periodic benefit costs: |  |  |  |  |  |  |  |
Other (income), net |  |  | (175 | ) |  |  | (156 | )
Total |  | $ | (177 | ) |  | $ | (158 | )

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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