(

)

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

2018

and

April

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	)