XML 38 R44.htm IDEA: XBRL DOCUMENT
v3.19.2

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2019
Retirement Benefits [Abstract] |
Obligations and Funded Status of Pension Plan | Obligations and Funded Status
|  | Farmer Bros. Plan As of June 30, |  | Brewmatic Plan As of June 30, |  | Hourly Employees’ Plan As of June 30, |  | Total
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018
Change in projected benefit obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at the beginning of the year |  | $ | 137,175 |  |  | $ | 146,291 |  |  | $ | 3,724 |  |  | $ | 4,079 |  |  | $ | 4,040 |  |  | $ | 4,329 |  |  | $ | 144,939 |  |  | $ | 154,699 |
Interest cost |  | 2,722 |  |  | 5,417 |  |  | 2,339 |  |  | 149 |  |  | 161 |  |  | 163 |  |  | 5,222 |  |  | 5,729 |
Actuarial (gain) loss |  | (1,571 | ) |  | (5,956 | ) |  | 8,482 |  |  | (227 | ) |  | 349 |  |  | (370 | ) |  | 7,260 |  |  | (6,553 | )
Benefits paid |  | (3,574 | ) |  | (8,577 | ) |  | (3,097 | ) |  | (277 | ) |  | (75 | ) |  | (82 | ) |  | (6,746 | ) |  | (8,936 | )
Pension settlement |  | (3,162 | ) |  | — |  |  | (21,286 | ) |  | — |  |  | — |  |  | — |  |  | (24,448 | ) |  | — |
Other - Plan merger |  | $ | (131,590 | ) |  | — |  |  | 131,590 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Projected benefit obligation at the end of the year |  | $ | — |  |  | $ | 137,175 |  |  | $ | 121,752 |  |  | $ | 3,724 |  |  | $ | 4,475 |  |  | $ | 4,040 |  |  | $ | 126,227 |  |  | $ | 144,939 |
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at the beginning of the year |  | $ | 97,211 |  |  | $ | 97,304 |  |  | $ | 3,719 |  |  | $ | 3,115 |  |  | $ | 3,629 |  |  | $ | 2,999 |  |  | $ | 104,559 |  |  | $ | 103,418 |
Actual return on plan assets |  | (6,236 | ) |  | 5,874 |  |  | 9,325 |  |  | 201 |  |  | 224 |  |  | 198 |  |  | 3,313 |  |  | 6,273 |
Employer contributions |  | 1,525 |  |  | 2,610 |  |  | 1,800 |  |  | 680 |  |  | — |  |  | 514 |  |  | 3,325 |  |  | 3,804 |
Benefits paid |  | (3,574 | ) |  | (8,577 | ) |  | (3,097 | ) |  | (277 | ) |  | (75 | ) |  | (82 | ) |  | (6,746 | ) |  | (8,936 | )
Pension settlement |  | (3,162 | ) |  | — |  |  | (22,100 | ) |  | — |  |  | — |  |  | — |  |  | (25,262 | ) |  | — |
Other - Plan merger |  | (85,764 | ) |  | — |  |  | 85,764 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Fair value of plan assets at the end of the year |  | $ | — |  |  | $ | 97,211 |  |  | $ | 75,411 |  |  | $ | 3,719 |  |  | $ | 3,778 |  |  | $ | 3,629 |  |  | $ | 79,189 |  |  | $ | 104,559 |
Funded status at end of year (underfunded) overfunded |  | $ | — |  |  | $ | (39,964 | ) |  | $ | (46,341 | ) |  | $ | (5 | ) |  | $ | (697 | ) |  | $ | (411 | ) |  | $ | (47,038 | ) |  | $ | (40,380 | )
Amounts recognized in consolidated balance sheets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current liabilities |  | — |  |  | (39,964 | ) |  | (46,341 | ) |  | (5 | ) |  | (697 | ) |  | (411 | ) |  | (47,038 | ) |  | (40,380 | )
Total |  | $ | — |  |  | $ | (39,964 | ) |  | $ | (46,341 | ) |  | $ | (5 | ) |  | $ | (697 | ) |  | $ | (411 | ) |  | $ | (47,038 | ) |  | $ | (40,380 | )
Amounts recognized in AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | — |  |  | 51,079 |  |  | 50,080 |  |  | 1,788 |  |  | 565 |  |  | 218 |  |  | 50,645 |  |  | 53,085 |
Total AOCI (not adjusted for applicable tax) |  | $ | — |  |  | $ | 51,079 |  |  | $ | 50,080 |  |  | $ | 1,788 |  |  | $ | 565 |  |  | $ | 218 |  |  | $ | 50,645 |  |  | $ | 53,085 |
Weighted average assumptions used to determine benefit obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 4.10 | % |  | 4.05 | % |  | 3.45 | % |  | 4.05 | % |  | 3.45 | % |  | 4.05 | % |  | 4.05 | % |  | 4.05 | %
Rate of compensation increase |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Schedule of Allocation of Plan Assets | Additional Disclosures
|  | Farmer Bros. Plan June 30, |  | Brewmatic Plan June 30, |  | Hourly Employees’ Plan June 30, |  | Total
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018
Comparison of obligations to plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation |  | $ | — |  |  | $ | 137,175 |  |  | $ | 121,752 |  |  | $ | 3,724 |  |  | $ | 4,475 |  |  | $ | 4,040 |  |  | $ | 126,227 |  |  | $ | 144,939 |
Accumulated benefit obligation |  | $ | — |  |  | $ | 137,175 |  |  | $ | 121,752 |  |  | $ | 3,724 |  |  | $ | 4,475 |  |  | $ | 4,040 |  |  | $ | 126,227 |  |  | $ | 144,939 |
Fair value of plan assets at measurement date |  | $ | — |  |  | $ | 97,211 |  |  | $ | 75,411 |  |  | $ | 3,719 |  |  | $ | 3,778 |  |  | $ | 3,629 |  |  | $ | 79,189 |  |  | $ | 104,559 |
Plan assets by category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  | $ | — |  |  | $ | 63,547 |  |  | $ | 48,464 |  |  | $ | 2,431 |  |  | $ | 2,440 |  |  | $ | 2,341 |  |  | $ | 50,904 |  |  | $ | 68,319 |
Debt securities |  | — |  |  | 27,608 |  |  | 22,461 |  |  | 1,056 |  |  | 1,100 |  |  | 1,065 |  |  | 23,561 |  |  | 29,729 |
Real estate |  | — |  |  | 6,056 |  |  | 4,486 |  |  | 232 |  |  | 238 |  |  | 223 |  |  | 4,724 |  |  | 6,511 |
Total |  | $ | — |  |  | $ | 97,211 |  |  | $ | 75,411 |  |  | $ | 3,719 |  |  | $ | 3,778 |  |  | $ | 3,629 |  |  | $ | 79,189 |  |  | $ | 104,559 |
Plan assets by category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  | — | % |  | 66 | % |  | 64 | % |  | 66 | % |  | 65 | % |  | 65 | % |  | 64 | % |  | 65 | %
Debt securities |  | — | % |  | 28 | % |  | 30 | % |  | 28 | % |  | 29 | % |  | 29 | % |  | 30 | % |  | 29 | %
Real estate |  | — | % |  | 6 | % |  | 6 | % |  | 6 | % |  | 6 | % |  | 6 | % |  | 6 | % |  | 6 | %
Total |  | — | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Fair values of plan assets were as follows:
|  | As of June 30, 2019
(In thousands) |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Investments measured at NAV
Brewmatic Plan |  | $ | 75,411 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 75,411 |
Hourly Employees’ Plan |  | $ | 3,778 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,778 |
|  | As of June 30, 2018
(In thousands) |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Investments measured at NAV
Farmer Bros. Plan |  | $ | 97,211 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 97,211 |
Brewmatic Plan |  | $ | 3,719 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,719 |
Hourly Employees’ Plan |  | $ | 3,629 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,629 |
The following is the target asset allocation for the Company's single employer pension plans— Brewmatic Plan and Hourly Employees' Plan—for fiscal 2020:
| Fiscal 2020
U.S. large cap equity securities | 37.0 | %
U.S. small cap equity securities | 4.6 | %
International equity securities | 22.4 | %
Debt securities | 30.0 | %
Real estate | 6.0 | %
Total | 100.0 | %
Schedule of Expected Benefit Payments | The estimated net gain and prior service credit that will be amortized from AOCI into net periodic benefit cost in fiscal 2020 are $0.6 million and $1.6 million, respectively.
(In thousands) |
Estimated Future Benefit Payments: |
Year Ending: |
June 30, 2020 | $ | 1,087 |
June 30, 2021 | $ | 1,138 |
June 30, 2022 | $ | 1,173 |
June 30, 2023 | $ | 1,220 |
June 30, 2024 | $ | 1,248 |
June 30, 2025 to June 30, 2029 | $ | 7,116 |
Expected Contributions: |
June 30, 2020 | $ | 1,087 |
The following benefit payments are expected to be paid over the next 10 fiscal years:
(In thousands) |  |  | Brewmatic Plan |  | Hourly Employees’ Plan
Year Ending: |  |
June 30, 2020 |  |  | $ | 6,720 |  |  | $ | 130 |
June 30, 2021 |  |  | $ | 6,550 |  |  | $ | 150 |
June 30, 2022 |  |  | $ | 6,770 |  |  | $ | 160 |
June 30, 2023 |  |  | $ | 6,940 |  |  | $ | 180 |
June 30, 2024 |  |  | $ | 7,060 |  |  | $ | 190 |
June 30, 2025 to June 30, 2029 |  |  | $ | 35,450 |  |  | $ | 1,100 |
Schedule of Multiemployer Plans | Contributions made by the Company to the multiemployer pension plans are as follows:
(In thousands) |  | WCTPP(1)(2)(3) |  | All Other Plans(4)
Year Ended: |  |  |  |
June 30, 2019 |  | $ | 3,634 |  |  | $ | 39 |
June 30, 2018 |  | $ | 1,605 |  |  | $ | 35 |
June 30, 2017 |  | $ | 2,114 |  |  | $ | 39 |
____________
(1) | Individually significant plan.
(2) | Less than 5% of total contribution to WCTPP based on WCTPP's FASB Disclosure Statement for the calendar year ended December 31, 2018.
(3) | The Company guarantees that one hundred seventy-three (173) hours will be contributed upon for all employees who are compensated for all available straight time hours for each calendar month. An additional 6.5% of the basic contribution must be paid for PEER or the Program for Enhanced Early Retirement.
(4) | Includes one plan that is not individually significant.
Schedule of Net Benefit Costs | The following table shows the components of net periodic postretirement benefit cost for the Retiree Medical Plan and Death Benefit for the fiscal years ended June 30, 2019, 2018 and 2017. Net periodic postretirement benefit cost for fiscal 2019 was based on employee census information as of June 30, 2019.
|  | Year Ended June 30,
(In thousands) |  | 2019 |  | 2018 |  | 2017
Components of Net Periodic Postretirement Benefit Cost (Credit): |  |  |  |  |  |
Service cost |  | $ | 530 |  |  | $ | 609 |  |  | $ | 760 |
Interest cost |  | 887 |  |  | 835 |  |  | 829 |
Amortization of net gain |  | (834 | ) |  | (841 | ) |  | (630 | )
Amortization of prior service credit |  | (1,757 | ) |  | (1,757 | ) |  | (1,757 | )
Net periodic postretirement benefit (credit) cost |  | $ | (1,174 | ) |  | $ | (1,154 | ) |  | $ | (798 | )
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) |
|  | Year Ended June 30,
(In thousands) |  | 2019 |  | 2018
Other Changes in Plan Assets and Benefit Obligations Recognized in OCI: |  |  |  |
Unrecognized actuarial gains (loss) |  | $ | 2,010 |  |  | $ | (70 | )
Amortization of net loss |  | 835 |  |  | 840 |
Amortization of prior service cost |  | 1,757 |  |  | 1,757 |
Total recognized in OCI |  | 4,602 |  |  | 2,527 |
Net periodic benefit cost |  | (1,174 | ) |  | (1,154 | )
Total recognized in net periodic benefit credit and OCI |  | $ | 3,428 |  |  | $ | 1,373 |
Components of Net Periodic Benefit Cost and Other Changes Recognized in Other Comprehensive Income (Loss) (OCI)
|  | Farmer Bros. Plan June 30, |  | Brewmatic Plan June 30, |  | Hourly Employees’ Plan June 30, |  | Total
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest cost |  | 2,722 |  |  | 5,417 |  |  | 2,339 |  |  | 149 |  |  | 161 |  |  | 163 |  |  | 5,222 |  |  | 5,729 |
Expected return on plan assets |  | (2,767 | ) |  | (5,490 | ) |  | (2,257 | ) |  | (161 | ) |  | (222 | ) |  | (173 | ) |  | (5,246 | ) |  | (5,824 | )
Amortization of net loss |  | 710 |  |  | 1,588 |  |  | 796 |  |  | 80 |  |  | — |  |  | 6 |  |  | 1,506 |  |  | 1,674 |
Pension settlement charge |  | 1,356 |  |  | — |  |  | 9,586 |  |  | — |  |  | — |  |  | — |  |  | 10,942 |  |  | — |
Net periodic benefit cost |  | $ | 2,021 |  |  | $ | 1,515 |  |  | $ | 10,464 |  |  | $ | 68 |  |  | $ | (61 | ) |  | $ | (4 | ) |  | $ | 12,424 |  |  | $ | 1,579 |
Other changes recognized in OCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 7,433 |  |  | $ | (6,340 | ) |  | $ | 1,413 |  |  | $ | (267 | ) |  | $ | 347 |  |  | $ | (394 | ) |  | $ | 9,193 |  |  | $ | (7,001 | )
Prior service cost (credit) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of net loss |  | (710 | ) |  | (1,588 | ) |  | (796 | ) |  | (80 | ) |  | — |  |  | (6 | ) |  | (1,506 | ) |  | (1,674 | )
Pension settlement charge |  | (1,356 | ) |  | — |  |  | (9,586 | ) |  | — |  |  | — |  |  | — |  |  | (10,942 | ) |  | — |
Allocation of net Loss - Plan merger |  | (56,446 | ) |  | — |  |  | 56,446 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net loss due to annuity purchase |  | — |  |  | — |  |  | 814 |  |  | — |  |  | — |  |  | — |  |  | 814 |  |  | — |
Total recognized in OCI |  | $ | (51,079 | ) |  | $ | (7,928 | ) |  | $ | 48,291 |  |  | $ | (347 | ) |  | $ | 347 |  |  | $ | (400 | ) |  | $ | (2,441 | ) |  | $ | (8,675 | )
Total recognized in net periodic benefit cost and OCI |  | $ | (49,058 | ) |  | $ | (6,413 | ) |  | $ | 58,755 |  |  | $ | (279 | ) |  | $ | 286 |  |  | $ | (404 | ) |  | $ | 9,983 |  |  | $ | (7,096 | )
Weighted-average assumptions used to determine net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 4.05 | % |  | 3.80 | % |  | 4.10 | % |  | 3.80 | % |  | 4.05 | % |  | 3.80 | % |  | 4.05 | % |  | 3.80 | %
Expected long-term return on plan assets |  | — | % |  | 6.75 | % |  | 6.75 | % |  | 6.75 | % |  | 6.75 | % |  | 6.75 | % |  | 6.75 | % |  | 6.75 | %
Rate of compensation increase |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
The following tables provide a reconciliation of the benefit obligation and plan assets:
|  | As of June 30,
(In thousands) |  | 2019 |  | 2018
Change in Benefit Obligation: |  |  |  |
Projected postretirement benefit obligation at beginning of year |  | $ | 21,283 |  |  | $ | 20,680 |
Service cost |  | 530 |  |  | 609 |
Interest cost |  | 887 |  |  | 835 |
Participant contributions |  | 605 |  |  | 699 |
Actuarial gains (losses) |  | 2,010 |  |  | (70 | )
Benefits paid |  | (1,223 | ) |  | (1,470 | )
Projected postretirement benefit obligation at end of year |  | $ | 24,092 |  |  | $ | 21,283 |
|  | Year Ended June 30,
(In thousands) |  | 2019 |  | 2018
Change in Plan Assets: |  |  |  |
Fair value of plan assets at beginning of year |  | $ | — |  |  | $ | — |
Employer contributions |  | 618 |  |  | 771 |
Participant contributions |  | 605 |  |  | 699 |
Benefits paid |  | (1,223 | ) |  | (1,470 | )
Fair value of plan assets at end of year |  | $ | — |  |  | $ | — |
Projected postretirement benefit obligation at end of year |  | 24,092 |  |  | 21,283 |
Funded status of plan |  | $ | (24,092 | ) |  | $ | (21,283 | )
|  | June 30,
(In thousands) |  | 2019 |  | 2018
Amounts Recognized in the Consolidated Balance Sheets Consist of: |  |  |  |
Current liabilities |  | $ | (1,068 | ) |  | $ | (810 | )
Non-current liabilities |  | (23,024 | ) |  | (20,473 | )
Total |  | $ | (24,092 | ) |  | $ | (21,283 | )
|  | Year Ended June 30,
(In thousands) |  | 2019 |  | 2018
Amounts Recognized in AOCI Consist of: |  |  |  |
Net gain |  | $ | (5,160 | ) |  | $ | (8,005 | )
Prior service credit |  | (6,936 | ) |  | (8,693 | )
Total AOCI |  | $ | (12,096 | ) |  | $ | (16,698 | )
Postretrement Prior Service Cost | The tables below show the remaining bases for the transition (asset) obligation, prior service cost (credit), and the calculation of the amortizable gain or loss.
Amortization Schedule |  |
Transition (Asset) Obligation: The transition (asset) obligations have been fully amortized.
Prior service cost (credit)-Medical only ($ in thousands):
Date Established |  | Balance at July 1, 2019 |  | Annual Amortization |  | Years Remaining |
January 1, 2008 |  | $ | (41 | ) |  | $ | 41 |  |  | 0.2 |
July 1, 2012 |  | (6,895 | ) |  | 1,527 |  |  | 4.5 |
|  | $ | (6,936 | ) |  | $ | 1,568 |  |  |  |
|  | Retiree Medical Plan |  | Death Benefit
|  | Year Ended June 30, |  | Year Ended June 30,
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Amortization of Net (Gain) Loss: |  |  |  |  |  |  |  |
Net (gain) loss as of July 1 |  | $ | (7,039 | ) |  | $ | (9,206 | ) |  | $ | 1,878 |  |  | $ | 1,201 |
Net (gain) loss subject to amortization |  | (7,039 | ) |  | (9,206 | ) |  | 1,878 |  |  | 1,201 |
Corridor (10% of greater of APBO or assets) |  | 1,490 |  |  | 1,280 |  |  | 919 |  |  | (848 | )
Net (gain) loss in excess of corridor |  | $ | (5,549 | ) |  | $ | (7,926 | ) |  | $ | 2,797 |  |  | $ | 353 |
Amortization years |  | 8.6 |  |  | 8.9 |  |  | 6.5 |  |  | 6.4 |
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates | A one percentage point change in assumed health care cost trend rates would have the following effects in fiscal 2020:
|  | 1-Percentage Point
(In thousands) |  | Increase |  | Decrease
Effect on total of service and interest cost components |  | $ | 67 |  |  | $ | (58 | )
Effect on accumulated postretirement benefit obligation |  | $ | 814 |  |  | $ | (745 | )

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
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=118255775&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 related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + 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 (s) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsInAccumulatedOtherComprehensiveIncomeLossToBeRecognizedOverNextFiscalYearTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care 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 (m) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesTableTextBlock
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=118255775&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 quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947 + Details
Name: | us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
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=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of net funded status of pension plans and/or other employee benefit plans. + 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=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetFundedStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration