XML 77 R27.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Note G - Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2015
Notes Tables |
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block] |
|  | 2015 |  |  | 2014 |
Change in Benefit Obligation: |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 1,901 |  |  | $ | 1,796 |
Interest cost |  |  | 80 |  |  |  | 80 |
Actuarial loss |  |  | 144 |  |  |  | 165 |
Benefits paid |  |  | (45 | ) |  |  | (140 | )
Benefit obligation at end of year |  | $ | 2,080 |  |  | $ | 1,901 |
Change in Plan Assets: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 1,719 |  |  | $ | 1,662 |
Actual return on plan assets |  |  | (5 | ) |  |  | 226 |
Benefits paid |  |  | (45 | ) |  |  | (140 | )
Plan expenses |  |  | (27 | ) |  |  | (29 | )
Fair value of plan assets at end of year |  | $ | 1,642 |  |  | $ | 1,719 |
Reconciliation of Funded Status: |  |  |  |  |  |  |  |
Difference between benefit obligation and fair value of plan assets |  | $ | (438 | ) |  | $ | (182 | )
Unrecognized net actuarial loss in accumulated other comprehensive income |  |  | 904 |  |  |  | 679 |
Net amount recognized |  | $ | 466 |  |  | $ | 497 |
Projected benefit obligation |  | $ | 2,080 |  |  | $ | 1,901 |
Accumulated benefit obligation |  | $ | 2,080 |  |  | $ | 1,901 |
Fair value of plan assets |  | $ | 1,642 |  |  | $ | 1,719 |
Schedule of Net Benefit Costs [Table Text Block] |
|  | 2015 |  |  | 2014 |
Interest cost |  | $ | 80 |  |  | $ | 80 |
Expected return on plan assets |  |  | (115 | ) |  |  | (105 | )
Recognized actuarial loss |  |  | 46 |  |  |  | 46 |
Settlement loss |  |  | 20 |  |  |  | 49 |
Net periodic benefit expense |  | $ | 31 |  |  | $ | 70 |
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
|  | 2015 |  |  | 2014 |
Net loss |  | $ | 265 |  |  | $ | 45 |
Settlement loss |  |  | (20 | ) |  |  | (50 | )
Amortization of net loss |  |  | (47 | ) |  |  | (46 | )
Plan expenses |  |  | 27 |  |  |  | 29 |
Total recognized in other comprehensive income (loss) |  | $ | 225 |  |  | $ | (22 | )
Total recognized in net periodic benefit cost and other comprehensive income |  | $ | 256 |  |  | $ | 48 |
Schedule of Expected Benefit Payments [Table Text Block] |
2016 |  | $ | 22 |
2017 |  |  | 53 |
2018 |  |  | 74 |
2019 |  |  | 113 |
2020 |  |  | 124 |
2021-2025 |  |  | 673 |
|  | $ | 1,059 |
Schedule of Assumptions Used [Table Text Block] |
|  | 2015 |  |  | 2014 |
Discount rate |  |  | 4.33 | % |  |  | 4.80 | %
Expected long-term rate of return |  |  | 7.00 | % |  |  | 7.00 | %
Compensation increase rate |  | N/A |  |  | N/A |
Schedule of Weighted Average Allocation of Assets Related to Defined Benefit Plans Disclosure [Table Text Block] |
|  | 2015 |  |  | 2014 |  |  | Target Allocation |
Equity securities |  |  | 53 | % |  |  | 49 | % |  |  | 49 | %
Debt securities |  |  | 45 | % |  |  | 45 | % |  |  | 46 | %
Commodities |  |  | — |  |  |  | — |  |  |  | 2 | %
Cash and money market funds |  |  | 2 | % |  |  | 6 | % |  |  | 3 | %
|  |  | 100 | % |  |  | 100 | % |  |  | 100 | %
Schedule of Allocation of Plan Assets [Table Text Block] |
|  | Total |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Cash and money market funds |  | $ | 37 |  |  | $ | 37 |  |  | $ | — |  |  | $ | — |
Equity securities (1) |  | $ | 872 |  |  | $ | 872 |  |  | $ | — |  |  | $ | — |
Debt securities (2) |  | $ | 733 |  |  | $ | 733 |  |  | $ | — |  |  | $ | — |
Total |  | $ | 1,642 |  |  | $ | 1,642 |  |  | $ | — |  |  | $ | — |

X
- Definition Tabular disclosure of the weighted-average asset allocation related to defined benefit plans. + References No definition available. + Details
Name: | naii_ScheduleOfWeightedAverageAllocationOfAssetsRelatedToDefinedBenefitPlansDisclosureTableTextBlock
Namespace Prefix: | naii_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=58740216&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 net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=58740216&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 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=58740216&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration