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Pension Liability (Tables) | 12 Months Ended
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Dec. 31, 2023
Pension Liability [Abstract] |
Schedule of Information on the Pension Plan | The following table provides information on the pension plan for the years ended December 31, 2023, 2022 and 2021:
|  | 2023 |  | 2022 |  | 2021
Service cost |  | $ | 53,920 |  |  | $ | 39,667 |  |  | $ | 25,206 |
Interest cost |  |  | 14,416 |  |  |  | 2,743 |  |  |  | 2,992 |
Expected return on assets |  |  | (14,767 | ) |  |  | (12,196 | ) |  |  | (4,249 | )
Effect of settlement, curtailment, plan amendment |  |  | — |  |  |  | (72,600 | ) |  |  | (5,810 | )
Actuarial loss outside corridor recognized |  |  | — |  |  |  | 3,091 |  |  |  | — |
Past service cost recognized in year |  |  | 3,031 |  |  |  | 2,855 |  |  |  | — |
Administrative expenses |  |  | 2,926 |  |  |  | 2,298 |  |  |  | 1,946 |
Net periodic pension cost |  | $ | 59,525 |  |  | $ | (34,142 | ) |  | $ | 20,085 |
Schedule of Projected Benefit Obligation and the Changes to the Fair Value of the Plan Assets of the Pension Plan | The reconciliation of the projected benefit obligation and the changes to the fair value of the plan assets of the pension plan are shown in the following table:
|  | 2023 |  | 2022
Projected benefit obligation, beginning of period |  | $ | 584,737 |  |  | $ | 927,369 |
Service cost |  |  | 53,920 |  |  |  | 39,667 |
Interest cost |  |  | 14,416 |  |  |  | 2,743 |
Transfers-in and (-out), net |  |  | 38,654 |  |  |  | (209,035 | )
Actuarial (gain)/loss |  |  | 123,388 |  |  |  | (152,048 | )
Currency conversion adjustments |  |  | (6,087 | ) |  |  | (23,959 | )
Projected benefit obligation, end of period |  | $ | 809,028 |  |  | $ | 584,737 |
Plan assets, beginning of period |  | $ | 448,615 |  |  | $ | 608,478 |
Actual return on plan assets |  |  | 27,844 |  |  |  | (51,764 | )
Employer contributions |  |  | 38,737 |  |  |  | 37,468 |
Participant contributions |  |  | 20,655 |  |  |  | 20,608 |
Transfers-in and (-out), net |  |  | 17,999 |  |  |  | (150,129 | )
Administration expenses |  |  | (2,926 | ) |  |  | (2,299 | )
Currency conversion adjustments |  |  | (2,581 | ) |  |  | (13,747 | )
Plan assets, end of period |  | $ | 548,343 |  |  | $ | 448,615 |
Accrued pension liability |  | $ | 260,685 |  |  | $ | 136,122 |
Schedule of unrecognized pension cost in accumulated other comprehensive income/loss | The following table shows the components of unrecognized pension cost in accumulated other comprehensive income/loss that have not yet been recognized as components of net periodic pension cost:
|  | 2023 |  | 2022
Net loss, beginning of period |  | $ | 50,791 |  |  | $ | 151,739 |
Other gain/loss during the period |  |  | 110,313 |  |  |  | (88,088 | )
Other prior year gain/loss recognized in period |  |  | — |  |  |  | (3,091 | )
Effect of settlement, curtailment |  |  | — |  |  |  | (6,913 | )
Amortization of pension related net loss |  |  | — |  |  |  | — |
Net loss, end of period |  |  | 161,104 |  |  |  | 53,647 |
Prior service cost, beginning of period |  |  | — |  |  |  | — |
Amortization of prior service cost |  |  | (3,031 | ) |  |  | (2,856 | )
Prior service cost end of period |  |  | (3,031 | ) |  |  | (2,856 | )
Total unrecognized pension cost, end of period |  | $ | 158,073 |  |  | $ | 50,791 |
Schedule of Weighted Average of the Key Assumptions used to Compute the Benefit Obligations | The weighted average of the key assumptions used to compute the benefit obligations were as follows:
|  | 2023 |  | 2022
Discount rate |  | 1.45 | % |  | 2.25 | %
Rate of increase in compensation level |  | 0.65 | % |  | 0.25 | %
Interest credit rate on savings accounts |  | 1.45 | % |  | 2.25 | %
Expected long-term rate of return on plan assets |  | 2.30 | % |  | 2.95 | %
Inflation rate |  | 1.25 | % |  | 0.85 | %

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