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Pension Benefit Plan
9 Months Ended
Sep. 30, 2019
Compensation And Retirement Disclosure [Abstract]  
Pension Benefit Plan

5. PENSION BENEFIT PLAN

We maintain a defined benefit pension plan covering employees in certain foreign countries.

The following table summarizes the components of net periodic pension cost for the three and nine months ended September 30, 2019 and 2018:

 

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(In thousands)

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Service cost

 

$

366

 

 

$

294

 

 

$

1,109

 

 

$

905

 

Interest cost

 

 

158

 

 

 

179

 

 

 

479

 

 

 

551

 

Expected return on plan assets

 

 

(346

)

 

 

(381

)

 

 

(1,049

)

 

 

(1,174

)

Amortization of actuarial losses

 

 

198

 

 

 

61

 

 

 

600

 

 

 

188

 

Net periodic pension cost

 

$

376

 

 

$

153

 

 

$

1,139

 

 

$

470

 

 

The components of net periodic pension cost, other than the service cost component, are included in other income (expense), net in the Condensed Consolidated Statements of Income. Service cost are included in cost of sales, selling, general and administrative expenses and research and development expenses in the Condensed Consolidated Statements of Income.