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Pension Benefit Plan
6 Months Ended
Jun. 30, 2020
Compensation And Retirement Disclosure [Abstract]  
Pension Benefit Plan

5. PENSION BENEFIT PLAN

The following table summarizes the components of net periodic pension cost related to a defined benefit pension plan covering employees in certain foreign countries for the three and six months ended June 30, 2020 and 2019:

 

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

(In thousands)

 

2020

 

 

2019

 

 

2020

 

 

2019

 

Service cost

 

$

307

 

 

$

368

 

 

$

617

 

 

$

743

 

Interest cost

 

 

108

 

 

 

159

 

 

 

216

 

 

 

321

 

Expected return on plan assets

 

 

(407

)

 

 

(348

)

 

 

(817

)

 

 

(703

)

Amortization of actuarial losses

 

 

235

 

 

 

199

 

 

 

472

 

 

 

402

 

Net periodic pension cost

 

$

243

 

 

$

378

 

 

$

488

 

 

$

763

 

 

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 (Loss). Service cost is included in cost of sales, selling, general and administrative expenses and research and development expenses in the Condensed Consolidated Statements of Income (Loss).