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Pension Benefit Plan
 3 Months Ended
Mar. 31, 2021
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 Months Ended

 

 

 

March 31,

 

(In thousands)

 

2021

 

 

2020

 

Service cost

 

$

314

 

 

$

310

 

Interest cost

 

 

87

 

 

 

108

 

Expected return on plan assets

 

 

(471

)

 

 

(410

)

Amortization of actuarial losses

 

 

278

 

 

 

237

 

Net periodic pension cost

 

$

208

 

 

$

245

 

 

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 revenue, selling, general and administrative expenses and research and development expenses in the Condensed Consolidated Statements of Income (Loss).