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Benefit Plans And Obligations For Termination Indemnity (Tables)
12 Months Ended
Dec. 31, 2025
Defined Benefit Plan Disclosure [Line Items]  
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements
The following table sets forth the Plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2025 and 2024:
 December 31, 2025December 31, 2024
Changes in benefit obligation:  
Benefit obligation at beginning of year$510,130 $566,786 
Service cost1,950 10,200 
Interest cost25,851 24,605 
Exchange rate differences31,286 (251)
Actuarial gain(16,342)(56,174)
Benefits paid(30,555)(35,036)
Effect of settlement commitment(273,937)— 
Benefit obligation at end of year$248,383 $510,130 
Changes in the Plans’ assets:  
Fair value of Plans’ assets at beginning of year$301,816 $290,008 
Benefit assets related to acquired companies— 203 
Actual return on Plans’ assets (net of expenses)27,116 21,287 
Employer contribution1,184 6,719 
Benefits paid(18,537)(16,401)
Exchange rate differences1,195 — 
Assets transferred to defined contribution plan(30,526)— 
Effect of settlement commitment(273,937)— 
Fair value of Plans’ assets at end of year$8,311 $301,816 
Accrued benefit cost, end of year: 
Funded (unfunded) status$(240,074)$(208,316)
Unrecognized net actuarial loss(68,944)(117,865)
 $(309,018)$(326,181)
Amount recognized in the statement of financial position:  
Accrued benefit liability, current$(35,273)$(38,200)
Accrued benefit liability, non-current(204,801)(170,116)
Accumulated other comprehensive income, pre-tax(68,944)(117,865)
$(309,018)$(326,181)
Components Of Net Periodic Pension Cost
 Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Components of the Plans’ net periodic pension cost:   
Service cost$1,950 $10,200 $5,578 
Interest cost25,851 24,605 29,429 
Expected return on Plans’ assets(21,330)(17,742)(17,825)
Amortization of prior service cost— — (1,246)
Recognition of net actuarial gain(27,591)(30,343)(5,098)
Total net periodic benefit cost$(21,120)$(13,280)$10,838 
Additional information   
Accumulated benefit obligation$248,382 $510,130 $561,350 
Weighted Average Assumptions
 December 31, 2025December 31, 2024
Weighted average assumptions:  
Discount rate as of December 314.4 %5.4 %
Expected long-term rate of return on Plans’ assets— %7.0 %
Rate of compensation increase3.5 %1.5 %
Asset Allocation By Category
Asset allocation by category as of December 31:
 20252024
Asset category:  
Equity Securities46.0 %49.2 %
Debt Securities54.0 %48.4 %
Other— %2.4 %
Total100.0 %100.0 %
Target Asset Allocation For The Plan
The investment policy of ESA is directed toward a broad range of securities. The diversified portfolio seeks to maximize investment return while minimizing the risk levels associated with investing. The investment policy is structured to consider the Plans' obligations and the expected timing of benefit payments. The target asset allocation for the Plans' years presented is as follows:
 20252024
Asset category:  
Equity Securities46.0 %53.0 %
Debt Securities54.0 %46.0 %
Other
— %1.0 %
Total100.0 %100.0 %
Fair Value Of The Asset Values By Category
The fair value of the asset values by category at December 31, 2025, was as follows:
 TotalQuoted prices in active markets for identical assets (level 1)Significant observable inputs
(level 2)
Significant unobservable inputs
(level 3)
Asset category
Cash$4,453 $4,453 — — 
Cash equivalents:    
Money market funds (a)
3,858 3,858 — — 
Mutual funds (d)
— 
Total$8,311 $8,311 $— $— 

(a) This category includes highly liquid daily traded cash-like vehicles.
(b) This category invests in highly liquid mutual funds representing a diverse offering of debt issuance.
(c) This category represents common stocks of companies domiciled outside of the U.S.; they can be represented by ordinary shares or American Depository Receipts (ADRs).
(d) This category represents mutual funds investing principally in a variety of equity assets.
Effect Of A 1% Change In The Health Care Cost Trend Rate
The effect of a 1% change in the health care cost trend rate at December 31, 2025 was as follows:
 1% increase1% decrease
Net periodic benefit cost$17 $(15)
Benefit obligation$115 $(104)
Retiree Medical Plan  
Defined Benefit Plan Disclosure [Line Items]  
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements The following table sets forth the retiree medical plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2025 and 2024:
 December 31, 2025December 31, 2024
Change in benefit obligation:  
Benefit obligation at beginning of period$1,239 $1,231 
Service cost109 128 
Interest cost66 58 
Actuarial (gain) loss88 (148)
Employee contribution
Benefits paid(23)(39)
Benefit obligation at end of period$1,484 $1,239 
Change in plan assets:  
Employer contribution$19 $31 
Employee contribution
Benefits paid(23)(39)
Fair value of Plan assets at end of period$— $— 

 Year ended December 31, 2025Year ended December 31, 2024
Accrued benefit cost, end of period:  
Funded (unfunded) status$(1,484)$(1,238)
Unrecognized net actuarial gain
(1,380)(1,626)
Accrued benefit cost, end of period$(2,864)$(2,864)
Amounts recognized in the statement of financial position:  
Accrued benefit liability, current$(109)$(61)
Accrued benefit liability, non-current(1,375)(1,177)
Accumulated other comprehensive gain, pretax(1,380)(1,626)
Net amount recognized$(2,864)$(2,864)

Components of net periodic pension cost (for period):Year ended December 31, 2025Year ended December 31, 2024
Service cost$109 $128 
Interest cost66 58 
Amortization of net actuarial gain(157)(138)
Total net periodic benefit cost$18 $48 
Note 17 - BENEFIT PLANS AND OBLIGATIONS FOR TERMINATION INDEMNITY (Cont.)

2.    Retiree Medical Plan (Cont.)
Assumptions as of end of period:Year ended December 31, 2025Year ended December 31, 2024
Discount rate5.10 %5.50 %
Health care cost trend rate assumed for next year7.00 %6.50 %
Ultimate health care cost trend rate4.00 %4.00 %