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Post-Retirement Benefit Plans
 12 Months Ended
Dec. 31, 2018
Retirement Benefits [Abstract]  
Post-Retirement Benefits Plans
Post-Retirement Benefit Plans 
Post-Retirement Benefit Contributions to French Government Agencies 
The Company is required by French law for our French employees to deduct specific monthly payroll amounts to support post-retirement benefit programs sponsored by the relevant government agencies in France. As the ultimate obligation is maintained by the French government agencies, there is no additional liability recorded by the Company in connection with these plans. (Income) expenses recognized for these plans were $(69) in 2018, $123 in 2017, and $348 in 2016. The 2018 and 2017 pension expense does not include the retirement indemnity curtailment gains of $148 and $717, respectively, which was associated with the reduction of certain defined benefit retirement plan liabilities due to the reduction in force. See Note 17: Restructuring Costs - France for more discussion.
Retirement Indemnity Obligation – France 
French law requires the Company to provide for the payment of a lump sum retirement indemnity to French employees based upon years of service and compensation at retirement. The retirement indemnity has been actuarially calculated on the assumption of voluntary retirement at a government-defined retirement age. Benefits do not vest prior to retirement. Any actuarial gains or losses are recognized in the Company’s consolidated statements of (loss) income in the periods in which they occur. 
The benefit obligation is calculated as the present value of estimated future benefits to be paid, using the following assumptions for the years ended December 31: 
Retirement Benefit Obligation Assumptions:
 
2018
 
2017
 
2016
 
 
 
 
 
 
 
Compensation rate increase
 
2.75
%
 
3.00
%
 
3.00
%
Discount rate
 
1.50
%
 
1.25
%
 
1.31
%
Employee turn-over
 
Actuarial standard and average of the last 5 years
Average age of retirement
 
60 to 65 years actuarial standard based on age and professional status
 
Certain actuarial assumptions, such as discount rate, have a significant effect on the amounts reported for net periodic benefit cost and accrued retirement indemnity benefit obligation amounts. The discount rate is determined annually by benchmarking a published long-term bond index using the iBoxx € Corporates AA 10+ index. 
Changes in the funded status of the retirement indemnity benefit plans were as follows for the years ended December 31: 
Retirement Benefit Obligation Activity:
 
2018
 
2017
 
 
 
 
 
Retirement indemnity benefit obligation, beginning of year
 
$
1,303

 
$
2,431

Service cost
 
93

 
132

Interest cost
 
17

 
21

Plan amendment
 
—

 
(829
)
Benefits paid
 
(12
)
 
—

Curtailment gain
 
(148
)
 
(717
)
Actuarial loss
 
(178
)
 
(25
)
Exchange rate changes
 
(51
)
 
290

Retirement indemnity benefit obligation, end of year
 
$
1,024

 
$
1,303

 
The lump sum retirement indemnity is accrued on the Company’s consolidated balance sheets within non-current other liabilities, excluding the current portion. As these are not funded benefit plans, there are no respective assets recorded. 
The future expected benefits to be paid over the next five years and for the five years thereafter is as follows for the years ended December 31: 
Future Retirement Indemnity Benefit Obligation:
 
Balance
 
 
 

2019
 
$
—

2020
 
—

2021
 
—

2022
 
17

2023
 
—

Next five years
 
158

Total
 
$
175