Workers Compensation Expense (Tables)

12 Months Ended

Dec. 31, 2020

Workers’ compensation expense consists of the following components:


	Year Ended		Year Ended		Year Ended
	December 31,		December 31,		December 31,
	2020		2019		2018

Self-insured occupational disease benefits:
Service cost	$	7,564	$	6,677	$	7,440
Interest cost⁽¹⁾		5,115		4,922		4,365
Net amortization⁽¹⁾		1,189		—		—
Total occupational disease	$	13,868	$	11,599	$	11,805
Traumatic injury claims and assessments		12,922		13,050		5,395
Total workers’ compensation expense	$	26,790	$	24,649	$	17,200

(1)

In accordance with the adoption of ASU 2017-07, “Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” these costs are recorded within Nonoperating expenses in the Consolidated Statements of Operations on the line item “Non-service related pension and postretirement benefit costs.”

Schedule of Changes in Occupational Disease Obligations


	Year Ended		Year Ended
	December 31,		December 31,
(In thousands)	2020		2019
Beginning of period	$	158,325	$	118,900
Service cost		7,564		6,677
Interest cost		5,115		4,922
Actuarial loss		19,327		35,993
Benefit and administrative payments		(7,330)		(8,167)
	$	183,001	$	158,325

Schedule of Occupational Disease Obligation Assumptions Used


	Year Ended December 31, 2020	Year Ended December 31, 2019
(Percentages)
Discount rate	2.48	3.31

Workers' compensation liabilities


	Year Ended		Year Ended
	December 31,		December 31,
	2020		2019
(In thousands)
Occupational disease costs	$	183,001	$	158,325
Traumatic and other workers’ compensation claims		76,953		73,393
Total obligations		259,954		231,718
Less amount included in accrued expenses		15,259		16,119
Noncurrent obligations	$	244,695	$	215,599