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Pension and Postretirement Benefits other than Pensions
3 Months Ended
Mar. 31, 2013
Pension and Postretirement Benefits other than Pensions

6. Pension and Postretirement Benefits other than Pensions

The following tables disclose the amount of net periodic benefit cost for the three months ended March 31, 2012 and 2013 for the Company’s defined benefit plans and other postretirement benefit plans:

 

     Pension Benefits  
     Three Months Ended March 31,  
     2012     2013  
     U.S.     Non-U.S.     U.S.     Non-U.S.  

Service cost

   $ 287      $ 803      $ 305      $ 888   

Interest cost

     3,476        1,972        3,052        1,710   

Expected return on plan assets

     (3,868     (1,003     (4,342     (949

Amortization of prior service cost and recognized actuarial loss

     124        95        344        330   
  

 

 

   

 

 

   

 

 

   

 

 

 

Net periodic benefit cost (gain)

   $ 19      $ 1,867      $ (641   $ 1,979   
  

 

 

   

 

 

   

 

 

   

 

 

 
     Other Postretirement Benefits  
     Three Months Ended March 31,  
     2012     2013  
     U.S.     Non-U.S.     U.S.     Non-U.S.  

Service cost

   $ 136      $ 192      $ 147      $ 168   

Interest cost

     449        210        407        188   

Amortization of prior service cost (credit) and recognized actuarial (gain) loss

     (444     34        (281     (36

Other

     19        —         6        —    

Curtailment gain

     (1,539     —         —         —    
  

 

 

   

 

 

   

 

 

   

 

 

 

Net periodic benefit cost (gain)

   $ (1,379   $ 436      $ 279      $ 320   
  

 

 

   

 

 

   

 

 

   

 

 

 

The curtailment gain for the three months ended March 31, 2012 in the table above resulted from the closure of a U.S. facility and was recorded as a reduction to restructuring expense.