Note 7. Employee Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Table Text Block Supplement [Abstract]

Schedule of Settlement of Pension Plan Liabilities

The balance of the Pension Settlement Obligation is recorded on the balance sheet as of December 31, 2018 and 2017 as follows:  

	2018	2017
Current portion of pension settlement obligation	$    438	$    409
Pension settlement obligation, net of current portion	4,042	4,478
Total Pension Settlement Obligation	$ 4,480	$ 4,887

Schedule of Costs of Retirement Plans, changes in benefit obligation

Information concerning the obligations, plan assets and funded status of employee retirement defined benefit plans are provided below: 

Changes in benefit obligation	2018	2017
Projected benefit obligation - beginning of year	$   4,650	$  4,851
Interest cost	136	156
Actuarial loss (gain)	(119)	103
Benefits paid	(445)	(460)
Projected benefit obligation - end of year	$   4,222	$  4,650
Changes in plan assets	2018	2017
Contributions	$      445	$     460
Benefits paid	(445)	(460)
Fair value of plan assets - end of year	$          -	$          -

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)

Net amount recognized	2018	2017
Unfunded status	$ (4,222)	$ (4,650)
Unrecognized net actuarial loss	1,976	2,176
Net amount recognized	$ (2,246)	$ (2,474)

Schedule of Amounts Recognized in Balance Sheet

Amounts recognized in the consolidated balance sheets consisted of:

	2018	2017
Accrued liability	$ (4,222)	$ (4,650)
Accumulated other comprehensive loss	1,976	2,176
Net amount recognized	$ (2,246)	$ (2,474)

Schedule of Net Periodic Benefit Cost

Components of net periodic benefit cost:

	2018	2017
Interest cost	$      136	$     156
Amortization of actuarial loss	81	75
Amortization of prior year service cost	-	-
Net periodic benefit expense	$      217	$     231

Schedule of Expected Benefit Payments

As of December 31, 2018, the following benefits are expected to be paid based on actuarial estimates and prior experience:

Years Ending December 31,	SERP
2019	$    621
2020	$    426
2021	$    414
2022	$    407
2023	$    392
2024-2028	$ 1,527