Note 11. Postemployment Benefits

3 Months Ended

Sep. 30, 2013

Postemployment Benefits

Kimball maintains severance plans for all domestic employees. These plans provide severance benefits to eligible employees meeting the plans' qualifications, primarily involuntary termination without cause. The components of net periodic postemployment benefit cost applicable to our severance plans were as follows:



	Three Months Ended
	September 30
(Amounts in Thousands)	2013		2012
Service cost	$	237	$	200
Interest cost	34		50
Amortization of prior service costs	71		71
Amortization of actuarial loss	90		92
Net periodic benefit cost	$	432	$	413

The benefit cost in the above table includes only normal recurring levels of severance activity, as estimated using an actuarial method. Unusual or non-recurring severance actions are not estimable using actuarial methods and are expensed in accordance with the applicable U.S. GAAP.