Note 15. Postemployment Benefits

6 Months Ended

Dec. 31, 2019

Postemployment Benefits [Abstract]

Postemployment Benefits Disclosure

Postemployment Benefits

Our domestic employees participate in severance plans which provide severance benefits to eligible employees meeting the plans’ qualifications, primarily for involuntary termination without cause.

The components of net periodic postemployment benefit cost applicable to our severance plans were as follows:

	Three Months Ended						Six Months Ended
	December 31						December 31
(Amounts in Thousands)	2019			2018			2019			2018
Service cost	$	119		$	126		$	245		$	253
Interest cost	18			24			37			47
Amortization of actuarial income	(90		)	(103		)	(178		)	(202		)
Net periodic benefit cost	$	47		$	47		$	104		$	98

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, such as restructuring actions, are not estimable using actuarial methods and are expensed in accordance with the applicable U.S. GAAP.