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Retirement Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2013
Defined Benefit Pension Plans
  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Assumptions used in accounting for the defined benefit plan
The assumptions used in accounting for the defined benefit plans were as follows for the years ended December 31:
 
2013
 
2012
 
2011
United States Plans
 
 
 
 
 
Weighted average discount rates for pension benefit obligation
4.00% - 4.75%

 
3.50% - 3.90%

 
4.30% - 4.55%

Weighted average discount rates for net periodic benefit cost
3.50% - 4.70%

 
4.30% - 4.55%

 
5.10% - 5.30%

Expected long-term rate of return on assets for pension benefit obligation
7.75
%
 
7.75
%
 
8.25
%
Expected long-term rate of return on assets for net periodic benefit cost
7.75
%
 
8.25
%
 
8.50
%
Non-U.S. Plan
 
 
 
 
 
Weighted average discount rates for pension benefit obligation
4.50
%
 
4.00
%
 
4.25
%
Weighted average discount rates for net periodic benefit cost
4.00
%
 
4.25
%
 
5.25
%
Rate of increase in compensation levels
3.50
%
 
3.50
%
 
3.50
%
Expected long-term rate of return on assets for pension benefit obligation
6.00
%
 
6.00
%
 
6.25
%
Expected long-term rate of return on assets for net periodic benefit cost
6.00
%
 
6.25
%
 
6.50
%
Net periodic benefit income and expense for the defined benefit plan
Set forth below is a detail of the net periodic pension expense (income) for the defined benefit plans for the years ended December 31:
 
2013
 
2012
 
2011
United States Plans
 
 
 
 
 
Interest cost
$
2,766

 
$
3,056

 
$
3,374

Expected return on plan assets
(4,513
)
 
(4,344
)
 
(4,430
)
Amortization of actuarial loss
1,822

 
2,772

 
2,326

Amortization of prior service credit
(47
)
 
(100
)
 
(99
)
Curtailment gain
(1,701
)
 
—

 
—

Net periodic pension expense (income)
$
(1,673
)
 
$
1,384

 
$
1,171

 
 
 
 
 
 
Non-U.S. Plan
 
 
 
 
 
Interest cost
$
197

 
$
208

 
$
229

Expected return on plan assets
(282
)
 
(287
)
 
(336
)
Amortization of actuarial loss
121

 
131

 
53

Net periodic pension expense (income)
$
36

 
$
52

 
$
(54
)
Changes in plan assets and benefit obligations recognized in comprehensive income (loss)
Set forth below is a detail of other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for the years ended December 31:
 
2013
 
2012
 
2011
United States Plans
 
 
 
 
 
Current year actuarial (gain) loss
$
(11,503
)
 
$
3,131

 
$
6,972

Amortization of actuarial loss
(1,822
)
 
(2,772
)
 
(2,326
)
Current year prior service credit
(1,331
)
 
—

 
—

Amortization of prior service credit
47

 
100

 
99

Curtailment gain
1,701

 
—

 
—

Total recognized in other comprehensive (income) loss
$
(12,908
)
 
$
459

 
$
4,745

Non-U.S. Plan
 
 
 
 
 
Current year actuarial (gain) loss
$
(735
)
 
$
45

 
$
1,218

Amortization of actuarial loss
(121
)
 
(131
)
 
(53
)
Total recognized in other comprehensive (income) loss
$
(856
)
 
$
(86
)
 
$
1,165
Changes in benefit obligations during the year and funded status of defined benefit plan
The following table sets forth the changes in the benefit obligation and the plan assets during the year and the funded status of the defined benefit plans at December 31:
 
2013
 
2012
 
U.S.
Plans
 
Non-U.S.
Plan
 
U.S. Plans
 
Non-U.S.
Plan
Change in benefit obligation
 
 
 
 
 
 
 
Projected benefit obligation at beginning of year
$
72,977

 
$
5,212

 
$
69,796

 
$
4,877

Interest cost
2,766

 
197

 
3,056

 
208

Actuarial (gain) loss
(4,488
)
 
(317
)
 
5,302

 
167

Benefits paid
(4,715
)
 
(160
)
 
(5,177
)
 
(148
)
Plan amendments
(1,441
)
 
—

 
—

 
—

Foreign currency exchange rate changes
—

 
(329
)
 
—

 
108

Projected benefit obligation at end of year
$
65,099

 
$
4,603

 
$
72,977

 
$
5,212

Accumulated benefit obligation at end of year
$
65,099

 
$
4,603

 
$
72,977

 
$
5,212

Change in plan assets
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
$
60,012

 
$
4,961

 
$
51,620

 
$
4,597

Actual return on plan assets
11,383

 
719

 
6,513

 
410

Employer contributions
490

 
—

 
7,056

 
—

Benefits paid
(4,715
)
 
(160
)
 
(5,177
)
 
(148
)
Foreign currency exchange rate changes
—

 
(334
)
 
—

 
102

Fair value of plan assets at end of year
$
67,170

 
$
5,186

 
$
60,012

 
$
4,961

Funded status at end of year
$
2,071

 
$
583

 
$
(12,965
)
 
$
(251
)
Amounts recognized in the balance sheets consist of:
 
 
 
 
 
 
 
Noncurrent assets
$
8,005

 
$
583

 
$
20

 
$
—

Current liabilities
(1,138
)
 
—

 
(477
)
 
—

Non-current liabilities
(4,796
)
 
—

 
(12,508
)
 
(251
)
 
$
2,071

 
$
583

 
$
(12,965
)
 
$
(251
)
Components of accumulated other comprehensive loss (income) consist of:
 
 
 
 
 
 
 
Actuarial loss
$
18,861

 
$
1,380

 
$
32,187

 
$
2,385

Prior service cost
626

 
—

 
210

 
—

Deferred taxes
(7,854
)
 
(576
)
 
(13,216
)
 
(945
)
 
$
11,633

 
$
804

 
$
19,181

 
$
1,440
Future benefit payments
Future pension benefit payments expected to be paid from assets of the pension plans are:
 
U.S. Plans
 
Non-U.S. Plan
2014
$
5,247

 
$
151

2015
4,530

 
162

2016
4,726

 
170

2017
4,512

 
185

2018
4,527

 
183

2019 - 2023
23,185

 
1,232

 
$
46,727

 
$
2,083
Actual allocation percentage and target allocation percentage for pension plan assets
The following is the actual allocation percentage and target allocation percentage for the U.S. pension plan assets at December 31:
 
2013
Actual
Allocation
 
2012
Actual
Allocation
 
Target Allocation
Range
U.S. equity securities
53.6
%
 
52.0
%
 
41.0% - 62.0%
Non-U.S. equity securities
13.0
%
 
12.5
%
 
10.0% - 16.0%
Fixed income securities
32.9
%
 
34.5
%
 
30.0% - 40.0%
Money market
0.5
%
 
1.0
%
 
0.0% - 10.0%
The following is the actual allocation percentage and target allocation percentage for the Non-U.S. pension plan assets at December 31:
 
2013
Actual
Allocation
 
2012
Actual
Allocation
 
Target Allocation
Range
Canadian equity securities
31.0
%
 
34.0
%
 
25.0% - 35.0%
Non-Canadian equity securities
32.0
%
 
37.0
%
 
25.0% - 35.0%
Fixed income securities
37.0
%
 
29.0
%
 
30.0% - 50.0%
Cash and cash equivalents
—
%
 
—
%
 
0.0% - 5.0%
Fair value of pension plan assets
Following are the values as of December 31:
 
Level 1
 
Level 2
 
2013
 
2012
 
2013
 
2012
U.S. equity securities
$
35,980

 
$
31,357

 
$
—

 
$
—

Non-U.S. equity securities
8,701

 
7,440

 
3,288

 
3,496

Fixed income securities
22,125

 
20,605

 
1,898

 
1,465

Money market
364

 
610

 
—

 
—

Total
$
67,170

 
$
60,012

 
$
5,186

 
$
4,961
Other Postretirement Benefit Plans, Defined Benefit
  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Assumptions used in accounting for the defined benefit plan
The assumptions used in accounting for the postretirement health care plans are set forth below for the years ended December 31:
 
2013
 
2012
 
2011
Weighted average discount rates for benefit obligation
3.85
%
 
3.05
%
 
3.90
%
Weighted average discount rates for net periodic benefit cost
3.05
%
 
3.90
%
 
4.70
%
Health care cost trend rate assumed for next year
7.0
%
 
7.0
%
 
7.5
%
Rate to which the cost trend rate is assumed to decline (ultimate trend rate)
5.0
%
 
5.0
%
 
5.0
%
Year that the rate reaches the ultimate trend rate
2022

 
2022

 
2018
Net periodic benefit income and expense for the defined benefit plan
Set forth below is a detail of the net periodic benefit expense for the postretirement health care plans for the years ended December 31:
 
2013
 
2012
 
2011
Service cost
$
77

 
$
79

 
$
98

Interest cost
98

 
120

 
151

Amortization of actuarial loss
52

 
40

 
27

Amortization of prior service credit
(107
)
 
(156
)
 
(160
)
Net periodic benefit expense
$
120

 
$
83

 
$
116
Changes in plan assets and benefit obligations recognized in comprehensive income (loss)
Set forth below is a detail of other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for the years ended December 31:
 
2013
 
2012
 
2011
Current year actuarial loss
$
16

 
$
295

 
$
15

Amortization of actuarial loss
(52
)
 
(40
)
 
(27
)
Amortization of prior service credit
107

 
156

 
160

Total recognized in other comprehensive income
$
71

 
$
411

 
$
148
Changes in benefit obligations during the year and funded status of defined benefit plan
The following sets forth the changes in benefit obligations during the year and the funded status of the postretirement health care at December 31:
 
2013
 
2012
Change in benefit obligation
 
 
 
Benefit obligation at beginning of year
$
3,283

 
$
3,131

Service cost
77

 
79

Interest cost
98

 
120

Actuarial loss
16

 
295

Benefits paid
(365
)
 
(342
)
Benefit obligation at end of year
$
3,109

 
$
3,283

Funded status at end of year
$
(3,109
)
 
$
(3,283
)
Amounts recognized in the balance sheets consist of:
 
 
 
Current liabilities
$
(257
)
 
$
(241
)
Noncurrent liabilities
(2,852
)
 
(3,042
)
 
$
(3,109
)
 
$
(3,283
)
Components of accumulated other comprehensive loss (income) consist of:
 
 
 
Actuarial loss
$
457

 
$
494

Prior service credit
(415
)
 
(522
)
Deferred taxes
674

 
700

 
$
716

 
$
672
Future benefit payments
Future postretirement health care benefit payments expected to be paid are:
2014
$
257

2015
263

2016
242

2017
244

2018
254

2019 - 2023
1,352

 
$
2,612
Effect of one-percentage-point change in assumed health care cost trend rates
A one-percentage-point change in the assumed health care cost trend rates would have the following effects at December 31, 2013:
 
1-Percentage-Point
Increase
 
1-Percentage-Point
Decrease
Effect on total of service and interest cost
$
16

 
$
(14
)
Effect on postretirement benefit obligation
$
245

 
$
(218
)