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Retirement Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2014
Defined Benefit Pension Plans  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Changes in plan assets and benefit obligations recognized in comprehensive income (loss)
Set forth below is detail of other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for the years ended December 31:
 
2014
 
2013
 
2012
U.S. Plans
 
 
 
 
 
Current year actuarial (gain) loss
$
8,896

 
$
(11,503
)
 
$
3,131

Amortization of actuarial loss
(837
)
 
(1,822
)
 
(2,772
)
Current year prior service cost (credit)
360

 
(1,331
)
 
—

Amortization of prior service (cost) credit
(32
)
 
47

 
100

Curtailment gain
—

 
1,701

 
—

Total recognized in other comprehensive (income) loss
$
8,387

 
$
(12,908
)
 
$
459

Non-U.S. Plan
 
 
 
 
 
Current year actuarial (gain) loss
$
(94
)
 
$
(735
)
 
$
45

Amortization of actuarial loss
(112
)
 
(121
)
 
(131
)
Total recognized in other comprehensive (income)
$
(206
)
 
$
(856
)
 
$
(86
)
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:
 
2014
Actual
Allocation
 
2013
Actual
Allocation
 
Target Allocation
Range
U.S. equity securities
55.3
%
 
53.6
%
 
41.0% - 62.0%
Non-U.S. equity securities
11.3
%
 
13.0
%
 
10.0% - 16.0%
Fixed income securities
32.9
%
 
32.9
%
 
30.0% - 40.0%
Money market
0.5
%
 
0.5
%
 
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:
 
2014
Actual
Allocation
 
2013
Actual
Allocation
 
Target Allocation
Range
Canadian equity securities
30.2
%
 
31.0
%
 
25.0% - 35.0%
Non-Canadian equity securities
30.1
%
 
32.0
%
 
25.0% - 35.0%
Fixed income securities
39.7
%
 
37.0
%
 
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
 
2014
 
2013
 
2014
 
2013
U.S. equity securities
$
37,969

 
$
35,980

 
$
864

 
$
833

Non-U.S. equity securities
7,764

 
8,701

 
2,326

 
2,455

Fixed income securities
22,617

 
22,125

 
2,096

 
1,898

Money market
325

 
364

 
—

 
—

Total
$
68,675

 
$
67,170

 
$
5,286

 
$
5,186
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:
 
2014
 
2013
 
2012
U.S. Plans
 
 
 
 
 
Weighted average discount rates for pension benefit obligation
3.45% - 3.95%

 
4.00% - 4.75%

 
3.50% - 3.90%

Weighted average discount rates for net periodic benefit cost
4.00% - 4.75%

 
3.50% - 4.70%

 
4.30% - 4.55%

Expected long-term rate of return on assets for pension benefit obligation
7.75
%
 
7.75
%
 
7.75
%
Expected long-term rate of return on assets for net periodic benefit cost
7.75
%
 
7.75
%
 
8.25
%
Non-U.S. Plan
 
 
 
 
 
Weighted average discount rates for pension benefit obligation
3.75
%
 
4.50
%
 
4.00
%
Weighted average discount rates for net periodic benefit cost
4.50
%
 
4.00
%
 
4.25
%
Rate of increase in compensation levels
3.50
%
 
3.50
%
 
3.50
%
Expected long-term rate of return on assets for pension benefit obligation
5.75
%
 
6.00
%
 
6.00
%
Expected long-term rate of return on assets for net periodic benefit cost
6.00
%
 
6.00
%
 
6.25
%
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:
 
2014
 
2013
 
2012
U.S. Plans
 
 
 
 
 
Interest cost
$
2,754

 
$
2,766

 
$
3,056

Expected return on plan assets
(4,689
)
 
(4,513
)
 
(4,344
)
Amortization of actuarial loss
837

 
1,822

 
2,772

Amortization of prior service cost (credit)
32

 
(47
)
 
(100
)
Curtailment gain
—

 
(1,701
)
 
—

Net periodic pension expense (income)
$
(1,066
)
 
$
(1,673
)
 
$
1,384

 
 
 
 
 
 
Non-U.S. Plan
 
 
 
 
 
Interest cost
$
196

 
$
197

 
$
208

Expected return on plan assets
(296
)
 
(282
)
 
(287
)
Amortization of actuarial loss
112

 
121

 
131

Net periodic pension expense
$
12

 
$
36

 
$
52
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:
 
2014
 
2013
 
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
$
65,099

 
$
4,603

 
$
72,977

 
$
5,212

Interest cost
2,754

 
196

 
2,766

 
197

Actuarial (gain) loss
8,736

 
301

 
(4,488
)
 
(317
)
Benefits paid
(4,262
)
 
(151
)
 
(4,715
)
 
(160
)
Plan amendments
—

 
—

 
(1,441
)
 
—

Foreign currency exchange rate changes
—

 
(400
)
 
—

 
(329
)
Intercompany transfers
512

 
—

 
—

 
—

Projected benefit obligation at end of year
$
72,839

 
$
4,549

 
$
65,099

 
$
4,603

Accumulated benefit obligation at end of year
$
72,839

 
$
4,549

 
$
65,099

 
$
4,603

Change in plan assets
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
$
67,170

 
$
5,186

 
$
60,012

 
$
4,961

Actual return on plan assets
5,972

 
690

 
11,383

 
719

Employer contributions
496

 
20

 
490

 
—

Benefits paid
(4,262
)
 
(151
)
 
(4,715
)
 
(160
)
Foreign currency exchange rate changes
—

 
(459
)
 
—

 
(334
)
Intercompany transfers
(701
)
 
—

 
—

 
—

Fair value of plan assets at end of year
$
68,675

 
$
5,286

 
$
67,170

 
$
5,186

Funded status at end of year
$
(4,164
)
 
$
737

 
$
2,071

 
$
583

Amounts recognized in the balance sheets consist of:
 
 
 
 
 
 
 
Noncurrent assets
$
4,304

 
$
737

 
$
8,005

 
$
583

Current liabilities
(1,110
)
 
—

 
(1,138
)
 
—

Non-current liabilities
(7,358
)
 
—

 
(4,796
)
 
—

 
$
(4,164
)
 
$
737

 
$
2,071

 
$
583

Components of accumulated other comprehensive loss (income) consist of:
 
 
 
 
 
 
 
Actuarial loss
$
26,925

 
$
1,110

 
$
18,861

 
$
1,380

Prior service cost
955

 
—

 
626

 
—

Deferred taxes
(10,683
)
 
(426
)
 
(7,854
)
 
(576
)
     Currency differences
—

 
(43
)
 
—

 
—

 
$
17,197

 
$
641

 
$
11,633

 
$
804
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
2015
$
5,068

 
$
149

2016
4,751

 
157

2017
4,581

 
171

2018
4,491

 
169

2019
4,494

 
177

2020 - 2024
23,468

 
1,245

 
$
46,853

 
$
2,068
Other Postretirement Benefit Plans, Defined Benefit  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
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:
 
2014
 
2013
 
2012
Current year actuarial loss
$
613

 
$
16

 
$
295

Amortization of actuarial loss
(66
)
 
(52
)
 
(40
)
Amortization of prior service credit
107

 
107

 
156

Total recognized in other comprehensive income
$
654

 
$
71

 
$
411
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:
 
2014
 
2013
 
2012
Weighted average discount rates for benefit obligation
3.25
%
 
3.85
%
 
3.05
%
Weighted average discount rates for net periodic benefit cost
3.85
%
 
3.05
%
 
3.90
%
Health care cost trend rate assumed for next year
7.0
%
 
7.0
%
 
7.0
%
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

 
2022
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:
 
2014
 
2013
 
2012
Service cost
$
70

 
$
77

 
$
79

Interest cost
118

 
98

 
120

Amortization of actuarial loss
66

 
52

 
40

Amortization of prior service credit
(107
)
 
(107
)
 
(156
)
Net periodic benefit expense
$
147

 
$
120

 
$
83
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:
 
2014
 
2013
Change in benefit obligation
 
 
 
Benefit obligation at beginning of year
$
3,109

 
$
3,283

Service cost
70

 
77

Interest cost
118

 
98

Actuarial loss
613

 
16

Benefits paid
(376
)
 
(365
)
Benefit obligation at end of year
$
3,534

 
$
3,109

Funded status at end of year
$
(3,534
)
 
$
(3,109
)
Amounts recognized in the balance sheets consist of:
 
 
 
Current liabilities
$
(276
)
 
$
(257
)
Noncurrent liabilities
(3,258
)
 
(2,852
)
 
$
(3,534
)
 
$
(3,109
)
Components of accumulated other comprehensive loss (income) consist of:
 
 
 
Actuarial loss
$
1,005

 
$
457

Prior service credit
(309
)
 
(415
)
Deferred taxes
475

 
674

 
$
1,171

 
$
716
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, 2014:
 
1-Percentage-Point
Increase
 
1-Percentage-Point
Decrease
Effect on total of service and interest cost
$
17

 
$
(15
)
Effect on postretirement benefit obligation
$
268

 
$
(244
)
Future benefit payments
Future postretirement health care benefit payments expected to be paid are:
2015
$
276

2016
264

2017
273

2018
292

2019
301

2020 - 2024
1,515

 
$
2,921