PENSION LIABILITY

3 Months Ended

Mar. 31, 2013

PENSION LIABILITY

NOTE J—PENSION LIABILITY

The information in this note represents the net periodic pension and post-retirement benefit costs and related components in accordance with FASB ASC No. 715 “Employers’ Disclosures about Pensions and Other Post-retirement Benefits.” The components of net pension and post-retirement periodic benefit cost (income) for the quarter ended March 31, 2013 and 2012 are as follows:

	March 31, 2013			March 31, 2012
Components of net periodic benefit cost
Service cost and amortization of loss	$	4		$	45
Interest cost		9			12
Expected return on plan assets		(2	)		(1	)
Net periodic benefit cost (income)	$	11		$	56

The net pension liability as of March 31, 2013 amounted to $949.