Post-Employment Benefit Liabilities

9 Months Ended

Sep. 30, 2013

Compensation And Retirement Disclosure [Abstract]

Post-Employment Benefit Liabilities

Note 5. Post-Employment Benefit Liabilities

We provide certain post-employment benefits to employees at our Pinerolo and Veenendaal Plants that are either required by law or are local labor practice. These plans are described below.

In accordance with Italian law, we have an unfunded severance plan covering our Pinerolo Plant employees under which all employees at that location are entitled to receive severance indemnities upon termination of their employment.

We have certain plans that cover our Veenendaal Plant employees that provide awards for employees who achieve 25 or 40 years of service and awards for employees upon retirement. The plans are unfunded and the benefits are based on years of service and rate of compensation at the time the award is paid.

The amounts shown in the table below represent the combined actual liabilities at September 30, 2013 and December 31, 2012, reported under Other non-current liabilities in the Condensed Consolidated Balance Sheets.

	September 30, 2013			December 31, 2012
Beginning balance	$	6,930		$	7,705
Amounts accrued		846			574
Payments to employees/government managed plan		(1,059	)		(1,477	)
Foreign currency impacts		158			128
Ending balance	$	6,875		$	6,930