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Pension Benefit Plan
9 Months Ended
Sep. 30, 2020
Compensation And Retirement Disclosure [Abstract]  
Pension Benefit Plan

5. PENSION BENEFIT PLAN

The following table summarizes the components of net periodic pension cost related to a defined benefit pension plan covering employees in certain foreign countries for the three and nine months ended September 30, 2020 and 2019:

 

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(In thousands)

 

2020

 

 

2019

 

 

2020

 

 

2019

 

Service cost

 

$

325

 

 

$

366

 

 

$

942

 

 

$

1,109

 

Interest cost

 

 

113

 

 

 

158

 

 

 

329

 

 

 

479

 

Expected return on plan assets

 

 

(429

)

 

 

(346

)

 

 

(1,246

)

 

 

(1,049

)

Amortization of actuarial losses

 

 

248

 

 

 

198

 

 

 

720

 

 

 

600

 

Net periodic pension cost

 

$

257

 

 

$

376

 

 

$

745

 

 

$

1,139

 

 

The components of net periodic pension cost, other than the service cost component, are included in other income (expense), net in the Condensed Consolidated Statements of Income (Loss). Service cost is included in cost of sales, selling, general and administrative expenses and research and development expenses in the Condensed Consolidated Statements of Income (Loss).