XML 58 R44.htm IDEA: XBRL DOCUMENT v3.6.0.2
Postretirement Medical Benefits (Tables)
12 Months Ended
Dec. 31, 2016
Postretirement Medical Benefits [Abstract]  
Components of Net Periodic Benefit Cost for Postretirement Benefit Plans
Net periodic benefit cost related to our plans includes the following components (in thousands):

  
December 31,
 
U.S. postretirement plan:
 
2016
  
2015
  
2014
 
Service cost
 
$
  
$
  
$
1
 
Interest cost
  
11
   
24
   
26
 
Amortization of prior service cost
  
   
   
(2,888
)
Actuarial net loss
  
809
   
1,548
   
2,092
 
Net periodic benefit cost (credit)
 
$
820
  
$
1,572
  
$
(769
)
             
Canadian postretirement plan:
            
Service cost
 
$
  
$
  
$
 
Interest cost
  
2
   
3
   
4
 
Amortization of prior service cost
  
(54
)
  
(112
)
  
(129
)
Actuarial net gain
  
(46
)
  
(22
)
  
(45
)
Net periodic benefit cost (credit)
 
$
(98
)
 
$
(131
)
 
$
(170
)
Total net periodic benefit cost (credit)
 
$
722
  
$
1,441
  
$
(939
)
Postretirement Benefit Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Funded (Unfunded) Status
The benefit obligation, funded status, and amounts recognized in the consolidated financial statements for our postretirement medical benefit plans as of and for the years ended December 31, 2016 and 2015, were as follows (in thousands):
 
  
Postretirement Benefit Plans
 
  
U.S. Plan
  
Canadian Plan
 
  
2016
  
2015
  
2016
  
2015
 
Change in benefit obligation:
            
Benefit obligation at beginning of year
 
$
2,928
  
$
4,192
  
$
74
  
$
110
 
Service cost
  
   
   
   
 
Interest cost
  
11
   
24
   
2
   
3
 
Benefits paid
  
(534
)
  
(833
)
  
(17
)
  
(16
)
Actuarial loss (gain)
  
(831
)
  
(455
)
  
(9
)
  
(7
)
Translation adjustment & other
  
   
   
(50
)
  
(16
)
Benefit obligation at end of year
 
$
1,574
  
$
2,928
  
$
  
$
74
 
(Unfunded) status of the plans
 
$
(1,574
)
 
$
(2,928
)
 
$
  
$
(74
)
Amounts Recognized in Balance Sheet
  
Postretirement Benefit Plans
 
  
U.S. Plan
  
Canadian Plan
 
  
2016
  
2015
  
2016
  
2015
 
Amounts recognized in the balance sheet:
            
Accrued postretirement benefit liabilities
 
$
1,574
  
$
2,928
  
$
  
$
74
 
Accumulated other comprehensive (income) loss (pre-tax) related to:
                
Unrecognized net actuarial losses (gains)
  
(374
)
  
970
   
   
(36
)
Unrecognized prior service cost (credit)
  
   
   
   
(52
)
Actuarial Assumptions Used to Determine Costs and Benefit Obligations
Actuarial assumptions used to determine costs and benefit obligations related to our U.S. postretirement plan are as follows:

  
December 31,
 
  
2016
  
2015
  
2014
 
Discount rate
  
0.0
%
  
0.0
%
  
0.55
%
             
Expected Future Benefit Payments
The following benefit payments which reflect expected future service, as appropriate, are expected to be paid (in thousands):

2017
 
$
1,240
 
2018
  
56
 
2019
  
51
 
2020
  
46
 
2021
  
41
 
Years 2022 – 2026
  
133
 
Canadian Postretirement Benefit Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Actuarial Assumptions Used to Determine Costs and Benefit Obligations
Actuarial assumptions used to determine costs and benefit obligations related to our Canadian postretirement plan are as follows:

  
December 31,
 
  
2016
  
2015
  
2014
 
Discount rates
  
3.00
%
  
3.00
%
  
3.00
%
Current medical cost trend rate
  
N/A
   
5.71
%
  
6.43
%
Ultimate medical cost trend rate
  
N/A
   
5
%
  
5
%
Year trend rate declines to ultimate
  
N/A
   
2017
   
2017