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Retirement Plans (Tables)
12 Months Ended
Dec. 31, 2014
Retirement Plans [Abstract]  
Schedule of Expected Benefit Payments [Table Text Block]
Benefit payments during the next ten years, which reflect applicable future service, are as follows:

Year Ended December 31,
Amount
(Thousands of dollars)
 
 
 
2015
$
1,538

2016
$
1,524

2017
$
1,210

2018
$
1,429

2019
$
1,403

Years 2020 to 2024
$
7,311

Periodic Pension Cost, Next Fiscal Year [Table Text Block]
The following is an estimate of the components of net periodic pension cost in 2015:

Estimated Year Ended December 31,
2015
(Thousands of dollars)
 

 
 

Service cost
$
44

Interest cost
1,230

Amortization of actuarial loss
535

Estimated 2015 net periodic pension cost
$
1,809

Schedule of Changes in Projected Benefit Obligations [Table Text Block]
The following table summarizes the changes in plan benefit obligations:
 
Year Ended December 31,
 
2014
 
2013
(Thousands of dollars)
 
 
 
 
Change in benefit obligation
 
 
 
 
Beginning benefit obligation
 
$
25,145

 
$
29,075

Service cost
 
84

 
230

Interest cost
 
1,171

 
1,159

Actuarial loss (gain)
 
5,014

 
(3,526
)
Curtailment
 

 
(521
)
Benefit payments
 
(1,367
)
 
(1,272
)
Ending benefit obligation
 
$
30,047

 
$
25,145

Schedule of Defined Benefit Plans Disclosures [Table Text Block]
Year Ended December 31,
 
2014
 
2013
(Thousands of dollars)
 
 
 
 
 
 
 
 
 
Change in plan assets
 
 
 
 
Fair value of plan assets at beginning of year
 
$

 
$

Employer contribution
 
1,367

 
1,272

Benefit payments
 
(1,367
)
 
(1,272
)
Fair value of plan assets at end of year
 
$

 
$

 
 
 
 
 
Funded Status
 
$
(30,047
)
 
$
(25,145
)
 
 
 
 
 
Amounts recognized in the consolidated balance sheets consist of:
 
 

 
 

Accrued liabilities
 
$
(1,507
)
 
$
(1,461
)
Other non-current liabilities
 
(28,540
)
 
(23,684
)
Net amount recognized
 
$
(30,047
)
 
$
(25,145
)
 
 
 
 
 
Amounts recognized in accumulated other comprehensive loss consist of:
 
 

 
 

Net actuarial loss
 
$
8,399

 
$
3,713

Prior service cost
 
(1
)
 
(1
)
Net amount recognized, before tax effect
 
$
8,398

 
$
3,712

 
 
 
 
 
Weighted average assumptions used to determine benefit obligations:
 
 

 
 

Discount rate
 
4.2
%
 
4.8
%
Rate of compensation increase
 
3.0
%
 
3.0
%
Schedule of Net Benefit Costs [Table Text Block]
Components of net periodic pension cost are described in the following table:

Year Ended December 31,
 
2014
 
2013
 
2012
(Thousands of dollars)
 
 
 
 
 
 
Components of net periodic pension cost:
 
 
 
 
 
 
Service cost
 
$
84

 
$
230

 
$
249

Interest cost
 
1,171

 
1,159

 
1,242

Amortization of actuarial loss
 
328

 
430

 
268

Net periodic pension cost
 
$
1,583

 
$
1,819

 
$
1,759

 
 
 
 
 
 
 
Weighted average assumptions used to determine net periodic pension cost:
 
 

 
 

Discount rate
 
4.8
%
 
4.0
%
 
5.0
%
Rate of compensation increase
 
3.0
%
 
3.0
%
 
3.0
%