Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Employee Benefit Plans [Abstract]

Schedule Of Projected Benefit Obligation And Changes In Plan Assets For The Defined Benefit Pension Plan

(in Thousands of Dollars)		2018		2017
Change in projected benefit obligation:
Projected benefit obligation at beginning of year	$	(8,465)	$	(8,084)
Service cost		(64)		(68)
Interest cost		(279)		(303)
Actuarial gain (loss)		1,040		(587)
Benefits paid		582		577
Benefit obligation at end of year	$	(7,186)	$	(8,465)
Change in plan assets:
Fair value of plan assets at beginning of year	$	7,110	$	6,702
Actual return on plan assets		(401)		981
Benefits paid		(573)		(573)
Fair value of assets at end of year		6,136		7,110
Funded status at end of year	$	(1,050)	$	(1,355)

Schedule of Amounts Recognized in Accumulated Other Comprehensive Income

		2018		2017
Transition asset	$	-	$	-
Prior service credit		-		-
Gain		207		473
Total	$	207	$	473

Components Of Net Pension Cost (Income)

		2018		2017
Service cost benefits earned during the period	$	64	$	68
Interest cost on projected benefit obligation		279		303
Actual return on assets		(441)		(416)
Net amortization and deferral		-		-
NET PERIODIC PENSION COST	$	(98)	$	(45)

Schedule of Weighted Average Assumptions Used to Determine the Benefit Obligation and the Net Periodic Cost

The weighted average assumptions used to determine the benefit obligation at December 31 are as follows:

	2018		2017
Discount rate	4.54	%	3.43	%

    The weighted average assumptions used to determine the net periodic pension cost at December 31 are as follows:

	2018		2017
Discount rate	3.43	%	3.90	%
Expected long-term return on plan assets	6.50	%	6.50	%
Rate of compensation increase	0.00	%	0.00	%

Schedule of Asset Allocation and Fair Value of Plan Assets

    The Delaware Plan’s weighted-average asset allocations at December 31, by asset category, are as follows:

	2018		2017
Cash equivalents	4.2	%	6.4	%
Equity securities	46.1	%	50.2	%
Fixed income securities	45.8	%	40.2	%
Other	3.9	%	3.2	%
	100.0	%	100.0	%

The Delaware Plan’s overall investment strategy is to achieve a mix of approximately 97 percent of investments for long-term growth and 3 percent for near-term benefit payments with a wide diversification of asset types, fund strategies, and fund managers.  The target allocation for the Delaware Plan assets is 0 to 20 percent cash equivalents, 40 to 60 percent equity securities, 40 to 60 percent fixed income securities, and 0 to 5 percent other.  Cash equivalents consist primarily of government issues and short-term investment funds.  Equity securities primarily include investments in common stock, depository receipts, preferred stock, and real estate investment trusts.  Fixed income securities include corporate bonds, government issues, mortgage-backed securities, municipals, and other asset backed securities.

The fair value of the Delaware Plan’s assets, by asset category, is as follows:

		December 31, 2018
				Quoted Market		Other
				Price in		Observable		Unobservable
				Active Markets		Inputs		Inputs
		Total		(Level 1)		(Level 2)		(Level 3)
	(in thousands of dollars)
Cash equivalents:
Cash (including foreign currencies)		$	6	$	6	$	-	$	-
Equity securities:
Common stock			2,475		2,475		-		-
Depository receipts			42		42		-		-
Preferred stock			20		20		-		-
Fixed income securities:
Corporate bonds			608		-		608		-
Government issue			2,228		-		2,228		-
Collateralized mortgage obligations			156		-		156		-
Other			601		-		-		601
Total		$	6,136	$	2,543	$	2,992	$	601
		December 31, 2017
				Quoted Market		Other
				Price in		Observable		Unobservable
				Active Markets		Inputs		Inputs
		Total		(Level 1)		(Level 2)		(Level 3)
	(in thousands of dollars)
Cash equivalents:
Cash (including foreign currencies)		$	70	$	70	$	-	$	-
Short-term investment funds			19		-		19		-
Equity securities:
Common stock			1,401		1,401		-		-
Depository receipts			35		35		-		-
Commingled Pension Trust Fund			2,203		-		2,203		-
Preferred stock			31		31		-		-
Fixed income securities:
Corporate bonds			296		-		296		-
Government issue			992		-		992		-
Mortgage-backed securities			6		-		6		-
Collateralized mortgage obligations			56		-		56		-
Commingled Pension Trust Fund			1,746		-		1,746		-
Other			255		-		-		255
Total		$	7,110	$	1,537	$	5,318	$	255

Schedule of Changes in Level 3 Assets

		2018		2017
Balance, January 1	$	255	$	283
Purchase		-		-
Unrealized gain (loss)		346		(28)
Balance, December 31	$	601	$	255