PENSION AND RETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2023

PENSION AND RETIREMENT PLANS

Schedule of net periodic cost (benefit)

	Three months ended				Nine months ended
(in thousands)	September 30,				September 30,
	2023		2022		2023		2022
Interest cost	$	—	$	34	$	4	$	100
Expected return on plan assets		—		—		—		—
Amortization of net losses		—		28		22		84
Settlement loss (1)		—		—		2,277		—
Net periodic cost	$	—	$	62	$	2,303	$	184

⁽¹⁾ Reported as part of Selling, general and administrative expenses in the accompanying Consolidated Statements of Operations.