XML 18 R48.htm IDEA: XBRL DOCUMENT v2.4.1.9
PENSION PLAN (Details) (USD $)
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
CHANGES IN BENEFIT OBLIGATIONS [Roll Forward]      
Benefit obligation-beginning of year $ 20,314,000us-gaap_DefinedBenefitPlanBenefitObligation $ 23,169,000us-gaap_DefinedBenefitPlanBenefitObligation $ 21,233,000us-gaap_DefinedBenefitPlanBenefitObligation
Service cost 23,000us-gaap_DefinedBenefitPlanServiceCost 37,000us-gaap_DefinedBenefitPlanServiceCost 35,000us-gaap_DefinedBenefitPlanServiceCost
Interest cost 892,000us-gaap_DefinedBenefitPlanInterestCost 790,000us-gaap_DefinedBenefitPlanInterestCost 872,000us-gaap_DefinedBenefitPlanInterestCost
Actuarial loss (gain) 4,149,000us-gaap_DefinedBenefitPlanActuarialGainLoss (2,614,000)us-gaap_DefinedBenefitPlanActuarialGainLoss 1,926,000us-gaap_DefinedBenefitPlanActuarialGainLoss
Benefits paid (1,079,000)us-gaap_DefinedBenefitPlanBenefitsPaid (1,068,000)us-gaap_DefinedBenefitPlanBenefitsPaid (897,000)us-gaap_DefinedBenefitPlanBenefitsPaid
Benefit obligation at end of year 24,299,000us-gaap_DefinedBenefitPlanBenefitObligation 20,314,000us-gaap_DefinedBenefitPlanBenefitObligation 23,169,000us-gaap_DefinedBenefitPlanBenefitObligation
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-beginning of year 18,792,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets 16,268,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets 14,639,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Actual return on plan assets 1,017,000us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets 2,919,000us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets 1,807,000us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets
Employer contributions 270,000us-gaap_DefinedBenefitPlanContributionsByEmployer 673,000us-gaap_DefinedBenefitPlanContributionsByEmployer 719,000us-gaap_DefinedBenefitPlanContributionsByEmployer
Benefits paid (1,079,000)us-gaap_DefinedBenefitPlanBenefitsPaid (1,068,000)us-gaap_DefinedBenefitPlanBenefitsPaid (897,000)us-gaap_DefinedBenefitPlanBenefitsPaid
Fair value of plan assets-end of year 19,000,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets 18,792,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets 16,268,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
BENEFIT OBLIGATION IN EXCESS OF FAIR VALUE FUNDED STATUS: (5,299,000)us-gaap_DefinedBenefitPlanFundedStatusOfPlan (1,522,000)us-gaap_DefinedBenefitPlanFundedStatusOfPlan (6,901,000)us-gaap_DefinedBenefitPlanFundedStatusOfPlan
Amounts recognized in the consolidated balance sheets [Abstract]      
Noncurrent liabilities (5,299,000)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent (1,522,000)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent (6,901,000)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
Amounts recognized in accumulated other comprehensive loss [Abstract]      
Accumulated loss (9,833,000)us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax (5,928,000)us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax (11,276,000)us-gaap_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax
Deferred income taxes 2,366,000linc_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossDeferredIncomeTaxes 2,366,000linc_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossDeferredIncomeTaxes 4,500,000linc_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossDeferredIncomeTaxes
Accumulated other comprehensive loss (7,467,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax (3,562,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax (6,776,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax
Decrease in plan benefit obligation 2,100,000us-gaap_DefinedBenefitPlanBenefitObligationPeriodIncreaseDecrease    
Change in mortality assumption 2,000,000linc_ChangeInMortalityAssumption    
Projected period for annuitants 7 years    
Projected period for non-annuitants 15 years    
Accumulated benefit obligation 24,300,000us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation 20,300,000us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation  
Components of net periodic benefit cost [Abstract]      
Service cost 23,000us-gaap_DefinedBenefitPlanServiceCost 37,000us-gaap_DefinedBenefitPlanServiceCost 35,000us-gaap_DefinedBenefitPlanServiceCost
Interest cost 892,000us-gaap_DefinedBenefitPlanInterestCost 790,000us-gaap_DefinedBenefitPlanInterestCost 872,000us-gaap_DefinedBenefitPlanInterestCost
Expected return on plan assets (1,287,000)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets (1,141,000)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets (1,021,000)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets
Recognized net actuarial loss 513,000us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 955,000us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 1,056,000us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1
Net periodic benefit cost 141,000us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost 641,000us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost 942,000us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost
Amortization of estimated net loss, transition obligation and prior service cost from accumulated other comprehensive income into net periodic benefit cost 900,000us-gaap_DefinedBenefitPlanAmountToBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossNextFiscalYear    
Pension plan adjustments 3,905,000us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPortionAttributableToParent (3,214,000)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPortionAttributableToParent 60,000us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPortionAttributableToParent
Actuarial loss 500,000us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax    
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 19,000,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets 18,792,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets 16,268,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Fair value of total plan assets by major asset category (in hundredths) 100.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations 100.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations 100.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
Weighted-average assumptions used to determine benefit obligations [Abstract]      
Discount rate (in hundredths) 3.66%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate 4.46%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate 3.55%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
Rate of compensation increase (in hundredths) 6.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease 2.00%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease 1.75%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
Weighted-average assumptions used to determine net periodic pension cost [Abstract]      
Pension Contributions 300,000us-gaap_PensionContributions 700,000us-gaap_PensionContributions  
Expected benefit payments for the plan [Abstract]      
Maximum contribution by employee specified as percentage of compensation (in hundredths) 25.00%linc_MaximumContributionByEmployeeSpecifiedAsPercentageOfCompensation    
Additional contribution by employer (in hundredths) 30.00%us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent    
Maximum percentage of compensation contributed by employer as matching contribution (in hundredths) 6.00%us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent    
Compensation expense for the 401(k) plan 1,600,000us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense 1,900,000us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense 2,000,000us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 19,000,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
18,792,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 19,000,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
18,792,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Significant Other Observable Inputs (Level 2) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Significant Unobservable Inputs (Level 3) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Equity Securities [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-beginning of year 9,491,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
   
Fair value of plan assets-end of year 9,566,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
   
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 9,566,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
   
Fair value of total plan assets by major asset category (in hundredths) 50.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
51.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
46.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
Expected benefit payments for the plan [Abstract]      
Target plan asset allocations, minimum (in hundredths) 30.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
   
Target plan asset allocations, maximum (in hundredths) 70.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
   
Equity Securities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 9,566,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
9,491,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 9,566,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
9,491,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Equity Securities [Member] | Significant Other Observable Inputs (Level 2) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Equity Securities [Member] | Significant Unobservable Inputs (Level 3) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_EquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Fixed Income [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-beginning of year 5,787,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
   
Fair value of plan assets-end of year 6,099,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
   
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 6,099,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
   
Fair value of total plan assets by major asset category (in hundredths) 32.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
31.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
36.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
Expected benefit payments for the plan [Abstract]      
Target plan asset allocations, minimum (in hundredths) 20.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
   
Target plan asset allocations, maximum (in hundredths) 60.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
   
Fixed Income [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 6,099,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
5,787,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 6,099,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
5,787,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Fixed Income [Member] | Significant Other Observable Inputs (Level 2) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Fixed Income [Member] | Significant Unobservable Inputs (Level 3) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_FixedIncomeSecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
International Equities [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 3,328,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
3,484,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 3,328,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
3,484,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
 
Fair value of total plan assets by major asset category (in hundredths) 18.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
18.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
18.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
International Equities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 3,328,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
3,484,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 3,328,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
3,484,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
International Equities [Member] | Significant Other Observable Inputs (Level 2) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
International Equities [Member] | Significant Unobservable Inputs (Level 3) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= linc_InternationalEquitySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Cash and Equivalents [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-beginning of year 30,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
   
Fair value of plan assets-end of year 7,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
   
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 7,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
   
Fair value of total plan assets by major asset category (in hundredths) 0.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
0.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
0.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
Expected benefit payments for the plan [Abstract]      
Target plan asset allocations, minimum (in hundredths) 0.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
   
Target plan asset allocations, maximum (in hundredths) 10.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
   
Cash and Equivalents [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 7,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
30,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 7,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
30,000us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Cash and Equivalents [Member] | Significant Other Observable Inputs (Level 2) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Cash and Equivalents [Member] | Significant Unobservable Inputs (Level 3) [Member]      
CHANGE IN PLAN ASSETS [Roll Forward]      
Fair value of plan assets-end of year 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Plan assets using the fair value hierarchy [Abstract]      
Fair value of plan assets 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
 
Pension Plan [Member]      
Weighted-average assumptions used to determine net periodic pension cost [Abstract]      
Discount rate (in hundredths) 4.46%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
3.55%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
4.10%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
Rate of compensation increase (in hundredths) 1.13%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
2.00%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
4.00%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
Long-term rate of return (in hundredths) 7.00%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
7.00%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
7.00%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
Expected benefit payments for the plan [Abstract]      
2015 1,132,000us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
   
2016 1,187,000us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
   
2017 1,269,000us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
   
2018 1,360,000us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
   
2019 1,390,000us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember
   
Years 2020-2024 $ 7,129,000us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember