Retirement Benefits

6 Months Ended

Mar. 31, 2017

Compensation And Retirement Disclosure [Abstract]

Retirement Benefits

Note 4 – Retirement Benefits

The Company’s pension plans principally include a U.S. pension plan maintained by Esterline and a non-U.S. plan maintained by CMC Electronics, Inc. (CMC).  The Company also sponsors a number of other non-U.S. defined benefit pension plans, primarily in Belgium, France and Germany.  Components of periodic pension cost consisted of the following:

In Thousands	Three Months Ended						Six Months Ended
	March 31,			April 1,			March 31,			April 1,
	2017			2016			2017			2016
Components of Net Periodic Cost
Service cost	$	3,368		$	2,945		$	6,725		$	5,902
Interest cost		3,734			4,247			7,455			8,640
Expected return on plan assets		(6,290	)		(5,993	)		(12,555	)		(11,904	)
Amortization of prior service cost		115			112			229			226
Amortization of actuarial (gain) loss		1,638			1,577			3,401			3,059
Net periodic cost (benefit)	$	2,565		$	2,888		$	5,255		$	5,923

The Company amortizes prior service cost and actuarial gains and losses from accumulated other comprehensive income to expense over the remaining service period.