Retirement Benefits

9 Months Ended

Jun. 30, 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						Nine Months Ended
	June 30,			July 1,			June 30,			July 1,
	2017			2016			2017			2016
Components of Net Periodic Cost
Service cost	$	3,287		$	2,871		$	10,012		$	8,773
Interest cost		3,838			4,412			11,293			13,052
Expected return on plan assets		(6,241	)		(6,060	)		(18,796	)		(17,964	)
Amortization of prior service cost		114			119			343			345
Amortization of actuarial (gain) loss		1,996			1,580			5,397			4,639
Net periodic cost (benefit)	$	2,994		$	2,922		$	8,249		$	8,845

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