Post-retirement Plan (Tables)

9 Months Ended

Sep. 30, 2018

Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]

The effect of the retrospective presentation change related to the net periodic cost / benefit of our defined benefit pension and other post-retirement plans on our consolidated income statement was as follows:



	Three Months Ended September 30, 2017
Income Statement	Prior to Adoption		Increase		As Adjusted
	(In thousands)
Cost of products sold	$	2,888,530	$	19	$	2,888,549
Operating expenses	$	321,668	$	609	$	322,277
Selling, general and administrative expenses	$	68,013	$	239	$	68,252
Other, net	$	286	$	867	$	1,153



	Nine Months Ended September 30, 2017
Income Statement	Prior to Adoption		Increase		As Adjusted
	(In thousands)
Cost of products sold	$	8,283,127	$	56	$	8,283,183
Operating expenses	$	944,437	$	1,827	$	946,264
Selling, general and administrative expenses	$	184,659	$	644	$	185,303
Other, net	$	23	$	2,527	$	2,550

The net periodic pension expense of these plans consisted of the following components:



	Three Months Ended September 30,						Nine Months Ended September 30,			February 1 to September 30,
	2018			2017			2018			2017
	(in thousands)
Service cost - benefit earned during the period	$	1,093		$	1,013		$	3,337		$	2,596
Interest cost on projected benefit obligations	556			556			1,698			1,424
Expected return on plan assets	(856		)	(802		)	(2,615		)	(2,053		)
Net periodic pension expense	$	793		$	767		$	2,420		$	1,967

Net Periodic Pension Expense

The net periodic benefit credit of these plans consisted of the following components:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
	(In thousands)
Service cost – benefit earned during the period	$	411		$	380		$	1,238		$	1,106
Interest cost on projected benefit obligations	234			250			705			714
Amortization of prior service credit	(870		)	(870		)	(2,611		)	(2,610		)
Net periodic post-retirement credit	$	(225	)	$	(240	)	$	(668	)	$	(790	)