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Retirement Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2015
Defined Benefit Pension Plans  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Assumptions used in accounting for the defined benefit plan
The assumptions used in accounting for the defined benefit plans were as follows for the years ended December 31:
 
2015
 
2014
 
2013
U.S. Plans
 
 
 
 
 
Weighted average discount rates for pension benefit obligation
3.70% - 4.20%

 
3.45% - 3.95%

 
4.00% - 4.75%

Weighted average discount rates for net periodic benefit cost
3.45% - 3.95%

 
4.00% - 4.75%

 
3.50% - 4.70%

Expected long-term rate of return on assets for net periodic benefit cost
7.75
%
 
7.75
%
 
7.75
%
Non-U.S. Plan
 
 
 
 
 
Weighted average discount rates for pension benefit obligation
4.00
%
 
3.75
%
 
4.50
%
Weighted average discount rates for net periodic benefit cost
3.75
%
 
4.50
%
 
4.00
%
Rate of increase in compensation levels
3.50
%
 
3.50
%
 
3.50
%
Expected long-term rate of return on assets for net periodic benefit cost
5.75
%
 
6.00
%
 
6.00
%
Net periodic benefit income and expense for the defined benefit plan
Set forth below is a detail of the net periodic pension expense (income) for the defined benefit plans for the years ended December 31:
 
2015
 
2014
 
2013
U.S. Plans
 
 
 
 
 
Interest cost
$
2,627

 
$
2,754

 
$
2,766

Expected return on plan assets
(4,892
)
 
(4,689
)
 
(4,513
)
Amortization of actuarial loss
1,059

 
837

 
1,822

Amortization of prior service cost (credit)
50

 
32

 
(47
)
Curtailment gain
—

 
—

 
(1,701
)
Net periodic pension expense (income)
$
(1,156
)
 
$
(1,066
)
 
$
(1,673
)
 
 
 
 
 
 
Non-U.S. Plan
 
 
 
 
 
Interest cost
$
152

 
$
196

 
$
197

Expected return on plan assets
(272
)
 
(296
)
 
(282
)
Amortization of actuarial loss
146

 
112

 
121

Settlements
37

 
—

 
—

Net periodic pension expense
$
63

 
$
12

 
$
36
Changes in plan assets and benefit obligations recognized in comprehensive income (loss)
Set forth below is detail of other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for the years ended December 31:
 
2015
 
2014
 
2013
U.S. Plans
 
 
 
 
 
Current year actuarial (gain) loss
$
2,181

 
$
8,896

 
$
(11,503
)
Amortization of actuarial loss
(1,059
)
 
(837
)
 
(1,822
)
Current year prior service cost (credit)
147

 
360

 
(1,331
)
Amortization of prior service (cost) credit
(50
)
 
(32
)
 
47

Curtailment gain
—

 
—

 
1,701

Total recognized in other comprehensive (income) loss
$
1,219

 
$
8,387

 
$
(12,908
)
Non-U.S. Plan
 
 
 
 
 
Current year actuarial (gain) loss
$
(128
)
 
$
(94
)
 
$
(735
)
Amortization of actuarial loss
(146
)
 
(112
)
 
(121
)
Settlements
(37
)
 
—

 
—

Total recognized in other comprehensive (income)
$
(311
)
 
$
(206
)
 
$
(856
)
Changes in benefit obligations during the year and funded status of defined benefit plan
The following table sets forth the changes in the benefit obligation and the plan assets during the year and the funded status of the defined benefit plans at December 31:
 
2015
 
2014
 
U.S.
Plans
 
Non-U.S.
Plan
 
U.S. Plans
 
Non-U.S.
Plan
Change in benefit obligation
 
 
 
 
 
 
 
Projected benefit obligation at beginning of year
$
72,839

 
$
4,549

 
$
65,099

 
$
4,603

Interest cost
2,627

 
152

 
2,754

 
196

Actuarial (gain) loss
(2,884
)
 
(146
)
 
8,736

 
301

Benefits paid
(4,393
)
 
(146
)
 
(4,262
)
 
(151
)
Plan amendments
—

 
—

 
—

 
—

Foreign currency exchange rate changes
—

 
(712
)
 
—

 
(400
)
Settlements
—

 
(178
)
 
—

 
—

Intercompany transfers
301

 
—

 
512

 
—

Projected benefit obligation at end of year
$
68,490

 
$
3,519

 
$
72,839

 
$
4,549

Accumulated benefit obligation at end of year
$
68,490

 
$
3,519

 
$
72,839

 
$
4,549

Change in plan assets
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
$
68,675

 
$
5,286

 
$
67,170

 
$
5,186

Actual return on plan assets
110

 
256

 
5,972

 
690

Employer contributions
424

 
17

 
496

 
20

Benefits paid
(4,393
)
 
(146
)
 
(4,262
)
 
(151
)
Foreign currency exchange rate changes
—

 
(852
)
 
—

 
(459
)
Settlements
—

 
(178
)
 
—

 
—

Intercompany transfers
77

 
—

 
(701
)
 
—

Fair value of plan assets at end of year
$
64,893

 
$
4,383

 
$
68,675

 
$
5,286

Funded status at end of year
$
(3,597
)
 
$
864

 
$
(4,164
)
 
$
737

Amounts recognized in the balance sheets consist of:
 
 
 
 
 
 
 
Noncurrent assets
$
4,261

 
$
864

 
$
4,304

 
$
737

Current liabilities
(1,016
)
 
—

 
(1,110
)
 
—

Non-current liabilities
(6,842
)
 
—

 
(7,358
)
 
—

 
$
(3,597
)
 
$
864

 
$
(4,164
)
 
$
737

Components of accumulated other comprehensive loss (income) consist of:
 
 
 
 
 
 
 
Actuarial loss
$
28,041

 
$
737

 
$
26,925

 
$
1,110

Prior service cost
1,054

 
—

 
955

 
—

Deferred taxes
(11,324
)
 
(250
)
 
(10,683
)
 
(426
)
     Currency differences
—

 
(102
)
 
—

 
(43
)
 
$
17,771

 
$
385

 
$
17,197

 
$
641
Future benefit payments
Future pension benefit payments expected to be paid from assets of the pension plans are:
 
U.S. Plans
 
Non-U.S. Plan
2016
$
5,197

 
$
130

2017
4,480

 
142

2018
4,547

 
140

2019
4,521

 
148

2020
4,923

 
160

2021 - 2025
23,032

 
1,118

 
$
46,700

 
$
1,838
Actual allocation percentage and target allocation percentage for pension plan assets
The following is the actual allocation percentage and target allocation percentage for the U.S. pension plan assets at December 31:
 
2015
Actual
Allocation
 
2014
Actual
Allocation
 
Target Allocation
Range
U.S. equity securities
52.1
%
 
55.3
%
 
41.0% - 62.0%
Non-U.S. equity securities
12.3
%
 
11.3
%
 
10.0% - 16.0%
Fixed income securities
35.1
%
 
32.9
%
 
30.0% - 40.0%
Money market
0.5
%
 
0.5
%
 
0.0% - 10.0%
The following is the actual allocation percentage and target allocation percentage for the Non-U.S. pension plan assets at December 31:
 
2015
Actual
Allocation
 
2014
Actual
Allocation
 
Target Allocation
Range
Canadian equity securities
28.9
%
 
30.2
%
 
25.0% - 35.0%
Non-Canadian equity securities
30.6
%
 
30.1
%
 
25.0% - 35.0%
Fixed income securities
40.5
%
 
39.7
%
 
30.0% - 50.0%
Cash and cash equivalents
—
%
 
—
%
 
0.0% - 5.0%
Fair value of pension plan assets
Following are the values as of December 31:
 
Level 1
 
Level 2
 
2015
 
2014
 
2015
 
2014
U.S. equity securities
$
33,799

 
$
37,969

 
$
670

 
$
864

Non-U.S. equity securities
8,003

 
7,764

 
1,939

 
2,326

Fixed income securities
22,787

 
22,617

 
1,774

 
2,096

Money market
304

 
325

 
—

 
—

Total
$
64,893

 
$
68,675

 
$
4,383

 
$
5,286
Other Postretirement Benefit Plans, Defined Benefit  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Assumptions used in accounting for the defined benefit plan
The assumptions used in accounting for the postretirement health care plans are set forth below for the years ended December 31:
 
2015
 
2014
 
2013
Weighted average discount rates for benefit obligation
3.40
%
 
3.25
%
 
3.85
%
Weighted average discount rates for net periodic benefit cost
3.25
%
 
3.85
%
 
3.05
%
Health care cost trend rate assumed for next year
7.3
%
 
7.0
%
 
7.0
%
Rate to which the cost trend rate is assumed to decline (ultimate trend rate)
5.0
%
 
5.0
%
 
5.0
%
Year that the rate reaches the ultimate trend rate
2025

 
2022

 
2022
Net periodic benefit income and expense for the defined benefit plan
Set forth below is a detail of the net periodic benefit expense for the postretirement health care plans for the years ended December 31:
 
2015
 
2014
 
2013
Service cost
$
70

 
$
70

 
$
77

Interest cost
113

 
118

 
98

Amortization of actuarial loss
91

 
66

 
52

Amortization of prior service credit
(107
)
 
(107
)
 
(107
)
Net periodic benefit expense
$
167

 
$
147

 
$
120
Changes in plan assets and benefit obligations recognized in comprehensive income (loss)
Set forth below is a detail of other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for the years ended December 31:
 
2015
 
2014
 
2013
Current year actuarial loss
$
226

 
$
613

 
$
16

Amortization of actuarial loss
(91
)
 
(66
)
 
(52
)
Amortization of prior service credit
107

 
107

 
107

Total recognized in other comprehensive income
$
242

 
$
654

 
$
71
Changes in benefit obligations during the year and funded status of defined benefit plan
The following sets forth the changes in benefit obligations during the year and the funded status of the postretirement health care at December 31:
 
2015
 
2014
Change in benefit obligation
 
 
 
Benefit obligation at beginning of year
$
3,534

 
$
3,109

Service cost
70

 
70

Interest cost
113

 
118

Actuarial loss
226

 
613

Benefits paid
(477
)
 
(376
)
Benefit obligation at end of year
$
3,466

 
$
3,534

Funded status at end of year
$
(3,466
)
 
$
(3,534
)
Amounts recognized in the balance sheets consist of:
 
 
 
Current liabilities
$
(262
)
 
$
(276
)
Noncurrent liabilities
(3,204
)
 
(3,258
)
 
$
(3,466
)
 
$
(3,534
)
Components of accumulated other comprehensive loss (income) consist of:
 
 
 
Actuarial loss
$
1,140

 
$
1,005

Prior service credit
(202
)
 
(309
)
Deferred taxes
263

 
475

 
$
1,201

 
$
1,171
Future benefit payments
Future postretirement health care benefit payments expected to be paid are:
2016
$
262

2017
273

2018
293

2019
313

2020
325

2021 - 2025
1,564

 
$
3,030
Effect of one-percentage-point change in assumed health care cost trend rates
A one-percentage-point change in the assumed health care cost trend rates would have the following effects at December 31, 2015:
 
1-Percentage-Point
Increase
 
1-Percentage-Point
Decrease
Effect on total of service and interest cost
$
16

 
$
(14
)
Effect on postretirement benefit obligation
$
256

 
$
(235
)