XML 96 R60.htm IDEA: XBRL DOCUMENT v3.24.0.1
Note 23 - Defined Benefit Plan (Tables)
12 Months Ended
Dec. 31, 2023
Notes Tables  
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]
  2023  2022 

Change in Projected Benefit Obligation:

        

Benefit obligation at beginning of period

 $26,165  $36,995 

Interest cost

  982   1,052 

Settlement payments

  (25,480)  - 

Actuarial gain

  (189)  (9,781)

Benefit payments

  (1,478)  (2,101)

Benefit obligation at end of period

 $-  $26,165 

Change in Plan Assets:

        

Fair value of plan assets at beginning of period

 $40,586  $43,653 

Actual return on plan assets

  1,299   (966)

Excess assets transfer

  (14,927)  - 

Settlement payments

  (25,480)  - 

Benefit payments

  (1,478)  (2,101)

Fair value of plan assets at end of period

 $-  $40,586 

Funded status at end of period (included in Accounts and notes receivable)

 $-  $14,421 

Accumulated benefit obligation

 $-  $26,165 

Net gain recognized in Accumulated other comprehensive income

 $267  $10,581 
Schedule of Net Benefit Costs [Table Text Block]
  

2023

  

2022

 

Interest cost

 $(982) $(1,052)

Expected return on plan assets

  1,221   413 

Amortization of net gain

  -   37 

Settlement gain

  10,848   - 

Total

 $11,087  $(602)
Defined Benefit Plan, Assumptions [Table Text Block]
  

2022

 

Discount rate

  4.88%

Salary scale increases

  N/A 

Interest credit rate for cash balance plan

  4.50%