Pension and Other Post-Retirement Benefit Matters

U.S Plans

The components of net periodic benefit cost for the three and nine months ended July 31, 2019 and 2018 are as follows:



	Pension Benefits						Other Post-Retirement Benefits
	Three Months Ended July 31,						Three Months Ended July 31,
	2019			2018			2019		2018
Interest cost	$	843		$	791		$	3	$	3
Expected return on plan assets	(836		)	(839		)	—		—
Amortization of net actuarial loss	288			328			1		1
Net periodic cost	$	295		$	280		$	4	$	4



	Pension Benefits						Other Post-Retirement Benefits
	Nine Months Ended July 31,						Nine Months Ended July 31,
	2019			2018			2019		2018
Interest cost	$	2,525		$	2,375		$	9	$	8
Expected return on plan assets	(2,506		)	(2,519		)	—		—
Amortization of net actuarial loss	861			984			4		5
Net periodic cost	$	880		$	840		$	13	$	13

We made contributions of $1,183 to our U.S. pension plans during the three and nine months ended July 31, 2019. We expect to contribute an additional $219 to our U.S. pension plans before the end of fiscal 2019.

We report the service cost component of the net periodic pension and post-retirement costs in the same caption as other compensation costs arising from services rendered. The other components of net period costs are presented outside of operating income in other (income) expense, net.

Non-U.S. Plans

For our Swedish operations, the majority of the pension obligations are covered by insurance policies with insurance companies. Pension commitments in our Polish operations were $1,233 at July 31, 2019 and $1,081 at October 31, 2018. The liability represents the present value of future obligations and is calculated on an actuarial basis. The Polish operations recognized expense of $40 and $223 for the three and nine months ended July 31, 2019, respectively and $52 and $163 for the three and nine months ended July 31, 2018, respectively.

The insurance contracts guarantee a minimum rate of return. We have no input into the investment strategy of the assets underlying the contracts, but they are typically heavily invested in active bond markets and are highly regulated by local law.