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EMPLOYEE RELATED LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2018
Postretirement Medicare Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Periodic Benefit Cost
The components of the net periodic benefit cost and other amounts recognized in other comprehensive income for post-retirement medical plan expense are as follows:

   
Year ended December 31,
 
   
2018
   
2017
   
2016
 
Net periodic benefit cost:
                 
Service cost
 
$
10
   
$
9
   
$
12
 
Interest cost
   
73
     
69
     
85
 
Amortization of prior service costs
   
--
     
--
     
(12
)
Amortization of net loss (gain)
   
(262
)
   
(361
)
   
(333
)
Total net periodic benefit cost
 
$
(179
)
 
$
(283
)
 
$
(248
)
Other changes in plan assets and benefits obligations recognized in other comprehensive income:
 
Prior service cost for the period
 
$
--
   
$
--
   
$
--
 
Net loss (gain) for the period
   
(376
)
   
317
     
(316
)
Amortization of prior service costs
   
--
     
--
     
12
 
Amortization of net gain (loss)
   
262
     
361
     
333
 
Total recognized in other comprehensive income (loss)
 
$
(114
)
 
$
678
   
$
29
 
Total recognized in net periodic benefit cost and other comprehensive income (loss)
 
$
(293
)
 
$
395
   
$
(219
)

Weighted average assumptions used:
 
Discount rate
   
3.80
%
   
4.50
%
   
4.80
%
Expected return on plan assets
   
N/A
     
N/A
     
N/A
 
Rate of compensation increases
   
N/A
     
N/A
     
N/A
 
Assumed health care cost trend rates:
 
Health care cost trend rate assumed for current year (Pre-65/Post-65)
   
8.30%/11.10
%
   
7.20%/10.00
%
   
6.75%/10.00
%
Ultimate rate (Pre-65/Post-65)
   
4.50%/4.50
%
   
4.50%/4.50
%
   
4.50%/5.00
%
Year the ultimate rate is reached (Pre-65/Post-65)
   
2027/2027
     
2025/2025
     
2025/2022
 
Measurement date
 
December 31, 2018
   
December 31, 2017
   
December 31, 2016
 
Schedule of Impact of One-Percentage-Point Change in Assumed Health Care Cost
Impact of one-percentage point change in assumed health care cost trend rates as of December 31, 2018:

   
Increase
   
Decrease
 
Effect on service cost and interest cost
 
$
4
   
$
(3
)
Effect on post-retirement benefit obligation
 
$
40
   
$
(32
)
Schedule of changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status
The components of the change in benefit obligation, change in plan assets and funded status for post-retirement medical plan are as follows:

   
Year ended December 31,
 
   
2018
   
2017
   
2016
 
Change in medical plan related benefit obligation:
                 
Medical plan related benefit  obligation at beginning of period
 
$
1,936
   
$
1,550
   
$
1,781
 
Service cost
   
10
     
9
     
12
 
Interest cost
   
73
     
69
     
85
 
Benefits paid
   
(15
)
   
(9
)
   
(12
)
Change in  medical plan provisions
   
--
     
--
     
--
 
Actuarial loss (gain)
   
(376
)
   
317
     
(316
)
Benefit  medical plan related  obligation end of period
 
$
1,628
   
$
1,936
   
$
1,550
 
Change in plan assets:
                       
Fair value of plan assets at beginning of period
 
$
--
   
$
--
   
$
--
 
Employer contribution
   
15
     
9
     
12
 
Benefits paid
   
(15
)
   
(9
)
   
(12
)
Fair value of plan assets at end of period
 
$
--
   
$
--
   
$
--
 
Medical plan related net funding
 
$
(1,628
)
 
$
(1,936
)
 
$
(1,550
)

   
As of December 31,
 
   
2018
   
2017
   
2016
 
Amounts recognized in statement of financial position:
 
Current liabilities
 
$
(65
)
 
$
(58
)
 
$
(37
)
Non-current liabilities
   
(1,563
)
   
(1,878
)
   
(1,513
)
Net amount recognized
 
$
(1,628
)
 
$
(1,936
)
 
$
(1,550
)
Weighted average assumptions used:
 
Discount rate
   
4.50
%
   
3.80
%
   
4.50
%
Rate of compensation increases
   
N/A
     
N/A
     
N/A
 
Assumed health care cost trend rates:
 
Health care cost trend rate assumed for next year (pre 65/ post 65 Medicare Advantage)
   
6.90%/13.10
%
   
8.30%/11.10
%
   
7.20%/10.00
%
Health care cost trend rate assumed for next year (pre 65/ post 65 Non Medicare Advantage)
   
6.90%/7.90
%
   
8.30%/11.10
%
   
7.20%/10.00
%
Ultimate rate (pre 65/ post 65)
   
4.50%/4.50
%
   
4.50%/4.50
%
   
4.50%/4.50
%
Year the ultimate rate is reached (pre 65/ post 65)
   
2029/2029
     
2027/2027
     
2025/2025
 
Schedule of Future Benefit Payments
The following benefit payments are expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter:
 
Fiscal Year
 
Other Benefits
 
2019
 
$
65
 
2020
   
64
 
2021
   
68
 
2022
   
66
 
2023
   
64
 
2024-2028
 
$
395
 
Pension Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Periodic Benefit Cost
The components of the change in benefit obligation, the change in plan assets and funded status for Jazz’s pension plan are as follows:
 
   
Year ended December 31,
 
   
2018
   
2017
   
2016
 
Net periodic benefit cost:
                 
Interest cost
 
$
749
   
$
831
   
$
841
 
Expected return on plan assets
   
(1,427
)
   
(1,236
)
   
(1,154
)
Amortization of prior service costs
   
3
     
3
     
3
 
Amortization of net loss (gain)
   
--
     
55
     
34
 
Total net periodic benefit cost
 
$
(675
)
 
$
(347
)
 
$
(276
)
Other changes in plan assets and benefits obligations recognized in other comprehensive income:
 
Prior service cost for the period
 
$
--
   
$
--
   
$
--
 
Net loss (gain) for the period
   
(231
)
   
(1,303
)
   
736
 
Amortization of prior service costs
   
(3
)
   
(3
)
   
(3
)
Amortization of net gain (loss)
   
--
     
(55
)
   
(34
)
Total recognized in other comprehensive income (loss)
 
$
(234
)
 
$
(1,361
)
 
$
699
 
Total recognized in net periodic benefit cost and other comprehensive income (loss)
 
$
(909
)
 
$
(1,708
)
 
$
423
 
Weighted average assumptions used:
                 
Discount rate
   
3.70
%
   
4.30
%
   
4.60
%
Expected return on plan assets
   
6.20
%
   
6.20
%
   
6.20
%
Rate of compensation increases
   
N/A
     
N/A
     
N/A
Schedule of Estimated Amounts in Accumulated Other Comprehensive Income to be Recognized over the Next Fiscal Year
Year ended December 31,
 
   
2018
   
2017
   
2016
 
Estimated amounts that will be amortized from accumulated other comprehensive income in the next fiscal year ending:
                       
Prior service cost
 
$
3
   
$
3
   
$
3
 
Net actuarial loss
 
$
--
   
$
--
   
$
54
 
 
Schedule of changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status
The components of the change in benefit obligation, change in plan assets and funded status for Jazz’s pension plan are as follows:
 
   
Year ended December 31,
 
   
2018
   
2017
   
2016
 
Change in benefit obligation:
                 
Benefit obligation at beginning of period
 
$
20,629
   
$
19,672
   
$
18,605
 
Interest cost
   
749
     
831
     
841
 
Benefits paid
   
(607
)
   
(548
)
   
(496
)
Change in plan provisions
   
--
     
--
     
--
 
Actuarial loss (gain)
   
(1,792
)
   
674
     
722
 
Benefit obligation end of period
 
$
18,979
   
$
20,629
   
$
19,672
 
Change in plan assets:
                       
Fair value of plan assets at beginning of period
 
$
23,235
   
$
19,871
   
$
18,526
 
Actual return on plan assets
   
(133
)
   
3,212
     
1,141
 
Employer contribution
   
175
     
700
     
700
 
Benefits paid
   
(607
)
   
(548
)
   
(496
)
Fair value of plan assets at end of period
 
$
22,670
   
$
23,235
   
$
19,871
 
Funded status
 
$
3,691
   
$
2,606
   
$
199
 
Amounts recognized in statement of financial position:
 
Non-current assets
 
$
3,691
   
$
2,606
   
$
199
 
Non-current liabilities
   
--
     
--
     
--
 
Net amount recognized
 
$
3,691
   
$
2,606
   
$
199
 
Weighted average assumptions used:
 
Discount rate
   
4.40
%
   
3.70
%
   
4.30
%
Rate of compensation increases
   
N/A
     
N/A
     
N/A
 
Schedule of Future Benefit Payments
The following benefit payments are expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter:
 
Fiscal Year
 
Other Benefits
 
2019
 
$
823
 
2020
   
922
 
2021
   
988
 
2022
   
1,055
 
2023
   
1,118
 
2024-2028
 
$
6,044
 
Schedule of Weighted Average Asset Allocations
Jazz’s pension plan weighted average asset allocations on December 31, 2018, by asset category are as follows:

Asset Category
 
December 31, 2018
   
Target allocation 2019
 
Equity securities
   
19
%
   
20
%
Debt securities
   
81
%
   
80
%
Total
   
100
%
   
100
%
Schedule of Assets Measured at Fair Value on a Recurring Basis
The plan’s assets measured at fair value on a recurring basis consisted of the following as of December 31, 2018:

   
Level 1
   
Level 2
   
Level 3
 
Investments in mutual funds
 
$
--
   
$
22,669
   
$
--
 
Total plan assets at fair value
 
$
--
   
$
22,669
   
$
--
 

The plan’s assets measured at fair value on a recurring basis consisted of the following as of as of December 31, 2017:

   
Level 1
   
Level 2
   
Level 3
 
Investments in mutual funds
 
$
-
   
$
23,235
   
$
-
 
Total plan assets at fair value
 
$
-
   
$
23,235
   
$
-