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Employee Benefit Plans
6 Months Ended
Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]  
Employee Benefit Plans
Employee Benefit Plans
The Company has two active defined benefit pension plans (collectively, the “Plans”). The Plans cover substantially all of the Company’s employees in Switzerland and Taiwan. Retirement benefits are generally earned based on years of service and compensation during active employment; however, the level of benefits varies within the Plans. Eligibility is determined in accordance with local statutory requirements.
The components of the Company’s net pension cost for the three and six months ended March 31, 2015 and 2014 are as follows (in thousands): 
 
Three months ended
March 31,
 
Six months ended
March 31,
 
2015
 
2014
 
2015
 
2014
Service cost
$
129

 
$
102

 
$
248

 
$
202

Interest cost
33

 
39

 
64

 
78

Amortization of losses

 

 

 
1

Expected return on assets
(58
)
 
(55
)
 
(111
)
 
(108
)
Net periodic pension cost
$
104

 
$
86

 
$
201

 
$
173