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FAIR VALUE ACCOUNTING (Tables)
12 Months Ended
Dec. 31, 2018
Fair Value Disclosures [Abstract]  
Fair value measurement of assets and liabilities
    Fair Value at December 31, 2018  
($ in thousands)   Total     Level 1     Level 2     Level 3  
Assets:                        
   Pension assets   $ 1,733     $     $     $ 1,733  
   Totals   $ 1,733     $     $     $ 1,733  
Liabilities:                                
Derivative liabilities   $ 1,065     $     $     $ 1,065  
Totals   $ 1,065     $     $     $ 1,065  

  

    Fair Value at December 31, 2017  
($ in thousands)   Total     Level 1     Level 2     Level 3  
Assets:                        
   Pension assets   $ 1,806     $     $     $ 1,806  
   Totals   $ 1,806     $     $     $ 1,806  
Liabilities:                                
Derivative liabilities   $     $     $     $  
Totals   $     $     $     $  

 

Schedule of insurance contracts

 

($ in thousands)  December 31, 2018  December 31, 2017
       
Pension assets:          
Fair Value at beginning of year  $1,806   $1,646 
Return on plan assets   82    7 
Company contributions and benefits paid, net   (71)   (68)
Effect of rate changes   (84)   221 
Fair value at end of year  $1,733   $1,806 

 

Schedule of derivative liabilities

 

 

($ in thousands)  December 31, 2018  December 31, 2017
       
Derivative liabilities          
Fair value at beginning of year  $—     $—   
Issuances from Series C Preferred Financing   833    —   
Change in fair value included in earnings   232    —   
Fair value at end of year  $1,065   $—