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EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]  
Schedule of U.S. and International Pension Plans with Accumulated Benefit Obligations and with Projected Benefit Obligations in Excess of Plan Assets
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2017
 
2016
Information for pension plans with accumulated benefit obligations in
 
 
 
 
 
 
 
 
excess of Plan assets:
 
 
 
 
 
 
 
 
Projected benefit obligation
 
$
(44,213
)
 
$
(45,512
)
 
$
(282,077
)
 
$
(255,682
)
Accumulated benefit obligation
 
(43,340
)
 
(44,530
)
 
(274,557
)
 
(249,729
)
Fair value of plan assets
 
37,432

 
35,802

 
200,218

 
170,367

Information for pension plans with projected benefit obligations in
 
 

 
 

 
 

 
 

excess of plan assets:
 
 

 
 

 
 

 
 

Projected benefit obligation
 
$
(44,213
)
 
$
(45,512
)
 
$
(283,106
)
 
$
(256,530
)
Fair value of plan assets
 
37,432

 
35,802

 
201,115

 
171,133
Pension Plan Assets by Asset Category
Plan assets by asset category at December 31, 2017 and 2016 are as follows:
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2017
 
2016
Pension Plan Assets
 
 
 
 
 
 
 
 
Equity security funds
 
$
18,122

 
$
17,446

 
$
100,453

 
$
92,201

Debt security funds and other
 
18,304

 
17,038

 
178,730

 
145,003

Cash and cash equivalents
 
1,006

 
1,318

 
2,419

 
4,079

Fair value of plan assets
 
$
37,432

 
$
35,802

 
$
281,602

 
$
241,283
Schedule of Pension Plan Assets Measured at Fair Value
The following tables summarize our pension plan assets measured at fair value on a recurring basis by fair value hierarchy level (See Note 18):
 
 
December 31, 2017
In thousands
 
NAV
 
Level 1
 
Level 2
 
Level 3
 
Total
US:
 
 
 
 
 
 
 
 
 
 
Equity
 
$
—

 
$
18,122

 
$
—

 
$
—

 
$
18,122

Debt Securities
 
—

 
4,273

 
14,031

 
—

 
18,304

Cash and cash equivalents
 
—

 
1,006

 
—

 
—

 
1,006

International:
 
 
 
 
 
 
 
 
 
 
Equity
 
$
4,586

 
$
38,647

 
$
95,641

 
$
—

 
$
138,874

Debt Securities
 
—

 
—

 
111,204

 
—

 
111,204

Insurance Contracts
 
—

 
—

 
15,893

 
13,123

 
29,016

Cash and cash equivalents
 
—

 
2,507

 
—

 
—

 
2,507

Total
 
$
4,586

 
$
64,555

 
$
236,769

 
$
13,123

 
$
319,033


 
 
December 31, 2016
In thousands
 
NAV
 
Level 1
 
Level 2
 
Level 3
 
Total
US:
 
 
 
 
 
 
 
 
 
 
Equity
 
$
—

 
$
17,446

 
$
—

 
$
—

 
$
17,446

Debt Securities
 
—

 
4,766

 
12,272

 
—

 
17,038

Cash and cash equivalents
 
—

 
1,318

 
—

 
—

 
1,318

International:
 
 
 
 
 
 
 
 
 
 
Equity
 
$
3,589

 
$
38,053

 
$
78,694

 
$
—

 
$
120,336

Debt Securities
 
—

 
—

 
90,508

 
—

 
90,508

Insurance Contracts
 
—

 
—

 
13,037

 
12,996

 
26,033

Cash and cash equivalents
 
—

 
4,406

 
—

 
—

 
4,406

Total
 
$
3,589

 
$
65,989

 
$
194,511

 
$
12,996

 
$
277,085
Schedule of Reconciliation of Level 3 Assets
The following table presents a reconciliation of Level 3 assets:
In thousands
 
Total
Balance at December 31, 2015
 
$
—

Net purchases, issuances, and settlements
 
56

Net realized and unrealized gains (losses) included in earnings
 
(5
)
Business acquisition
 
12,949

Other
 
(4
)
Balance at December 31, 2016
 
$
12,996

Net purchases, issuances, and settlements
 
778

Net realized and unrealized gains (losses) included in earnings
 
375

Opening balance sheet adjustment
 
(1,308
)
Other
 
282

Balance at December 31, 2017
 
$
13,123
Costs Recognized Under Defined Contribution Plans and Multiemployer Pension Plans
Costs recognized under these plans are summarized as follows:
 
 
For the year ended
December 31,
In thousands
 
2017
 
2016
 
2015
Multi-employer pension and health & welfare plans
 
$
1,522

 
$
2,054

 
$
2,584

401(k) savings and other defined contribution plans
 
23,209

 
23,062

 
21,399

Total
 
$
24,731

 
$
25,116

 
$
23,983
Contributions in Multiemployer Pension Plans
The Company’s participation in multi-employer plans for the year ended December 31, 2017 is outlined in the table below. For plans that are not individually significant to the Company, the total amount of contributions is presented in the aggregate.
 
 
 
 
 
Pension Protection
Act Zone Status (b)
 
FIP/
 
Contributions by
the Company
 
 
 
 
 
Expiration
Dates of
 
 
 
 
 
 
 
 
 
RP Status
Pending/
 
 
 
 
 
 
 
 
 
 
 
 
 
Surcharge
Imposed
 
Collective
Bargaining
Pension Fund
 
EIN/PN (a)
 
2016
 
2015
 
Implemented (c)
 
2017
 
 
 
2016
 
 
 
2015
 
 
 
(d)
 
Agreements
Idaho Operating Engineers-
 
EIN #
91-6075538
 
Green
 
Green
 
No
 
$
1,020

 
(1)
 
$
1,306

 
(1
)
 
$
1,820

 
(1
)
 
No
 
6/30/2018
Employers Pension Trust Fund
 
Plan#
001
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Automobile Mechanics' Local No 701 Union and
 
EIN #
36-6042061
 
Yellow
 
Red
 
Yes (2)
 
$
501

 
(3)
 
$
748

 
 
 
$
764

 
 
 
No (4)
 
6/1/2018
Industry Pension Plan
 
Plan #
001
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Contributions
 
$
1,521

 
 
 
$
2,054

 
 
 
$
2,584

 
 
 
 
 
 
 
(1)
The Company’s contribution represents more than 5% of the total contributions to the plan.
(2)
The Pension Fund’s board adopted a Funding Improvement Plan on October 21, 2015, continuing the existing plan which increased the weekly pension fund contribution rates by $75 with corresponding decreases to the weekly welfare fund contribution rates until December 31, 2017.
(3)
The number of employees covered by this fund decreased due to the closure of the Bensenville, Illinois facility, which affected the period-to-period comparability of 2016 and 2017 contributions.
(4)
Critical status triggered a 5% surcharge on employer contributions effective June 2012.  Effective January 1, 2013, this surcharge increases to 10%. The surcharge ended on October 21, 2015 when the rehabilitation plan commenced.

(a)
The “EIN / PN” column provides the Employer Identification Number and the three-digit plan number assigned to a plan by the Internal Revenue Service.
(b)
The most recent Pension Protection Act Zone Status available for 2017 and 2016 is for plan years that ended in 2016 and 2015, respectively. The zone status is based on information provided to the Company and other participating employers by each plan and is certified by the plan’s actuary. A plan in the “red” zone has been determined to be in “critical status”, based on criteria established under the Internal Revenue Code (“Code”), and is generally less than 65% funded. A plan in the “yellow” zone has been determined to be in “endangered status”, based on criteria established under the Code, and is generally less than 80% funded. A plan in the “green” zone has been determined to be neither in “critical status” nor in “endangered status”, and is generally at least 80% funded.
(c)
The “FIP/RP Status Pending/Implemented” column indicates whether a Funding Improvement Plan, as required under the Code to be adopted by plans in the “yellow” zone, or a Rehabilitation Plan, as required under the Code to be adopted by plans in the “red” zone, is pending or has been implemented as of the end of the plan year that ended in 2017.
(d)
The “Surcharge Imposed” column indicates whether the Company’s contribution rate for 2017 included an amount in addition the contribution rate specified in the applicable collective bargaining agreement, as imposed by a plan in “critical status”, in accordance with the requirements of the Code.
Defined Benefit Pension Plans  
Defined Benefit Plan Disclosure [Line Items]  
Obligations and Funded Status
The following tables provide information regarding the Company’s defined benefit pension plans summarized by U.S. and international components.
Obligations and Funded Status
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2017
 
2016
Change in projected benefit obligation
 
 
 
 
 
 
 
 
Obligation at beginning of year
 
$
(45,512
)
 
$
(46,120
)
 
$
(319,551
)
 
$
(195,311
)
Opening balance sheet adjustment
 
—

 
—

 
(5,321
)
 
—

Service cost
 
(344
)
 
(337
)
 
(2,740
)
 
(1,379
)
Interest cost
 
(1,422
)
 
(1,475
)
 
(7,310
)
 
(5,774
)
Employee contributions
 
—

 
—

 
(880
)
 
(195
)
Plan curtailments and amendments
 
—

 
—

 
4,153

 
2,061

Benefits paid
 
3,079

 
3,893

 
12,906

 
9,427

Acquisition
 
—

 
—

 
—

 
(114,242
)
Actuarial gain (loss)
 
(14
)
 
(1,473
)
 
(3,009
)
 
(33,330
)
Effect of currency rate changes
 
—

 
—

 
(31,265
)
 
19,192

Obligation at end of year
 
$
(44,213
)
 
$
(45,512
)
 
$
(353,017
)
 
$
(319,551
)
Change in plan assets
 
 

 
 

 
 

 
 

Fair value of plan assets at beginning of year
 
$
35,802

 
$
37,640

 
$
241,283

 
$
168,069

Opening balance sheet adjustment
 
—

 
—

 
2,058

 
—

Actual return on plan assets
 
4,223

 
2,055

 
19,102

 
20,066

Employer contributions
 
486

 
—

 
13,479

 
6,933

Employee contributions
 
—

 
—

 
880

 
195

Benefits paid
 
(3,079
)
 
(3,893
)
 
(12,905
)
 
(9,427
)
Acquisition
 
—

 
—

 
—

 
70,519

Settlements
 
 
 
 
 
(4,523
)
 
 
Effect of currency rate changes
 
—

 
—

 
22,228

 
(15,072
)
Fair value of plan assets at end of year
 
$
37,432

 
$
35,802

 
$
281,602

 
$
241,283

Funded status
 
 

 
 

 
 

 
 

Fair value of plan assets
 
$
37,432

 
$
35,802

 
$
281,602

 
$
241,283

Benefit obligations
 
(44,213
)
 
(45,512
)
 
(353,017
)
 
(319,551
)
Funded status
 
$
(6,781
)
 
$
(9,710
)
 
$
(71,415
)
 
$
(78,268
)
Amounts recognized in the statement of financial position consist of:
 
 

 
 

 
 

 
 

Noncurrent assets
 
$
—

 
$
—

 
$
10,577

 
$
7,130

Current liabilities
 
—

 
—

 
(2,158
)
 
(2,042
)
Noncurrent liabilities
 
(6,781
)
 
(9,710
)
 
(79,834
)
 
(83,356
)
Net amount recognized
 
$
(6,781
)
 
$
(9,710
)
 
$
(71,415
)
 
$
(78,268
)
Amounts recognized in accumulated other comprehensive income (loss) consist of:
 
 

 
 

 
 

 
 

Prior service cost
 
(6
)
 
(8
)
 
(32
)
 
(56
)
Net actuarial loss
 
(20,418
)
 
(23,884
)
 
(54,043
)
 
(56,411
)
Net amount recognized
 
$
(20,424
)
 
$
(23,892
)
 
$
(54,075
)
 
$
(56,467
)
Components of Net Periodic Benefit Costs
Components of Net Periodic Benefit Costs
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Service cost
 
$
344

 
$
337

 
$
381

 
$
2,740

 
$
1,379

 
$
2,015

Interest cost
 
1,422

 
1,475

 
1,914

 
7,310

 
5,774

 
7,091

Expected return on plan assets
 
(1,731
)
 
(2,076
)
 
(2,168
)
 
(12,412
)
 
(9,971
)
 
(9,591
)
Amortization of initial net obligation and prior service cost
 
3

 
3

 
3

 
27

 
61

 
212

Amortization of net loss
 
989

 
914

 
1,062

 
2,846

 
1,818

 
2,379

Settlement and curtailment losses recognized
 
—

 
—

 
—

 
768

 
218

 
—

Net periodic benefit cost
 
$
1,027

 
$
653

 
$
1,192

 
$
1,279

 
$
(721
)
 
$
2,106
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income during 2017 are as follows:
In thousands
 
U.S.
 
International
Net gain (loss) arising during the year
 
$
2,477

 
$
3,683

Effect of exchange rates
 
—

 
(4,945
)
Amortization, settlement, or curtailment recognition of net transition obligation
 
—

 
768

Amortization or curtailment recognition of prior service cost
 
3

 
27

Amortization or settlement recognition of net loss
 
989

 
2,846

Total recognized in other comprehensive gain
 
$
3,469

 
$
2,379

Total recognized in net periodic benefit cost and other comprehensive gain
 
$
2,442

 
$
1,100
Weighted Average Assumptions Used to Develop Actuarial Present Value of Projected Benefit Obligation
The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed.
 
 
U.S.
 
International
 
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Discount rate
 
3.56
%
 
3.95
%
 
4.21
%
 
2.40
%
 
2.51
%
 
3.56
%
Expected return on plan assets
 
4.95
%
 
5.70
%
 
5.70
%
 
5.02
%
 
6.07
%
 
5.81
%
Rate of compensation increase
 
3.00
%
 
3.00
%
 
3.00
%
 
2.54
%
 
2.54
%
 
3.10
%
Amounts Included in Other Comprehensive Loss That are Expected to be Recognized as Components of Periodic Benefit Costs
As of December 31, 2017, the following table represents the amounts included in other comprehensive loss that are expected to be recognized as components of periodic benefit costs in 2018.
In thousands
 
U.S.
 
International
Prior service cost
 
3

 
22

Net actuarial loss
 
970

 
2,193

 
 
$
973

 
$
2,215
Benefit Payments Expected to be Paid to Plan Participants
Benefit payments expected to be paid to plan participants are as follows:
In thousands
 
U.S.
 
International
Year ended December 31,
 
 
 
 
2018
 
$
3,250

 
$
12,401

2019
 
3,301

 
12,403

2020
 
3,325

 
13,156

2021
 
3,160

 
13,799

2022
 
3,125

 
14,538

2023 through 2027
 
14,276

 
77,817
Other Postretirement Benefits Plans  
Defined Benefit Plan Disclosure [Line Items]  
Obligations and Funded Status
The following tables provide information regarding the Company’s post retirement benefit plans summarized by U.S. and international components.
Obligations and Funded Status
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2017
 
2016
Change in projected benefit obligation
 
 
 
 
 
 
 
 
Obligation at beginning of year
 
$
(11,876
)
 
$
(12,959
)
 
$
(3,425
)
 
$
(3,290
)
Service cost
 
(5
)
 
(4
)
 
(28
)
 
(29
)
Interest cost
 
(350
)
 
(389
)
 
(98
)
 
(99
)
Plan amendments
 
—

 
6

 
—

 
—

Benefits paid
 
970

 
720

 
199

 
133

Acquisition

—

 
(143
)
 
—

 
—

Actuarial gain (loss)
 
(84
)
 
893

 
(131
)
 
(42
)
Effect of currency rate changes
 
—

 
—

 
(237
)
 
(98
)
Obligation at end of year
 
$
(11,345
)
 
$
(11,876
)
 
$
(3,720
)
 
$
(3,425
)
Change in plan assets
 
 

 
 

 
 

 
 

Fair value of plan assets at beginning of year
 
$
—

 
$
—

 
$
—

 
$
—

Employer contributions
 
970

 
720

 
199

 
133

Benefits paid
 
(970
)
 
(720
)
 
(199
)
 
(133
)
Fair value of plan assets at end of year
 
$
—

 
$
—

 
$
—

 
$
—

Funded status
 
 

 
 

 
 

 
 

Fair value of plan assets
 
$
—

 
$
—

 
$
—

 
$
—

Benefit obligations
 
(11,345
)
 
(11,876
)
 
(3,720
)
 
(3,425
)
Funded status
 
$
(11,345
)
 
$
(11,876
)
 
$
(3,720
)
 
$
(3,425
)
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2017
 
2016
Amounts recognized in the statement of financial position consist of:
 
 
 
 
 
 
 
 
Current liabilities
 
$
(1,046
)
 
$
(1,084
)
 
$
(208
)
 
$
(185
)
Noncurrent liabilities
 
(10,299
)
 
(10,792
)
 
(3,512
)
 
(3,160
)
Net amount recognized
 
$
(11,345
)
 
$
(11,876
)
 
$
(3,720
)
 
$
(3,345
)
Amounts recognized in accumulated other comprehensive income (loss)
 
 

 
 

 
 

 
 

consist of:
 
 

 
 

 
 

 
 

Prior service credit
 
19,616

 
21,134

 
9

 
15

Net actuarial (loss) gain
 
(18,882
)
 
(20,023
)
 
154

 
292

Net amount recognized
 
$
734

 
$
1,111

 
$
163

 
$
307
Components of Net Periodic Benefit Costs
Components of Net Periodic Benefit Cost
 
 
U.S.
 
International
In thousands
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Service cost
 
$
5

 
$
4

 
$
9

 
$
28

 
$
29

 
$
38

Interest cost
 
350

 
389

 
1,233

 
98

 
99

 
128

Amortization of initial net obligation and prior service cost
 
(1,519
)
 
(1,709
)
 
(2,295
)
 
(7
)
 
(7
)
 
(7
)
Amortization of net loss (gain)
 
1,225

 
1,287

 
1,356

 
(23
)
 
(29
)
 
(30
)
Net periodic benefit cost (credit)
 
$
61

 
$
(29
)
 
$
303

 
$
96

 
$
92

 
$
129
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income during 2017 are as follows:

In thousands
 
U.S.
 
International
Net loss arising during the year
 
(84
)
 
(131
)
Effect of exchange rates
 
—

 
16

Amortization or curtailment recognition of prior service cost
 
(1,519
)
 
(7
)
Amortization or settlement recognition of net loss (gain)
 
1,225

 
(23
)
Total recognized in other comprehensive income (loss)
 
$
(378
)
 
$
(145
)
Total recognized in net periodic benefit cost and other comprehensive income (loss)
 
$
(317
)
 
$
(53
)
Weighted Average Assumptions Used to Develop Actuarial Present Value of Projected Benefit Obligation
The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. The discount rate is based on settling the pension obligation with high grade, high yield corporate bonds.
 
 
U.S.
 
International
 
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Discount rate
 
3.43
%
 
3.76
%
 
3.95
%
 
3.21
%
 
3.46
%
 
3.80
%
Amounts Included in Other Comprehensive Loss That are Expected to be Recognized as Components of Periodic Benefit Costs
As of December 31, 2017, the following table represents the amounts included in other comprehensive loss that are expected to be recognized as components of periodic benefit costs in 2018.
In thousands
 
U.S.
 
International
Prior service credit
 
(1,519
)
 
(7
)
Net actuarial loss (gain)
 
1,216

 
(8
)
 
 
$
(303
)
 
$
(15
)
Benefit Payments Expected to be Paid to Plan Participants
Benefit payments expected to be paid to plan participants are as follows:
In thousands
 
U.S.
 
International
Year ended December 31,
 
 
 
 
2018
 
$
1,046

 
$
208

2019
 
1,024

 
220

2020
 
986

 
225

2021
 
950

 
245

2022
 
908

 
251

2023 through 2027
 
3,956

 
1,352