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PENSION AND POSTRETIREMENT BENEFITS - Comparison of Obligations to Plan Assets (Details 4) (USD $)
In Thousands, unless otherwise specified |
Dec. 31, 2013
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Dec. 31, 2012
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Pension Plan
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| Comparison of obligations to plan assets | ||
| Projected and accumulated benefit obligation | $ 24,315 | |
| Fair value of plan assets | 20,290 | 19,981 |
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Postretirement Plan
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| Comparison of obligations to plan assets | ||
| Projected and accumulated benefit obligation | 6,206 | |
| Fair value of plan assets |
| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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