Note K - Pension Liability

9 Months Ended

Sep. 30, 2021

NOTE K—PENSION LIABILITY

The information in this note represents the net periodic pension and post-retirement benefit costs and related components in accordance with FASB ASC No. 715 “Employers’ Disclosures about Pensions and Other Post-Retirement Benefits.” The components of net pension and post-retirement periodic benefit cost (income) for the nine months ended September 30, 2021 and 2020 (unaudited) are as follows:

	Nine months ended September 30,
	2021		2020
Components of net periodic benefit cost:
Service cost and amortization of loss	$	22	$	21
Interest cost		7		8

Net periodic benefit cost	$	29	$	29

The net pension liability as of September 30, 2021 (unaudited) amounted to $1,016.

- Definition

The entire disclosure for retirement benefits.

+ References

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-Publisher FASB
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+ Details

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