Rendering

Component: (Network and Table)
Network
2318301 - Disclosure - Defined Benefit Pension Plans (Tables)
(http://www.davey.com/role/DefinedBenefitPensionPlansTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Compensation and Retirement Disclosure [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Compensation and Retirement Disclosure [Abstract]
 
Schedule of changes in projected benefit obligations [Table Text Block]
The change in benefit obligations and the fair value of plans assets follows:
 
 
December 31,
 
2016
 
2015
Change in benefit obligation
 
 
 
Projected benefit obligation at beginning of year
$
27,228

 
$
35,876

Service cost
370

 
35

Interest cost
1,243

 
1,486

Actuarial (gains)/losses
1,150

 
(2,445
)
New longevity assumptions
(447
)
 
(340
)
Amendments
341

 

Curtailments

 
(404
)
Settlements
(4,873
)
 
(6,186
)
Benefits paid
(179
)
 
(794
)
Projected benefit obligation at end of year
$
24,833

 
$
27,228

Accumulated benefit obligation at end of year
$
24,833

 
$
27,228

 
 
Schedule of changes in fair value of plan sssets [Table Text Block]
 
 
December 31,
 
2016
 
2015
Change in fair value of plan assets
 
 
 
Fair value of plan assets at beginning of year
$
15,216

 
$
21,567

Actual return on plan assets
400

 
(135
)
Plan expenses, including PBGC premiums
(727
)
 
(536
)
Employer contributions
1,672

 
1,300

Settlements
(4,873
)
 
(6,186
)
Benefits paid
(179
)
 
(794
)
Fair value of plan assets at end of year
$
11,509

 
$
15,216

 
 
Schedule of net funded status [Table Text Block]
 
December 31,
 
2016
 
2015
Funded status of the plans
 
 
 
Fair value of plan assets
$
11,509

 
$
15,216

Projected benefit obligation
24,833

 
27,228

Funded status of the plans
$
(13,324
)
 
$
(12,012
)
 
 
Schedule of amounts recognized in balance sheet [Table Text Block]
 
December 31,
 
2016
 
2015
Amounts reported in the consolidated balance sheets
 
 
 
Current liability
$
(83
)
 
$
(499
)
Noncurrent liability
(13,241
)
 
(11,513
)
Funded status of the plans
$
(13,324
)
 
$
(12,012
)
 
 
Schedule of amounts in accumulated other comprehensive income [Table Text Block]
Amounts included in accumulated other comprehensive income (loss), related to our defined benefit pension plans follow:
 
At December 31, 2016
 
At December 31, 2015
 
Pretax
 
Net of Tax
 
Pretax
 
Net of Tax
Amounts reported in accumulated other comprehensive income
 
 
 
 
 
 
Unrecognized net actuarial loss
$
10,675

 
$
6,456

 
$
11,836

 
$
7,150

Unrecognized prior service cost
341

 
206

 

 

 
$
11,016

 
$
6,662

 
$
11,836

 
$
7,150

 
 
Schedule of amounts in accumulated other comprehensive income (loss) to be recognized over next fiscal year [Table Text Block]
The total amortization associated with these amounts that is expected to be recognized in net periodic benefit expense for 2017 follows: 

 
Year ending December 31, 2017
 
Pretax
 
Net of Tax
Amortization of Costs Expected to be Recognized Next Year
 
 
 
Unrecognized net actuarial loss
$
949

 
$
569

Unrecognized prior service cost
64

 
38

 
$
1,013

 
$
607

 
 
Schedule of accumulated benefit obligations in excess of fair value of plan assets [Table Text Block]
The aggregate projected benefit obligation, accumulated benefit obligation and fair value of plan assets for plans in which the fair value of plan assets is less than either the projected benefit obligation or accumulated benefit obligation follow: 

 
December 31,
 
2016
 
2015
For pension plans with accumulated benefit obligations in excess of plan assets
 
 
 
Projected benefit obligation
$
24,833

 
$
27,228

Accumulated benefit obligation
24,833

 
27,228

Fair value of plan assets
11,509

 
15,216

 
 
Schedule of assumptions used [Table Text Block]
The actuarial assumptions follow. The discount rates were used to measure the year-end benefit obligation and compute pension expense for the subsequent year.

 
December 31,
 
2016
 
2015
 
2014
Actuarial assumptions
 
 
 
 
 
Discount rate
4.20
%
 
4.70
%
 
4.30
%
Expected long-term rate of return on plan assets
5.00

 
7.25

 
7.50

 
 
Components of pension expense (income) [Table Text Block]
Net periodic benefit expense (income) associated with the defined benefit pension plans included the following components:

 
Year Ended December 31,
 
2016
 
2015
 
2014
Components of pension expense (income)
 
 
 
 
 
Service costs--increase in benefit obligation earned
$
370

 
$
35

 
$
51

Interest cost on projected benefit obligation
1,243

 
1,486

 
1,618

Expected return on plan assets
(1,044
)
 
(1,576
)
 
(1,993
)
Curtailment loss

 
49

 

Settlement loss
2,346

 
2,915

 
2,065

Amortization of net actuarial loss
951

 
1,400

 
708

Amortization of prior service cost

 
6

 
14

Net pension expense of defined benefit pension plans
$
3,866

 
$
4,315

 
$
2,463

 
 
Schedule of allocation of plan assets [Table Text Block]
The fair values of our pension plan assets at December 31, 2016 by asset category, using the three-level hierarchy of fair value inputs, were as follows:  

 
 
 
 
Fair Value Measurements at December 31, 2016 Using:
Description
 
Total Carrying
Value at
December 31, 2016
 
Quoted prices
in
active markets
(Level 1)
 
Significant
other observable
inputs
(Level 2)
 
Significant
unobservable
inputs
(Level 3)
Asset Category
 
 
 
 
 
 
 
 
Money market funds
 
$
2,882

 
$

 
$
2,882

 
$

U.S. large-cap equities
 
 

 
 

 
 

 
 

Growth
 
687

 
687

 

 

Value
 
729

 
729

 

 

U.S. small/mid-cap equities
 
 

 
 

 
 

 
 

Growth
 
339

 
339

 

 

Value
 
339

 
339

 

 

International equities
 
 

 
 

 
 

 
 

Growth
 
443

 
443

 

 

Value
 
514

 
514

 

 

Fixed income
 
4,669

 
4,669

 

 

Multiclass world-allocation mutual funds
 
907

 
907

 

 

 
 
$
11,509

 
$
8,627

 
$
2,882

 
$

 

The fair values of our pension plan assets at December 31, 2015 by asset category, using the three-level hierarchy of fair value inputs, were as follows:

 
 
 
 
Fair Value Measurements at December 31, 2015 Using:
Description
 
Total Carrying
Value at
December 31, 2015
 
Quoted prices
in
active markets
(Level 1)
 
Significant
other observable
inputs
(Level 2)
 
Significant
unobservable
inputs
(Level 3)
Asset Category
 
 
 
 
 
 
 
 
Money market funds
 
$
2,794

 
$

 
$
2,794

 
$

U.S. large-cap equities
 
 

 
 

 
 

 
 

Growth
 
1,869

 
1,869

 

 

Value
 
1,492

 
1,492

 

 

U.S. small/mid-cap equities
 
 

 
 

 
 

 
 

Growth
 
781

 
781

 

 

Value
 
1,003

 
1,003

 

 

International equities
 
 

 
 

 
 

 
 

Growth
 
1,270

 
1,270

 

 

Value
 
1,183

 
1,183

 

 

Fixed income
 
3,035

 
3,035

 

 

Multiclass world-allocation mutual funds
 
1,789

 
1,789

 

 

 
 
$
15,216

 
$
12,422

 
$
2,794

 
$

 
 
Schedule of expected benefit payments [Table Text Block]
The benefits, as of December 31, 2016, expected to be paid to defined-benefit plan participants in each of the next five years, and in the aggregate for the five years thereafter, follow:

 
 
Participants Benefits
Estimated future payments
 
 
Year ending December 31, 2017
 
$
659

2018
 
878

2019
 
981

2020
 
1,088

2021
 
1,167

Years 2022 to 2026
 
6,677

 
 
Schedule of multiemployer plans [Table Text Block]
Our participation in the multiemployer defined benefit pension plans is summarized in the table below. The “EIN/Pension Plan Number” column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act of 2006 (the “PPA”) zone status is from the Form 5500, “Annual Return/Report of Employee Benefit Plan,” filed by the plan and certified by the plan's actuary. The PPA zone status describes plans that are underfunded. Among other factors, plans in the “critical” red zone are generally less than 65% funded; plans in the “endangered” yellow zone are less than 80% funded; and, plans in the “safe” green zone are at least 80% funded.










P.
Defined Benefit Pension Plans (continued)

Pension Fund
 
EIN/Pension
Plan Number
 
Pension
Protection Act
Zone Status
 
FIP/RP
Status
Pending
Implemented
 
Davey Tree
Contributions
 
Surcharge
Imposed
 
Expiration
Dates of
Bargaining
Agreement
 
 
2016
 
2015
 
 
2016
 
2015
 
2014
 
 
National Electric Benefit Fund
 
53-0181657/001
 
Green
 
Green
 
No
 
$
712

 
$
774

 
$
743

 
No
 
Ranging from June 30, 2017 to
December 31, 2018
Eighth District Electrical Pension Fund
 
84-6100393/001
 
Green
 
Green
 
No
 
90

 
119

 
105

 
No
 
December 31, 2017
 
 
 
 
 
 
 
 
 
 
$
802

 
$
893

 
$
848