2013 | 2012 | 2011 | ||||||||||
Service cost | $ | 9 | $ | 13 | $ | 15 | ||||||
Interest cost | 14 | 22 | 22 | |||||||||
Amortization of actuarial loss | 12 | 8 | 14 | |||||||||
Amortization of prior service cost | (22 | ) | (10 | ) | (10 | ) | ||||||
Total postretirement benefit cost | $ | 13 | $ | 33 | $ | 41 |
2013 | 2012 | |||||||
Benefit obligation at September 1 | $ | 342 | $ | 407 | ||||
Service cost | 9 | 13 | ||||||
Interest cost | 14 | 22 | ||||||
Amendments | - | (139 | ) | |||||
Actuarial (gain) loss | (1 | ) | 52 | |||||
Benefit payments | (20 | ) | (18 | ) | ||||
Participants' contributions | 6 | 5 | ||||||
Benefit obligation at August 31 | $ | 350 | $ | 342 |
2013 | 2012 | |||||||
Plan assets at fair value at September 1 | $ | - | $ | - | ||||
Participants' contributions | 6 | 5 | ||||||
Employer contributions | 14 | 13 | ||||||
Benefits paid | (20 | ) | (18 | ) | ||||
Plan assets at fair value at August 31 | $ | - | $ | - |
2013 | 2012 | |||||||
Funded status | $ | (350 | ) | $ | (342 | ) | ||
Unrecognized actuarial gain | - | - | ||||||
Unrecognized prior service cost | - | - | ||||||
Accrued benefit cost at August 31 | $ | (350 | ) | $ | (342 | ) |
2013 | 2012 | |||||||
Current liabilities (present value of expected 2014 net benefit payments) | $ | (10 | ) | $ | (10 | ) | ||
Non-current liabilities | (340 | ) | (332 | ) | ||||
Net liability recognized at August 31 | $ | (350 | ) | $ | (342 | ) |
2013 | 2012 | |||||||
Prior service credit | $ | (228 | ) | $ | (250 | ) | ||
Net actuarial loss | 148 | 161 |
2014 | ||||
Prior service credit | $ | (22 | ) | |
Net actuarial loss | 11 |