Table:
|  | Years Ended December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Projected benefit obligation, beginning of year | $  33,178 | $  34,498 |
| Acquisition | 48,350 | 1,063 |
| Service cost | 272 | 841 |
| Interest cost | 1,211 | 802 |
| Actuarial loss | (193) | (988) |
| Benefits paid | (1,779) | (1,113) |
| Translation adjustment | 2,223 | (1,925) |
| Projected benefit obligation, end of year | $  83,262 | $  33,178 |
| Fair value of plan assets, beginning of year | $  13,433 | $  14,181 |
| Acquisitions | 102 | 981 |
| Actual return on plan assets | 380 | 675 |
| Contributions | 644 | 828 |
| Benefits paid | (1,176) | (1,086) |
| Actuarial gain | 1,064 | (1,357) |
| Translation adjustment | 456 | (789) |
| Fair value of plan assets, end of year | $  14,903 | $  13,433 |
| Funded status of plan | $  (68,359) | $  (19,745) |
Paragraphs:
Defined Benefit Plan
We maintain defined benefit pension plans for certain of our non-U.S. employees in the U.K., Germany, and Philippines. Each plan is managed locally and in accordance with respective local laws and regulations.
In order to measure the expense and related benefit obligation, various assumptions are made including discount rates used to value the obligation, expected return on plan assets used to fund these expenses and estimated future inflation rates. These assumptions are based on historical experience as well as facts and circumstances. An actuarial analysis is used to measure the expense and liability associated with pension benefits.
In connection with the acquisition of Artesyn in September of 2019, the Company acquired certain pension plans and, as a result, started including the related balances in its Consolidated Balance Sheets at December 31, 2019 and the expenses attributable to these plans for the period from September 10, 2019 to December 31, 2019 in its Consolidated Statement of Operations. See Note 2. Business Acquisitions for more details on this transaction.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The information provided below includes one pension plan which is part of discontinued operations. As such, all related liabilities and expenses are reported in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.
The Company’s projected benefit obligation and plan assets for defined benefit pension plans at December 31, 2019 and 2018 and the related assumptions used to determine the related liabilities are as follows:
Question:
Where does the company report all related liabilities and expenses to discontinued operations?
Answer: in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.