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Common Stock Common Stock (Notes)
 9 Months Ended
Sep. 30, 2018
Stockholders' Equity Note [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
COMMON STOCK
The Company has entered into four separate sales agency agreements under which the sales agents may offer and sell new shares of the Company’s common stock from time to time. No shares were issued under these agreements during the nine months ended September 30, 2018. These agreements provide for the offering of a maximum of approximately 3.8 million shares, of which approximately 1.1 million remain unissued as of September 30, 2018. Subject to the satisfaction of customary conditions (including any required regulatory approvals), the Company has the right to increase the maximum number of shares that may be offered under these agreements.
ACCUMULATED OTHER COMPREHENSIVE LOSS
Accumulated other comprehensive loss, net of tax, consisted of the following as of September 30, 2018 and December 31, 2017 (dollars in thousands):
 
September 30,
 
December 31,
 
2018
 
2017
Unfunded benefit obligation for pensions and other postretirement benefit plans - net of taxes of $2,451 and $4,356, respectively (a)
$
9,220

 
$
8,090

(a)
Effective January 1, 2018, the Company adopted ASU No. 2018-02. As a result of the adoption of this new standard, $1.7 million in excess tax benefits was reclassified from accumulated other comprehensive loss to retained earnings. See Note 2 for additional discussion of the adoption of this standard.
The following table details the reclassifications out of accumulated other comprehensive loss to net income by component for the three and nine months ended September 30 (dollars in thousands).
 
 
Amounts Reclassified from Accumulated Other Comprehensive Loss
 
 
 
 
Three months ended September 30,
 
Nine months ended September 30,
 
 
Details about Accumulated Other Comprehensive Loss Components
 
2018
 
2017
 
2018
 
2017
 
Affected Line Item in Statement of Income
Amortization of defined benefit pension items
 
 
 
 
 
 
 
 
Amortization of net prior service cost
 
$
(228
)
 
$
(300
)
 
$
(684
)
 
$
(898
)
 
(a)
Amortization of net loss
 
2,962

 
3,637

 
$
8,952

 
$
10,913

 
(a)
Adjustment due to effects of regulation
 
(2,476
)
 
(3,057
)
 
(7,493
)
 
(9,172
)
 
(a)
 
 
258

 
280

 
775

 
843

 
Total before tax
 
 
(54
)
 
(98
)
 
(163
)
 
(295
)
 
Tax expense
 
 
$
204

 
$
182

 
$
612

 
$
548

 
Net of tax
(a)
These accumulated other comprehensive loss components are included in the computation of net periodic pension cost (see Note 6 for additional details).