Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2018

Accumulated Other Comprehensive Loss [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

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.

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

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).