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Pension Plans And Other Postretirement Benefit Plans
 6 Months Ended
Jun. 30, 2019
Retirement Benefits, Description [Abstract]  
Pension Plans and Other Postretirement Benefit Plans PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
Avista Utilities
Avista Utilities’ maintained the same pension and other postretirement plans during the six months ended June 30, 2019 as those described as of December 31, 2018. The Company’s funding policy is to contribute at least the minimum amounts that are required to be funded under the Employee Retirement Income Security Act, but not more than the maximum amounts that are currently deductible for income tax purposes. The Company contributed $14.6 million in cash to the pension plan for the six months ended June 30, 2019 and it expects to contribute a total of $22.0 million in 2019.
The Company uses a December 31 measurement date for its defined benefit pension and other postretirement benefit plans. The following table sets forth the components of net periodic benefit costs for the three and six months ended June 30 (dollars in thousands):
 
Pension Benefits
 
Other Postretirement Benefits
 
2019
 
2018
 
2019
 
2018
Three months ended June 30:
 
 
 
 
 
 
 
Service cost (a)
$
4,948

 
$
5,450

 
$
753

 
$
804

Interest cost
7,100

 
6,466

 
1,164

 
1,197

Expected return on plan assets
(7,953
)
 
(8,250
)
 
(611
)
 
(500
)
Amortization of prior service cost
75

 
75

 
(275
)
 
209

Net loss recognition
2,426

 
1,842

 
1,329

 
562

Net periodic benefit cost
$
6,596

 
$
5,583

 
$
2,360

 
$
2,272

Six months ended June 30:
 
 
 
 
 
 
 
Service cost (a)
$
9,822

 
$
10,900

 
$
1,525

 
$
1,608

Interest cost
14,238

 
12,932

 
2,536

 
2,394

Expected return on plan assets
(15,768
)
 
(16,500
)
 
(1,329
)
 
(1,000
)
Amortization of prior service cost
150

 
150

 
(550
)
 
(606
)
Net loss recognition
4,841

 
3,930

 
2,575

 
2,217

Net periodic benefit cost
$
13,283

 
$
11,412

 
$
4,757

 
$
4,613


(a)
Total service costs in the table above are recorded to the same accounts as labor expense. Labor and benefits expense is recorded to various projects based on whether the work is a capital project or an operating expense. Approximately 40 percent of all labor and benefits is capitalized to utility property and 60 percent is expensed to utility other operating expenses.