Pension Plans And Other Postretirement Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2019

Components of Net Periodic Benefit Cost

	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.