2.2.0.7 false Pension and Other Post-Retirement Benefit Plans 0215 - Disclosure - Pension and Other Post-Retirement Benefit Plans true false false false 1 false false 2 Pension and Other Post-Retirement Benefit Plans [Abstract] 0 us-gaap_PensionAndOtherPostretirementBenefitExpenseAbstract us-gaap true na duration No definition available. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string No definition available. false 3 Pension and Other Post-Retirement Benefit Plans 1 us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock us-gaap true na duration No definition available. false false false false false false false false false false false verboselabel false 1 false false false false 0 0   <div style="font-family: Helvetica,Arial,sans-serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b>NOTE 15. PENSION AND OTHER POST-RETIREMENT BENEFIT PLANS</b> </div> <div align="center" style="font-size: 10pt"> <div style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">  </div> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">      The following tables show the components of net periodic benefit costs (income) recognized in our financial statements during the three and nine months ended June 30, 2010 and 2009: </div> <div align="center" style="font-size: 10pt; margin-top: 18pt"><b>Components of Net Periodic Benefit Costs (Income)</b> </div> <div align="center" style="font-size: 10pt"> <div style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">  </div> </div> <div align="center"> <table style="font-size: 8pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr style="font-size: 0pt" valign="bottom"> <td width="52%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td style="border-bottom: 1px solid #000000"> </td> <td style="border-bottom: 1px solid #000000"> </td> <td nowrap="nowrap" align="center" colspan="14" style="border-bottom: 1px solid #000000"><b>Three Months Ended June 30,</b></td> <td style="border-bottom: 1px solid #000000"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td style="border-bottom: 1px solid #000000"> </td> <td style="border-bottom: 1px solid #000000"> </td> <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000"><b>2010</b></td> <td style="border-bottom: 1px solid #000000"> </td> <td style="border-bottom: 1px solid #000000"> </td> <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000">2009</td> <td style="border-bottom: 1px solid #000000"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Pension</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Health and</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Pension</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Health and</td> <td> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td nowrap="nowrap" align="left"><i>(In thousands)</i></td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Benefits</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Life Benefits</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Benefits</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Life Benefits</td> <td> </td> </tr>   <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px"><b>Components of net periodic benefit costs (income)</b> </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Service cost </div></td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>2,438</b></td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>1,648</b></td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">2,117</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">1,283</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Interest cost </div></td> <td> </td> <td> </td> <td align="right"><b>10,478</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>6,331</b></td> <td> </td> <td> </td> <td> </td> <td align="right">10,678</td> <td> </td> <td> </td> <td> </td> <td align="right">6,257</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Expected return on plan assets </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(11,419</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(4,605</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(12,888</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(4,492</td> <td nowrap="nowrap">)</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Amortization of prior service cost </div></td> <td> </td> <td> </td> <td align="right"><b>262</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(1,005</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td> </td> <td align="right">429</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(1,005</td> <td nowrap="nowrap">)</td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Amortization of actuarial loss </div></td> <td> </td> <td> </td> <td align="right"><b>1,050</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>2,196</b></td> <td> </td> <td> </td> <td> </td> <td align="right">104</td> <td> </td> <td> </td> <td> </td> <td align="right">1,231</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Amortization of transition obligation </div></td> <td> </td> <td> </td> <td align="right"><b>-</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>272</b></td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> <td> </td> <td> </td> <td align="right">272</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Partial settlement of the Supplemental Executive Retirement Program </div></td> <td> </td> <td> </td> <td align="right"><b>3,529</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>-</b></td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:35px; text-indent:-15px"><b>Net periodic benefit cost</b> </div></td> <td> </td> <td> </td> <td align="right"><b>6,338</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>4,837</b></td> <td> </td> <td> </td> <td> </td> <td align="right">440</td> <td> </td> <td> </td> <td> </td> <td align="right">3,546</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Amount allocated to construction projects </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(265</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(787</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td> </td> <td align="right">34</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(559</td> <td nowrap="nowrap">)</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Amount deferred as regulatory asset/liability - net </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(1,308</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td> </td> <td align="right"><b>504</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(991</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td align="right">833</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Other </div></td> <td> </td> <td> </td> <td align="right"><b>6</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>-</b></td> <td> </td> <td> </td> <td> </td> <td align="right">72</td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:35px; text-indent:-15px"><b>Amount charged (credited) to expense</b> </div></td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>4,771</b></td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>4,554</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(445</td> <td nowrap="nowrap">)</td> <td> </td> <td align="left">$</td> <td align="right">3,820</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 3px double #000000"> </td> </tr>  </table> </div> <div align="center" style="font-size: 10pt; margin-top: 18pt"><b>Components of Net Periodic Benefit Costs (Income)</b> </div> <div align="center" style="font-size: 10pt"> <div style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">  </div> </div> <div align="center"> <table style="font-size: 8pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom" style="font-size: 0pt"> <td width="52%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td style="border-bottom: 1px solid #000000"> </td> <td style="border-bottom: 1px solid #000000"> </td> <td nowrap="nowrap" align="center" colspan="14" style="border-bottom: 1px solid #000000"><b>Nine Months Ended June 30,</b></td> <td style="border-bottom: 1px solid #000000"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td style="border-bottom: 1px solid #000000"> </td> <td style="border-bottom: 1px solid #000000"> </td> <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000"><b>2010</b></td> <td style="border-bottom: 1px solid #000000"> </td> <td style="border-bottom: 1px solid #000000"> </td> <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000">2009</td> <td style="border-bottom: 1px solid #000000"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Pension</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Health and</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Pension</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Health and</td> <td> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td nowrap="nowrap" align="left"><i>(In thousands)</i></td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Benefits</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2"><b>Life Benefits</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Benefits</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Life Benefits</td> <td> </td> </tr>   <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px"><b>Components of net periodic benefit costs (income)</b> </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Service cost </div></td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>7,338</b></td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>4,944</b></td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">6,351</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">3,849</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Interest cost </div></td> <td> </td> <td> </td> <td align="right"><b>31,814</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>18,993</b></td> <td> </td> <td> </td> <td> </td> <td align="right">32,034</td> <td> </td> <td> </td> <td> </td> <td align="right">18,771</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Expected return on plan assets </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(34,593</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(13,815</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(38,665</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(13,476</td> <td nowrap="nowrap">)</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Amortization of prior service cost </div></td> <td> </td> <td> </td> <td align="right"><b>793</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(3,016</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td> </td> <td align="right">1,288</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(3,016</td> <td nowrap="nowrap">)</td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Amortization of actuarial loss </div></td> <td> </td> <td> </td> <td align="right"><b>3,207</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>6,586</b></td> <td> </td> <td> </td> <td> </td> <td align="right">312</td> <td> </td> <td> </td> <td> </td> <td align="right">3,693</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Amortization of transition obligation </div></td> <td> </td> <td> </td> <td align="right"><b>-</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>815</b></td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> <td> </td> <td> </td> <td align="right">815</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Partial settlement of the Supplemental Executive Retirement Program </div></td> <td> </td> <td> </td> <td align="right"><b>3,529</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>-</b></td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:35px; text-indent:-15px"><b>Net periodic benefit cost</b> </div></td> <td> </td> <td> </td> <td align="right"><b>12,088</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>14,507</b></td> <td> </td> <td> </td> <td> </td> <td align="right">1,320</td> <td> </td> <td> </td> <td> </td> <td align="right">10,636</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Amount allocated to construction projects </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(789</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(2,314</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td> </td> <td align="right">100</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(1,659</td> <td nowrap="nowrap">)</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:25px; text-indent:-15px">Amount deferred as regulatory asset/liability - net </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(3,921</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td> </td> <td align="right"><b>1,513</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(2,972</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td align="right">2,499</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:25px; text-indent:-15px">Other </div></td> <td> </td> <td> </td> <td align="right"><b>21</b></td> <td> </td> <td> </td> <td> </td> <td align="right"><b>-</b></td> <td> </td> <td> </td> <td> </td> <td align="right">22</td> <td> </td> <td> </td> <td> </td> <td align="right">-</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:35px; text-indent:-15px"><b>Amount charged (credited) to expense</b> </div></td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>7,399</b></td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>13,706</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(1,530</td> <td nowrap="nowrap">)</td> <td> </td> <td align="left">$</td> <td align="right">11,476</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 3px double #000000"> </td> </tr>  </table> </div> <div align="left" style="font-size: 10pt; margin-top: 10pt">      Amounts included in the line item “Amount deferred as regulatory asset/liability-net,” as shown in the table above, represent the difference between the cost of the applicable Pension Benefits or the Health and Life Benefits and the amount that Washington Gas is permitted to recover in rates that it charges to customers in the District of Columbia. </div> <div align="left" style="font-size: 10pt; margin-top: 10pt">      Under the new changes to the defined contribution savings plan announced on July 20, 2009, 65 employees elected to cease participating in the non-contributory defined benefit plan in return for receiving an enhanced contribution under the defined contribution savings plan. </div> </div>  <!-- Begin Block Tagged Note false false false us-types:textBlockItemType textblock Description containing the entire pension and other postretirement benefits disclosure as a single block of text. 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