EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2019

EMPLOYEE BENEFIT PLANS

Schedule of the postretirement medical benefit and postemployment medical benefit obligations

The postretirement medical benefit and postemployment medical benefit obligations are determined annually (during the fourth quarter) by an independent actuary and are included in accumulated postretirement benefit and postemployment obligations on our consolidated statements of financial position as follows (dollars in thousands):

	September 30,
	2019
Postretirement medical benefit obligation at beginning of period	$	8,556
Service cost		508
Interest cost		216
Benefit payments (net of contributions by participants)		(398)
Postretirement medical benefit obligation at end of period	$	8,882
Postemployment medical benefit obligation at end of period		371
Total postretirement and postemployment medical obligations at end of period	$	9,253

Schedule of the net unrecognized actuarial gains and losses related to the postretirement medical benefit obligation that are included in accumulated other comprehensive income

The net unrecognized actuarial gains and losses related to the postretirement medical benefit obligations are included in accumulated other comprehensive income as follows (dollars in thousands):

	September 30,
	2019
Amounts included in accumulated other comprehensive income at beginning of period	$	375
Amortization of prior service credit into other income		(59)
Amounts included in accumulated other comprehensive income at end of period	$	316