Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2013

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Net periodic benefit costs for our pension and post-retirement benefits plans for the three and six months ended June 30, 2013 and 2012 are set forth in the following tables:

	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake Pension SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Three Months Ended June 30,	2013			2012			2013			2012			2013		2012		2013			2012			2013		2012
(in thousands)
Service cost	$	—		$	—		$	—		$	—		$	—	$	—	$	—		$	—		$	—	$	40
Interest cost	103			125			594			639			20		22		12			15			16		45
Expected return on plan assets	(126		)	(109		)	(718		)	(657		)	—		—		—			—			—		—
Amortization of prior service cost	—			(2		)	—			—			5		5		(20		)	(20		)	—		—
Amortization of net loss	57			85			81			44			16		12		19			17			—		22
Net periodic cost (benefit)	34			99			(43		)	26			41		39		11			12			16		107
Amortization of pre-merger regulatory asset	—			—			191			191			—		—		—			—			2		2
Total periodic cost	$	34		$	99		$	148		$	217		$	41	$	39	$	11		$	12		$	18	$	109

	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake Pension SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Six Months Ended June 30,	2013			2012			2013			2012			2013		2012		2013			2012			2013		2012
(in thousands)
Service cost	$	—		$	—		$	—		$	—		$	—	$	—	$	—		$	—		$	—	$	80
Interest cost	205			250			1,188			1,278			41		45		24			30			32		90
Expected return on plan assets	(252		)	(218		)	(1,437		)	(1,315		)	—		—		—			—			—		—
Amortization of prior service cost	(1		)	(3		)	—			—			10		10		(39		)	(40		)	—		—
Amortization of net loss	114			170			162			88			32		23		36			35			—		45
Net periodic cost (benefit)	66			199			(87		)	51			83		78		21			25			32		215
Amortization of pre-merger regulatory asset	—			—			381			381			—		—		—			—			4		4
Total periodic cost	$	66		$	199		$	294		$	432		$	83	$	78	$	21		$	25		$	36	$	219

Amounts Included in Regulatory Asset and Accumulated Other Comprehensive Income/Loss Recognized as Net Periodic Benefit Cost

The following table presents the amounts included in the regulatory asset and accumulated other comprehensive income/loss that were recognized as components of net periodic benefit cost during the three and six months ended June 30, 2013:

For Three Months Ended June 30, 2013	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service cost (credit)	$	—	$	—	$	5	$	(20	)	$	—	(15		)
Net loss	57		81		16		19			—		173
Total recognized in net periodic benefit cost	$	57	$	81	$	21	$	(1	)	$	—	$	158
Recognized from accumulated other comprehensive loss (1)	$	57	$	15	$	21	$	(1	)	$	—	$	92
Recognized from regulatory asset	—		66		—		—			—		66
Total	$	57	$	81	$	21	$	(1	)	$	—	$	158

For the Six Months Ended June 30, 2013	Chesapeake Pension Plan			FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service cost (credit)	$	(1	)	$	—	$	10	$	(39	)	$	—	(30		)
Net loss	114			162		32		36			—		344
Total recognized in net periodic benefit cost	$	113		$	162	$	42	$	(3	)	$	—	$	314
Recognized from accumulated other comprehensive loss (1)	$	113		$	31	$	42	$	(3	)	$	—	$	183
Recognized from regulatory asset	—			131		—		—			—		131
Total	$	113		$	162	$	42	$	(3	)	$	—	$	314

⁽¹⁾  See Note 8, “Accumulated Other Comprehensive Income (Loss).