Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Net periodic benefit costs for our pension and post-retirement benefits plans for the three months ended March 31, 2014 and 2013 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 March 31,	2014			2013			2014			2013			2014		2013		2014			2013			2014		2013
(in thousands)
Interest cost	$	107		$	102		$	647		$	594		$	23	$	21	$	13		$	12		$	17	$	16
Expected return on plan assets	(133		)	(126		)	(773		)	(719		)	—		—		—			—			—		—
Amortization of prior service cost	—			—			—			—			5		5		(19		)	(19		)	—		—
Amortization of net loss	37			57			—			81			12		16		17			18			—		—
Net periodic cost (benefit)	11			33			(126		)	(44		)	40		42		11			11			17		16
Amortization of pre-merger regulatory asset	—			—			190			190			—		—		—			—			2		2
Total periodic cost	$	11		$	33		$	64		$	146		$	40	$	42	$	11		$	11		$	19	$	18

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 months ended March 31, 2014:

For Three Months Ended March 31, 2014	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake Pension SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service cost (credit)	$	—	$	—	$	5	$	(19	)	$	—	(14		)
Net loss	37		—		12		17			—		66
Total recognized in net periodic benefit cost	$	37	$	—	$	17	$	(2	)	$	—	$	52
Recognized from accumulated other comprehensive loss (1)	$	37	$	—	$	17	$	(2	)	$	—	$	52
Recognized from regulatory asset	—		—		—		—			—		—
Total	$	37	$	—	$	17	$	(2	)	$	—	$	52

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