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Employee Benefit Plans (Tables)
6 Months Ended
Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract]  
Employee Benefit Plans
 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Six Months Ended June 30,
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
213

 
$
205

 
$
1,294

 
$
1,188

 
$
46

 
$
41

 
$
26

 
$
24

 
$
33

 
$
32

Expected return on plan assets
 
(265
)
 
(252
)
 
(1,545
)
 
(1,437
)
 
—

 
—

 
—

 
—

 
—

 
—

Amortization of prior service cost
 
—

 
(1
)
 
—

 
—

 
9

 
10

 
(39
)
 
(39
)
 
—

 
—

Amortization of net loss
 
75

 
114

 
—

 
162

 
24

 
32

 
33

 
36

 
—

 
—

Net periodic cost (benefit)
 
23

 
66

 
(251
)
 
(87
)
 
79

 
83

 
20

 
21

 
33

 
32

Amortization of pre-merger regulatory asset
 
—

 
—

 
381

 
381

 
—

 
—

 
—

 
—

 
4

 
4

Total periodic cost
 
$
23

 
$
66

 
$
130

 
$
294

 
$
79

 
$
83

 
$
20

 
$
21

 
$
37

 
$
36

For the Three Months Ended June 30, 2014
 
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
 
38

 
—

 
12

 
17

 
—

 
67

Total recognized in net periodic benefit cost
 
$
38

 
$
—

 
$
17

 
$
(3
)
 
$
—

 
$
52

Recognized from accumulated other comprehensive loss (1)
 
$
38

 
$
—

 
$
17

 
$
(3
)
 
$
—

 
$
52

Recognized from regulatory asset
 
—

 
—

 
—

 
—

 
—

 
—

Total
 
$
38

 
$
—

 
$
17

 
$
(3
)
 
$
—

 
$
52



For the Six Months Ended June 30, 2014
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
$
—

 
$
—

 
$
9

 
$
(39
)
 
$
—

 
(30
)
Net loss
 
75

 
—

 
24

 
33

 
—

 
132

Total recognized in net periodic benefit cost
 
$
75

 
$
—

 
$
33

 
$
(6
)
 
$
—

 
$
102

Recognized from accumulated other comprehensive loss (1)
 
$
75

 
$
—

 
$
33

 
$
(6
)
 
$
—

 
$
102

Recognized from regulatory asset
 
—

 
—

 
—

 
—

 
—

 
—

Total
 
$
75

 
$
—

 
$
33

 
$
(6
)
 
$
—

 
$
102



For the 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
 
$
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
 
$
113

 
$
31

 
$
42

 
$
(3
)
 
$
—

 
$
183

Recognized from regulatory asset
 
—

 
131

 
—

 
—

 
—

 
131

Total
 
$
113

 
$
162

 
$
42

 
$
(3
)
 
$
—

 
$
314

Net periodic benefit costs for our pension and post-retirement benefits plans for the three and six months ended June 30, 2014 and 2013 are set forth in the following tables:
 
 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Three Months Ended June 30,
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
 
2014
 
2013
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
106

 
$
103

 
$
647

 
$
594

 
$
23

 
$
20

 
$
13

 
$
12

 
$
16

 
$
16

Expected return on plan assets
 
(132
)
 
(126
)
 
(772
)
 
(718
)
 
—

 
—

 
—

 
—

 
—

 
—

Amortization of prior service cost
 
—

 
—

 
—

 
—

 
5

 
5

 
(20
)
 
(20
)
 
—

 
—

Amortization of net loss
 
38

 
57

 
—

 
81

 
12

 
16

 
17

 
19

 
—

 
—

Net periodic cost (benefit)
 
12

 
34

 
(125
)
 
(43
)
 
40

 
41

 
10

 
11

 
16

 
16

Amortization of pre-merger regulatory asset
 
—

 
—

 
191

 
191

 
—

 
—

 
—

 
—

 
2

 
2

Total periodic cost
 
$
12

 
$
34

 
$
66

 
$
148

 
$
40

 
$
41

 
$
10

 
$
11


$
18

 
$
18