XML 247 R30.htm IDEA: XBRL DOCUMENT v3.3.0.814
Employee Benefit Plans (Tables)
9 Months Ended
Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]  
Employee Benefit Plans
For the Three Months Ended September 30, 2015
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
$

 
$

 
$
2

 
$
(19
)
 
$

 
$
(17
)
Net loss
 
91

 
114

 
25

 
17

 
2

 
249

Total recognized in net periodic benefit cost
 
$
91

 
$
114

 
$
27

 
$
(2
)
 
$
2

 
$
232

Recognized from accumulated other comprehensive loss (1)
 
$
91

 
$
22

 
$
27

 
$
(2
)
 
$

 
$
138

Recognized from regulatory asset
 

 
92

 

 

 
2

 
94

Total
 
$
91

 
$
114

 
$
27

 
$
(2
)
 
$
2

 
$
232



For the Nine Months Ended September 30, 2015
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
$

 
$

 
$
8

 
$
(58
)
 
$

 
$
(50
)
Net loss
 
272

 
341

 
74

 
53

 
5

 
745

Total recognized in net periodic benefit cost
 
$
272

 
$
341

 
$
82

 
$
(5
)
 
$
5

 
$
695

Recognized from accumulated other comprehensive loss (1)
 
$
272

 
$
65

 
$
82

 
$
(5
)
 
$
1

 
$
415

Recognized from regulatory asset
 

 
276

 

 

 
4

 
280

Total
 
$
272

 
$
341

 
$
82

 
$
(5
)
 
$
5

 
$
695



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

 
$

 
$
5

 
$
(19
)
 
$

 
$
(14
)
Net loss
 
37

 

 
12

 
16

 

 
65

Total recognized in net periodic benefit cost
 
$
37

 
$

 
$
17

 
$
(3
)
 
$

 
$
51

Recognized from accumulated other comprehensive loss (1)
 
$
37

 
$

 
$
17

 
$
(3
)
 
$

 
$
51

Recognized from regulatory asset
 

 

 

 

 

 

Total
 
$
37

 
$

 
$
17


$
(3
)

$


$
51



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

 
$

 
$
14

 
$
(58
)
 
$

 
$
(44
)
Net loss
 
112

 

 
36

 
50

 

 
198

Total recognized in net periodic benefit cost
 
$
112

 
$

 
$
50

 
$
(8
)
 
$

 
$
154

Recognized from accumulated other comprehensive loss (1)
 
$
112

 
$

 
$
50

 
$
(8
)
 
$

 
$
154

Recognized from regulatory asset
 

 

 

 

 

 

Total
 
$
112

 
$

 
$
50

 
$
(8
)
 
$

 
$
154


 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Three Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
102

 
$
107

 
$
626

 
$
647

 
$
23

 
$
23

 
$
11

 
$
13

 
$
15

 
$
17

Expected return on plan assets
 
(135
)
 
(133
)
 
(777
)
 
(773
)
 

 

 

 

 

 

Amortization of prior service cost
 

 

 

 

 
2

 
5

 
(19
)
 
(19
)
 

 

Amortization of net loss
 
91

 
37

 
114

 

 
25

 
12

 
17

 
16

 
2

 

Net periodic cost (benefit)
 
58

 
11

 
(37
)
 
(126
)
 
50

 
40

 
9

 
10

 
17

 
17

Amortization of pre-merger regulatory asset
 

 

 
191

 
191

 

 

 

 

 
2

 
2

Total periodic cost
 
$
58

 
$
11

 
$
154

 
$
65

 
$
50

 
$
40

 
$
9

 
$
10


$
19

 
$
19


 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
306

 
$
320

 
$
1,877

 
$
1,941

 
$
68

 
$
69

 
$
33

 
$
39

 
$
45

 
$
50

Expected return on plan assets
 
(405
)
 
(398
)
 
(2,330
)
 
(2,318
)
 

 

 

 

 

 

Amortization of prior service cost
 

 

 

 

 
8

 
14

 
(58
)
 
(58
)
 

 

Amortization of net loss
 
272

 
112

 
341

 

 
74

 
36

 
53

 
50

 
5

 

Net periodic cost (benefit)
 
173

 
34

 
(112
)
 
(377
)
 
150

 
119

 
28

 
31

 
50

 
50

Amortization of pre-merger regulatory asset
 

 

 
571

 
571

 

 

 

 

 
6

 
6

Total periodic cost
 
$
173

 
$
34

 
$
459

 
$
194

 
$
150

 
$
119

 
$
28

 
$
31

 
$
56

 
$
56