Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2018

Schedule of Net Benefit Costs [Table Text Block]

Net periodic benefit costs for our pension and post-retirement benefits plans for the three months ended March 31, 2018 and 2017 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 March 31,	2018			2017			2018			2017			2018		2017		2018			2017			2018		2017
(in thousands)
Interest cost	$	97		$	103		$	592		$	623		$	21	$	22	$	10		$	10		$	12	$	13
Expected return on plan assets	(138		)	(127		)	(774		)	(699		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(19		)	—		—
Amortization of net loss	88			107			109			131			25		22		15			16			—		—
Net periodic cost (benefit) ⁽¹⁾	47			83			(73		)	55			46		44		6			7			12		13
Amortization of pre-merger regulatory asset	—			—			191			191			—		—		—			—			2		2
Total periodic cost	$	47		$	83		$	118		$	246		$	46	$	44	$	6		$	7		$	14	$	15

Amounts Included in Regulatory asset and AOCI [Table Text Block]

The following tables present the amounts included in the regulatory asset and accumulated other comprehensive loss that were recognized as components of net periodic benefit cost during the three months ended March 31, 2018 and 2017:



For the Three Months Ended March 31, 2018	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(19	)	$	—	$	(19	)
Net loss	88		109		25		15			—		237
Total recognized in net periodic benefit cost	88		109		25		(4		)	—		218
Recognized from accumulated other comprehensive loss ⁽¹⁾	88		21		25		(4		)	—		130
Recognized from regulatory asset	—		88		—		—			—		88
Total	$	88	$	109	$	25	$	(4	)	$	—	$	218



For the Three Months Ended March 31, 2017	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(19	)	$	—	$	(19	)
Net loss	107		131		22		16			—		276
Total recognized in net periodic benefit cost	107		131		22		(3		)	—		257
Recognized from accumulated other comprehensive loss ⁽¹⁾	107		25		22		(3		)	—		151
Recognized from regulatory asset	—		106		—		—			—		106
Total	$	107	$	131	$	22	$	(3	)	$	—	$	257