Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Net Benefit Costs [Table Text Block]

Net periodic benefit costs for our pension and post-retirement benefits plans for the three and six months ended June 30, 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 June 30,	2018			2017			2018			2017			2018		2017		2018			2017			2018		2017
(in thousands)
Interest cost	$	98		$	103		$	592		$	624		$	21	$	22	$	9		$	11		$	13	$	13
Expected return on plan assets	(138		)	(127		)	(774		)	(700		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(20		)	—		—
Amortization of net loss	88			106			108			131			25		22		15			17			—		—
Net periodic cost (benefit) ⁽¹⁾	48			82			(74		)	55			46		44		5			8			13		13
Amortization of pre-merger regulatory asset	—			—			191			191			—		—		—			—			2		2
Total periodic cost	$	48		$	82		$	117		$	246		$	46	$	44	$	5		$	8		$	15	$	15



	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Six Months Ended June 30,	2018			2017			2018			2017			2018		2017		2018			2017			2018		2017
(in thousands)
Interest cost	$	195		$	206		$	1,184		$	1,247		$	42	$	44	$	19		$	21		$	26	$	26
Expected return on plan assets	(276		)	(254		)	(1,549		)	(1,399		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(39		)	(39		)	—		—
Amortization of net loss	176			213			217			262			50		44		30			32			—		—
Net periodic cost (benefit) ⁽¹⁾	95			165			(148		)	110			92		88		10			14			26		26
Amortization of pre-merger regulatory asset	—			—			381			381			—		—		—			—			4		4
Total periodic cost	$	95		$	165		$	233		$	491		$	92	$	88	$	10		$	14		$	30	$	30

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 June 30, 2018 and 2017:



For the Three Months Ended June 30, 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		108		25		15			—		236
Total recognized in net periodic benefit cost	88		108		25		(4		)	—		217
Recognized from accumulated other comprehensive loss ⁽¹⁾	88		21		25		(4		)	—		130
Recognized from regulatory asset	—		87		—		—			—		87
Total	$	88	$	108	$	25	$	(4	)	$	—	$	217



For the Three Months Ended June 30, 2017	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(20	)	$	—	$	(20	)
Net loss	106		131		22		17			—		276
Total recognized in net periodic benefit cost	106		131		22		(3		)	—		256
Recognized from accumulated other comprehensive loss ⁽¹⁾	106		25		22		(3		)	—		150
Recognized from regulatory asset	—		106		—		—			—		106
Total	$	106	$	131	$	22	$	(3	)	$	—	$	256



For the Six Months Ended June 30, 2018	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(39	)	$	—	$	(39	)
Net loss	176		217		50		30			—		473
Total recognized in net periodic benefit cost	176		217		50		(9		)	—		434
Recognized from accumulated other comprehensive loss ⁽¹⁾	176		41		50		(9		)	—		258
Recognized from regulatory asset	—		176		—		—			—		176
Total	$	176	$	217	$	50	$	(9	)	$	—	$	434



For the Six Months Ended June 30, 2017	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(39	)	$	—	$	(39	)
Net loss	213		262		44		32			—		551
Total recognized in net periodic benefit cost	213		262		44		(7		)	—		512
Recognized from accumulated other comprehensive loss ⁽¹⁾	213		50		44		(7		)	—		300
Recognized from regulatory asset	—		212		—		—			—		212
Total	$	213	$	262	$	44	$	(7	)	$	—	$	512