Employee Benefit Plans (Tables)

9 Months Ended

Sep. 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 nine months ended September 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 September 30,	2018			2017			2018			2017			2018		2017		2018			2017			2018		2017
(in thousands)
Interest cost	$	94		$	103		$	570		$	623		$	21	$	22	$	10		$	11		$	12	$	13
Expected return on plan assets	(131		)	(127		)	(770		)	(699		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(19		)	—		—
Amortization of net loss	82			107			86			131			25		22		15			17			—		—
Net periodic cost (benefit) ⁽¹⁾	45			83			(114		)	55			46		44		6			9			12		13
Amortization of pre-merger regulatory asset	—			—			191			191			—		—		—			—			2		2
Total periodic cost	$	45		$	83		$	77		$	246		$	46	$	44	$	6		$	9		$	14	$	15



	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Nine Months Ended September 30,	2018			2017			2018			2017			2018		2017		2018			2017			2018		2017
(in thousands)
Interest cost	$	288		$	309		$	1,754		$	1,870		$	63	$	66	$	29		$	31		$	38	$	38
Expected return on plan assets	(406		)	(381		)	(2,318		)	(2,098		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(58		)	(58		)	—		—
Amortization of net loss	258			319			302			392			75		65		45			50			—		—
Net periodic cost (benefit) ⁽¹⁾	140			247			(262		)	164			138		131		16			23			38		38
Amortization of pre-merger regulatory asset	—			—			571			571			—		—		—			—			6		6
Total periodic cost	$	140		$	247		$	309		$	735		$	138	$	131	$	16		$	23		$	44	$	44

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 September 30, 2018 and 2017:



For the Three Months Ended September 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	82		86		25		15			—		208
Total recognized in net periodic benefit cost	82		86		25		(4		)	—		189
Recognized from accumulated other comprehensive loss ⁽¹⁾	82		16		25		(4		)	—		119
Recognized from regulatory asset	—		70		—		—			—		70
Total	$	82	$	86	$	25	$	(4	)	$	—	$	189



For the Three Months Ended September 30, 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		17			—		277
Total recognized in net periodic benefit cost	107		131		22		(2		)	—		258
Recognized from accumulated other comprehensive loss ⁽¹⁾	107		25		22		(2		)	—		152
Recognized from regulatory asset	—		106		—		—			—		106
Total	$	107	$	131	$	22	$	(2	)	$	—	$	258



For the Nine Months Ended September 30, 2018	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(58	)	$	—	$	(58	)
Net loss	258		302		75		45			—		680
Total recognized in net periodic benefit cost	258		302		75		(13		)	—		622
Recognized from accumulated other comprehensive loss ⁽¹⁾	258		57		75		(13		)	—		377
Recognized from regulatory asset	—		245		—		—			—		245
Total	$	258	$	302	$	75	$	(13	)	$	—	$	622



For the Nine Months Ended September 30, 2017	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(58	)	$	—	$	(58	)
Net loss	319		392		65		50			—		826
Total recognized in net periodic benefit cost	319		392		65		(8		)	—		768
Recognized from accumulated other comprehensive loss ⁽¹⁾	319		75		65		(8		)	—		451
Recognized from regulatory asset	—		317		—		—			—		317
Total	$	319	$	392	$	65	$	(8	)	$	—	$	768