Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2019

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, 2019 and 2018 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,	2019			2018			2019			2018			2019		2018		2019			2018			2019		2018
(in thousands)
Interest cost	$	105		$	97		$	615		$	592		$	21	$	21	$	10		$	10		$	12	$	12
Expected return on plan assets	(127		)	(138		)	(693		)	(774		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(19		)	—		—
Amortization of net loss	101			88			129			109			26		25		12			15			—		—
Net periodic cost (benefit)	79			47			51			(73		)	47		46		3			6			12		12
Amortization of pre-merger regulatory asset	—			—			190			191			—		—		—			—			2		2
Total periodic cost	$	79		$	47		$	241		$	118		$	47	$	46	$	3		$	6		$	14	$	14

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, 2019 and 2018:



For the Three Months Ended March 31, 2019	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(19	)	$	—	$	(19	)
Net loss	101		129		26		12			—		268
Total recognized in net periodic benefit cost	101		129		26		(7		)	—		249
Recognized from accumulated other comprehensive loss ⁽¹⁾	101		24		26		(7		)	—		144
Recognized from regulatory asset	—		105		—		—			—		105
Total	$	101	$	129	$	26	$	(7	)	$	—	$	249



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