Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2019

Retirement Benefits [Abstract]

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, 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 September 30,	2019			2018			2019			2018			2019		2018		2019			2018			2019		2018
(in thousands)
Interest cost	$	104		$	94		$	614		$	570		$	16	$	21	$	10		$	10		$	12	$	12
Expected return on plan assets	(127		)	(131		)	(693		)	(770		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(19		)	—		—
Amortization of net loss	101			82			128			86			17		25		11			15			—		—
Net periodic cost (benefit)	78			45			49			(114		)	33		46		2			6			12		12
Settlement expense	—			—			—			—			58		—		—			—			—		—
Amortization of pre-merger regulatory asset	—			—			162			191			—		—		—			—			2		2
Total periodic cost	$	78		$	45		$	211		$	77		$	91	$	46	$	2		$	6		$	14	$	14

	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Nine Months Ended September 30,	2019			2018			2019			2018			2019		2018		2019			2018			2019		2018
(in thousands)
Interest cost	$	314		$	288		$	1,844		$	1,754		$	58	$	63	$	29		$	29		$	36	$	38
Expected return on plan assets	(381		)	(406		)	(2,079		)	(2,318		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(58		)	(58		)	—		—
Amortization of net loss	304			258			386			302			68		75		35			45			—		—
Net periodic cost (benefit)	237			140			151			(262		)	126		138		6			16			36		38
Settlement expense	—			—			—			—			58		—		—			—			—		—
Amortization of pre-merger regulatory asset	—			—			543			571			—		—		—			—			6		6
Total periodic cost	$	237		$	140		$	694		$	309		$	184	$	138	$	6		$	16		$	42	$	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 and nine months ended September 30, 2019 and 2018:

For the Three Months Ended September 30, 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		128		17		11			—		257
Total recognized in net periodic benefit cost	101		128		17		(8		)	—		238
Recognized from accumulated other comprehensive loss/(gain) (1)	101		24		17		(8		)	—		134
Recognized from regulatory asset	—		104		—		—			—		104
Total	$	101	$	128	$	17	$	(8	)	$	—	$	238

    

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/(gain) (1)	82		16		25		(4		)	—		119
Recognized from regulatory asset	—		70		—		—			—		70
Total	$	82	$	86	$	25	$	(4	)	$	—	$	189

For the Nine Months Ended September 30, 2019	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(58	)	$	—	$	(58	)
Net loss	304		386		68		35			—		793
Total recognized in net periodic benefit cost	304		386		68		(23		)	—		735
Recognized from accumulated other comprehensive loss/(gain) (1)	304		73		68		(23		)	—		422
Recognized from regulatory asset	—		313		—		—			—		313
Total	$	304	$	386	$	68	$	(23	)	$	—	$	735

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/(gain) (1)	258		57		75		(13		)	—		377
Recognized from regulatory asset	—		245		—		—			—		245
Total	$	258	$	302	$	75	$	(13	)	$	—	$	622

⁽¹⁾ See Note 9, Stockholder's Equity