Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2020

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 months ended March 31, 2020 and 2019 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,	2020			2019			2020			2019			2020		2019		2020			2019			2020		2019
(in thousands)
Interest cost	$	46		$	105		$	518		$	615		$	16	$	21	$	8		$	10		$	10	$	12
Expected return on plan assets	(42		)	(127		)	(745		)	(693		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(19		)	—		—
Amortization of net loss	65			101			135			129			5		26		12			12			—		—
Net periodic cost (benefit)	69			79			(92		)	51			21		47		1			3			10		12
Amortization of pre-merger regulatory asset	—			—			—			190			—		—		—			—			2		2
Total periodic cost	$	69		$	79		$	(92	)	$	241		$	21	$	47	$	1		$	3		$	12	$	14

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

he 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, 2020 and 2019: 

For the Three Months Ended March 31, 2020	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(19	)	$	—	$	(19	)
Net loss	65		135		5		12			—		217
Total recognized in net periodic benefit cost	65		135		5		(7		)	—		198
Recognized from accumulated other comprehensive loss/(gain) (1)	65		26		5		(7		)	—		89
Recognized from regulatory asset	—		109		—		—			—		109
Total	$	65	$	135	$	5	$	(7	)	$	—	$	198

    

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/(gain) (1)	101		24		26		(7		)	—		144
Recognized from regulatory asset	—		105		—		—			—		105
Total	$	101	$	129	$	26	$	(7	)	$	—	$	249

⁽¹⁾ See Note 9, Stockholder's Equity