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Employee Benefit Plans (Tables)
6 Months Ended
Jun. 30, 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 and six months ended June 30, 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 June 30,
 
2020
 
2019
 
2020
 
2019
 
2020
 
2019
 
2020
 
2019
 
2020
 
2019
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
46

 
$
104

 
$
518

 
$
615

 
$
16

 
$
21

 
$
8

 
$
9

 
$
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

 
78

 
(92
)
 
51

 
21

 
47

 
1

 
2

 
10

 
12

Amortization of pre-merger regulatory asset
 

 

 

 
191

 

 

 

 

 
2

 
2

Total periodic cost
 
$
69

 
$
78

 
$
(92
)
 
$
242

 
$
21

 
$
47

 
$
1

 
$
2


$
12

 
$
14



 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Six Months Ended June 30,
 
2020
 
2019
 
2020
 
2019
 
2020
 
2019
 
2020
 
2019
 
2020
 
2019
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
92

 
$
209

 
$
1,036

 
$
1,230

 
$
32

 
$
42

 
$
16

 
$
19

 
$
20

 
$
24

Expected return on plan assets
 
(84
)
 
(254
)
 
(1,490
)
 
(1,386
)
 

 

 

 

 

 

Amortization of prior service credit
 

 

 

 

 

 

 
(38
)
 
(39
)
 

 

Amortization of net loss
 
130

 
203

 
270

 
258

 
10

 
52

 
24

 
24

 

 

Net periodic cost (benefit)
 
138

 
158

 
(184
)
 
102

 
42

 
94

 
2

 
4

 
20

 
24

Amortization of pre-merger regulatory asset
 

 

 

 
381

 

 

 

 

 
4

 
4

Total periodic cost
 
$
138

 
$
158

 
$
(184
)
 
$
483

 
$
42

 
$
94

 
$
2

 
$
4

 
$
24

 
$
28


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 six months ended June 30, 2020 and 2019:
 
For the Three Months Ended June 30, 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 June 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

 
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



For the Six Months Ended June 30, 2020
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(38
)
 
$

 
$
(38
)
Net loss
 
130

 
270

 
10

 
24

 

 
434

Total recognized in net periodic benefit cost
 
130

 
270

 
10

 
(14
)
 

 
396

Recognized from accumulated other comprehensive loss/(gain) (1)
 
130

 
52

 
10

 
(14
)
 

 
178

Recognized from regulatory asset
 

 
218

 

 

 

 
218

Total
 
$
130

 
$
270

 
$
10

 
$
(14
)
 
$

 
$
396


For the Six Months Ended June 30, 2019
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(39
)
 
$

 
$
(39
)
Net loss
 
203

 
258

 
52

 
24

 

 
537

Total recognized in net periodic benefit cost
 
203

 
258

 
52

 
(15
)
 

 
498

Recognized from accumulated other comprehensive loss/(gain) (1)
 
203

 
49

 
52

 
(15
)
 

 
289

Recognized from regulatory asset
 

 
209

 

 

 

 
209

Total
 
$
203

 
$
258

 
$
52

 
$
(15
)
 
$

 
$
498

(1) See Note 9, Stockholder's Equity