Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2021

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, 2021 and 2020 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,	2021		2020		2021		2020		2021		2020		2021		2020		2021		2020
(in thousands)
Interest cost	$	34	$	46	$	429	$	518	$	12	$	16	$	6	$	8	$	6	$	10
Expected return on plan assets	(40)		(42)		(830)		(745)		—		—		—		—		—		—
Amortization of prior service credit	—		—		—		—		—		—		(19)		(19)		—		—
Amortization of net (gain) loss	60		65		155		135		7		5		8		12		(2)		—
Net periodic cost (benefit)	54		69		(246)		(92)		19		21		(5)		1		4		10
Amortization of pre-merger regulatory asset	—		—		—		—		—		—		—		—		—		2
Total periodic cost (benefit)	$	54	$	69	$	(246)	$	(92)	$	19	$	21	$	(5)	$	1	$	4	$	12

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 ended March 31, 2021 and 2020:


For the Three Months Ended March 31, 2021	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan		FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(19)	$	—	$	(19)
Net loss	60		155		7		8		(2)		228
Total recognized in net periodic benefit cost	60		155		7		(11)		(2)		209
Recognized from accumulated other comprehensive loss/(gain) (1)	60		29		7		(11)		—		85
Recognized from regulatory asset	—		126		—		—		(2)		124
Total	$	60	$	155	$	7	$	(11)	$	(2)	$	209


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

(1) See Note 9, Stockholders' Equity