9. Pension and Post-Retirement Benefit Plans

The Company maintains pension plans covering union and certain non-union employees. For more information on the Company’s retirement plans, see Note 13 – “Pension Plans and Defined Contribution Plan” to the Company’s Consolidated Financial Statements in the 2017 Form 10-K.

In accordance with the adoption of ASU 2017-07, the Company has retrospectively revised the presentation of the non-service components of periodic pension cost to “Interest and other expense, net” in the condensed consolidated statement of operations, while service cost remains in “Warehouse, marketing and administrative expense.” A summary of the effect for periods presented was as follows (in thousands):

	Three months ended June 30, 2017							Six months ended June 30, 2017
Condensed consolidated statement of loss	As reported		As revised		Effect of change			As reported			As revised			Effect of change
Warehousing, marketing and administrative expenses	$	161,695	$	160,972	$	(723	)	$	334,717		$	333,270		$	(1,447	)
Operating income (loss)		15,869		16,592		723			(170,314	)		(168,867	)		1,447
Interest and other expense, net		6,299		7,022		723			13,038			14,485			1,447
Income (loss) before income taxes		9,570		9,570		-			(183,352	)		(183,352	)		-

A summary of net periodic pension cost related to the Company’s pension plans for the three and six months ended June 30, 2018 and 2017 was as follows (in thousands):

	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2018			2017			2018			2017
Service cost - benefit earned during the period	$	444		$	321		$	888		$	642

Interest cost on projected benefit obligation		1,769			1,862			3,538			3,724
Expected return on plan assets		(2,266	)		(2,272	)		(4,532	)		(4,544	)
Amortization of prior service cost		101			72			202			144
Amortization of actuarial loss		1,304			1,062			2,608			2,124
Total non-service cost	$	908		$	723		$	1,816		$	1,447

Net periodic pension cost	$	1,352		$	1,045		$	2,704		$	2,090

The Company made cash contributions of $10.0 million in January 2018 and April 2017, respectively, to its pension plans. Additional contributions, if any, for the remainder of 2018 have not yet been determined. As of June 30, 2018 and December 31, 2017, respectively, the Company had accrued $33.2 million and $43.3 million of pension liability within “Other long-term liabilities” on the Condensed Consolidated Balance Sheets.

Defined Contribution Plans

The Company has defined contribution plans covering certain salaried associates, non-union hourly paid associates and certain union associates (the “Plans”). The Plans permit associates to defer a portion of their pre-tax and after-tax salary as contributions to the Plans. The Plans also provide for Company-funded discretionary contributions as well as matching associates’ salary deferral contributions, at the discretion of the Board of Directors. The Company recorded expenses of $1.8 million, for the Company match of employee contributions to the Plans for the three months ended June 30, 2018 compared to $1.9 million in the corresponding period in 2017 and $3.7 million for the six months ended June 30, 2018 and 2017, respectively.