Pension and Other Postretirement Benefit Costs (Tables)

3 Months Ended

Mar. 31, 2020

Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]

Schedule of Net Benefit Costs

The following table provides the components of net periodic benefit cost for the pension and other postretirement benefit plans:

	Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits
In thousands	2020			2019			2020			2019
Service cost	$	1,657		$	1,517		$	64		$	68
Interest cost	4,011			4,662			223			281
Expected return on plan assets	(5,496		)	(5,207		)	—			—
Amortization of prior service costs	—			2			(117		)	(117		)
Amortization of net actuarial loss	4,778			3,603			143			97
Net periodic benefit cost	4,950			4,577			313			329
Amount allocated to construction	(668		)	(586		)	(23		)	(24		)
Net periodic benefit cost charged to expense	4,282			3,991			290			305
Regulatory pension disallowance	—			10,500			—			—
Amortization of regulatory balancing account	2,801			12,511			—			—
Net amount charged to expense	$	7,083		$	27,002		$	290		$	305

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)

The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to non-qualified employee benefit plans:

	Three Months Ended March 31,
In thousands	2020			2019
Beginning balance	$	(10,733	)	$	(7,188	)
Amounts reclassified from AOCL:
Amortization of actuarial losses	218			156
Reclassification of stranded tax effects(1)	—			(1,366		)
Total reclassifications before tax	218			(1,210		)
Tax (benefit) expense	(58		)	(41		)
Total reclassifications for the period	160			(1,251		)
Ending balance	$	(10,573	)	$	(8,439	)

⁽¹⁾

Reclassification of $1.4 million of income tax effects resulting from the TCJA from accumulated other comprehensive loss to retained earnings was made pursuant to the adoption of ASU 2018-02. See Note 2.