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Pension and Other Postretirement Benefit Costs
9 Months Ended
Sep. 30, 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 September 30,Nine Months Ended September 30,
Pension BenefitsOther Postretirement
Benefits
Pension BenefitsOther
Postretirement Benefits
In thousands20202019202020192020201920202019
Service cost$1,673 $1,516 $67 $67 $4,988 $4,549 $195 $202 
Interest cost4,071 4,662 229 281 12,093 13,985 675 845 
Expected return on plan assets(5,358)(5,207)— — (16,350)(15,621)— — 
Amortization of prior service costs— 1 (119)(117)— 5 (353)(351)
Amortization of net actuarial loss5,082 3,604 173 97 14,638 10,810 458 290 
Net periodic benefit cost5,468 4,576 350 328 15,369 13,728 975 986 
Amount allocated to construction(695)(608)(25)(25)(2,043)(1,790)(71)(72)
Net periodic benefit cost charged to expense4,773 3,968 325 303 13,326 11,938 904 914 
Regulatory pension disallowance— — — — — 10,500 — — 
Amortization of regulatory balancing account675 675 — — 4,757 14,467 — — 
Net amount charged to expense$5,448 $4,643 $325 $303 $18,083 $36,905 $904 $914 
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)
The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to non-qualified employee benefit plans:
Three Months Ended September 30,Nine Months Ended September 30,
In thousands2020201920202019
Beginning balance$(10,413)$(8,324)$(10,733)$(7,188)
Amounts reclassified from AOCL:
Amortization of actuarial losses252 157 688 469 
Reclassification of stranded tax effects(1)
— — — (1,366)
Total reclassifications before tax252 157 688 (897)
Tax (benefit) expense(66)(43)(182)(125)
Total reclassifications for the period186 114 506 (1,022)
Ending balance$(10,227)$(8,210)$(10,227)$(8,210)
(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.