POSTRETIREMENT BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2022

POSTRETIREMENT BENEFIT PLANS

Summary of the components of net periodic benefit cost (credit)

	Three Months Ended September 30
	Supplemental				Postretirement
	Benefit Plan				Health Benefit Plan
	2022		2021		2022		2021
	(in thousands)
Service cost	$	—	$	—	$	39	$	48
Interest cost		2		1		111		107
Amortization of net actuarial (gain) loss(1)		2		2		(192)		(137)
Net periodic benefit cost (credit)(2)	$	4	$	3	$	(42)	$	18

	Nine Months Ended September 30
	Supplemental				Postretirement
	Benefit Plan				Health Benefit Plan
	2022		2021		2022		2021
	(in thousands)
Service cost	$	—	$	—	$	117	$	144
Interest cost		5		3		331		321
Amortization of net actuarial (gain) loss(1)		6		7		(574)		(411)
Net periodic benefit cost (credit)(2)	$	11	$	10	$	(126)	$	54

(1) The Company amortizes actuarial gains and losses over the average remaining active service period of the plan participants and does not use a corridor approach.

(2) Service cost is reported within operating expenses and the other components of net periodic benefit cost are reported within the other line item of other income (costs).