XML 22 R70.htm IDEA: XBRL DOCUMENT v2.4.0.6
Employee Benefit Plans (Details 2) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Amounts recognized on the balance sheets:      
Non-current liabilities $ (71,618) $ (68,122)  
Components of Net Periodic Benefits Cost:      
Regulatory adjustment - deferred 11,709 18,748 20,622
GSWC
     
Amounts recognized on the balance sheets:      
Non-current liabilities (71,618) (68,122)  
Components of Net Periodic Benefits Cost:      
Regulatory adjustment - deferred 11,709 18,748 20,622
Pension Benefits
     
Change in Projected Benefit Obligation:      
Projected benefit obligation at beginning of year 146,127 118,766  
Service cost 6,675 5,624 4,795
Interest cost 6,657 6,524 6,104
Actuarial loss (gain) 7,759 18,719  
Benefits/expenses paid (3,988) (3,506)  
Projected benefit obligation at end of year 163,230 146,127 118,766
Changes in Plan Assets:      
Fair value of plan assets at beginning of year 92,910 90,179  
Actual return on plan assets 12,599 (326)  
Employer contributions 6,117 6,563  
Benefits/expenses paid (3,988) (3,506)  
Fair value of plan assets at end of year 107,638 92,910 90,179
Funded Status:      
Net amount recognized as accrued pension cost (55,592) (53,217)  
Amounts recognized on the balance sheets:      
Non-current liabilities (55,592) (53,217)  
Net amount recognized (55,592) (53,217)  
Amounts recognized in regulatory assets consist of:      
Prior service cost (credit) 404 522  
Net loss 48,648 49,983  
Regulatory assets 49,052 50,505 26,471
Unfunded accrued pension cost 6,540 2,712  
Net liability recognized 55,592 53,217  
Changes in plan assets and benefit obligations recognized in regulatory assets:      
Regulatory asset at beginning of year 50,505 26,471  
Net loss (gain) 1,700 25,394  
Amortization of prior service (cost) credit (118) (118)  
Amortization of net loss (3,035) (1,242)  
Total change in regulatory asset (1,453) 24,034  
Regulatory asset at end of year 49,052 50,505 26,471
Net periodic pension costs 9,945 7,159 6,934
Change in regulatory asset (1,453) 24,034  
Total recognized in net periodic pension cost and regulatory asset 8,492 31,193  
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:      
Prior service cost (118) (118)  
Net loss (2,846) (3,114)  
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:      
Projected benefit obligation 163,230 146,127  
Accumulated benefit obligation 138,230 122,399  
Fair value of plan assets 107,638 92,910  
Weighted-average assumptions used to determine benefit obligations at year end:      
Discount rate (as a percent) 4.30% 4.65%  
Rate of compensation increase (as a percent) 4.00% 4.00%  
Components of Net Periodic Benefits Cost:      
Service cost 6,675 5,624 4,795
Interest cost 6,657 6,524 6,104
Expected return on plan assets (6,540) (6,349) (5,253)
Amortization of prior service cost (benefit) 118 118 118
Amortization of actuarial loss 3,035 1,242 1,170
Net periodic pension cost under accounting standards 9,945 7,159 6,934
Regulatory adjustment - deferred (2,305) (209) (1,823)
Total expense recognized, before allocation to overhead pool 7,640 6,950 5,111
Weighted-average assumptions used to determine net periodic cost:      
Discount rate (as a percent) 4.65% 5.55% 6.05%
Expected long-term return on plan assets (as a percent) 7.00% 7.00% 7.00%
Rate of compensation increase (as a percent) 4.00% 4.00% 4.00%
Pension Benefits | GSWC
     
Components of Net Periodic Benefits Cost:      
Regulatory adjustment - deferred 2,300 209 1,800
Post-Retirement Medical Benefits
     
Change in Projected Benefit Obligation:      
Projected benefit obligation at beginning of year 12,448 12,057  
Service cost 419 391 390
Interest cost 534 549 626
Actuarial loss (gain) (657) (236)  
Benefits/expenses paid (448) (313)  
Projected benefit obligation at end of year 12,296 12,448 12,057
Changes in Plan Assets:      
Fair value of plan assets at beginning of year 7,916 6,959  
Actual return on plan assets 736 319  
Employer contributions 155 951  
Benefits/expenses paid (448) (313)  
Fair value of plan assets at end of year 8,359 7,916 6,959
Funded Status:      
Net amount recognized as accrued pension cost (3,937) (4,532)  
Amounts recognized on the balance sheets:      
Non-current liabilities (3,937) (4,532)  
Net amount recognized (3,937) (4,532)  
Amounts recognized in regulatory assets consist of:      
Initial net obligation 837 1,256  
Prior service cost (credit) (633) (833)  
Net loss (889) 147  
Regulatory assets (685) 570 1,045
Unfunded accrued pension cost 4,622 3,962  
Net liability recognized 3,937 4,532  
Changes in plan assets and benefit obligations recognized in regulatory assets:      
Regulatory asset at beginning of year 570 1,045  
Net loss (gain) (1,036) (256)  
Amortization of initial net obligation (419) (419)  
Amortization of prior service (cost) credit 200 200  
Total change in regulatory asset (1,255) (475)  
Regulatory asset at end of year (685) 570 1,045
Net periodic pension costs 815 861 980
Change in regulatory asset (1,255) (475)  
Total recognized in net periodic pension cost and regulatory asset (440) 386  
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:      
Initial net obligation (419) (419)  
Prior service cost 200 200  
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:      
Projected benefit obligation 12,296 12,448  
Fair value of plan assets 8,359 7,916  
Weighted-average assumptions used to determine benefit obligations at year end:      
Discount rate (as a percent) 3.75% 4.45%  
Components of Net Periodic Benefits Cost:      
Service cost 419 391 390
Interest cost 534 549 626
Expected return on plan assets (357) (298) (255)
Amortization of transition 419 419 419
Amortization of prior service cost (benefit) (200) (200) (200)
Net periodic pension cost under accounting standards 815 861 980
Total expense recognized, before allocation to overhead pool 815 861 980
Weighted-average assumptions used to determine net periodic cost:      
Discount rate (as a percent) 4.45% 5.20% 5.85%
Union plan
     
Weighted-average assumptions used to determine net periodic cost:      
Expected long-term return on plan assets (as a percent) 7.00% 7.00% 7.00%
Non-union plan
     
Weighted-average assumptions used to determine net periodic cost:      
Expected long-term return on plan assets (as a percent) 4.20% 4.20% 4.20%
SERP
     
Change in Projected Benefit Obligation:      
Projected benefit obligation at beginning of year 10,604 8,468  
Service cost 731 600 433
Interest cost 488 464 354
Actuarial loss (gain) 803 1,292  
Projected benefit obligation at end of year 12,406 10,604 8,468
Funded Status:      
Net amount recognized as accrued pension cost (12,406) (10,604)  
Amounts recognized on the balance sheets:      
Current liabilities (317) (231)  
Non-current liabilities (12,089) (10,373)  
Net amount recognized (12,406) (10,604)  
Amounts recognized in regulatory assets consist of:      
Prior service cost (credit) 475 636  
Net loss 3,709 3,212  
Regulatory assets 4,184 3,848 2,852
Unfunded accrued pension cost 8,222 6,756  
Net liability recognized 12,406 10,604  
Changes in plan assets and benefit obligations recognized in regulatory assets:      
Regulatory asset at beginning of year 3,848 2,852  
Net loss (gain) 805 1,291  
Amortization of prior service (cost) credit (161) (161)  
Amortization of net loss (308) (134)  
Total change in regulatory asset 336 996  
Regulatory asset at end of year 4,184 3,848 2,852
Net periodic pension costs 1,687 1,359 948
Change in regulatory asset 336 996  
Total recognized in net periodic pension cost and regulatory asset 2,023 2,355  
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:      
Prior service cost (161) (161)  
Net loss (339) (307)  
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:      
Projected benefit obligation 12,406 10,604  
Accumulated benefit obligation 9,601 7,639  
Weighted-average assumptions used to determine benefit obligations at year end:      
Discount rate (as a percent) 4.20% 4.65%  
Rate of compensation increase (as a percent) 4.00% 4.00%  
Components of Net Periodic Benefits Cost:      
Service cost 731 600 433
Interest cost 488 464 354
Amortization of prior service cost (benefit) 161 161 161
Amortization of actuarial loss 307 134  
Net periodic pension cost under accounting standards $ 1,687 $ 1,359 $ 948
Weighted-average assumptions used to determine net periodic cost:      
Discount rate (as a percent) 4.65% 5.55% 6.05%
Rate of compensation increase (as a percent) 4.00% 4.00% 4.00%