PENSION AND OTHER POSTEMPLOYMENT BENEFITS

The components of the consolidated net periodic costs (credits) for pension and OPEB were as follows:



Components of Net Periodic Benefit Costs (Credits)	Pension						OPEB
For the Three Months Ended September 30,	2018			2017			2018			2017
	(In millions)
Service costs	$	56		$	52		$	1		$	1
Interest costs	93			97			6			7
Expected return on plan assets	(144		)	(112		)	(7		)	(7		)
Amortization of prior service costs (credits)	2			2			(20		)	(20		)
Special termination costs	21			—			6			—
Net periodic costs (credits), including amounts capitalized	$	28		$	39		$	(14	)	$	(19	)
Net periodic costs (credits), recognized in earnings	$	5		$	30		$	(15	)	$	(14	)


Components of Net Periodic Benefit Costs (Credits)	Pension						OPEB
For the Nine Months Ended September 30,	2018			2017			2018			2017
	(In millions)
Service costs	$	168		$	156		$	3		$	3
Interest costs	279			291			18			21
Expected return on plan assets	(432		)	(336		)	(22		)	(22		)
Amortization of prior service costs (credits)	6			6			(60		)	(60		)
Special termination costs	21			—			6			—
Net periodic costs (credits), including amounts capitalized	$	42		$	117		$	(55	)	$	(58	)
Net periodic costs (credits), recognized in earnings	$	(27	)	$	89		$	(57	)	$	(43	)

Amounts in the tables above include FES' and FENOC's share of the net periodic pension and OPEB costs (credits) of $13 million and $(10) million, respectively, for the nine months ended September 30, 2018. FES' and FENOC's share of the net periodic pension and OPEB costs (credits) were $16 million and $(8) million, respectively, for the three months ended September 30, 2017 and $47 million and $(24) million, respectively, for the nine months ended September 30, 2017. Such amounts are a component of Discontinued Operations in FirstEnergy's Consolidated Statements of Income (Loss). Following FES and FENOC’s voluntary bankruptcy filing FE has billed FES and FENOC for their share of pension and OPEB service costs of $14 million and $28 million for the three and nine months ended September 30, 2018, respectively.

In support of the strategic review to exit competitive generation, management launched the FE Tomorrow initiative to define FirstEnergy's future organization to support its regulated business. FE Tomorrow is intended to align corporate services to efficiently support the regulated operations by ensuring that FirstEnergy has the right talent, organizational and cost structure to achieve our earnings growth targets. As part of the FE Tomorrow initiative, in June and early July 2018, nearly 500 employees in the shared services and utility services and sustainability organizations, which was more than 80% of eligible employees, accepted a voluntary enhanced retirement package, which included severance compensation and a temporary pension enhancement, with most employees expected to depart by December 31, 2018. Such amounts are classified as special termination costs within net periodic pension and OPEB costs (credits).

Following adoption of ASU 2017-07, "Compensation-Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost" in 2018, service costs, net of capitalization, continue to be reported within Other operating expenses on the FirstEnergy Consolidated Statements of Income (Loss). Non-service costs are reported within Miscellaneous income, net, within Other Income (Expense). Prior period amounts have been reclassified to conform with current year presentation. See Note 1, "Organization and Basis of Presentation," for additional information.

In January 2018, FirstEnergy satisfied its minimum required funding obligations of $500 million and addressed funding obligations for future years to its qualified pension plan with additional contributions of $750 million.