Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2018

Schedule of Consolidated Net Periodic Benefit Costs

Net periodic benefit expense for the three and nine months ended September 30, 2017 and 2018 was as follows (in thousands):



	Three Months Ended					Three Months Ended
	September 30, 2017					September 30, 2018
	Pension Benefits			Other Postretirement Benefits		Pension Benefits			Other Postretirement Benefits
Components of net periodic benefit costs:
Service cost	$	5,125		$	51	$	6,424		$	58
Interest cost	2,466			111		2,816			104
Expected return on plan assets	(2,566		)	—		(3,055		)	—
Amortization of prior service credit	(45		)	—		(45		)	—
Amortization of actuarial loss	1,406			162		1,659			147
Settlement cost	289			—		—			—
Net periodic benefit cost	$	6,675		$	324	$	7,799		$	309



	Nine Months Ended					Nine Months Ended
	September 30, 2017					September 30, 2018
	Pension Benefits			Other Postretirement Benefits		Pension Benefits			Other Postretirement Benefits
Components of net periodic benefit costs:
Service cost	$	15,373		$	182	$	28,393		$	174
Interest cost	7,398			356		12,054			312
Expected return on plan assets	(7,699		)	—		(9,057		)	—
Amortization of prior service credit	(136		)	—		(136		)	—
Amortization of actuarial loss	4,217			562		8,182			441
Settlement cost	2,015			—		—			—
Net periodic benefit cost	$	21,168		$	1,100	$	39,436		$	927

The service component of our net periodic benefit costs is presented in operating expense and G&A expense, and the non-service components are presented in other expense in our consolidated statements of income.

Schedule of Amounts Recognized in Other Comprehensive Loss

The changes in accumulated other comprehensive loss (“AOCL”) related to employee benefit plan assets and benefit obligations for the three and nine months ended September 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended						Three Months Ended
	September 30, 2017						September 30, 2018
Gains (Losses) Included in AOCL	Pension Benefits			Other Postretirement Benefits			Pension Benefits			Other Postretirement Benefits
Beginning balance	$	(54,138	)	$	(7,481	)	$	(96,352	)	$	(6,036	)
Amortization of prior service credit	(45		)	—			(45		)	—
Amortization of actuarial loss	1,406			162			1,659			147
Settlement cost	289			—			—			—
Ending balance	$	(52,488	)	$	(7,319	)	$	(94,738	)	$	(5,889	)



	Nine Months Ended						Nine Months Ended
	September 30, 2017						September 30, 2018
Gains (Losses) Included in AOCL	Pension Benefits			Other Postretirement Benefits			Pension Benefits			Other Postretirement Benefits
Beginning balance	$	(58,584	)	$	(7,881	)	$	(97,226	)	$	(6,597	)
Net actuarial gain (loss)	—			—			(5,558		)	267
Amortization of prior service credit	(136		)	—			(136		)	—
Amortization of actuarial loss	4,217			562			8,182			441
Settlement cost	2,015			—			—			—
Ending balance	$	(52,488	)	$	(7,319	)	$	(94,738	)	$	(5,889	)