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Employee Benefit Plans (Tables)
9 Months Ended
Sep. 30, 2020
Retirement Benefits [Abstract]  
Schedule of Consolidated Net Periodic Benefit Costs Net periodic benefit expense for the three and nine months ended September 30, 2019 and 2020 was as follows (in thousands):
 
Three Months EndedThree Months Ended
 September 30, 2019September 30, 2020
 Pension
Benefits
Other  Postretirement
Benefits
Pension
Benefits
Other  Postretirement
Benefits
Components of net periodic benefit costs:
Service cost$6,260 $48 $6,898 $64 
Interest cost3,026 126 2,738 121 
Expected return on plan assets(2,354)— (2,829)— 
Amortization of prior service credit(46)— (46)— 
Amortization of actuarial loss1,352 60 1,346 127 
Settlement cost439 — — — 
Net periodic benefit cost$8,677 $234 $8,107 $312 
 
Nine Months EndedNine Months Ended
 September 30, 2019September 30, 2020
 Pension
Benefits
Other  Postretirement
Benefits
Pension
Benefits
Other  Postretirement
Benefits
Components of net periodic benefit costs:
Service cost$19,145 $145 $20,836 $193 
Interest cost9,136 380 8,251 360 
Expected return on plan assets(7,045)— (8,524)— 
Amortization of prior service credit(136)— (136)— 
Amortization of actuarial loss4,137 248 4,080 382 
Settlement cost2,499 — 969 — 
Settlement gain on disposition of assets— — (1,342)— 
Net periodic benefit cost$27,736 $773 $24,134 $935 
The service component of our net periodic benefit costs is presented in operating expense and G&A expense, and the non-service components are presented in other (income) expense in our consolidated statements of income.
Schedule of Amounts Recognized in Other Comprehensive Loss
The changes in accumulated other comprehensive loss (“AOCL”) related to employee benefit plan assets and benefit obligations for the three and nine months ended September 30, 2019 and 2020 were as follows (in thousands):
Three Months EndedThree Months Ended
September 30, 2019September 30, 2020
Gains (Losses) Included in AOCLPension BenefitsOther Postretirement BenefitsPension BenefitsOther Postretirement Benefits
Beginning balance$(93,876)$(6,105)$(98,610)$(9,269)
Recognition of prior service credit amortization in income(46)— (46)— 
Recognition of actuarial loss amortization in income1,352 60 1,346 127 
Recognition of settlement cost in income439 — — — 
Ending balance$(92,131)$(6,045)$(97,310)$(9,142)

Nine Months EndedNine Months Ended
September 30, 2019September 30, 2020
Gains (Losses) Included in AOCLPension BenefitsOther Postretirement BenefitsPension BenefitsOther Postretirement Benefits
Beginning balance$(88,602)$(5,409)$(104,739)$(8,378)
Net actuarial gain (loss)(10,029)(884)813 (1,146)
Curtailment gain— — 1,703 — 
Recognition of prior service credit amortization in income(136)— (136)— 
Recognition of actuarial loss amortization in income4,137 248 4,080 382 
Recognition of settlement cost in income2,499 — 969 — 
Ending balance$(92,131)$(6,045)$(97,310)$(9,142)