XML 42 R30.htm IDEA: XBRL DOCUMENT v3.5.0.2
Employee Benefit Plans (Tables)
9 Months Ended
Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Schedule of Net Benefit Costs [Table Text Block]
 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Three Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
105

 
$
102

 
$
635

 
$
626

 
$
23

 
$
23

 
$
11

 
$
11

 
$
14

 
$
15

Expected return on plan assets
 
(131
)
 
(135
)
 
(625
)
 
(777
)
 

 

 

 

 

 

Amortization of prior service cost
 

 

 

 

 

 
2

 
(20
)
 
(19
)
 

 

Amortization of net loss
 
103

 
91

 
133

 
114

 
22

 
25

 
16

 
17

 

 
2

Net periodic cost (benefit)
 
77

 
58

 
143

 
(37
)
 
45

 
50

 
7

 
9

 
14

 
17

Amortization of pre-merger regulatory asset
 

 

 
191

 
191

 

 

 

 

 
2

 
2

Total periodic cost
 
$
77

 
$
58

 
$
334

 
$
154

 
$
45

 
$
50

 
$
7

 
$
9


$
16

 
$
19


 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
315

 
$
306

 
$
1,894

 
$
1,877

 
$
68

 
$
68

 
$
32

 
$
33

 
$
41

 
$
45

Expected return on plan assets
 
(392
)
 
(405
)
 
(2,027
)
 
(2,330
)
 

 

 

 

 

 

Amortization of prior service cost
 

 

 

 

 

 
8

 
(60
)
 
(58
)
 

 

Amortization of net loss
 
309

 
272

 
389

 
341

 
66

 
74

 
51

 
53

 

 
5

Net periodic cost (benefit)
 
232

 
173

 
256

 
(112
)
 
134

 
150

 
23

 
28

 
41

 
50

Amortization of pre-merger regulatory asset
 

 

 
571

 
571

 

 

 

 

 
6

 
6

Total periodic cost
 
$
232

 
$
173

 
$
827

 
$
459

 
$
134

 
$
150

 
$
23

 
$
28

 
$
47

 
$
56

Amounts Included in Regulatory asset and AOCI [Table Text Block]
For the Three Months Ended September 30, 2016
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(20
)
 
$

 
$
(20
)
Net loss
 
103

 
133

 
22

 
16

 

 
274

Total recognized in net periodic benefit cost
 
$
103

 
$
133

 
$
22

 
$
(4
)
 
$

 
$
254

Recognized from accumulated other comprehensive loss (1)
 
$
103

 
$
25

 
$
22

 
$
(4
)
 
$

 
$
146

Recognized from regulatory asset
 

 
108

 

 

 

 
108

Total
 
$
103

 
$
133

 
$
22

 
$
(4
)
 
$

 
$
254




For the Three Months Ended September 30, 2015
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
$

 
$

 
$
2

 
$
(19
)
 
$

 
$
(17
)
Net loss
 
91

 
114

 
25

 
17

 
2

 
249

Total recognized in net periodic benefit cost
 
$
91

 
$
114

 
$
27

 
$
(2
)
 
$
2

 
$
232

Recognized from accumulated other comprehensive loss (1)
 
$
91

 
$
22

 
$
27

 
$
(2
)
 
$

 
$
138

Recognized from regulatory asset
 

 
92

 

 

 
2

 
94

Total
 
$
91

 
$
114

 
$
27


$
(2
)

$
2


$
232



The following tables present the amounts included in the regulatory asset and accumulated other comprehensive loss that were recognized as components of net periodic benefit cost during the nine months ended September 30, 2016 and 2015:

For the Nine Months Ended September 30, 2016
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(60
)
 
$

 
$
(60
)
Net loss
 
309

 
389

 
66

 
51

 

 
$
815

Total recognized in net periodic benefit cost
 
$
309

 
$
389


$
66


$
(9
)

$


$
755

Recognized from accumulated other comprehensive loss (1)
 
$
309

 
$
74

 
$
66

 
$
(9
)
 
$

 
$
440

Recognized from regulatory asset
 

 
315

 

 

 

 
315

Total
 
$
309

 
$
389

 
$
66

 
$
(9
)
 
$

 
$
755


For the Nine Months Ended September 30, 2015
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
$

 
$

 
$
8

 
$
(58
)
 
$

 
$
(50
)
Net loss
 
272

 
341

 
74

 
53

 
5

 
745

Total recognized in net periodic benefit cost
 
$
272

 
$
341

 
$
82

 
$
(5
)
 
$
5

 
$
695

Recognized from accumulated other comprehensive loss (1)
 
$
272

 
$
65

 
$
82

 
$
(5
)
 
$
1

 
$
415

Recognized from regulatory asset
 

 
276

 

 

 
4

 
280

Total
 
$
272

 
$
341

 
$
82

 
$
(5
)
 
$
5

 
$
695