Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2017

Schedule of Net Benefit Costs [Table Text Block]

Net periodic benefit costs for our pension and post-retirement benefits plans for the three and nine months ended September 30, 2017 and 2016 are set forth in the following tables:



	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Three Months Ended September 30,	2017			2016			2017			2016			2017		2016		2017			2016			2017		2016
(in thousands)
Interest cost	$	103		$	105		$	623		$	635		$	22	$	23	$	11		$	11		$	13	$	14
Expected return on plan assets	(127		)	(131		)	(699		)	(625		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(19		)	(20		)	—		—
Amortization of net loss	107			103			131			133			22		22		17			16			—		—
Net periodic cost (benefit)	83			77			55			143			44		45		9			7			13		14
Amortization of pre-merger regulatory asset	—			—			191			191			—		—		—			—			2		2
Total periodic cost	$	83		$	77		$	246		$	334		$	44	$	45	$	9		$	7		$	15	$	16



	Chesapeake Pension Plan						FPU Pension Plan						Chesapeake SERP				Chesapeake Postretirement Plan						FPU Medical Plan
For the Nine Months Ended September 30,	2017			2016			2017			2016			2017		2016		2017			2016			2017		2016
(in thousands)
Interest cost	$	309		$	315		$	1,870		$	1,894		$	66	$	68	$	31		$	32		$	38	$	41
Expected return on plan assets	(381		)	(392		)	(2,098		)	(2,027		)	—		—		—			—			—		—
Amortization of prior service credit	—			—			—			—			—		—		(58		)	(60		)	—		—
Amortization of net loss	319			309			392			389			65		66		50			51			—		—
Net periodic cost (benefit)	247			232			164			256			131		134		23			23			38		41
Amortization of pre-merger regulatory asset	—			—			571			571			—		—		—			—			6		6
Total periodic cost	$	247		$	232		$	735		$	827		$	131	$	134	$	23		$	23		$	44	$	47

Amounts Included in Regulatory asset and AOCI [Table Text Block]

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 three and nine months ended September 30, 2017 and 2016:



For the Three Months Ended September 30, 2017	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(19	)	$	—	$	(19	)
Net loss	107		131		22		17			—		277
Total recognized in net periodic benefit cost	107		131		22		(2		)	—		258
Recognized from accumulated other comprehensive loss ⁽¹⁾	107		25		22		(2		)	—		152
Recognized from regulatory asset	—		106		—		—			—		106
Total	$	107	$	131	$	22	$	(2	)	$	—	$	258



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 Nine Months Ended September 30, 2017	Chesapeake Pension Plan		FPU Pension Plan		Chesapeake SERP		Chesapeake Postretirement Plan			FPU Medical Plan		Total
(in thousands)
Prior service credit	$	—	$	—	$	—	$	(58	)	$	—	$	(58	)
Net loss	319		392		65		50			—		826
Total recognized in net periodic benefit cost	319		392		65		(8		)	—		768
Recognized from accumulated other comprehensive loss ⁽¹⁾	319		75		65		(8		)	—		451
Recognized from regulatory asset	—		317		—		—			—		317
Total	$	319	$	392	$	65	$	(8	)	$	—	$	768



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