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Employee Benefit Plans (Tables)
6 Months Ended
Jun. 30, 2019
Retirement Benefits [Abstract]  
Schedule of Net Benefit Costs [Table Text Block]
Net periodic benefit costs for our pension and post-retirement benefits plans for the three and six months ended June 30, 2019 and 2018 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 June 30,
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
104

 
$
98

 
$
615

 
$
592

 
$
21

 
$
21

 
$
9

 
$
9

 
$
12

 
$
13

Expected return on plan assets
 
(127
)
 
(138
)
 
(693
)
 
(774
)
 

 

 

 

 

 

Amortization of prior service credit
 

 

 

 

 

 

 
(19
)
 
(19
)
 

 

Amortization of net loss
 
101

 
88

 
129

 
108

 
26

 
25

 
12

 
15

 

 

Net periodic cost (benefit)
 
78

 
48

 
51

 
(74
)
 
47

 
46

 
2

 
5

 
12

 
13

Amortization of pre-merger regulatory asset
 

 

 
191

 
191

 

 

 

 

 
2

 
2

Total periodic cost
 
$
78

 
$
48

 
$
242

 
$
117

 
$
47

 
$
46

 
$
2

 
$
5


$
14

 
$
15



 
 
Chesapeake
Pension Plan
 
FPU
Pension Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
For the Six Months Ended June 30,
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest cost
 
$
209

 
$
195

 
$
1,230

 
$
1,184

 
$
42

 
$
42

 
$
19

 
$
19

 
$
24

 
$
26

Expected return on plan assets
 
(254
)
 
(276
)
 
(1,386
)
 
(1,549
)
 

 

 

 

 

 

Amortization of prior service credit
 

 

 

 

 

 

 
(39
)
 
(39
)
 

 

Amortization of net loss
 
203

 
176

 
258

 
217

 
52

 
50

 
24

 
30

 

 

Net periodic cost (benefit)
 
158

 
95

 
102

 
(148
)
 
94

 
92

 
4

 
10

 
24

 
26

Amortization of pre-merger regulatory asset
 

 

 
381

 
381

 

 

 

 

 
4

 
4

Total periodic cost
 
$
158

 
$
95

 
$
483

 
$
233

 
$
94

 
$
92

 
$
4

 
$
10

 
$
28

 
$
30


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 six months ended June 30, 2019 and 2018:
 
For the Three Months Ended June 30, 2019
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(19
)
 
$

 
$
(19
)
Net loss
 
101

 
129

 
26

 
12

 

 
268

Total recognized in net periodic benefit cost
 
101

 
129

 
26

 
(7
)
 

 
249

Recognized from accumulated other comprehensive loss (1)
 
101

 
24

 
26

 
(7
)
 

 
144

Recognized from regulatory asset
 

 
105

 

 

 

 
105

Total
 
$
101

 
$
129

 
$
26

 
$
(7
)
 
$

 
$
249


    
For the Three Months Ended June 30, 2018
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(19
)
 
$

 
$
(19
)
Net loss
 
88

 
108

 
25

 
15

 

 
236

Total recognized in net periodic benefit cost
 
88

 
108

 
25

 
(4
)
 

 
217

Recognized from accumulated other comprehensive loss (1)
 
88

 
21

 
25

 
(4
)
 

 
130

Recognized from regulatory asset
 

 
87

 

 

 

 
87

Total
 
$
88

 
$
108

 
$
25


$
(4
)

$


$
217



For the Six Months Ended June 30, 2019
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

 

 

 
(39
)
 

 
(39
)
Net loss
 
203

 
258

 
52

 
24

 

 
537

Total recognized in net periodic benefit cost
 
203

 
258

 
52

 
(15
)
 

 
498

Recognized from accumulated other comprehensive loss (1)
 
203

 
49

 
52

 
(15
)
 

 
289

Recognized from regulatory asset
 

 
209

 

 

 

 
209

Total
 
$
203

 
$
258

 
$
52

 
$
(15
)
 
$

 
$
498


For the Six Months Ended June 30, 2018
 
Chesapeake
Pension
Plan
 
FPU
Pension
Plan
 
Chesapeake SERP
 
Chesapeake
Postretirement
Plan
 
FPU
Medical
Plan
 
Total
(in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
$

 
$

 
$

 
$
(39
)
 
$

 
$
(39
)
Net loss
 
176

 
217

 
50

 
30

 

 
473

Total recognized in net periodic benefit cost
 
176

 
217

 
50

 
(9
)
 

 
434

Recognized from accumulated other comprehensive loss (1)
 
176

 
41

 
50

 
(9
)
 

 
258

Recognized from regulatory asset
 

 
176

 

 

 

 
176

Total
 
$
176

 
$
217

 
$
50

 
$
(9
)
 
$

 
$
434

(1) See Note 8, Stockholder's Equity