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PENSION PLANS AND POST-RETIREMENT BENEFITS (Tables)
 3 Months Ended
Mar. 31, 2019
Retirement Benefits [Abstract]  
Schedule of Net Benefit Costs
The following tables provide the components of net periodic benefit costs prior to the effects of capitalization and sharing with joint owners of power plants.
 
Pension Benefits
 
Post-Retirement Benefits
Three Months Ended March 31, 2019
Evergy
 
Westar Energy
 
KCP&L
 
Evergy
 
Westar Energy
 
KCP&L
Components of net periodic benefit costs
(millions)
Service cost
$
19.1

 
$
7.3

 
$
11.8

 
$
0.6

 
$
0.3

 
$
0.3

Interest cost
27.5

 
13.4

 
14.1

 
2.6

 
1.4

 
1.2

Expected return on plan assets
(27.1
)
 
(13.7
)
 
(12.3
)
 
(2.4
)
 
(1.7
)
 
(0.7
)
Prior service cost
0.5

 
0.4

 
0.2

 
0.1

 
0.1

 
—

Recognized net actuarial (gain)/loss
6.9

 
6.4

 
12.2

 
(0.3
)
 
(0.1
)
 
(0.4
)
Net periodic benefit costs before regulatory adjustment and intercompany allocations
26.9

 
13.8

 
26.0

 
0.6

 
—

 
0.4

Regulatory adjustment
(0.1
)
 
0.5

 
(0.6
)
 
(0.7
)
 
(0.8
)
 
0.1

Intercompany allocations
—

 
—

 
(6.9
)
 
—

 
—

 
(0.1
)
Net periodic benefit costs
$
26.8

 
$
14.3

 
$
18.5

 
$
(0.1
)
 
$
(0.8
)
 
$
0.4


 
Pension Benefits
 
Post-Retirement Benefits
Three Months Ended March 31, 2018
Evergy
 
Westar Energy
 
KCP&L(a)
 
Evergy
 
Westar Energy
 
KCP&L(a)
Components of net periodic benefit costs
(millions)
Service cost
$
8.0

 
$
8.0

 
$
12.2

 
$
0.3

 
$
0.3

 
$
0.5

Interest cost
12.7

 
12.7

 
12.7

 
1.2

 
1.2

 
1.2

Expected return on plan assets
(14.0
)
 
(14.0
)
 
(13.9
)
 
(1.7
)
 
(1.7
)
 
(0.7
)
Prior service cost
0.2

 
0.2

 
0.2

 
0.1

 
0.1

 
—

Recognized net actuarial (gain)/loss
8.2

 
8.2

 
11.4

 
(0.1
)
 
(0.1
)
 
—

Net periodic benefit costs before regulatory adjustment and intercompany allocations
15.1

 
15.1

 
22.6

 
(0.2
)
 
(0.2
)
 
1.0

Regulatory adjustment
2.8

 
2.8

 
0.4

 
(0.4
)
 
(0.4
)
 
(0.1
)
Intercompany allocations
—

 
—

 
(5.5
)
 
—

 
—

 
(0.3
)
Net periodic benefit costs
$
17.9

 
$
17.9

 
$
17.5

 
$
(0.6
)
 
$
(0.6
)
 
$
0.6

(a) KCP&L amounts are not included in consolidated Evergy for the three months ended March 31, 2018.