Pension and Other Postretirement Plans (Tables)

9 Months Ended

Sep. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Schedule of Net Periodic Benefit Costs

The following table presents the components of MGE Energy's and MGE's net periodic benefit costs recognized for the three and nine months endedSeptember 30,2014 and 2013. A portion of the net periodic benefit cost is capitalized within the consolidated balance sheets.

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
(In thousands)		2014		2013		2014		2013
Pension Benefits
Components of net periodic (benefit) cost:
Service cost	$	1,536	$	1,924	$	4,609	$	5,764
Interest cost		3,367		3,178		10,102		9,521
Expected return on assets		(5,467)		(4,764)		(16,402)		(14,273)
Amortization of:
Prior service cost		51		79		152		237
Actuarial loss		180		2,011		539		6,023
Net periodic (benefit) cost	$	(333)	$	2,428	$	(1,000)	$	7,272
Postretirement Benefits
Components of net periodic (benefit) cost:
Service cost	$	241	$	594	$	722	$	1,781
Interest cost		564		966		1,691		2,898
Expected return on assets		(478)		(542)		(1,432)		(1,626)
Amortization of:
Transition obligation		1		-		2		2
Prior service (benefit) cost		(487)		28		(1,462)		83
Actuarial loss		28		310		86		930
Net periodic (benefit) cost	$	(131)	$	1,356	$	(393)	$	4,068