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Pension and Other Postretirement Benefits
 6 Months Ended
Jun. 30, 2016
Pension and Other Postretirement Benefit Expense [Abstract]  
Pension and Other Postretirement Benefits [Text Block]
7. PENSION AND OTHER POSTRETIREMENT BENEFIT COSTS

The following table provides the components of net periodic benefit cost for our pension and other postretirement benefit plans:
 
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
 
Pension Benefits
Other Postretirement Benefits
 
Pension Benefits
Other Postretirement Benefits
In thousands
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
 
$
1,944

 
$
2,309

 
$
121

 
$
145

 
$
3,888

 
$
4,618

 
$
242

 
$
290

Interest cost
 
4,574

 
4,595

 
300

 
292

 
9,148

 
9,190

 
600

 
583

Expected return on plan assets
 
(5,017
)
 
(5,174
)
 
—

 
—

 
(10,034
)
 
(10,348
)
 
—

 
—

Amortization of net actuarial loss
 
3,502

 
4,561

 
192

 
125

 
7,004

 
9,122

 
384

 
251

Amortization of prior service costs
 
58

 
58

 
(117
)
 
49

 
116

 
116

 
(234
)
 
98

Net periodic benefit cost
 
5,061

 
6,349

 
496

 
611

 
10,122

 
12,698

 
992

 
1,222

Amount allocated to construction
 
(1,574
)
 
(1,879
)
 
(164
)
 
(198
)
 
(3,122
)
 
(3,704
)
 
(328
)
 
(389
)
Amount deferred to regulatory balancing account(1)
 
(1,593
)
 
(2,165
)
 
—

 
—

 
(3,220
)
 
(4,340
)
 
—

 
—

Net amount charged to expense
 
$
1,894

 
$
2,305

 
$
332

 
$
413

 
$
3,780

 
$
4,654

 
$
664

 
$
833


(1)
The deferral of defined benefit pension expenses above or below the amount set in rates was approved by the OPUC, with recovery of these deferred amounts through the implementation of a balancing account. The balancing account includes the expectation of higher net periodic benefit costs than costs recovered in rates in the near-term with lower net periodic benefit costs than costs recovered in rates expected in future years. Deferred pension expense balances include accrued interest at the utility’s authorized rate of return, with the equity portion of the interest recognized when amounts are collected in rates. See Note 2 in the 2015 Form 10-K.

The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to our non-qualified employee benefit plans:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
In thousands
2016

2015
 
2016
 
2015
Beginning balance
$
(6,968
)
 
$
(9,744
)
 
$
(7,162
)
 
$
(10,076
)
Amounts reclassified from AOCL:
 
 
 
 
 
 
 
Amortization of actuarial losses
269

 
548

 
590

 
1,096

Total reclassifications before tax
269

 
548

 
590

 
1,096

Tax (benefit) expense
(126
)
 
(217
)
 
(253
)
 
(433
)
Total reclassifications for the period
143

 
331

 
337

 
663

Ending balance
$
(6,825
)
 
$
(9,413
)
 
$
(6,825
)
 
$
(9,413
)


Employer Contributions to Company-Sponsored Defined Benefit Pension Plans
For the six months ended June 30, 2016, we made cash contributions totaling $6.1 million to our qualified defined benefit pension plan. We expect further plan contributions of $8.4 million during the remainder of 2016.
 
Defined Contribution Plan
The Retirement K Savings Plan is a qualified defined contribution plan under Internal Revenue Code Section 401(k). Employer contributions totaled $2.5 million and $2.0 million for the six months ended June 30, 2016 and 2015, respectively.

See Note 8 in the 2015 Form 10-K for more information concerning these retirement and other postretirement benefit plans.