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Pension and Other Postretirement Benefit Costs (Tables)
 9 Months Ended
Sep. 30, 2018
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]  
Schedule of Net Benefit Costs
The following table provides the components of net periodic benefit cost for the pension and other postretirement benefit plans:
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
Pension Benefits
 
Other Postretirement
Benefits
 
Pension Benefits
 
Other
Postretirement
Benefits
In thousands
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
1,757

 
$
1,881

 
$
80

 
$
98

 
$
5,371

 
$
5,621

 
$
239

 
$
295

Interest cost
 
4,336

 
4,484

 
241

 
274

 
12,702

 
13,428

 
723

 
822

Expected return on plan assets
 
(5,143
)
 
(5,112
)
 
—

 
—

 
(15,444
)
 
(15,337
)
 
—

 
—

Amortization of prior service costs
 
11

 
32

 
(117
)
 
(117
)
 
32

 
95

 
(351
)
 
(351
)
Amortization of net actuarial loss
 
5,650

 
3,656

 
110

 
138

 
14,697

 
10,899

 
332

 
415

Net periodic benefit cost
 
6,611

 
4,941

 
314

 
393

 
17,358

 
14,706

 
943

 
1,181

Amount allocated to construction
 
(659
)
 
(1,581
)
 
(27
)
 
(136
)
 
(2,026
)
 
(4,660
)
 
(82
)
 
(403
)
Amount deferred to regulatory balancing account(1)
 
(3,878
)
 
(1,484
)
 
—

 
—

 
(9,381
)
 
(4,519
)
 
—

 
—

Net amount charged to expense
 
$
2,074

 
$
1,876

 
$
287

 
$
257

 
$
5,951

 
$
5,527

 
$
861

 
$
778


(1)
The deferral of defined benefit pension plan 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. On October 26, 2018 the OPUC ordered that the balancing account be frozen as of October 31, 2018, with recovery subject to future proceedings. Effective November 1, 2018 the OPUC authorized an additional $8.1 million to be included in rates for defined benefit pension plan expenses. 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 2017 Form 10-K.
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)
The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to non-qualified employee benefit plans:
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
In thousands
 
2018
 
2017
 
2018
 
2017
Beginning balance
 
$
(8,131
)
 
$
(6,678
)
 
$
(8,438
)
 
$
(6,951
)
Amounts reclassified from AOCL:
 
 
 
 
 
 
 
 
Amortization of actuarial losses
 
209

 
248

 
627

 
698

Total reclassifications before tax
 
209

 
248

 
627

 
698

Tax (benefit) expense
 
(55
)
 
(98
)
 
(166
)
 
(275
)
Total reclassifications for the period
 
154

 
150

 
461

 
423

Ending balance
 
$
(7,977
)
 
$
(6,528
)
 
$
(7,977
)
 
$
(6,528
)