Pension and Other Postretirement Benefit Costs (Tables)

3 Months Ended

Mar. 31, 2019

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 March 31,
	Pension Benefits						Other Postretirement Benefits
In thousands	2019			2018			2019			2018
Service cost	$	1,517		$	1,807		$	68		$	80
Interest cost	4,662			4,183			281			241
Expected return on plan assets	(5,207		)	(5,151		)	—			—
Amortization of prior service costs	2			11			(117		)	(117		)
Amortization of net actuarial loss	3,603			4,523			97			110
Net periodic benefit cost	4,577			5,373			329			314
Amount allocated to construction	(586		)	(682		)	(24		)	(27		)
Amount deferred to regulatory balancing account	—			(2,756		)	—			—
Net periodic benefit cost charged to expense	3,991			1,935			305			287
Regulatory pension disallowance	10,500			—			—			—
Amortization of regulatory balancing account	12,511			—			—			—
Net amount charged to expense	$	27,002		$	1,935		$	305		$	287

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 March 31,
In thousands	2019			2018
Beginning balance	$	(7,188	)	$	(8,438	)
Amounts reclassified from AOCL:
Amortization of actuarial losses	156			209
Reclassification of stranded tax effects(1)	(1,366		)	—
Total reclassifications before tax	(1,210		)	209
Tax (benefit) expense	(41		)	(55		)
Total reclassifications for the period	(1,251		)	154
Ending balance	$	(8,439	)	$	(8,284	)

⁽¹⁾ Reclassification of $1.4 million of income tax effects resulting from the TCJA from accumulated other comprehensive loss to retained earnings was made pursuant to the adoption of ASU 2018-02. See Note 2.