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Pension and Other Postretirement Benefit Costs (Tables)
 9 Months Ended
Sep. 30, 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 September 30,
 
Nine Months Ended September 30,
 
 
Pension Benefits
 
Other Postretirement
Benefits
 
Pension Benefits
 
Other
Postretirement
Benefits
In thousands
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
Service cost
 
$
1,516

 
$
1,757

 
$
67

 
$
80

 
$
4,549

 
$
5,371

 
$
202

 
$
239

Interest cost
 
4,662

 
4,336

 
281

 
241

 
13,985

 
12,702

 
845

 
723

Expected return on plan assets
 
(5,207
)
 
(5,143
)
 
—

 
—

 
(15,621
)
 
(15,444
)
 
—

 
—

Amortization of prior service costs
 
1

 
11

 
(117
)
 
(117
)
 
5

 
32

 
(351
)
 
(351
)
Amortization of net actuarial loss
 
3,604

 
5,650

 
97

 
110

 
10,810

 
14,697

 
290

 
332

Net periodic benefit cost
 
4,576

 
6,611

 
328

 
314

 
13,728

 
17,358

 
986

 
943

Amount allocated to construction
 
(608
)
 
(659
)
 
(25
)
 
(27
)
 
(1,790
)
 
(2,026
)
 
(72
)
 
(82
)
Amount deferred to regulatory balancing account
 
—

 
(3,878
)
 
—

 
—

 
—

 
(9,381
)
 
—

 
—

Net periodic benefit cost charged to expense
 
3,968

 
2,074

 
303

 
287

 
11,938

 
5,951

 
914

 
861

Regulatory pension disallowance
 
—

 
—

 
—

 
—

 
10,500

 
—

 
—

 
—

Amortization of regulatory balancing account
 
675

 
—

 
—

 
—

 
14,467

 
—

 
—

 
—

Net amount charged to expense
 
$
4,643

 
$
2,074

 
$
303

 
$
287

 
$
36,905

 
$
5,951

 
$
914

 
$
861
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
 
2019
 
2018
 
2019
 
2018
Beginning balance
 
$
(8,324
)
 
$
(8,131
)
 
$
(7,188
)
 
$
(8,438
)
Amounts reclassified from AOCL:
 
 
 
 
 
 
 
 
Amortization of actuarial losses
 
157

 
209

 
469

 
627

Reclassification of stranded tax effects(1)
 
—

 
—

 
(1,366
)
 
—

Total reclassifications before tax
 
157

 
209

 
(897
)
 
627

Tax (benefit) expense
 
(43
)
 
(55
)
 
(125
)
 
(166
)
Total reclassifications for the period
 
114

 
154

 
(1,022
)
 
461

Ending balance
 
$
(8,210
)
 
$
(7,977
)
 
$
(8,210
)
 
$
(7,977
)

(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.