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Pension and Other Postretirement Benefit Costs
9 Months Ended
Sep. 30, 2020
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 BenefitsOther Postretirement
Benefits
Pension BenefitsOther
Postretirement Benefits
In thousands20202019202020192020201920202019
Service cost$1,673 $1,516 $67 $67 $4,988 $4,549 $195 $202 
Interest cost4,071 4,662 229 281 12,093 13,985 675 845 
Expected return on plan assets(5,358)(5,207)— — (16,350)(15,621)— — 
Amortization of prior service costs— (119)(117)— (353)(351)
Amortization of net actuarial loss5,082 3,604 173 97 14,638 10,810 458 290 
Net periodic benefit cost5,468 4,576 350 328 15,369 13,728 975 986 
Amount allocated to construction(695)(608)(25)(25)(2,043)(1,790)(71)(72)
Net periodic benefit cost charged to expense4,773 3,968 325 303 13,326 11,938 904 914 
Regulatory pension disallowance— — — — — 10,500 — — 
Amortization of regulatory balancing account675 675 — — 4,757 14,467 — — 
Net amount charged to expense$5,448 $4,643 $325 $303 $18,083 $36,905 $904 $914 
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)
The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to non-qualified employee benefit plans:
Three Months Ended September 30,Nine Months Ended September 30,
In thousands2020201920202019
Beginning balance$(10,413)$(8,324)$(10,733)$(7,188)
Amounts reclassified from AOCL:
Amortization of actuarial losses252 157 688 469 
Reclassification of stranded tax effects(1)
— — — (1,366)
Total reclassifications before tax252 157 688 (897)
Tax (benefit) expense(66)(43)(182)(125)
Total reclassifications for the period186 114 506 (1,022)
Ending balance$(10,227)$(8,210)$(10,227)$(8,210)
(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.