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Pension and Other Postretirement Benefit Costs
 9 Months Ended
Sep. 30, 2023
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]  
Pension and Other Postretirement Benefit Costs PENSION AND OTHER POSTRETIREMENT BENEFIT COSTS
NW Natural maintains a qualified non-contributory defined benefit pension plan (Pension Plan), non-qualified supplemental pension plans for eligible executive officers and other key employees, and other postretirement employee benefit plans. NW Natural also has a qualified defined contribution plan (Retirement K Savings Plan) for all eligible employees. The Pension Plan and Retirement K Savings Plan have plan assets, which are held in qualified trusts to fund retirement benefits.

The service cost component of net periodic benefit cost for NW Natural pension and other postretirement benefit plans is recognized in operations and maintenance expense in the consolidated statements of comprehensive income. The other non-service cost components are recognized in other income (expense), net in the consolidated statements of comprehensive income.
The following table provides the components of net periodic benefit cost (credit) 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 thousands20232022202320222023202220232022
Service cost$842 $1,022 $27 $34 $2,940 $4,450 $83 $145 
Interest cost5,283 4,260 247 213 15,719 10,945 743 543 
Expected return on plan assets(6,421)(7,076)— — (19,292)(19,274)— — 
Amortization of prior service credit— — — (15)— — — (249)
Amortization of net actuarial loss (gain)139 (1,542)— 57 418 9,459 — 319 
Net periodic benefit cost (credit)(157)(3,336)274 289 (215)5,580 826 758 
Amount allocated to construction(326)(496)(9)(14)(1,239)(1,965)(29)(57)
Net periodic benefit cost (credit) charged to expense(483)(3,832)265 275 (1,454)3,615 797 701 
Amortization of regulatory balancing account675 675 — — 4,757 4,757 — — 
Net amount charged to expense$192 $(3,157)$265 $275 $3,303 $8,372 $797 $701 

Net periodic benefit costs are reduced by amounts capitalized to NGD plant. In addition, net periodic benefit costs were recorded to a regulatory balancing account as approved by the OPUC and amortized accordingly.

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 thousands2023202220232022
Beginning balance$(6,209)$(11,010)$(6,414)$(11,404)
Amounts reclassified from AOCL:
Amortization of actuarial losses139 275 418 811 
Total reclassifications before tax139 275 418 811 
Tax benefit(37)(73)(111)(215)
Total reclassifications for the period102 202 307 596 
Ending balance$(6,107)$(10,808)$(6,107)$(10,808)

Employer Contributions to Company-Sponsored Defined Benefit Pension Plans
NW Natural made no cash contributions to its qualified defined benefit pension plans during the nine months ended September 30, 2023 or 2022. NW Natural does not expect to make any plan contributions during the remainder of 2023 as a result of adopting the American Rescue Plan Act.

Defined Contribution Plan
NW Natural's Retirement K Savings Plan is a qualified defined contribution plan under Internal Revenue Code Sections 401(a) and 401(k). NW Natural contributions totaled $8.0 million and $7.4 million for the nine months ended September 30, 2023 and 2022, respectively.

See Note 10 in the 2022 Form 10-K for more information concerning these retirement and other postretirement benefit plans.