XML 52 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8
Benefits
 6 Months Ended
Jun. 30, 2013
Postemployment Benefits [Abstract]  
Benefits
BENEFITS:
Components of Net Periodic Benefit Cost
The following tables set forth the components of net periodic benefit cost of the Company’s OPEB plans:
 
Three Months
Ended
June 30,
2013
 
Three Months
Ended
June 30,
2012
Service cost
$
—

 
$
—

Interest cost
1

 
—

Expected return on plan assets
(1
)
 
(1
)
Prior service credit amortization
—

 
—

Net periodic benefit cost
$
—

 
$
(1
)
 
Successor
 
 
Predecessor
 
Six Months
Ended
June 30,
2013
 
Period from Acquisition
(March 26, 2012) to
June 30,
2012
 
 
Period from
January 1, 2012 to
March 25,
2012
Service cost
$
—

 
$
—

 
 
$
1

Interest cost
1

 
—

 
 
1

Expected return on plan assets
(2
)
 
(1
)
 
 
(1
)
Prior service credit amortization
—

 
—

 
 
(1
)
Curtailment recognition (1)
—

 
(11
)
 
 
—

Net periodic benefit cost
$
(1
)
 
$
(12
)
 
 
$
—

(1) 
Subsequent to the ETE Merger, the Company amended certain of its OPEB plans to prospectively restrict participation in the plans for certain active employees.  The plan amendments resulted in the plans becoming currently over-funded and, accordingly, the Company recorded a gross pre-tax curtailment gain of $70 million, $59 million of which is subject to refund to customers; thus, the net curtailment gain recognition was $11 million.