11. Employee Pension Benefits

The following table sets forth the components of net periodic pension benefit of the ESI Pension Plan and ESI Excess Pension Plan for the periods indicated:


	Three Months						Nine Months
	Ended September 30,						Ended September 30,
	2013			2012			2013			2012
Interest cost	$	439		$	516		$	1,316		$	1,548
Expected return on assets		(1,087	)		(1,128	)		(3,260	)		(3,385	)
Recognized net actuarial loss		506			679			1,518			2,037
Amortization of prior service (credit)		(389	)		(389	)		(1,167	)		(1,166	)

Net periodic pension (benefit)		($531	)		($322	)		($1,593	)		($966	)

The benefit accruals under the ESI Pension Plan and ESI Excess Pension Plan were frozen effective March 31, 2006. As a result, no service cost has been included in the net periodic pension benefit.

We did not make any contributions to the ESI Pension Plan or the ESI Excess Pension Plan in the three or nine months ended September 30, 2013 or 2012. We do not expect to make any material contributions to the ESI Pension Plan or the ESI Excess Pension Plan in 2013.

The following table sets forth the changes in the components of Accumulated other comprehensive loss on our Condensed Consolidated Balance Sheet in the nine months ended September 30, 2013:


	Defined Benefit Pension Items
	Accumulated Other Comprehensive Income (Loss)			Income Tax Benefit (Expense)			Accumulated Other Comprehensive Income (Loss) Net of Income Tax
Balance at January 1, 2013		($13,058	)	$	5,128			($7,930	)
Amortization of:
Actuarial (gains)/losses		1,518			(589	)		929
Prior service costs (credits)		(1,167	)		453			(714	)

Balance at September 30, 2013		($12,707	)	$	4,992			($7,715	)

The reclassification of prior service costs/credits and actuarial gains/losses from Accumulated other comprehensive loss are included in the computation of net periodic pension cost (benefit). Net periodic pension cost (benefit) was included in compensation expense in Cost of educational services and Student services and administrative expenses on our Condensed Consolidated Statements of Income in the nine months ended September 30, 2013.