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Defined Benefits | 3 Months Ended
--- | ---
Mar. 31, 2018
Retirement Benefits [Abstract] |
Defined Benefits | 9. Defined Benefits (PPL, LKE and LG&E) Certain net periodic defined benefit costs are applied to accounts that are further distributed among capital, expense and regulatory assets, including certain costs allocated to applicable subsidiaries for plans sponsored by PPL Services and LKE. Following are the net periodic defined benefit costs (credits) of the plans sponsored by PPL and its subsidiaries, LKE and its subsidiaries, and LG&E for the periods ended March 31:
| Pension Benefits
| Three Months
| U.S. |  | U.K.
| 2018 |  | 2017 |  | 2018 |  | 2017
PPL |  |  |  |  |  |  |
Service cost | $ | 16 |  |  | $ | 17 |  |  | $ | 21 |  |  | $ | 19 |
Interest cost | 39 |  |  | 42 |  |  | 47 |  |  | 43 |
Expected return on plan assets | (62 | ) |  | (57 | ) |  | (150 | ) |  | (125 | )
Amortization of: |  |  |  |  |  |  |
Prior service cost | 2 |  |  | 2 |  |  | — |  |  | — |
Actuarial loss | 22 |  |  | 20 |  |  | 39 |  |  | 35 |
Net periodic defined benefit costs (credits) before settlements and special termination benefits | 17 |  |  | 24 |  |  | (43 | ) |  | (28 | )
Special termination benefits (a) | — |  |  | 2 |  |  | — |  |  | — |
Net periodic defined benefit costs (credits) | $ | 17 |  |  | $ | 26 |  |  | $ | (43 | ) |  | $ | (28 | )
(a) | Enhanced pension benefits offered to certain PPL Electric bargaining unit employees under a one-time voluntary retirement window offered as part of the new five year IBEW contract ratified in March 2017.
| Pension Benefits
| Three Months
| 2018 |  | 2017
LKE |  |  |
Service cost | $ | 7 |  |  | $ | 7 |
Interest cost | 16 |  |  | 16 |
Expected return on plan assets | (26 | ) |  | (22 | )
Amortization of: |  |  |
Prior service cost | 2 |  |  | 2 |
Actuarial loss (a) | 10 |  |  | 11 |
Net periodic defined benefit costs | $ | 9 |  |  | $ | 14 |
(a) | As a result of treatment approved by the KPSC, the difference between actuarial loss calculated in accordance with LKE's accounting policy and actuarial loss calculated using a 15-year amortization period was $4 million and $5 million for the three months ended March 31, 2018 and 2017. This difference is recorded as a regulatory asset.
| Pension Benefits
| Three Months
| 2018 |  | 2017
LG&E |  |  |
Interest cost | $ | 3 |  |  | $ | 3 |
Expected return on plan assets | (5 | ) |  | (5 | )
Amortization of: |  |  |
Prior service cost | 1 |  |  | 1 |
Actuarial loss (a) | 2 |  |  | 3 |
Net periodic defined benefit costs | $ | 1 |  |  | $ | 2 |
(a) | As a result of treatment approved by the KPSC, the difference between actuarial loss calculated in accordance with LG&E's accounting policy and actuarial loss calculated using a 15-year amortization period was $1 million for the three months ended March 31, 2018 and 2017. This difference is recorded as a regulatory asset.
| Other Postretirement Benefits
| Three Months
| 2018 |  | 2017
PPL |  |  |
Service cost | $ | 1 |  |  | $ | 2 |
Interest cost | 3 |  |  | 6 |
Expected return on plan assets | (4 | ) |  | (6 | )
Amortization of prior service cost | (1 | ) |  | — |
Net periodic defined benefit costs (credits) | $ | (1 | ) |  | $ | 2 |
LKE |  |  |
Service cost | $ | 1 |  |  | $ | 1 |
Interest cost | 2 |  |  | 2 |
Expected return on plan assets | (2 | ) |  | (1 | )
Net periodic defined benefit costs | $ | 1 |  |  | $ | 2 |
(PPL Electric, LG&E and KU) In addition to the specific plan it sponsors, LG&E is allocated costs of defined benefit plans sponsored by LKE. PPL Electric and KU do not directly sponsor any defined benefit plans. PPL Electric is allocated costs of defined benefit plans sponsored by PPL Services and KU is allocated costs of defined benefit plans sponsored by LKE. LG&E and KU are also allocated costs of defined benefit plans from LKS for defined benefit plans sponsored by LKE. See Note 11 for additional information on costs allocated to LG&E and KU from LKS. These allocations are based on participation in those plans, which management believes are reasonable. For the periods ended March 31, PPL Services allocated the following net periodic defined benefit costs to PPL Electric, and LKE allocated the following net periodic defined benefit costs to LG&E and KU:
| Three Months
| 2018 |  | 2017
PPL Electric | $ | 4 |  |  | $ | 8 |
LG&E | 2 |  |  | 3 |
KU | 1 |  |  | 4 |
(All Registrants) The non-service cost components of net periodic defined benefit costs (credits) (interest cost, expected return on plan assets, amortization of prior service cost and amortization of actuarial loss) are presented in "Other Income (Expense) - net" on the Statements of Income. See Note 12 for details.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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