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Defined Benefits | 3 Months Ended
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Mar. 31, 2020
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, regulatory assets and regulatory liabilities, 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 LG&E for the periods ended March 31:
| Pension Benefits
| Three Months
| U.S. |  | U.K.
| 2020 |  | 2019 |  | 2020 |  | 2019
PPL |  |  |  |  |  |  |
Service cost | $ | 13 |  |  | $ | 13 |  |  | $ | 23 |  |  | $ | 17 |
Interest cost | 38 |  |  | 41 |  |  | 36 |  |  | 47 |
Expected return on plan assets | (60 | ) |  | (61 | ) |  | (158 | ) |  | (148 | )
Amortization of: |  |  |  |  |  |  |
Prior service cost | 2 |  |  | 2 |  |  | — |  |  | — |
Actuarial loss | 20 |  |  | 13 |  |  | 54 |  |  | 24 |
Net periodic defined benefit costs (credits) before settlements | 13 |  |  | 8 |  |  | (45 | ) |  | (60 | )
Settlements | — |  |  | 1 |  |  | — |  |  | — |
Net periodic defined benefit costs (credits) | $ | 13 |  |  | $ | 9 |  |  | $ | (45 | ) |  | $ | (60 | )
| Pension Benefits
| Three Months
| 2020 |  | 2019
LKE |  |  |
Service cost | $ | 5 |  |  | $ | 6 |
Interest cost | 16 |  |  | 16 |
Expected return on plan assets | (24 | ) |  | (25 | )
Amortization of: |  |  |
Prior service cost | 2 |  |  | 2 |
Actuarial loss (a) | 9 |  |  | 4 |
Net periodic defined benefit costs | $ | 8 |  |  | $ | 3 |
(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 $3 million for the three months ended March 31, 2020 and not significant for the three months ended March 31, 2019. This difference is recorded as a regulatory asset.
| Pension Benefits
| Three Months
| 2019 (a)
LG&E |
Interest cost | $ | 3 |
Expected return on plan assets | (6 | )
Amortization of: |
Prior service cost | 1 |
Actuarial loss | 2 |
Net periodic defined benefit costs | $ | — |
(a) | The pension plans sponsored by LKE and LG&E were merged effective January 1, 2020 into the LG&E and KU Pension Plan, sponsored by LKE
| Other Postretirement Benefits
| Three Months
| 2020 |  | 2019
PPL |  |  |
Service cost | $ | 2 |  |  | $ | 1 |
Interest cost | 5 |  |  | 6 |
Expected return on plan assets | (5 | ) |  | (5 | )
Net periodic defined benefit costs | $ | 2 |  |  | $ | 2 |
LKE |  |  |
Service cost | $ | 1 |  |  | $ | 1 |
Interest cost | 2 |  |  | 2 |
Expected return on plan assets | (2 | ) |  | (2 | )
Net periodic defined benefit costs | $ | 1 |  |  | $ | 1 |
(PPL Electric, LG&E and KU) PPL Electric is allocated costs of defined benefit plans sponsored by PPL Services and LG&E and KU are 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
| 2020 |  | 2019
PPL Electric | $ | 3 |  |  | $ | 3 |
LG&E (a) | 3 |  |  | 1 |
KU | 1 |  |  | — |
(a) | Allocations to LG&E increased in 2020 primarily due to the merger of plans sponsored by LKE and LG&E effective January 1, 2020 into the LG&E and KU Pension Plan.
(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 gain and loss) are presented in "Other Income (Expense) - net" on the Statements of Income. See Note 12 for additional information.

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