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Pension and Other Postemployment Benefits | 9 Months Ended
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Sep. 30, 2019
Retirement Benefits [Abstract] |
PENSIONS AND OTHER POSTEMPLOYMENT BENEFITS | PENSION AND OTHER POSTEMPLOYMENT BENEFITS The components of the consolidated net periodic costs (credits) for pension and OPEB were as follows:
Components of Net Periodic Benefit Costs (Credits) |  | Pension | OPEB
For the Three Months Ended September 30, |  | 2019 |  | 2018 |  | 2019 |  | 2018
|  | (In millions)
Service costs (1) |  | $ | 48 |  |  | $ | 56 |  |  | $ | 1 |  |  | $ | 1 |
Interest costs (2) |  | 93 |  |  | 93 |  |  | 6 |  |  | 6 |
Expected return on plan assets (2) |  | (135 | ) |  | (144 | ) |  | (7 | ) |  | (7 | )
Amortization of prior service costs (credits) (2) |  | 2 |  |  | 2 |  |  | (9 | ) |  | (20 | )
Special termination costs (2) (3) |  | — |  |  | 21 |  |  | — |  |  | 6 |
Net periodic costs (credits), including amounts capitalized |  | $ | 8 |  |  | $ | 28 |  |  | $ | (9 | ) |  | $ | (14 | )
Net periodic costs (credits), recognized in earnings |  | $ | (11 | ) |  | $ | 5 |  |  | $ | (10 | ) |  | $ | (15 | )
Components of Net Periodic Benefit Costs (Credits) |  | Pension | OPEB
For the Nine Months Ended September 30, |  | 2019 |  | 2018 |  | 2019 |  | 2018
|  | (In millions)
Service costs (1) |  | $ | 144 |  |  | $ | 168 |  |  | $ | 3 |  |  | $ | 3 |
Interest costs (2) |  | 279 |  |  | 279 |  |  | 16 |  |  | 18 |
Expected return on plan assets (2) |  | (405 | ) |  | (432 | ) |  | (21 | ) |  | (22 | )
Amortization of prior service costs (credits) (2) |  | 6 |  |  | 6 |  |  | (27 | ) |  | (60 | )
Special termination costs (2) (3) |  | 14 |  |  | 21 |  |  | — |  |  | 6 |
Net periodic costs (credits), including amounts capitalized |  | $ | 38 |  |  | $ | 42 |  |  | $ | (29 | ) |  | $ | (55 | )
Net periodic credits, recognized in earnings |  | $ | (19 | ) |  | $ | (27 | ) |  | $ | (30 | ) |  | $ | (57 | )
(1) Service costs, net of capitalization, are reported within Other operating expenses on FirstEnergy’s Consolidated Statements of Income (Loss). (2) Non-service costs are reported within Miscellaneous income, net, within Other Income (Expense) on FirstEnergy’s Consolidated Statements of Income (Loss). (3) Subject to a cap, FirstEnergy has agreed to fund a pension enhancement through its pension plan, for voluntary enhanced retirement packages offered to certain FES employees, as well as offer certain other employee benefits (approximately $14 million recognized in the first nine months of 2019). Amounts in the tables above include the FES Debtors’ share of the net periodic pension and OPEB costs (credits) of $12 million and $(14) million, respectively, for the three months ended September 30, 2019, and $34 million and $(16) million, respectively, for the nine months ended September 30, 2019. The FES Debtors’ share of the net periodic pension and OPEB costs (credits) were $12 million and $(11) million, respectively, for the three months ended September 30, 2018, and $38 million and $(31) million, respectively, for the nine months ended September 30, 2018. The 2019 special termination costs associated with FES’ voluntary enhanced retirement package are a component of Discontinued operations in FirstEnergy’s Consolidated Statements of Income (Loss). Following the FES Debtors’ voluntary bankruptcy filing, FE has billed the FES Debtors approximately $9 million and $28 million for their share of pension and OPEB service costs for the three and nine months ended September 30, 2019, respectively. On February 1, 2019, FirstEnergy made a $500 million voluntary cash contribution to the qualified pension plan. As a result of this contribution, FirstEnergy expects no required contributions through 2021.

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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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