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Pension and Other Post-Employment Benefits (Tables)
3 Months Ended
Mar. 31, 2020
Retirement Benefits [Abstract]  
Components of Net Periodic Benefit Costs
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 March 31,
 
2020
 
2019
 
2020
 
2019
 
 
(In millions)
Service costs
 
$
52

 
$
48

 
$
1

 
$
1

Interest costs
 
75

 
93

 
4

 
5

Expected return on plan assets
 
(153
)
 
(135
)
 
(8
)
 
(7
)
Amortization of prior service costs (credits) (1)
 
10

 
2

 
(33
)
 
(9
)
Special termination costs (2)
 

 
15

 

 

One-time termination benefit (3)
 
8

 

 

 

Pension and OPEB mark-to-market adjustment
 
386

 

 
37

 

Net periodic costs (credits), including amounts capitalized
 
$
378

 
$
23

 
$
1

 
$
(10
)
Net periodic costs (credits), recognized in earnings
 
$
358

 
$
6

 
$
1

 
$
(10
)
 
 
 
 
 
 
 
 
 

(1) 2020 includes the acceleration of $18 million in net credits as a result of the FES Debtors’ emergence and is a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income.
(2) Subject to a cap, FirstEnergy 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. The costs are a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income.