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Pension and Other Post-Employment Benefits (Tables) | 9 Months Ended
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Sep. 30, 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 September 30, |  | 2020 |  | 2019 |  | 2020 |  | 2019
|  | (In millions)
Service costs |  | $ | 47 |  |  | $ | 48 |  |  | $ | 1 |  |  | $ | 1 |
Interest costs |  | 71 |  |  | 93 |  |  | 4 |  |  | 6 |
Expected return on plan assets |  | (156) |  |  | (135) |  |  | (9) |  |  | (7) |
Amortization of prior service costs (credits) |  | 1 |  |  | 2 |  |  | (4) |  |  | (9) |
Net periodic costs (credits), including amounts capitalized |  | $ | (37) |  |  | $ | 8 |  |  | $ | (8) |  |  | $ | (9) |
Net periodic credits, recognized in earnings |  | $ | (56) |  |  | $ | (11) |  |  | $ | (8) |  |  | $ | (10) |
Components of Net Periodic Benefit Costs (Credits) |  | Pension | OPEB
For the Nine Months Ended September 30, |  | 2020 |  | 2019 |  | 2020 |  | 2019
|  | (In millions)
Service costs |  | $ | 147 |  |  | $ | 144 |  |  | $ | 3 |  |  | $ | 3 |
Interest costs |  | 216 |  |  | 279 |  |  | 12 |  |  | 16 |
Expected return on plan assets |  | (464) |  |  | (405) |  |  | (25) |  |  | (21) |
Special termination costs (1) |  | — |  |  | 14 |  |  | — |  | — |  | — |
Amortization of prior service costs (credits) (2) |  | 12 |  |  | 6 |  |  | (42) |  |  | (27) |
One-time termination benefit (3) |  | 8 |  |  | — |  |  | — |  |  | — |
Pension and OPEB mark-to-market adjustment |  | 386 |  |  | — |  |  | 37 |  |  | — |
Net periodic costs (credits), including amounts capitalized |  | $ | 305 |  |  | $ | 38 |  |  | $ | (15) |  |  | $ | (29) |
Net periodic costs (credits), recognized in earnings |  | $ | 240 |  |  | $ | (19) |  |  | $ | (15) |  |  | $ | (30) |
(1) 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. (2) 2020 includes the acceleration of $18 million in net credits as a result of the FES Debtors’ emergence during the first quarter of 2020 and is a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income. (3) Costs represent additional benefits provided to FES and FENOC employees under the approved settlement agreement and are a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income.

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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