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v3.19.1

PENSION PLANS AND POST-RETIREMENT BENEFITS (Tables) | 3 Months Ended
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Mar. 31, 2019
Retirement Benefits [Abstract] |
Schedule of Net Benefit Costs | The following tables provide the components of net periodic benefit costs prior to the effects of capitalization and sharing with joint owners of power plants.
| Pension Benefits |  | Post-Retirement Benefits
Three Months Ended March 31, 2019 | Evergy |  | Westar Energy |  | KCP&L |  | Evergy |  | Westar Energy |  | KCP&L
Components of net periodic benefit costs | (millions)
Service cost | $ | 19.1 |  |  | $ | 7.3 |  |  | $ | 11.8 |  |  | $ | 0.6 |  |  | $ | 0.3 |  |  | $ | 0.3 |
Interest cost | 27.5 |  |  | 13.4 |  |  | 14.1 |  |  | 2.6 |  |  | 1.4 |  |  | 1.2 |
Expected return on plan assets | (27.1 | ) |  | (13.7 | ) |  | (12.3 | ) |  | (2.4 | ) |  | (1.7 | ) |  | (0.7 | )
Prior service cost | 0.5 |  |  | 0.4 |  |  | 0.2 |  |  | 0.1 |  |  | 0.1 |  |  | — |
Recognized net actuarial (gain)/loss | 6.9 |  |  | 6.4 |  |  | 12.2 |  |  | (0.3 | ) |  | (0.1 | ) |  | (0.4 | )
Net periodic benefit costs before regulatory adjustment and intercompany allocations | 26.9 |  |  | 13.8 |  |  | 26.0 |  |  | 0.6 |  |  | — |  |  | 0.4 |
Regulatory adjustment | (0.1 | ) |  | 0.5 |  |  | (0.6 | ) |  | (0.7 | ) |  | (0.8 | ) |  | 0.1 |
Intercompany allocations | — |  |  | — |  |  | (6.9 | ) |  | — |  |  | — |  |  | (0.1 | )
Net periodic benefit costs | $ | 26.8 |  |  | $ | 14.3 |  |  | $ | 18.5 |  |  | $ | (0.1 | ) |  | $ | (0.8 | ) |  | $ | 0.4 |
| Pension Benefits |  | Post-Retirement Benefits
Three Months Ended March 31, 2018 | Evergy |  | Westar Energy |  | KCP&L(a) |  | Evergy |  | Westar Energy |  | KCP&L(a)
Components of net periodic benefit costs | (millions)
Service cost | $ | 8.0 |  |  | $ | 8.0 |  |  | $ | 12.2 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 0.5 |
Interest cost | 12.7 |  |  | 12.7 |  |  | 12.7 |  |  | 1.2 |  |  | 1.2 |  |  | 1.2 |
Expected return on plan assets | (14.0 | ) |  | (14.0 | ) |  | (13.9 | ) |  | (1.7 | ) |  | (1.7 | ) |  | (0.7 | )
Prior service cost | 0.2 |  |  | 0.2 |  |  | 0.2 |  |  | 0.1 |  |  | 0.1 |  |  | — |
Recognized net actuarial (gain)/loss | 8.2 |  |  | 8.2 |  |  | 11.4 |  |  | (0.1 | ) |  | (0.1 | ) |  | — |
Net periodic benefit costs before regulatory adjustment and intercompany allocations | 15.1 |  |  | 15.1 |  |  | 22.6 |  |  | (0.2 | ) |  | (0.2 | ) |  | 1.0 |
Regulatory adjustment | 2.8 |  |  | 2.8 |  |  | 0.4 |  |  | (0.4 | ) |  | (0.4 | ) |  | (0.1 | )
Intercompany allocations | — |  |  | — |  |  | (5.5 | ) |  | — |  |  | — |  |  | (0.3 | )
Net periodic benefit costs | $ | 17.9 |  |  | $ | 17.9 |  |  | $ | 17.5 |  |  | $ | (0.6 | ) |  | $ | (0.6 | ) |  | $ | 0.6 |
(a) KCP&L amounts are not included in consolidated Evergy for the three months ended March 31, 2018.

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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=108410482&loc=d3e1928-114920 + Details
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