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Pension and other post-retirement benefits | 6 Months Ended
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Jun. 30, 2021
Retirement Benefits [Abstract] |
Pension and other post-retirement benefits | Pension and other post-employment benefits The following table lists the components of net benefit costs for the pension plans and other post-employment benefits (“OPEB”) in the unaudited interim consolidated statements of operations for the three and six months ended June 30:
| Pension benefits
| Three months ended June 30 |  | Six months ended June 30
| 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | 4,508 |  |  | $ | 4,136 |  |  | $ | 8,336 |  |  | $ | 7,703 |
Non-service costs |  |  |  |  |  |  |
Interest cost | 3,511 |  |  | 4,112 |  |  | 10,217 |  |  | 8,903 |
Expected return on plan assets | (6,616) |  |  | (6,261) |  |  | (17,780) |  |  | (12,510) |
Amortization of net actuarial loss | 2,540 |  |  | 1,145 |  |  | 4,812 |  |  | 2,290 |
Amortization of prior service credits | (406) |  |  | (402) |  |  | (813) |  |  | (804) |
Impact of regulatory accounts | 4,825 |  |  | 4,769 |  |  | 11,009 |  |  | 8,307 |
| $ | 3,854 |  |  | $ | 3,363 |  |  | $ | 7,445 |  |  | $ | 6,186 |
Net benefit cost | $ | 8,362 |  |  | $ | 7,499 |  |  | $ | 15,781 |  |  | $ | 13,889 |
| OPEB
| Three months ended June 30 |  | Six months ended June 30
| 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | 1,772 |  |  | $ | 1,466 |  |  | $ | 3,544 |  |  | $ | 2,933 |
Non-service costs |  |  |  |  |  |  |
Interest cost | 3,031 |  |  | 1,755 |  |  | 4,052 |  |  | 3,574 |
Expected return on plan assets | (2,510) |  |  | (2,193) |  |  | (5,021) |  |  | (4,385) |
Amortization of net actuarial loss (gain) | 436 |  |  | (14) |  |  | 873 |  |  | (27) |
Impact of regulatory accounts | (950) |  |  | 706 |  |  | 196 |  |  | 1,625 |
| $ | 7 |  |  | $ | 254 |  |  | $ | 100 |  |  | $ | 787 |
Net benefit cost | $ | 1,779 |  |  | $ | 1,720 |  |  | $ | 3,644 |  |  | $ | 3,720 |
The service cost components of pension plans and OPEB are shown as part of operating expenses within operating income in the unaudited interim consolidated statements of operations. The remaining components of net benefit cost are considered non-service costs and have been included outside of operating income in the unaudited interim consolidated statements of operations.

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