XML 34 R16.htm IDEA: XBRL DOCUMENT v3.22.2
Pension and other post-retirement benefits
6 Months Ended
Jun. 30, 2022
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 30Six months ended June 30
 2022202120222021
Service cost$4,532 $4,508 $8,388 $8,336 
Non-service costs
Interest cost6,778 3,511 12,841 10,217 
Expected return on plan assets(10,519)(6,616)(20,843)(17,780)
Amortization of net actuarial loss1,257 2,540 2,046 4,812 
Amortization of prior service credits(389)(406)(792)(813)
Impact of regulatory accounts4,664 4,825 11,002 11,009 
$1,791 $3,854 $4,254 $7,445 
Net benefit cost$6,323 $8,362 $12,642 $15,781 

 OPEB
Three months ended June 30Six months ended June 30
 2022202120222021
Service cost$1,554 $1,772 $3,109 $3,544 
Non-service costs
Interest cost2,282 3,031 4,641 4,052 
Expected return on plan assets(2,841)(2,510)(5,682)(5,021)
Amortization of net actuarial loss (gain)(86)436 (172)873 
Amortization of prior service credits6 — 12 — 
Impact of regulatory accounts1,106 (950)1,783 196 
$467 $$582 $100 
Net benefit cost$2,021 $1,779 $3,691 $3,644 
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.