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Pension Plans And Other Postretirement Benefit Plans
 9 Months Ended
Sep. 30, 2019
Retirement Benefits, Description [Abstract]  
Pension Plans and Other Postretirement Benefit Plans PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
Avista Utilities
Avista Utilities’ maintained the same pension and other postretirement plans during the nine months ended September 30, 2019 as those described as of December 31, 2018. The Company’s funding policy is to contribute at least the minimum amounts that are required to be funded under the Employee Retirement Income Security Act, but not more than the maximum amounts that are currently deductible for income tax purposes. The Company contributed $22.0 million in cash to the pension plan for the nine months ended September 30, 2019 and does not expect any further contributions in 2019.
The Company uses a December 31 measurement date for its defined benefit pension and other postretirement benefit plans. The following table sets forth the components of net periodic benefit costs for the three and nine months ended September 30 (dollars in thousands):
 
Pension Benefits
 
Other Postretirement Benefits
 
2019
 
2018
 
2019
 
2018
Three months ended September 30:
 
 
 
 
 
 
 
Service cost
$
4,948

 
$
5,318

 
$
754

 
$
815

Interest cost
7,134

 
6,634

 
1,140

 
1,261

Expected return on plan assets
(7,913
)
 
(8,101
)
 
(616
)
 
(550
)
Amortization of prior service cost
75

 
71

 
(275
)
 
(299
)
Net loss recognition
2,553

 
1,761

 
1,299

 
1,044

Net periodic benefit cost
$
6,797

 
$
5,683

 
$
2,302

 
$
2,271

Nine months ended September 30:
 
 
 
 
 
 
 
Service cost
$
14,770

 
$
16,218

 
$
2,279

 
$
2,423

Interest cost
21,372

 
19,566

 
3,676

 
3,655

Expected return on plan assets
(23,681
)
 
(24,601
)
 
(1,945
)
 
(1,550
)
Amortization of prior service cost
225

 
221

 
(825
)
 
(905
)
Net loss recognition
7,394

 
5,691

 
3,874

 
3,261

Net periodic benefit cost
$
20,080

 
$
17,095

 
$
7,059

 
$
6,884


Total service costs in the table above are recorded to the same accounts as labor expense. Labor and benefits expense is recorded to various projects based on whether the work is a capital project or an operating expense. Approximately 40 percent of all labor and benefits is capitalized to utility property and 60 percent is expensed to utility other operating expenses.
The non-service portion of costs in the table above are recorded to other expense below income from operations in the Condensed Consolidated Statements of Income or capitalized as a regulatory asset. Approximately 40 percent of the costs are capitalized to regulatory assets and 60 percent is expensed to the income statement.