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Employee Benefit Plans: | 6 Months Ended
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Jun. 30, 2013
Compensation and Retirement Disclosure [Abstract] |
Employee Benefit Plans | Employee Benefit Plans: The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan, and Supplemental Executive Retirement Plan (“SERP”) for the three and six months ended June 30, 2013 and 2012 are as follows:
|  | For The Three Months Ended June 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 1,620 |  |  | $ | 1,618 |  |  | $ | 106 |  |  | $ | 112 |  |  | $ | 201 |  |  | $ | 183 |
Interest cost |  | 1,723 |  |  | 1,653 |  |  | 113 |  |  | 136 |  |  | 129 |  |  | 122 |
Expected return on plan assets |  | (1,895 | ) |  | (1,635 | ) |  | (95 | ) |  | (90 | ) |  | — |  |  | — |
Amortization of transition |  | — |  |  | — |  |  | 105 |  |  | 105 |  |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 30 |  |  | 29 |  |  | (50 | ) |  | (50 | ) |  | 40 |  |  | 40 |
Amortization of actuarial loss |  | 729 |  |  | 740 |  |  | — |  |  | — |  |  | 85 |  |  | 77 |
Net periodic pension cost under accounting standards |  | 2,207 |  |  | 2,405 |  |  | 179 |  |  | 213 |  |  | 455 |  |  | 422 |
Regulatory adjustment — deferred |  | (409 | ) |  | (632 | ) |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before allocation to overhead pool |  | $ | 1,798 |  |  | $ | 1,773 |  |  | $ | 179 |  |  | $ | 213 |  |  | $ | 455 |  |  | $ | 422 |
|  | For The Six Months Ended June 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 3,484 |  |  | $ | 3,337 |  |  | $ | 212 |  |  | $ | 224 |  |  | $ | 402 |  |  | $ | 366 |
Interest cost |  | 3,454 |  |  | 3,329 |  |  | 226 |  |  | 272 |  |  | 258 |  |  | 244 |
Expected return on plan assets |  | (3,788 | ) |  | (3,271 | ) |  | (190 | ) |  | (180 | ) |  | — |  |  | — |
Amortization of transition |  | — |  |  | — |  |  | 210 |  |  | 210 |  |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 60 |  |  | 59 |  |  | (100 | ) |  | (100 | ) |  | 80 |  |  | 80 |
Amortization of actuarial loss |  | 1,440 |  |  | 1,518 |  |  | — |  |  | — |  |  | 170 |  |  | 154 |
Net periodic pension cost under accounting standards |  | 4,650 |  |  | 4,972 |  |  | 358 |  |  | 426 |  |  | 910 |  |  | 844 |
Regulatory adjustment — deferred |  | (919 | ) |  | (1,198 | ) |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before allocation to overhead pool |  | $ | 3,731 |  |  | $ | 3,774 |  |  | $ | 358 |  |  | $ | 426 |  |  | $ | 910 |  |  | $ | 844 |
Registrant expects to contribute approximately $6.6 million and $150,000 to the pension and postretirement medical plans in 2013, respectively. During the three and six months ended June 30, 2013, Registrant contributed $2.1 million to the pension plan. Regulatory Adjustment: In May 2013, the CPUC issued a final decision that once again authorized GSWC to establish a two-way balancing account for its water regions and the general office to track differences between the forecasted annual pension expenses adopted in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of June 30, 2013, GSWC has included a $5.1 million under-collection in the two-way pension balancing account recorded as a regulatory asset (Note 2).

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