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Employee Benefit Plans: | 6 Months Ended
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Jun. 30, 2015
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, 2015 and 2014 are as follows:
|  | For The Three Months Ended June 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2015 |  | 2014 |  | 2015 |  | 2014 |  | 2015 |  | 2014
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 1,452 |  |  | $ | 1,335 |  |  | $ | 95 |  |  | $ | 99 |  |  | $ | 204 |  |  | $ | 192 |
Interest cost |  | 1,905 |  |  | 1,845 |  |  | 114 |  |  | 130 |  |  | 163 |  |  | 154 |
Expected return on plan assets |  | (2,452 | ) |  | (2,235 | ) |  | (123 | ) |  | (113 | ) |  | — |  |  | — |
Amortization of transition |  | — |  |  | — |  |  | — |  |  | 104 |  |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 30 |  |  | 29 |  |  | (50 | ) |  | (50 | ) |  | 29 |  |  | 40 |
Amortization of actuarial (gain) loss |  | 427 |  |  | (7 | ) |  | (53 | ) |  | (66 | ) |  | 108 |  |  | 35 |
Net periodic pension cost under accounting standards |  | 1,362 |  |  | 967 |  |  | (17 | ) |  | 104 |  |  | 504 |  |  | 421 |
Regulatory adjustment — deferred |  | 251 |  |  | 449 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before allocation to overhead pool |  | $ | 1,613 |  |  | $ | 1,416 |  |  | $ | (17 | ) |  | $ | 104 |  |  | $ | 504 |  |  | $ | 421 |
|  | For The Six Months Ended June 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2015 |  | 2014 |  | 2015 |  | 2014 |  | 2015 |  | 2014
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 3,138 |  |  | $ | 2,822 |  |  | $ | 190 |  |  | $ | 198 |  |  | $ | 408 |  |  | $ | 384 |
Interest cost |  | 3,844 |  |  | 3,760 |  |  | 228 |  |  | 260 |  |  | 326 |  |  | 308 |
Expected return on plan assets |  | (4,898 | ) |  | (4,450 | ) |  | (246 | ) |  | (226 | ) |  | — |  |  | — |
Amortization of transition |  | — |  |  | — |  |  | — |  |  | 208 |  |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 60 |  |  | 59 |  |  | (100 | ) |  | (100 | ) |  | 58 |  |  | 80 |
Amortization of actuarial (gain) loss |  | 896 |  |  | — |  |  | (106 | ) |  | (132 | ) |  | 216 |  |  | 70 |
Net periodic pension cost under accounting standards |  | 3,040 |  |  | 2,191 |  |  | (34 | ) |  | 208 |  |  | 1,008 |  |  | 842 |
Regulatory adjustment — deferred |  | 262 |  |  | 749 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before allocation to overhead pool |  | $ | 3,302 |  |  | $ | 2,940 |  |  | $ | (34 | ) |  | $ | 208 |  |  | $ | 1,008 |  |  | $ | 842 |
In April 2015, Registrant contributed $919,000 to the pension plan. In total, Registrant expects to contribute $6.7 million to the pension plan during 2015. Regulatory Adjustment: As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric 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, 2015, GSWC has a total $2.4 million net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

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