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Employee Benefit Plans: | 9 Months Ended
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Sep. 30, 2016
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 SERP for the three and nine months ended September 30, 2016 and 2015 are as follows:
|  | For The Three Months Ended September 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 1,274 |  |  | $ | 1,569 |  |  | $ | 68 |  |  | $ | 65 |  |  | $ | 200 |  |  | $ | 204 |
Interest cost |  | 1,978 |  |  | 1,922 |  |  | 97 |  |  | 99 |  |  | 186 |  |  | 163 |
Expected return on plan assets |  | (2,457 | ) |  | (2,449 | ) |  | (122 | ) |  | (123 | ) |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 12 |  |  | 30 |  |  | (9 | ) |  | (50 | ) |  | 6 |  |  | 29 |
Amortization of actuarial (gain) loss |  | 228 |  |  | 448 |  |  | (150 | ) |  | (131 | ) |  | 73 |  |  | 108 |
Net periodic pension cost under accounting standards |  | 1,035 |  |  | 1,520 |  |  | (116 | ) |  | (140 | ) |  | 465 |  |  | 504 |
Regulatory adjustment — deferred |  | 221 |  |  | 130 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before allocation to overhead pool |  | $ | 1,256 |  |  | $ | 1,650 |  |  | $ | (116 | ) |  | $ | (140 | ) |  | $ | 465 |  |  | $ | 504 |
|  | For The Nine Months Ended September 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 3,822 |  |  | $ | 4,707 |  |  | $ | 204 |  |  | $ | 255 |  |  | $ | 600 |  |  | $ | 612 |
Interest cost |  | 5,934 |  |  | 5,766 |  |  | 291 |  |  | 327 |  |  | 558 |  |  | 489 |
Expected return on plan assets |  | (7,377 | ) |  | (7,347 | ) |  | (366 | ) |  | (369 | ) |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 36 |  |  | 90 |  |  | (27 | ) |  | (150 | ) |  | 18 |  |  | 87 |
Amortization of actuarial (gain) loss |  | 684 |  |  | 1,344 |  |  | (450 | ) |  | (237 | ) |  | 219 |  |  | 324 |
Net periodic pension cost under accounting standards |  | 3,099 |  |  | 4,560 |  |  | (348 | ) |  | (174 | ) |  | 1,395 |  |  | 1,512 |
Regulatory adjustment — deferred |  | 644 |  |  | 392 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before allocation to overhead pool |  | $ | 3,743 |  |  | $ | 4,952 |  |  | $ | (348 | ) |  | $ | (174 | ) |  | $ | 1,395 |  |  | $ | 1,512 |
During the three and nine months ended September 30, 2016, Registrant contributed $5.3 million to its pension plan. 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 in rates or expected to be in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of September 30, 2016, GSWC had a total $1.5 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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