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Employee Benefit Plans: | 6 Months Ended
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Jun. 30, 2017
Retirement Benefits [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 six months ended June 30, 2017 and 2016 are as follows:
|  | For The Three Months Ended June 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 1,249 |  |  | $ | 1,316 |  |  | $ | 59 |  |  | $ | 68 |  |  | $ | 232 |  |  | $ | 200 |
Interest cost |  | 1,985 |  |  | 2,026 |  |  | 85 |  |  | 97 |  |  | 223 |  |  | 186 |
Expected return on plan assets |  | (2,240 | ) |  | (2,460 | ) |  | (122 | ) |  | (122 | ) |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | — |  |  | 12 |  |  | — |  |  | (9 | ) |  | 3 |  |  | 6 |
Amortization of actuarial (gain) loss |  | 253 |  |  | 329 |  |  | (170 | ) |  | (150 | ) |  | 194 |  |  | 73 |
Net periodic pension cost under accounting standards |  | 1,247 |  |  | 1,223 |  |  | (148 | ) |  | (116 | ) |  | 652 |  |  | 465 |
Regulatory adjustment — deferred |  | 92 |  |  | 64 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before surcharges and allocation to overhead pool |  | $ | 1,339 |  |  | $ | 1,287 |  |  | $ | (148 | ) |  | $ | (116 | ) |  | $ | 652 |  |  | $ | 465 |
|  | For The Six Months Ended June 30,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 2,500 |  |  | $ | 2,548 |  |  | $ | 118 |  |  | $ | 136 |  |  | $ | 464 |  |  | $ | 400 |
Interest cost |  | 3,952 |  |  | 3,956 |  |  | 170 |  |  | 194 |  |  | 446 |  |  | 372 |
Expected return on plan assets |  | (4,850 | ) |  | (4,920 | ) |  | (244 | ) |  | (244 | ) |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | — |  |  | 24 |  |  | — |  |  | (18 | ) |  | 6 |  |  | 12 |
Amortization of actuarial (gain) loss |  | 462 |  |  | 456 |  |  | (340 | ) |  | (300 | ) |  | 388 |  |  | 146 |
Net periodic pension cost under accounting standards |  | 2,064 |  |  | 2,064 |  |  | (296 | ) |  | (232 | ) |  | 1,304 |  |  | 930 |
Regulatory adjustment — deferred |  | 525 |  |  | 423 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense recognized, before surcharges and allocation to overhead pool |  | $ | 2,589 |  |  | $ | 2,487 |  |  | $ | (296 | ) |  | $ | (232 | ) |  | $ | 1,304 |  |  | $ | 930 |
Registrant expects to contribute $6.5 million to its pension plan during 2017. 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 June 30, 2017, GSWC had a total $259,000 net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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