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Employee Benefit Plans | 3 Months Ended
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Mar. 31, 2019
Retirement Benefits [Abstract] |
Employee Benefit Plans | Employee Benefit Plans The components of net periodic benefit costs for Registrant’s pension plan, postretirement plan and SERP for the three months ended March 31, 2019 and 2018 were as follows:
|  | For The Three Months Ended March 31,
|  | Pension Benefits |  | Other Postretirement Benefits |  | SERP
(dollars in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018
Components of Net Periodic Benefits Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 1,234 |  |  | $ | 1,401 |  |  | $ | 53 |  |  | $ | 57 |  |  | $ | 298 |  |  | $ | 274 |
Interest cost |  | 2,131 |  |  | 1,921 |  |  | 80 |  |  | 72 |  |  | 267 |  |  | 222 |
Expected return on plan assets |  | (2,593 | ) |  | (2,791 | ) |  | (112 | ) |  | (123 | ) |  | — |  |  | — |
Amortization of prior service cost (benefit) |  | 109 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of actuarial (gain) loss |  | 359 |  |  | 345 |  |  | (150 | ) |  | (182 | ) |  | 118 |  |  | 262 |
Total expense recognized, before surcharges and allocation to overhead pool |  | $ | 1,240 |  |  | $ | 876 |  |  | $ | (129 | ) |  | $ | (176 | ) |  | $ | 683 |  |  | $ | 758 |
Registrant expects to contribute, at least, approximately $3.6 million to its pension plan during 2019. As authorized by the CPUC in the 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 March 31, 2019, GSWC had a total of $3.1 million over-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 3).

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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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