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Benefit Plan (Tables) | 9 Months Ended
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Sep. 30, 2018
Defined Benefit Plan [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block] | The following table summarizes the impact of retrospective application of this ASU to the consolidated condensed statement of income for the three and nine months ended September 30, 2017.
(in thousands) |  | Three Months Ended September 30, 2017 |  | Nine Months Ended September 30, 2017
Other components of net periodic pension benefit income |  |  |  |
As previously reported |  | $ | — |  |  | $ | — |
As reported under new guidance |  | 1,448 |  |  | 4,344 |
Total other income |  |  |  |
As previously reported |  | $ | 22,089 |  |  | $ | 58,847 |
As reported under new guidance |  | 23,537 |  |  | 63,191 |
Employee benefits expense |  |  |  |
As previously reported |  | $ | 4,656 |  |  | $ | 14,756 |
As reported under new guidance |  | 5,943 |  |  | 18,617 |
Miscellaneous expense |  |  |  |
As previously reported |  | $ | 2,764 |  |  | $ | 5,847 |
As reported under new guidance |  | 2,925 |  |  | 6,330 |
Total other expense |  |  |  |
As previously reported |  | $ | 49,811 |  |  | $ | 145,379 |
As reported under new guidance |  | 51,259 |  |  | 149,723 |
Components Of Net Periodic Benefit Expense | The following table shows the components of net periodic pension benefit income:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, | Affected Line Item in the Consolidated Condensed Statements of Income
(In thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Service cost |  | $ | 1,637 |  |  | $ | 1,317 |  |  | $ | 4,911 |  |  | $ | 3,951 |  | Employee benefits
Interest cost |  | 1,309 |  |  | 1,271 |  |  | 3,927 |  |  | 3,813 |  | Other components of net periodic pension benefit income
Expected return on plan assets |  | (3,354 | ) |  | (2,863 | ) |  | (10,062 | ) |  | (8,589 | ) | Other components of net periodic pension benefit income
Amortization of prior service cost |  | — |  |  | — |  |  | — |  |  | — |  | Other components of net periodic pension benefit income
Recognized net actuarial loss |  | 340 |  |  | 144 |  |  | 1,020 |  |  | 432 |  | Other components of net periodic pension benefit income
Net periodic pension benefit income |  | $ | (68 | ) |  | $ | (131 | ) |  | $ | (204 | ) |  | $ | (393 | ) |
Park has entered into Supplemental Executive Retirement Plan Agreements (the “SERP Agreements”) with certain key officers of the Corporation and its subsidiaries which provide defined pension benefits in excess of limits imposed by federal tax law. The expense for the Corporation related to the SERP Agreements for the three months and nine months ended September 30, 2018 and 2017 was as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, | Affected Line Item in the Consolidated Condensed Statement of Income
(In thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Service cost |  | $ | 157 |  |  | $ | 185 |  |  | $ | 635 |  |  | $ | 555 |  | Employee benefits
Interest cost |  | 188 |  |  | 161 |  |  | 349 |  |  | 483 |  | Miscellaneous expense
Total SERP expense |  | $ | 345 |  |  | $ | 346 |  |  | $ | 984 |  |  | $ | 1,038 |  |

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