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EMPLOYEE BENEFIT PLANS (Tables) | 6 Months Ended
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Jun. 30, 2019
Retirement Benefits [Abstract] |
Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income | As a result of the plan’s actuarial projections, which included consideration of the impact of the merger with MSFG, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan.
|  | Three months ended |  | Six months ended
|  | June 30, |  | June 30,
(Dollars in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Service cost |  | $ | 1,545 |  |  | $ | 1,735 |  |  | $ | 3,295 |  |  | $ | 3,030 |
Interest cost |  | 689 |  |  | 601 |  |  | 1,389 |  |  | 1,191 |
Expected return on assets |  | (2,409 | ) |  | (2,450 | ) |  | (4,859 | ) |  | (4,910 | )
Amortization of prior service cost |  | (106 | ) |  | (103 | ) |  | (206 | ) |  | (206 | )
Net actuarial loss |  | 426 |  |  | 555 |  |  | 901 |  |  | 1,077 |
Net periodic benefit cost (income) |  | $ | 145 |  |  | $ | 338 |  |  | $ | 520 |  |  | $ | 182 |

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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