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Retirement Benefit Obligations (Tables)

9 Months Ended

Sep. 30, 2025

Key Weighted Average Assumptions Used in Determining Benefit Plan Costs and Obligations

The following table includes the key weighted average assumptions used in determining the Company’s benefit plan costs and obligations:

Used to Determine Plan Costs		2025				2024
Discount Rate			5.60	%			5.00	%
Rate of Compensation Increase			3.00	%			3.00	%
Expected Long-term rate of return on plan assets			7.50	%			7.50	%

Components of Retirement Plan Costs

The following tables provide the components of the Company’s Retirement plan costs ($000’s):

		Pension Plan								PBOP Plan								SERP
For the Three Months Ended September 30,		2025				2024				2025				2024				2025				2024
Service Cost		$	436			$	498			$	502			$	497			$	39			$	53
Interest Cost			2,016				1,887				992				817				172				180
Expected Return on Plan Assets			(2,624	)			(2,649	)			(1,086	)			(970	)			—				—
Prior Service Cost Amortization			63				80				—				—				3				4
Actuarial Loss Amortization			320				361				(187	)			(218	)			(54	)			—
Sub-total			211				177				221				126				160				237
Amounts Capitalized and Deferred			6				30				(64	)			(8	)			(51	)			(73	)
Net Periodic Benefit Cost Recognized		$	217			$	207			$	157			$	118			$	109			$	164

		Pension Plan								PBOP Plan								SERP
For the Nine Months Ended September 30,		2025				2024				2025				2024				2025				2024
Service Cost		$	1,308			$	1,492			$	1,505			$	1,491			$	118			$	162
Interest Cost			6,048				5,659				2,976				2,451				516				542
Expected Return on Plan Assets			(7,873	)			(7,947	)			(3,257	)			(2,908	)			—				—
Prior Service Cost Amortization			191				242				—				—				7				8
Actuarial Loss Amortization			958				1,085				(561	)			(655	)			(161	)			—
Sub-total			632				531				663				379				480				712
Amounts Capitalized and Deferred			141				165				(98	)			170				(152	)			(221	)
Net Periodic Benefit Cost Recognized		$	773			$	696			$	565			$	549			$	328			$	491

X

- Definition

Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (j)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (k)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

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X

- Definition

Tabular disclosure of the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and net periodic benefit cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 20
-Topic 715
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

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