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Pensions
 9 Months Ended
Sep. 30, 2021
Pensions [Abstract]  
Pensions

10.  Pensions

Components of Net Periodic Pension Cost

  
Three Months
Ended September 30
    
Nine Months
Ended September 30
  
   
2021
    
2020
    
2021
    
2020
  
                         
Service cost
  
$
271
    
$
234
    
$
814
    
$
703
  
Interest cost
    
302
      
365
      
906
      
1,093
  
Expected return on plan assets
    
(913
)
    
(800
)
    
(2,739
)
    
(2,399
)
Amortization of actuarial loss
    
121
      
92
      
363
      
277
  
Amortization of prior service cost
    
(3
)
    
(3
)
    
(9
)
    
(9
)
Rate-regulated adjustment
    
797
      
687
      
2,390
      
2,060
  
Net periodic pension expense
  
$
575
    
$
575
    
$
1,725
    
$
1,725
  

Pension service cost is recorded in operating expenses.  All other components of net periodic pension cost are recorded as other pension costs in other income (expenses).

Employer Contributions

The Company previously disclosed in its financial statements for the year ended December 31, 2020 that it expected to contribute $2,300 to its pension plans in 2021.  For the nine months ended September 30, 2021, contributions of $1,725 have been made.  The Company expects to contribute the remaining $575 during the final quarter of 2021.