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Benefit Plans | 9 Months Ended
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Jun. 30, 2011
Benefit Plans [Abstract] |
Benefit Plans | 15. Benefit Plans TVA sponsors a qualified defined benefit pension plan and a qualified defined contribution plan that cover eligible employees, two unfunded post-retirement plans that provide for non-vested contributions toward the cost of certain eligible retirees’ medical coverage, other postemployment benefits such as workers’ compensation, and the SERP. The components of net periodic benefit cost and other amounts recognized as changes in regulatory assets for the three and nine months ended June 30, 2011 and 2010 were as follows:
Components of TVA’s Benefit Plans |
|  | For the Three Months Ended June 30 |  |  | For the Nine Months Ended June 30 |
|  | Pension Benefits |  |  | Other Post-retirement Benefits |  |  | Pension Benefits |  |  | Other Post-retirement Benefits |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Service cost |  | $ | 30 |  |  | $ | 24 |  |  | $ | 4 |  |  | $ | 3 |  |  | $ | 90 |  |  | $ | 74 |  |  | $ | 10 |  |  | $ | 9 |
Interest cost |  |  | 126 |  |  |  | 128 |  |  |  | 8 |  |  |  | 10 |  |  |  | 377 |  |  |  | 384 |  |  |  | 24 |  |  |  | 28 |
Expected return on plan assets |  |  | (122 | ) |  |  | (140 | ) |  |  | — |  |  |  | — |  |  |  | (366 | ) |  |  | (404 | ) |  |  | — |  |  |  | — |
Amortization of prior service cost |  |  | (6 | ) |  |  | (6 | ) |  |  | (2 | ) |  |  | 1 |  |  |  | (18 | ) |  |  | (18 | ) |  |  | (5 | ) |  |  | 4 |
Recognized net actuarial loss |  |  | 71 |  |  |  | 41 |  |  |  | 5 |  |  |  | 4 |  |  |  | 212 |  |  |  | 143 |  |  |  | 16 |  |  |  | 13 |
Net periodic benefit cost as actuarially determined |  |  | 99 |  |  |  | 47 |  |  |  | 15 |  |  |  | 18 |  |  |  | 295 |  |  |  | 179 |  |  |  | 45 |  |  |  | 54 |
Amount charged (capitalized) due to actions of regulator |  |  | 3 |  |  |  | 24 |  |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  | 38 |  |  |  | — |  |  |  | — |
Total net periodic benefit cost recognized |  | $ | 102 |  |  | $ | 71 |  |  | $ | 15 |  |  | $ | 18 |  |  | $ | 304 |  |  | $ | 217 |  |  | $ | 45 |  |  | $ | 54 |
During the nine months ended June 30, 2011, TVA did not make contributions to its pension plan. TVA does not separately set aside assets to fund other benefit costs, but rather funds such costs on an as-paid basis. TVA provided approximately $30 million and $27 million for other benefit costs during the nine months ended June 30, 2011 and 2010, respectively. Net amounts capitalized due to regulatory actions include amounts that have been deemed probable of recovery in future rates.

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Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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