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Benefit Plans
 9 Months Ended
Jun. 30, 2011
Benefit Plans [Abstract]  
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.