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Benefit Plans
 3 Months Ended
Dec. 31, 2011
Compensation and Retirement Disclosure [Abstract]  
Benefit Plans
Benefit Plans

TVA sponsors a qualified defined benefit pension plan that covers most of its full-time employees, a qualified defined contribution plan that covers most of its full-time employees, two unfunded post-retirement health care plans that provide for non-vested contributions toward the cost of certain 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 months ended December 31, 2011 and 2010 were as follows:
Components of TVA’s Benefit Plans 
 
For the Three Months Ended December 31
 
Pension Benefits
 
Other Post-retirement Benefits
 
2011
 
2010
 
2011
 
2010
Service cost
$
35

 
$
30

 
$
5

 
$
3

Interest cost
122

 
125

 
9

 
8

Expected return on plan assets
(109
)
 
(122
)
 
—

 
—

Amortization of prior service cost
(6
)
 
(6
)
 
(2
)
 
(1
)
Recognized net actuarial loss
90

 
71

 
7

 
5

Net periodic benefit cost as actuarially determined
132

 
98

 
19

 
15

Amount charged (capitalized) due to actions of regulator
—

 
3

 
—

 
—

Total net periodic benefit cost recognized
$
132

 
$
101

 
$
19

 
$
15


During the three months ended December 31, 2011, TVA did not make contributions to its qualified defined benefit 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 $13 million and $12 million for other benefit costs during the three months ended December 31, 2011 and 2010, respectively. Net amounts capitalized due to actions of regulators include amounts that have been deemed probable of recovery in future rates.