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Benefit Plans | 6 Months Ended
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Mar. 31, 2013
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 and six months ended March 31, 2013, and 2012, were as follows:
Components of TVA’s Benefit Plans
| For the Three Months Ended March 31 |  | For the Six Months Ended March 31
| Pension Benefits |  | Other Post-Retirement Benefits |  | Pension Benefits |  | Other Post-retirement Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Service cost | $ | 43 |  |  | $ | 34 |  |  | $ | 7 |  |  | $ | 4 |  |  | $ | 77 |  |  | $ | 69 |  |  | $ | 12 |  |  | $ | 9 |
Interest cost | 111 |  |  | 123 |  |  | 6 |  |  | 9 |  |  | 234 |  |  | 245 |  |  | 15 |  |  | 18 |
Expected return on plan assets | (105 | ) |  | (109 | ) |  | — |  |  | — |  |  | (214 | ) |  | (218 | ) |  | — |  |  | — |
Amortization of prior service cost | (5 | ) |  | (6 | ) |  | (1 | ) |  | (1 | ) |  | (11 | ) |  | (12 | ) |  | (3 | ) |  | (3 | )
Recognized net actuarial loss | 98 |  |  | 90 |  |  | 6 |  |  | 8 |  |  | 188 |  |  | 180 |  |  | 13 |  |  | 15 |
Total net periodic benefit cost recognized | $ | 142 |  |  | $ | 132 |  |  | $ | 18 |  |  | $ | 20 |  |  | $ | 274 |  |  | $ | 264 |  |  | $ | 37 |  |  | $ | 39 |
During the six months ended March 31, 2013, 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 $26 million and $20 million for other benefit costs during the six months ended March 31, 2013, and 2012, respectively.

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