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Benefit Plans | 3 Months Ended
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Dec. 31, 2018
Retirement Benefits [Abstract] |
Benefit Plans | Benefit Plans TVA sponsors a qualified defined benefit plan ("pension plan") that covers most of its full-time employees hired before July 1, 2014, a qualified defined contribution plan ("401(k) 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 eligible retirees' medical coverage, other post-employment benefits, such as workers' compensation, and the SERP. The pension plan and the 401(k) plan are administered by a separate legal entity, the TVA Retirement System ("TVARS"), which is governed by its own board of directors (the "TVARS Board"). The components of net periodic benefit cost and other amounts recognized as changes in regulatory assets for the three months ended December 31, 2018 and 2017, were as follows:
Components of TVA's Benefit Plans(1)
| For the Three Months Ended December 31 |
| Pension Benefits |  | Other Post-Retirement Benefits |
| 2018 |  | 2017 |  | 2018 |  | 2017 |
Service cost | $ | 12 |  |  | $ | 14 |  |  | $ | 3 |  |  | $ | 4 |  |
Interest cost | 123 |  |  | 118 |  |  | 4 |  |  | 5 |  |
Expected return on plan assets | (119 | ) |  | (120 | ) |  | — |  |  | — |  |
Amortization of prior service credit | (25 | ) |  | (25 | ) |  | (6 | ) |  | (6 | ) |
Recognized net actuarial loss | 82 |  |  | 103 |  |  | 1 |  |  | 2 |  |
Total net periodic benefit cost as actuarially determined | 73 |  |  | 90 |  |  | 2 |  |  | 5 |  |
Amount expensed (capitalized) due to actions of regulator | 3 |  |  | (14 | ) |  | — |  |  | — |  |
Total net periodic benefit cost | $ | 76 |  |  | $ | 76 |  |  | $ | 2 |  |  | $ | 5 |  |
Note (1) The components of net benefit cost other than the service cost component are included in Other net periodic benefit cost in the Consolidated Statements of Operations. The 2019 TVA minimum required pension plan contribution is $300 million. TVA contributes $25 million per month to TVARS and as of December 31, 2018, had contributed $75 million. The remaining $225 million will be contributed by September 30, 2019. For the three months ended December 31, 2018, TVA also contributed $22 million to the 401(k) plan and $13 million (net of $1 million in rebates) to the other post-retirement plan. TVA expects to contribute $6 million to the SERP in 2019 in the second quarter of 2019.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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