Changes in plan assets and benefit obligations recognized in regulatory assets, for the year
ended December 31, 2018, were as follows:
(in thousands) DB Plan OPEB Plans
Regulatory asset balance, beginning of period $ 7,593 $ 651
Net actuarial loss incurred during the period 374 (77)
Prior service cost incurred during the period - 16
Recognized net actuarial (gain)/loss (335) (25)
Regulatory asset balance, end of period $ 7,632 $ 565
Changes in plan assets and benefit obligations recognized in regulatory assets, for the year
ended December 31, 2017, were as follows:
(in thousands) DB Plan OPEB Plans
Regulatory asset balance, beginning of period $ 7,067 $ 390
Net actuarial gain incurred during the period 871 259
Prior service cost incurred during the period - 16
Recognized net actuarial (gain)/loss (345) (14)
Regulatory asset balance, end of period $ 7,593 $ 651
Amounts recognized in regulatory assets for the DB and OPEB Plans that have not yet been
recognized as components of net periodic benefit cost of the following as of December 31,
2018:
(in thousands) DB Plan OPEB Plans
Net actuarial loss $ 7,632 $ 712
Prior service cost - (147)
Regulatory asset $ 7,632 $ 565
Amounts recognized in regulatory assets for the DB and OPEB Plans that have not yet been
recognized as components of net periodic benefit cost of the following as of December 31,
2017:
(in thousands) DB Plan OPEB Plans
Net actuarial loss $ 7,593 $ 815
Prior service cost - (164)
Regulatory asset $ 7,593 $ 651
20
