| Components of Net Periodic Cost (Benefit) |
The following tables detail the components of net periodic cost (benefit) of our pension plans and other postretirement employee benefits (OPEB) for the quarters and nine months ended September 30: | | | | | | | | | | | | | | | | | | Quarters Ended September 30, | | Pension | | OPEB | (Dollars in thousands) | 2014 | | 2013 | | 2014 | | 2013 | Service cost | $ | 1,270 |
| | $ | 1,329 |
| | $ | 7 |
| | $ | 24 |
| Interest cost | 4,796 |
| | 4,457 |
| | 435 |
| | 453 |
| Expected return on plan assets | (6,128 | ) | | (6,523 | ) | | — |
| | — |
| Amortization of prior service cost (credit) | 187 |
| | 195 |
| | (2,411 | ) | | (2,427 | ) | Amortization of actuarial loss | 3,613 |
| | 4,982 |
| | 546 |
| | 802 |
| Net periodic cost (benefit) | $ | 3,738 |
| | $ | 4,440 |
| | $ | (1,423 | ) | | $ | (1,148 | ) | | | | | | | | | | | | | | | | | | Nine Months Ended September 30, | | Pension | | OPEB | (Dollars in thousands) | 2014 | | 2013 | | 2014 | | 2013 | Service cost | $ | 3,810 |
| | $ | 3,988 |
| | $ | 19 |
| | $ | 70 |
| Interest cost | 14,388 |
| | 13,369 |
| | 1,306 |
| | 1,358 |
| Expected return on plan assets | (18,384 | ) | | (19,569 | ) | | — |
| | — |
| Amortization of prior service cost (credit) | 561 |
| | 585 |
| | (7,231 | ) | | (7,281 | ) | Amortization of actuarial loss | 10,839 |
| | 14,947 |
| | 1,639 |
| | 2,407 |
| Net periodic cost (benefit) | $ | 11,214 |
| | $ | 13,320 |
| | $ | (4,267 | ) | | $ | (3,446 | ) | | | | | | | | |
|
| Schedule of Accumulated Other Comprehensive Loss |
The following tables detail the changes in accumulated other comprehensive loss (AOCL) by component for the quarters and nine months ended September 30: | | | | | | | | | | | | | | Quarter Ended September 30, 2014 | (Dollars in thousands) | Pension | | OPEB | | Total | AOCL at July 1 | | | | | $ | 96,358 |
| Amortization of defined benefit items, net of tax:(1) | | | | | | Prior service credit (cost) | $ | (114 | ) | | $ | 1,471 |
| | 1,357 |
| Actuarial loss | (2,204 | ) | | (334 | ) | | (2,538 | ) | Total reclassification for the period | $ | (2,318 | ) | | $ | 1,137 |
| | (1,181 | ) | AOCL at September 30 | | | | | $ | 95,177 |
| | | | | | | | Quarter Ended September 30, 2013 | (Dollars in thousands) | Pension | | OPEB | | Total | AOCL at July 1 | | | | | $ | 136,564 |
| Amortization of defined benefit items, net of tax:(1) | | | | | | Prior service credit (cost) | $ | (119 | ) | | $ | 1,481 |
| | 1,362 |
| Actuarial loss | (3,040 | ) | | (489 | ) | | (3,529 | ) | Total reclassification for the period | $ | (3,159 | ) | | $ | 992 |
| | (2,167 | ) | AOCL at September 30 | | | | | $ | 134,397 |
| | | | | | | | Nine Months Ended September 30, 2014 | (Dollars in thousands) | Pension | | OPEB | | Total | AOCL at January 1 | | | | | $ | 98,720 |
| Amortization of defined benefit items, net of tax:(1) | | | | | | Prior service credit (cost) | $ | (342 | ) | | $ | 4,411 |
| | 4,069 |
| Actuarial loss | (6,612 | ) | | (1,000 | ) | | (7,612 | ) | Total reclassification for the period | $ | (6,954 | ) | | $ | 3,411 |
| | (3,543 | ) | AOCL at September 30 | | | | | $ | 95,177 |
| | | | | | | | Nine Months Ended September 30, 2013 | (Dollars in thousands) | Pension | | OPEB | | Total | AOCL at January 1 | | | | | $ | 140,898 |
| Amortization of defined benefit items, net of tax:(1) | | | | | | Prior service credit (cost) | $ | (357 | ) | | $ | 4,442 |
| | 4,085 |
| Actuarial loss | (9,118 | ) | | (1,468 | ) | | (10,586 | ) | Total reclassification for the period | $ | (9,475 | ) | | $ | 2,974 |
| | (6,501 | ) | AOCL at September 30 | | | | | $ | 134,397 |
| | | | | | |
(1) Amortization of prior service credit (cost) and amortization of actuarial loss are included in the computation of net periodic cost. |