PENSION BENEFITS AND POSTRETIREMENT BENEFITS OTHER THAN PENSION (Tables)

3 Months Ended

Mar. 31, 2024

Components of Net Periodic Benefit Expense/(Income)

Pension, SERP and PBOP expense reflected in the statements of cash flows for CL&P, NSTAR Electric and PSNH does not include intercompany allocations of net periodic benefit plan expense/(income), as these amounts are cash settled on a short-term basis.














	Pension and SERP								PBOP
	For the Three Months Ended March 31, 2024								For the Three Months Ended March 31, 2024
(Millions of Dollars)	Eversource		CL&P		NSTAR Electric		PSNH		Eversource		CL&P		NSTAR Electric		PSNH
Service Cost	$	10.8	$	2.9	$	2.1	$	1.0	$	1.7	$	0.3	$	0.3	$	0.1
Interest Cost	62.0		12.4		13.1		6.7		8.0		1.4		2.2		0.9
Expected Return on Plan Assets	(115.6)		(23.3)		(28.3)		(12.2)		(20.4)		(2.4)		(9.9)		(1.4)
Actuarial Loss/(Gain)	19.8		2.5		6.4		1.1		(0.1)		—		—		—
Prior Service Cost/(Credit)	0.3		—		0.1		—		(5.4)		0.3		(4.2)		0.1
Settlement Loss	4.3		—		—		—		—		—		—		—
Total Net Periodic Benefit Plan Income	$	(18.4)	$	(5.5)	$	(6.6)	$	(3.4)	$	(16.2)	$	(0.4)	$	(11.6)	$	(0.3)
Intercompany Expense/(Income) Allocations	N/A		$	0.3	$	0.4	$	0.1	N/A		$	(0.6)	$	(0.7)	$	(0.2)


	Pension and SERP								PBOP
	For the Three Months Ended March 31, 2023								For the Three Months Ended March 31, 2023
(Millions of Dollars)	Eversource		CL&P		NSTAR Electric		PSNH		Eversource		CL&P		NSTAR Electric		PSNH
Service Cost	$	11.0	$	3.0	$	2.1	$	1.1	$	1.8	$	0.3	$	0.3	$	0.2
Interest Cost	63.7		12.6		13.5		6.8		8.5		1.6		2.3		0.9
Expected Return on Plan Assets	(115.9)		(23.4)		(28.4)		(12.3)		(19.1)		(2.4)		(9.2)		(1.4)
Actuarial Loss	12.5		0.8		4.9		0.4		—		—		—		—
Prior Service Cost/(Credit)	0.3		—		0.1		—		(5.4)		0.3		(4.2)		0.1
Total Net Periodic Benefit Plan Income	$	(28.4)	$	(7.0)	$	(7.8)	$	(4.0)	$	(14.2)	$	(0.2)	$	(10.8)	$	(0.2)
Intercompany Income Allocations	N/A		$	(2.0)	$	(1.7)	$	(0.5)	N/A		$	(0.5)	$	(0.6)	$	(0.2)