RETIREMENT PLAN AND POST-RETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 30, 2011

RETIREMENT PLAN AND POST-RETIREMENT BENEFITS [Abstract]

Components of Net Periodic Pension and Other Postretirement Costs

This summary is based on a December 31, measurement date (dollars in thousands):

NVE
	Pension Benefits								Other Postretirement Benefits
		For the Three Months Ended September 30,							For the Three Months Ended September 30,
		2011			2010				2011			2010
Service cost		$	4,607		$	4,727			$	653		$	617
Interest cost			10,169			10,718				2,090			2,184
Expected return on plan assets			(12,192	)		(11,069	)			(1,596	)		(1,556	)
Amortization of prior service cost			(738	)		(448	)			(987	)		(972	)
Amortization of net loss			4,155			3,777				1,083			1,085
Net periodic benefit cost		$	6,001		$	7,705			$	1,243		$	1,358
	Pension Benefits							Other Postretirement Benefits
		For the Nine Months Ended September 30,							For the Nine Months Ended September 30,
			2011			2010				2011			2010
Service cost		$	13,820		$	14,182			$	1,958		$	1,850
Interest cost			30,507			32,154				6,270			6,551
Expected return on plan assets			(36,575	)		(33,206	)			(4,789	)		(4,667	)
Amortization of prior service cost			(2,214	)		(1,345	)			(2,961	)		(2,917	)
Amortization of net loss			12,465			11,329				3,250			3,256
Net periodic benefit cost		$	18,003		$	23,114			$	3,728		$	4,073
The average percentage of NVE net periodic costs capitalized during 2011 and 2010 was 33.26% and 33.85%, respectively.

NPC
	Pension Benefits							Other Postretirement Benefits
		For the Three Months Ended September 30,							For the Three Months Ended September 30,
		2011			2010				2011			2010
Service cost		$	2,445		$	2,392			$	363		$	353
Interest cost			4,880			5,023				615			619
Expected return on plan assets			(6,169	)		(5,362	)			(590	)		(567	)
Amortization of prior service cost			(470	)		(433	)			229			236
Amortization of net loss			1,690			1,764				302			300
Net periodic benefit cost		$	2,376		$	3,384			$	919		$	941
	Pension Benefits							Other Postretirement Benefits
		For the Nine Months Ended September 30,							For the Nine Months Ended September 30,
			2011			2010				2011			2010
Service cost		$	7,336		$	7,175			$	1,090		$	1,060
Interest cost			14,640			15,069				1,844			1,856
Expected return on plan assets			(18,508	)		(16,085	)			(1,769	)		(1,702	)
Amortization of prior service cost			(1,409	)		(1,300	)			687			709
Amortization of net loss			5,069			5,292				906			899
Net periodic benefit cost		$	7,128		$	10,151			$	2,758		$	2,822
The average percentage of NPC net periodic costs capitalized during 2011 and 2010 was 37.18% and 36.34% respectively.

SPPC
	Pension Benefits				Other Postretirement Benefits
	For the Three Months Ended September 30,				For the Three Months Ended September 30,
	2011		2010		2011		2010
Service cost	$	1,840	$	2,004	$	271	$	245
Interest cost		5,013		5,389		1,457		1,547
Expected return on plan assets		(5,741)		(5,431)		(976)		(961)
Amortization of prior service cost		(277)		(26)		(1,219)		(1,213)
Amortization of net loss		2,412		1,969		773		777
Net periodic benefit cost	$	3,247	$	3,905	$	306	$	395
	Pension Benefits				Other Postretirement Benefits
	For the Nine Months Ended September 30,				For the Nine Months Ended September 30,
	2011		2010		2011		2010
Service cost	$	5,520	$	6,012	$	815	$	733
Interest cost		15,038		16,167		4,372		4,640
Expected return on plan assets		(17,223)		(16,292)		(2,929)		(2,883)
Amortization of prior service cost		(831)		(78)		(3,658)		(3,638)
Amortization of net loss		7,235		5,907		2,319		2,332
Net periodic benefit cost	$	9,739	$	11,716	$	919	$	1,184
The average percentage of SPPC net periodic costs capitalized during 2011 and 2010 was 31.22% and 34.57% respectively.