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RETIREMENT PLAN AND POST-RETIREMENT BENEFITS (Tables)
 9 Months Ended
Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]  
Schedule of Net Benefit Costs
This summary is based on a December 31, measurement date (dollars in thousands):

NVE
 
 
 
 
 
 
 
 
Pension Benefits
 
Other Post-Retirement Benefits
 
For the Three Months Ended September 30
 
For the Three Months Ended September 30
 
2013
 
2012
 
2013
 
2012
Service cost
$
5,132

 
$
4,406

 
$
660

 
$
595

Interest cost
9,303

 
10,228

 
1,677

 
1,905

Expected return on plan assets
(12,708
)
 
(12,447
)
 
(1,687
)
 
(1,563
)
Amortization of prior service cost
(720
)
 
(724
)
 
(952
)
 
(987
)
Amortization of net loss
4,797

 
3,473

 
890

 
731

Net periodic benefit cost
$
5,804

 
$
4,936

 
$
588

 
$
681

 
 
 
 
 
 
 
 
 
Pension Benefits
 
Other Post-Retirement Benefits
 
For the Nine Months Ended September 30
 
For the Nine Months Ended September 30
 
2013
 
2012
 
2013
 
2012
Service cost
$
15,396

 
$
13,220

 
$
1,980

 
$
1,787

Interest cost
27,911

 
30,684

 
5,030

 
5,715

Expected return on plan assets
(38,124
)
 
(37,341
)
 
(5,060
)
 
(4,690
)
Amortization of prior service cost
(2,162
)
 
(2,173
)
 
(2,857
)
 
(2,961
)
Amortization of net loss
14,391

 
10,418

 
2,671

 
2,193

Net periodic benefit cost
$
17,412

 
$
14,808

 
$
1,764

 
$
2,044


The average percentage of NVE net periodic costs capitalized during 2013 and 2012 was 34.5% and 35.0% respectively.
 
NPC
 
 
 
 
 
 
 
 
Pension Benefits
 
Other Post-Retirement Benefits
 
For the Three Months Ended September 30
 
For the Three Months Ended September 30
 
2013
 
2012
 
2013
 
2012
Service cost
$
2,761

 
$
2,358

 
$
389

 
$
350

Interest cost
4,453

 
4,881

 
556

 
602

Expected return on plan assets
(6,270
)
 
(6,237
)
 
(631
)
 
(592
)
Amortization of prior service cost
(453
)
 
(456
)
 
(23
)
 
229

Amortization of net loss
2,117

 
1,363

 
289

 
221

Net periodic benefit cost
$
2,608

 
$
1,909

 
$
580

 
$
810

 
Pension Benefits
 
Other Post-Retirement Benefits
 
For the Nine Months Ended September 30
 
For the Nine Months Ended September 30
 
2013
 
2012
 
2013
 
2012
Service cost
$
8,283

 
$
7,072

 
$
1,167

 
$
1,050

Interest cost
13,358

 
14,643

 
1,667

 
1,807

Expected return on plan assets
(18,810
)
 
(18,711
)
 
(1,892
)
 
(1,775
)
Amortization of prior service cost
(1,358
)
 
(1,367
)
 
(69
)
 
687

Amortization of net loss
6,351

 
4,089

 
867

 
662

Net periodic benefit cost
$
7,824

 
$
5,726

 
$
1,740

 
$
2,431


The average percentage of NPC net periodic costs capitalized during 2013 and 2012 was 35.9% and 36.9% respectively.

SPPC
 
 
 
 
 
 
 
 
Pension Benefits
 
Other Post-Retirement Benefits
 
For the Three Months Ended September 30
 
For the Three Months Ended September 30
 
2013
 
2012
 
2013
 
2012
Service cost
$
1,926

 
$
1,695

 
$
251

 
$
227

Interest cost
4,558

 
5,043

 
1,104

 
1,283

Expected return on plan assets
(6,162
)
 
(5,937
)
 
(1,022
)
 
(941
)
Amortization of prior service cost
(277
)
 
(277
)
 
(933
)
 
(1,220
)
Amortization of net loss
2,501

 
2,026

 
592

 
504

Net periodic benefit cost
$
2,546

 
$
2,550

 
$
(8
)
 
$
(147
)
 
 
Pension Benefits
 
Other Post-Retirement Benefits
 
For the Nine Months Ended September 30
 
For the Nine Months Ended September 30
 
2013
 
2012
 
2013
 
2012
Service cost
$
5,778

 
$
5,086

 
$
752

 
$
682

Interest cost
13,676

 
15,130

 
3,310

 
3,848

Expected return on plan assets
(18,486
)
 
(17,813
)
 
(3,065
)
 
(2,823
)
Amortization of prior service cost
(831
)
 
(831
)
 
(2,798
)
 
(3,658
)
Amortization of net loss
7,502

 
6,078

 
1,777

 
1,511

Net periodic benefit cost
$
7,639

 
$
7,650

 
$
(24
)
 
$
(440
)

The average percentage of SPPC net periodic costs capitalized during 2013 and 2012 and was 35.6% and 35.1%, respectively.