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EMPLOYEE BENEFITS
 6 Months Ended
Jun. 30, 2024
Retirement Benefits [Abstract]  
EMPLOYEE BENEFITS EMPLOYEE BENEFITS
The following tables show the components of net periodic benefit cost (credit) (including amounts capitalized to our balance sheets) for our benefit plans:
Pension Benefits
Three Months Ended June 30Six Months Ended June 30
(in millions)2024202320242023
Service cost$5.4 $5.4 $12.1 $12.0 
Interest cost28.8 30.4 58.3 61.2 
Expected return on plan assets(45.3)(46.4)(91.1)(93.8)
Amortization of prior service cost— — — 0.1 
Amortization of net actuarial loss15.3 9.3 29.7 16.7 
Net periodic benefit cost (credit)$4.2 $(1.3)$9.0 $(3.8)

OPEB Benefits
Three Months Ended June 30Six Months Ended June 30
(in millions)2024202320242023
Service cost$2.6 $2.4 $5.4 $4.9 
Interest cost5.7 5.4 11.4 10.8 
Expected return on plan assets(13.1)(13.2)(26.3)(26.5)
Amortization of prior service credit(3.4)(3.7)(6.8)(7.4)
Amortization of net actuarial gain(1.9)(3.0)(3.8)(6.2)
Net periodic benefit credit$(10.1)$(12.1)$(20.1)$(24.4)

During the six months ended June 30, 2024, we made contributions and payments of $6.8 million related to our pension plans and $0.7 million related to our OPEB plans. We expect to make contributions and payments of $6.5 million related to our pension plans and $1.3 million related to our OPEB plans during the remainder of 2024, dependent upon various factors affecting us, including our liquidity position and possible tax law changes.

Effective January 1, 2023, the PSCW approved escrow accounting for pension and OPEB costs. As a result, as of June 30, 2024, we recorded a $15.5 million regulatory asset for pension costs and a $26.5 million regulatory asset for OPEB costs. The above tables do not reflect any adjustments for the creation of these regulatory assets.