The components of net periodic benefit plan expense/(income) for the Pension, SERP and PBOP Plans, prior to amounts capitalized as Property, Plant and Equipment or deferred as regulatory assets/(liabilities) for future recovery or refund, are shown below. The service cost component of net periodic benefit plan expense/(income), less the capitalized portion, is included in Operations and Maintenance expense on the statements of income. The remaining components of net periodic benefit plan expense/(income), less the deferred portion, are included in Other Income, Net on the statements of income. Pension, SERP and PBOP expense/(income) 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 June 30, 2026 | | For the Three Months Ended June 30, 2026 | | (Millions of Dollars) | Eversource | | CL&P | | NSTAR Electric | | PSNH | | Eversource | | CL&P | | NSTAR Electric | | PSNH | | Service Cost | $ | 19.3 | | | $ | 4.2 | | | $ | 3.6 | | | $ | 1.7 | | | $ | 1.6 | | | $ | 0.3 | | | $ | 0.2 | | | $ | 0.1 | | | Interest Cost | 60.1 | | | 12.4 | | | 12.4 | | | 6.3 | | | 7.2 | | | 1.2 | | | 1.9 | | | 0.8 | | | Expected Return on Plan Assets | (117.3) | | | (24.0) | | | (28.9) | | | (12.3) | | | (22.9) | | | (2.4) | | | (11.3) | | | (1.5) | | | Actuarial Loss/(Gain) | 10.6 | | | 1.5 | | | 3.4 | | | 0.4 | | | (0.3) | | | — | | | — | | | — | | | Prior Service Cost/(Credit) | 0.2 | | | — | | | 0.1 | | | — | | | (5.4) | | | 0.2 | | | (4.3) | | | 0.1 | | | | | | | | | | | | | | | | | | | Total Net Periodic Benefit Plan Income | $ | (27.1) | | | $ | (5.9) | | | $ | (9.4) | | | $ | (3.9) | | | $ | (19.8) | | | $ | (0.7) | | | $ | (13.5) | | | $ | (0.5) | | | Intercompany Income Allocations | N/A | | $ | (1.3) | | | $ | (1.0) | | | $ | (0.3) | | | N/A | | $ | (0.7) | | | $ | (0.8) | | | $ | (0.3) | | | | | | | | | | | | | | | | | | | Pension and SERP | | PBOP | | For the Six Months Ended June 30, 2026 | | For the Six Months Ended June 30, 2026 | | (Millions of Dollars) | Eversource | | CL&P | | NSTAR
Electric | | PSNH | | Eversource | | CL&P | | NSTAR
Electric | | PSNH | | Service Cost | $ | 37.7 | | | $ | 8.1 | | | $ | 6.8 | | | $ | 3.3 | | | $ | 3.2 | | | $ | 0.6 | | | $ | 0.5 | | | $ | 0.2 | | | Interest Cost | 119.2 | | | 24.5 | | | 24.6 | | | 12.5 | | | 14.4 | | | 2.5 | | | 3.8 | | | 1.6 | | | Expected Return on Plan Assets | (234.6) | | | (47.9) | | | (57.8) | | | (24.7) | | | (45.6) | | | (5.0) | | | (22.9) | | | (3.0) | | | Actuarial Loss/(Gain) | 19.3 | | | 2.6 | | | 6.2 | | | 0.8 | | | (0.7) | | | — | | | — | | | — | | | Prior Service Cost/(Credit) | 0.4 | | | — | | | 0.2 | | | — | | | (10.8) | | | 0.5 | | | (8.5) | | | 0.2 | | | | | | | | | | | | | | | | | | | Total Net Periodic Benefit Plan Income | $ | (58.0) | | | $ | (12.7) | | | $ | (20.0) | | | $ | (8.1) | | | $ | (39.5) | | | $ | (1.4) | | | $ | (27.1) | | | $ | (1.0) | | | Intercompany Income Allocations | N/A | | $ | (3.1) | | | $ | (2.5) | | | $ | (0.8) | | | N/A | | $ | (1.3) | | | $ | (1.6) | | | $ | (0.6) | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Pension and SERP | | PBOP | | For the Three Months Ended June 30, 2025 | | For the Three Months Ended June 30, 2025 | | (Millions of Dollars) | Eversource | | CL&P | | NSTAR
Electric | | PSNH | | Eversource | | CL&P | | NSTAR
Electric | | PSNH | | Service Cost | $ | 17.2 | | | $ | 3.8 | | | $ | 2.4 | | | $ | 1.6 | | | $ | 1.6 | | | $ | 0.3 | | | $ | 0.3 | | | $ | 0.1 | | | Interest Cost | 64.1 | | | 12.9 | | | 13.4 | | | 6.8 | | | 8.0 | | | 1.4 | | | 2.2 | | | 0.8 | | | Expected Return on Plan Assets | (113.7) | | | (23.0) | | | (27.7) | | | (12.0) | | | (21.1) | | | (2.4) | | | (10.5) | | | (1.4) | | | Actuarial Loss/(Gain) | 11.0 | | | 1.3 | | | 3.7 | | | 0.5 | | | (0.2) | | | — | | | — | | | — | | | Prior Service Cost/(Credit) | 0.3 | | | — | | | 0.1 | | | — | | | (5.4) | | | 0.3 | | | (4.3) | | | 0.1 | | | | | | | | | | | | | | | | | | | Total Net Periodic Benefit Plan Income | $ | (21.1) | | | $ | (5.0) | | | $ | (8.1) | | | $ | (3.1) | | | $ | (17.1) | | | $ | (0.4) | | | $ | (12.3) | | | $ | (0.4) | | | Intercompany Income Allocations | N/A | | $ | (0.5) | | | $ | (0.3) | | | $ | (0.1) | | | N/A | | $ | (0.5) | | | $ | (0.7) | | | $ | (0.2) | | | | | | | | | | | | | | | | | | | Pension and SERP | | PBOP | | For the Six Months Ended June 30, 2025 | | For the Six Months Ended June 30, 2025 | | (Millions of Dollars) | Eversource | | CL&P | | NSTAR
Electric | | PSNH | | Eversource | | CL&P | | NSTAR
Electric | | PSNH | | Service Cost | $ | 33.6 | | | $ | 7.6 | | | $ | 4.9 | | | $ | 3.2 | | | $ | 3.2 | | | $ | 0.5 | | | $ | 0.5 | | | $ | 0.2 | | | Interest Cost | 127.3 | | | 25.7 | | | 26.4 | | | 13.6 | | | 16.0 | | | 2.8 | | | 4.4 | | | 1.6 | | | Expected Return on Plan Assets | (227.0) | | | (45.9) | | | (55.4) | | | (23.9) | | | (42.3) | | | (4.8) | | | (21.0) | | | (2.8) | | | Actuarial Loss/(Gain) | 21.0 | | | 2.5 | | | 6.9 | | | 1.0 | | | (0.5) | | | — | | | — | | | — | | | Prior Service Cost/(Credit) | 0.6 | | | — | | | 0.2 | | | — | | | (10.8) | | | 0.6 | | | (8.5) | | | 0.2 | | | Settlement Loss | 3.3 | | | — | | | — | | | — | | | — | | | — | | | — | | | — | | | Total Net Periodic Benefit Plan Income | $ | (41.2) | | | $ | (10.1) | | | $ | (17.0) | | | $ | (6.1) | | | $ | (34.4) | | | $ | (0.9) | | | $ | (24.6) | | | $ | (0.8) | | | Intercompany Income Allocations | N/A | | $ | (0.4) | | | $ | — | | | $ | — | | | N/A | | $ | (1.0) | | | $ | (1.4) | | | $ | (0.4) | |
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