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EMPLOYEE BENEFITS
 6 Months Ended
Jun. 30, 2026
Retirement Benefits [Abstract]  
EMPLOYEE BENEFITS EMPLOYEE BENEFITS
The following tables show the components of net periodic benefit 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)2026202520262025
Service cost$1.0 $0.9 $2.1 $2.1 
Interest cost7.6 7.7 15.2 15.3 
Expected return on plan assets(12.3)(12.4)(24.6)(24.8)
Amortization of net actuarial loss— 0.9 — 5.2 
Net periodic benefit credit$(3.7)$(2.9)$(7.3)$(2.2)

OPEB Benefits
Three Months Ended June 30Six Months Ended June 30
(in millions)2026202520262025
Service cost$0.9 $0.8 $1.7 $1.5 
Interest cost2.0 1.9 4.0 3.7 
Expected return on plan assets(4.9)(4.5)(9.7)(9.0)
Amortization of prior service credit(0.6)(1.1)(1.2)(3.6)
Amortization of net actuarial loss— 0.2 — 0.8 
Net periodic benefit credit$(2.6)$(2.7)$(5.2)$(6.6)

During the six months ended June 30, 2026, we made contributions and payments of $0.2 million related to our pension plans and $0.4 million related to our OPEB plans. During the remainder of 2026, we expect to make contributions and payments of $0.3 million related to our pension plans and $0.5 million related to our OPEB plans, dependent upon various factors affecting us, including our liquidity position and possible tax law changes.

We utilize escrow accounting for our current pension and OPEB costs, as approved by the PSCW. As of June 30, 2026 and December 31, 2025, our balance sheets included regulatory liabilities of $2.5 million and $2.4 million, respectively, for pension costs. Our balance sheets included a regulatory asset of $2.4 million and a regulatory liability of $0.3 million, for OPEB costs as of June 30, 2026 and December 31, 2025, respectively. In accordance with our PSCW rate orders, we amortize the related regulatory assets and liabilities. The above tables do not reflect any adjustments for the creation or amortization of these regulatory assets and liabilities.