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OTHER RETIREMENT BENEFITS

12 Months Ended

Dec. 31, 2013

Notes To Consolidated Financial Statements [Abstract]

E. Other Retirement Benefits

NU provides benefits for retirement and other benefits for certain current and past company officers of NU, including CL&P, PSNH and WMECO. These benefits are accounted for on an accrual basis and expensed over the service lives of the employees. The actuarially-determined liability for these benefits, which is included in Other Long-Term Liabilities on the balance sheets, as well as the related expense, are as follows:


NU	For the Years Ended December 31,
(Millions of Dollars)	2013		2012		2011
Actuarially-Determined Liability	$	51.3	$	54.6	$	52.8
Other Retirement Benefits Expense		4.4		4.7		4.7

	For the Years Ended December 31,
	2013						2012						2011
(Millions of Dollars)	CL&P		PSNH		WMECO		CL&P		PSNH		WMECO		CL&P		PSNH		WMECO
Actuarially-Determined Liability	$	0.4	$	2.3	$	0.1	$	0.4	$	2.5	$	0.2	$	1.2	$	2.5	$	0.2
Other Retirement Benefits Expense		2.5		1.0		0.5		2.6		1.0		0.5		2.6		1.0		0.5

- Definition

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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