Pension Benefits and Postretirement Benefits Other Than Pensions (Tables)

6 Months Ended

Jun. 30, 2016

	Pension and SERP				Pension and SERP
Eversource	For the Three Months Ended				For the Six Months Ended
(Millions of Dollars)	June 30, 2016		June 30, 2015⁽¹⁾		June 30, 2016		June 30, 2015⁽¹⁾
Service Cost	$	18.7	$	22.8	$	37.9	$	45.9
Interest Cost		46.4		56.9		92.8		113.3
Expected Return on Plan Assets		(79.5)		(83.9)		(159.1)		(168.2)
Actuarial Loss		31.3		36.5		63.0		75.5
Prior Service Cost		0.9		0.9		1.8		1.8
Total Net Periodic Benefit Expense	$	17.8	$	33.2	$	36.4	$	68.3
Capitalized Pension Expense	$	5.4	$	9.8	$	11.4	$	21.1

	PBOP				PBOP
Eversource	For the Three Months Ended				For the Six Months Ended
(Millions of Dollars)	June 30, 2016		June 30, 2015⁽¹⁾		June 30, 2016		June 30, 2015⁽¹⁾
Service Cost	$	3.1	$	3.9	$	6.3	$	8.1
Interest Cost		9.4		11.7		19.0		23.6
Expected Return on Plan Assets		(15.7)		(16.9)		(31.5)		(33.7)
Actuarial Loss		0.9		1.7		2.1		3.4
Prior Service Credit		-		(0.2)		(0.1)		(0.2)
Total Net Periodic Benefit Expense/(Income)	$	(2.3)	$	0.2	$	(4.2)	$	1.2
Capitalized PBOP Expense/(Income)	$	(1.0)	$	(0.1)	$	(1.9)	$	-

	Pension and SERP
	For the Three Months Ended June 30, 2016								For the Three Months Ended June 30, 2015
			NSTAR								NSTAR
(Millions of Dollars)	CL&P		Electric		PSNH		WMECO		CL&P		Electric		PSNH ⁽¹⁾		WMECO
Service Cost	$	4.6	$	3.3	$	2.5	$	0.8	$	6.2	$	3.7	$	3.1	$	1.0
Interest Cost		10.2		8.5		5.1		2.1		12.9		10.0		6.1		2.6
Expected Return on Plan Assets		(18.0)		(16.9)		(9.6)		(4.4)		(19.8)		(17.5)		(10.1)		(4.7)
Actuarial Loss		6.3		8.7		2.6		1.3		8.0		8.7		2.9		1.6
Prior Service Cost		0.4		-		0.1		0.1		0.4		-		0.1		0.1
Total Net Periodic Benefit Expense/(Income)	$	3.5	$	3.6	$	0.7	$	(0.1)	$	7.7	$	4.9	$	2.1	$	0.6
Intercompany Allocations	$	3.5	$	2.2	$	1.0	$	0.6	$	5.8	$	3.4	$	1.6	$	1.1
Capitalized Pension Expense	$	2.2	$	2.0	$	0.4	$	0.1	$	4.7	$	2.7	$	0.9	$	0.5

	Pension and SERP
	For the Six Months Ended June 30, 2016								For the Six Months Ended June 30, 2015
			NSTAR								NSTAR
(Millions of Dollars)	CL&P		Electric		PSNH		WMECO		CL&P		Electric		PSNH ⁽¹⁾		WMECO
Service Cost	$	9.6	$	6.7	$	5.0	$	1.6	$	12.2	$	7.5	$	6.0	$	2.2
Interest Cost		21.0		16.8		10.3		4.2		25.4		20.1		12.1		5.2
Expected Return on Plan Assets		(36.2)		(33.8)		(19.3)		(8.8)		(39.4)		(35.1)		(20.2)		(9.4)
Actuarial Loss		13.0		17.0		4.9		2.8		16.2		18.4		5.8		3.2
Prior Service Cost		0.8		-		0.2		0.2		0.8		-		0.2		0.1
Total Net Periodic Benefit Expense	$	8.2	$	6.7	$	1.1	$	-	$	15.2	$	10.9	$	3.9	$	1.3
Intercompany Allocations	$	6.8	$	4.5	$	2.0	$	1.2	$	12.2	$	6.9	$	3.4	$	2.3
Capitalized Pension Expense	$	4.9	$	3.7	$	0.7	$	0.2	$	9.4	$	5.9	$	1.7	$	1.0

	PBOP
	For the Three Months Ended June 30, 2016								For the Three Months Ended June 30, 2015
			NSTAR								NSTAR
(Millions of Dollars)	CL&P		Electric		PSNH		WMECO		CL&P		Electric		PSNH ⁽¹⁾		WMECO
Service Cost	$	0.4	$	1.0	$	0.3	$	0.1	$	0.5	$	1.3	$	0.3	$	0.1
Interest Cost		1.3		3.8		0.7		0.3		1.8		4.7		1.0		0.3
Expected Return on Plan Assets		(2.5)		(6.4)		(1.4)		(0.6)		(2.8)		(6.9)		(1.5)		(0.6)
Actuarial Loss		0.3		0.3		0.1		0.0		0.2		0.4		0.1		-
Prior Service Credit		-		-		-		-		-		(0.1)		-		-
Total Net Periodic Benefit Income	$	(0.5)	$	(1.3)	$	(0.3)	$	(0.2)	$	(0.3)	$	(0.6)	$	(0.1)	$	(0.2)
Intercompany Allocations	$	0.2	$	0.1	$	-	$	0.0	$	0.4	$	0.2	$	0.1	$	0.1
Capitalized PBOP Income	$	(0.2)	$	(0.6)	$	(0.1)	$	(0.1)	$	(0.1)	$	(0.2)	$	-	$	-

	PBOP
	For the Six Months Ended June 30, 2016								For the Six Months Ended June 30, 2015
			NSTAR									NSTAR
(Millions of Dollars)	CL&P		Electric			PSNH		WMECO	CL&P			Electric	PSNH ⁽¹⁾		WMECO
Service Cost	$	0.9	$	1.8	$	0.6	$	0.2	$	1.1	$	2.7	$	0.7	$	0.2
Interest Cost		2.7		7.8		1.5		0.5		3.5		9.5		1.9		0.8
Expected Return on Plan Assets		(5.1)		(12.7)		(2.8)		(1.1)		(5.5)		(13.7)		(3.0)		(1.3)
Actuarial Loss		0.5		0.5		0.2		0.0		0.3		1.2		0.3		-
Prior Service Credit		-		-		-		-		-		(0.1)		-		-
Total Net Periodic Benefit Income	$	(1.0)	$	(2.6)	$	(0.5)	$	(0.4)	$	(0.6)	$	(0.4)	$	(0.1)	$	(0.3)
Intercompany Allocations	$	0.3	$	0.1	$	-	$	0.1	$	0.9	$	0.4	$	0.2	$	0.2
Capitalized PBOP Expense/(Income)	$	(0.5)	$	(1.1)	$	(0.1)	$	(0.2)	$	(0.1)	$	(0.1)	$	0.1	$	(0.1)

⁽¹⁾ Amounts excluded approximately $0.8 million and $1.6 million for the three and six months ended June 30, 2015, respectively, that represented amounts included in other deferred debits.