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EMPLOYEE BENEFITS (Tables)
 12 Months Ended
Dec. 31, 2018
Postemployment Benefits [Abstract]  
Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets
The following table provides information on the Pension and SERP Plan benefit obligations, fair values of Pension Plan assets, and funded status:  
 
Pension and SERP
 
As of December 31, 2018
 
As of December 31, 2017
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR
Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR
Electric
 
PSNH
Change in Benefit Obligation:
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
Benefit Obligation as of Beginning of Year
$
(5,936.5
)
 
$
(1,275.2
)
 
$
(1,351.0
)
 
$
(642.2
)
 
$
(5,242.3
)
 
$
(1,170.2
)
 
$
(1,217.3
)
 
$
(572.2
)
Service Cost
(84.8
)
 
(21.4
)
 
(17.4
)
 
(11.2
)
 
(71.3
)
 
(18.5
)
 
(15.5
)
 
(9.7
)
Interest Cost
(196.4
)
 
(41.8
)
 
(43.5
)
 
(22.0
)
 
(188.0
)
 
(41.6
)
 
(42.7
)
 
(21.2
)
Actuarial Gain/(Loss)
414.9

 
106.1

 
98.6

 
39.2

 
(548.7
)
 
(116.9
)
 
(143.5
)
 
(65.1
)
Benefits Paid - Pension
261.8

 
59.6

 
66.9

 
26.2

 
243.7

 
63.5

 
55.4

 
26.4

Benefits Paid - Lump Sum
14.2

 
—

 
7.1

 
—

 
18.4

 
—

 
6.8

 
—

Benefits Paid - SERP
6.8

 
0.3

 
0.3

 
0.2

 
20.4

 
0.3

 
0.3

 
0.3

Employee Transfers
—

 
12.0

 
2.5

 
(0.9
)
 
—

 
8.2

 
5.5

 
(0.7
)
Increase due to acquisition of Aquarion
—

 
—

 
—

 
—

 
(168.7
)
 
—

 
—

 
—

Benefit Obligation as of End of Year
$
(5,520.0
)
 
$
(1,160.4
)
 
$
(1,236.5
)
 
$
(610.7
)
 
$
(5,936.5
)
 
$
(1,275.2
)
 
$
(1,351.0
)
 
$
(642.2
)
Change in Pension Plan Assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair Value of Pension Plan Assets as of
  Beginning of Year
$
4,739.5

 
$
963.0

 
$
1,260.8

 
$
539.5

 
$
4,076.0

 
$
905.5

 
$
1,088.3

 
$
494.0

Employer Contributions
185.6

 
41.2

 
56.5

 
—

 
235.2

 
2.5

 
85.4

 
0.8

Actual Return on Pension Plan Assets
(75.2
)
 
(14.2
)
 
(18.7
)
 
(7.6
)
 
589.7

 
126.7

 
154.8

 
70.4

Benefits Paid - Pension
(261.8
)
 
(59.6
)
 
(66.9
)
 
(26.2
)
 
(243.7
)
 
(63.5
)
 
(55.4
)
 
(26.4
)
Benefits Paid - Lump Sum
(14.2
)
 
—

 
(7.1
)
 
—

 
(18.4
)
 
—

 
(6.8
)
 
—

Employee Transfers
—

 
(12.0
)
 
(2.5
)
 
0.9

 
—

 
(8.2
)
 
(5.5
)
 
0.7

Increase due to acquisition of Aquarion
—

 
—

 
—

 
—

 
100.7

 
—

 
—

 
—

Fair Value of Pension Plan Assets as of End of Year
$
4,573.9

 
$
918.4

 
$
1,222.1


$
506.6

 
$
4,739.5

 
$
963.0

 
$
1,260.8

 
$
539.5

Funded Status as of December 31st
$
(946.1
)
 
$
(242.0
)
 
$
(14.4
)
 
$
(104.1
)
 
$
(1,197.0
)
 
$
(312.2
)
 
$
(90.2
)
 
$
(102.7
)
 The following table provides information on the PBOP Plan benefit obligations, fair values of plan assets, and funded status:  
 
PBOP
 
As of December 31,
 
2018
 
2017
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR
Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR
Electric
 
PSNH
Change in Benefit Obligation:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Benefit Obligation as of Beginning of Year
$
(948.6
)
 
$
(178.4
)
 
$
(278.6
)
 
$
(101.1
)
 
$
(810.0
)
 
$
(165.0
)
 
$
(270.0
)
 
$
(89.7
)
Service Cost
(10.0
)
 
(1.9
)
 
(2.0
)
 
(1.1
)
 
(9.5
)
 
(1.9
)
 
(1.7
)
 
(1.3
)
Interest Cost
(30.7
)
 
(5.8
)
 
(8.7
)
 
(3.4
)
 
(27.1
)
 
(5.3
)
 
(8.7
)
 
(3.0
)
Actuarial Gain/(Loss)
102.5

 
14.4

 
28.4

 
8.6

 
(81.8
)
 
(18.5
)
 
(13.2
)
 
(11.9
)
Benefits Paid
45.3

 
10.1

 
14.5

 
4.9

 
41.5

 
9.9

 
13.5

 
4.6

Employee Transfers
—

 
(0.1
)
 
0.1

 
0.2

 
—

 
2.4

 
1.5

 
0.2

Increase due to acquisition of Aquarion
—

 
—

 
—

 
—

 
(61.7
)
 
—

 
—

 
—

Benefit Obligation as of End of Year
$
(841.5
)
 
$
(161.7
)
 
$
(246.3
)
 
$
(91.9
)
 
$
(948.6
)
 
$
(178.4
)
 
$
(278.6
)
 
$
(101.1
)
Change in Plan Assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair Value of Plan Assets as of Beginning of Year
$
922.2

 
$
135.9

 
$
405.5

 
$
79.0

 
$
815.8

 
$
129.2

 
$
361.6

 
$
73.2

Actual Return on Plan Assets
(36.6
)
 
(5.2
)
 
(17.4
)
 
(2.9
)
 
118.0

 
18.1

 
52.9

 
10.4

Employer Contributions
9.3

 
—

 
5.2

 
—

 
7.6

 
—

 
5.3

 
—

Benefits Paid
(45.3
)
 
(10.1
)
 
(14.5
)
 
(4.9
)
 
(41.5
)
 
(9.9
)
 
(13.5
)
 
(4.6
)
Employee Transfers
—

 
—

 
0.3

 
—

 
—

 
(1.5
)
 
(0.8
)
 
—

Increase due to acquisition of Aquarion
—

 
—

 
—

 
—

 
22.3

 
—

 
—

 
—

Fair Value of Plan Assets as of End of Year
$
849.6

 
$
120.6

 
$
379.1

 
$
71.2

 
$
922.2

 
$
135.9

 
$
405.5

 
$
79.0

Funded Status as of December 31st
$
8.1

 
$
(41.1
)
 
$
132.8

 
$
(20.7
)
 
$
(26.4
)
 
$
(42.5
)
 
$
126.9

 
$
(22.1
)
Schedule of Defined Benefit Plans Disclosures
The components of net periodic benefit expense for the PBOP Plans, prior to amounts capitalized as Property, Plant and Equipment or deferred as regulatory assets on the balance sheets, are shown below.  The service cost component of net periodic benefit expense and the intercompany allocations, less the capitalized portions, are included in Operations and Maintenance expense on the statements of income.  The remaining components of net periodic benefit costs are included in Other Income, Net on the statements of income. PBOP expense reflected in the statements of cash flows for CL&P, NSTAR Electric and PSNH does not include the intercompany allocations or the corresponding capitalized portion, as these amounts are cash settled on a short-term basis.
 
PBOP
 
For the Year Ended December 31, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Service Cost
$
10.0

 
$
1.9

 
$
2.0

 
$
1.1

Interest Cost
30.7

 
5.8

 
8.7

 
3.4

Expected Return on Plan Assets
(72.4
)
 
(10.4
)
 
(32.5
)
 
(6.0
)
Actuarial Loss
10.3

 
1.6

 
2.3

 
0.7

Prior Service (Credit)/Cost
(23.6
)
 
1.1

 
(16.9
)
 
0.5

Total Net Periodic Benefit Income
$
(45.0
)
 
$
—

 
$
(36.4
)
 
$
(0.3
)
Intercompany Allocations
N/A

 
$
(1.0
)
 
$
(1.3
)
 
$
(0.4
)
 
PBOP
 
For the Year Ended December 31, 2017
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Service Cost
$
9.5

 
$
1.9

 
$
1.7

 
$
1.3

Interest Cost
27.1

 
5.3

 
8.7

 
3.0

Expected Return on Plan Assets
(63.7
)
 
(9.7
)
 
(28.6
)
 
(5.5
)
Actuarial Loss
9.1

 
1.0

 
3.4

 
0.6

Prior Service (Credit)/Cost
(21.6
)
 
1.1

 
(17.0
)
 
0.6

Total Net Periodic Benefit Income
$
(39.6
)
 
$
(0.4
)
 
$
(31.8
)
 
$
—

Intercompany Allocations
N/A

 
$
(0.7
)
 
$
(1.1
)
 
$
(0.5
)
 
PBOP
 
For the Year Ended December 31, 2016
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Service Cost
$
12.2

 
$
2.0

 
$
3.4

 
$
1.3

Interest Cost
32.9

 
5.3

 
13.3

 
2.9

Expected Return on Plan Assets
(62.9
)
 
(10.1
)
 
(28.1
)
 
(5.5
)
Actuarial Loss
9.0

 
1.5

 
3.3

 
0.7

Prior Service (Credit)/Cost
(9.1
)
 
0.5

 
(7.1
)
 
0.2

Total Net Periodic Benefit Income
$
(17.9
)
 
$
(0.8
)
 
$
(15.2
)
 
$
(0.4
)
Intercompany Allocations
N/A

 
$
0.3

 
$
(0.1
)
 
$
(0.1
)
As of December 31, 2018 and 2017, the accumulated benefit obligation for the Pension and SERP Plans is as follows:
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
2018
$
5,070.8

 
$
1,031.0

 
$
1,144.7

 
$
543.1

2017
5,583.6

 
1,179.2

 
1,260.1

 
597.2


The following actuarial assumptions were used in calculating the Pension and SERP Plans' year end funded status:
Schedule of Assumptions Used
The following actuarial assumptions were used in calculating the Pension and SERP Plans' year end funded status:
 
Pension and SERP
 
As of December 31,
 
 
2018
 
2017
Discount Rate
 
4.22%
—
4.45%
 
3.43%
—
3.75%
Compensation/Progression Rate
 
3.50%
 
3.50%
The following actuarial assumptions were used to calculate Pension and SERP expense amounts:
 
Pension and SERP
 
For the Years Ended December 31,
 
2018
 
2017
 
2016
Discount Rate
3.85%
—
4.62%
 
3.20%
—
3.90%
 
3.27%
—
4.89%
Expected Long-Term Rate of Return
8.25%
 
8.25%
 
8.25%
Compensation/Progression Rate
3.50%
 
3.50%
 
3.50%
The following actuarial assumptions were used to calculate PBOP expense amounts:
 
PBOP
 
For the Years Ended December 31,
 
2018
 
2017
 
2016
Discount Rate
3.28%
—
3.94%
 
3.48%
—
4.64%
 
2.88%
—
4.09%
Expected Long-Term Rate of Return
8.25%
 
8.25%
 
8.25%
The following actuarial assumptions were used in calculating the PBOP Plans' year end funded status:
 
PBOP
 
As of December 31,
 
2018
 
2017
Discount Rate
4.38%
—
4.41%
 
3.55%
—
3.70%
Schedule of Net Benefit Costs
 
Pension and SERP
 
For the Year Ended December 31, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Service Cost
$
84.8

 
$
21.4

 
$
17.4

 
$
11.2

Interest Cost
196.4

 
41.8

 
43.5

 
22.0

Expected Return on Pension Plan Assets
(391.6
)
 
(79.1
)
 
(104.9
)
 
(43.6
)
Actuarial Loss
145.7

 
29.1

 
41.1

 
11.6

Prior Service Cost
4.3

 
1.1

 
0.2

 
0.4

Total Net Periodic Benefit Expense/(Income)
$
39.6

 
$
14.3

 
$
(2.7
)
 
$
1.6

Intercompany Allocations
N/A

 
$
6.1

 
$
6.5

 
$
1.9

 
Pension and SERP
 
For the Year Ended December 31, 2017
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Service Cost
$
71.3

 
$
18.5

 
$
15.5

 
$
9.7

Interest Cost
188.0

 
41.6

 
42.7

 
21.2

Expected Return on Pension Plan Assets
(334.1
)
 
(71.7
)
 
(87.6
)
 
(40.0
)
Actuarial Loss
135.2

 
27.7

 
41.1

 
11.6

Prior Service Cost
4.5

 
1.5

 
0.6

 
0.5

Total Net Periodic Benefit Expense
$
64.9

 
$
17.6

 
$
12.3

 
$
3.0

Intercompany Allocations
N/A

 
$
9.8

 
$
9.1

 
$
3.3

 
Pension and SERP
 
For the Year Ended December 31, 2016
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Service Cost
$
75.0

 
$
18.8

 
$
16.3

 
$
9.9

Interest Cost
185.5

 
41.6

 
42.2

 
20.7

Expected Return on Pension Plan Assets
(317.9
)
 
(72.1
)
 
(85.1
)
 
(38.6
)
Actuarial Loss
125.7

 
25.4

 
39.9

 
9.9

Prior Service Cost
3.6

 
1.5

 
0.3

 
0.5

Total Net Periodic Benefit Expense
$
71.9

 
$
15.2

 
$
13.6

 
$
2.4

Intercompany Allocations
N/A

 
$
13.8

 
$
11.4

 
$
4.0
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)
The following is a summary of the changes in plan assets and benefit obligations recognized in Regulatory Assets and OCI as well as amounts recognized in Regulatory Assets and OCI that were reclassified as net periodic benefit (expense)/income during the years presented:
 
Regulatory Assets
 
OCI
 
For the Years Ended December 31,
 
For the Years Ended December 31,
(Millions of Dollars)
2018
 
2017
 
2018
 
2017
Actuarial Losses/(Gains) Arising During the Year
$
6.4

 
$
44.8

 
$
(1.2
)
 
$
2.6

Actuarial Losses Reclassified as Net Periodic Benefit Expense
(9.9
)
 
(8.6
)
 
(0.4
)
 
(0.5
)
Actuarial Losses Securitized as Stranded Costs (1)
(0.8
)
 
—

 
—

 
—

Prior Service (Credit)/Cost Arising During the Year
1.3

 
(4.0
)
 
—

 
(0.1
)
Prior Service Credit/(Cost) Reclassified as Net Periodic Benefit Income/(Expense)
23.6

 
22.3

 
—

 
(0.7
)
Prior Service Cost Securitized as Stranded Costs (1)
(1.3
)
 
—

 
—

 
—


(1) These amounts were reclassified to securitized regulatory assets in connection with the divestiture of PSNH's generation business. For further information see Note 2, "Regulatory Accounting" to the financial statements.

The following is a summary of the remaining Regulatory Assets and Accumulated Other Comprehensive Income amounts that have not been recognized as components of net periodic benefit expense as of December 31, 2018 and 2017, as well as the amounts that are expected to be recognized as components in 2019:
 
Regulatory Assets as of December 31,
 
Expected 2019 Expense
 
AOCI as of December 31,
 
Expected 2019 Expense
(Millions of Dollars)
2018
 
2017
 
 
2018
 
2017
 
Actuarial Loss
$
207.3

 
$
211.6

 
$
9.9

 
$
5.0

 
$
6.6

 
$
0.3

Prior Service (Credit)/Cost
(197.6
)
 
(221.2
)
 
(23.6
)
 
2.6

 
2.6

 
0.2

The following is a summary of the changes in plan assets and benefit obligations recognized in Regulatory Assets and Other Comprehensive Income ("OCI") as well as amounts in Regulatory Assets and OCI that were reclassified as net periodic benefit expense during the years presented:
 
Regulatory Assets
 
OCI
 
For the Years Ended December 31,
 
For the Years Ended December 31,
(Millions of Dollars)
2018
 
2017
 
2018
 
2017
Actuarial Losses Arising During the Year
$
48.6

 
$
333.0

 
$
0.7

 
$
9.3

Actuarial Losses Reclassified as Net Periodic Benefit Expense
(140.1
)
 
(129.5
)
 
(5.6
)
 
(5.7
)
Actuarial Losses Securitized as Stranded Costs (1)
(36.7
)
 
—

 
—

 
—

Prior Service Cost/(Credit) Arising During the Year
—

 
1.0

 
—

 
(0.4
)
Prior Service Cost Reclassified as Net Periodic Benefit Expense
(3.9
)
 
(4.1
)
 
(0.4
)
 
(0.4
)
Prior Service Cost Securitized as Stranded Costs (1)
(0.1
)
 
—

 
—

 
—


(1) These amounts were reclassified to securitized regulatory assets in connection with the divestiture of PSNH's generation business. For further information see Note 2, "Regulatory Accounting" to the financial statements.

The following is a summary of the remaining Regulatory Assets and Accumulated Other Comprehensive Income amounts that have not been recognized as components of net periodic benefit expense as of December 31, 2018 and 2017, as well as the amounts that are expected to be recognized as components in 2019:
 
Regulatory Assets as of December 31,
 
Expected 2019 Expense
 
AOCI as of December 31,
 
Expected 2019 Expense
(Millions of Dollars)
2018
 
2017
 
 
2018
 
2017
 
Actuarial Loss
$
1,807.6

 
$
1,935.8

 
$
140.6

 
$
80.8

 
$
85.7

 
$
5.6

Prior Service Cost
6.3

 
10.3

 
0.9

 
1.1

 
1.5

 
0.2
Schedule of Expected Benefit Payments
The following benefit payments, which reflect expected future service, are expected to be paid by the Pension, SERP and PBOP Plans:
(Millions of Dollars)
2019
 
2020
 
2021
 
2022
 
2023
 
2024 - 2028
Pension and SERP
$
308.5

 
$
310.4

 
$
318.8

 
$
326.6

 
$
335.6

 
$
1,764.1

PBOP
58.4

 
58.5

 
58.6

 
58.3

 
57.8

 
277.4
Schedule of Allocation of Plan Assets
 Management has assumed a 7 percent long-term rate of return for the Aquarion Plans.

These long-term rates of return are based on the assumed rates of return for the target asset allocations as follows:
 
As of December 31,
 
2018
 
2017
 
Eversource Pension Plan and Tax-Exempt Assets Within PBOP Plan
 
Eversource Pension Plan and Tax-Exempt Assets Within PBOP Plan
 
Target Asset Allocation
 
Assumed Rate of Return
 
Target Asset Allocation
 
Assumed Rate of Return
Equity Securities:
 
 
 
 
 
 
 
United States
15.0
%
 
8.5
%
 
21.5
%
 
8.5
%
Global
10.0
%
 
8.75
%
 
—
%
 
—
%
Non-United States
8.0
%
 
8.5
%
 
11.0
%
 
8.5
%
Emerging Markets
4.0
%
 
10.0
%
 
4.5
%
 
10.0
%
Debt Securities:
 
 
 
 
 
 
 
Fixed Income
13.0
%
 
4.0
%
 
11.0
%
 
4.0
%
Public High Yield Fixed Income
4.0
%
 
6.5
%
 
4.0
%
 
6.5
%
Private Debt
15.0
%
 
9.0
%
 
15.0
%
 
9.0
%
Emerging Markets Debt
—
%
 
—
%
 
2.0
%
 
6.5
%
Private Equity
15.0
%
 
12.0
%
 
15.0
%
 
12.0
%
Real Assets
16.0
%
 
7.5
%
 
12.0
%
 
7.5
%
Hedge Funds
—
%
 
—
%
 
4.0
%
 
6.0
%
The following table presents, by asset category, the Pension and PBOP Plan assets recorded at fair value on a recurring basis by the level in which they are classified within the fair value hierarchy:  
  
Pension Plan
  
Fair Value Measurements as of December 31,
(Millions of Dollars)
2018
 
2017
Asset Category:
Level 1
 
Level 2
 
Uncategorized
 
Total
 
Level 1
 
Level 2
 
Uncategorized
 
Total
Equity Securities (1)
$
443.4

 
$
—

 
$
1,377.8

 
$
1,821.2

 
$
535.4

 
$
—

 
$
1,653.3

 
$
2,188.7

Fixed Income (2)
85.5

 
160.8

 
1,265.5

 
1,511.8

 
56.6

 
215.9

 
1,218.3

 
1,490.8

Private Equity  
6.1

 
—

 
834.0

 
840.1

 
11.2

 
—

 
641.8

 
653.0

Real Assets (3)
62.9

 
—

 
569.1

 
632.0

 
101.6

 
—

 
539.9

 
641.5

Total
$
597.9

 
$
160.8

 
$
4,046.4

 
$
4,805.1

 
$
704.8

 
$
215.9

 
$
4,053.3

 
$
4,974.0

Less:  401(h) PBOP Assets (4)
 
 
 
 
 
 
(231.2
)
 
 
 
 
 
 
 
(234.5
)
Total Pension Assets
 
 
 
 
 
 
$
4,573.9

 
 
 
 
 
 
 
$
4,739.5

  
PBOP Plan
  
Fair Value Measurements as of December 31,
(Millions of Dollars)
2018
 
2017
Asset Category:
Level 1
 
Level 2
 
Uncategorized
 
Total
 
Level 1
 
Level 2
 
Uncategorized
 
Total
Equity Securities (1)
$
91.9

 
$
—

 
$
210.5

 
$
302.4

 
$
115.3

 
$
—

 
$
241.9

 
$
357.2

Fixed Income (2)
22.0

 
40.3

 
123.0

 
185.3

 
23.4

 
44.0

 
133.9

 
201.3

Private Equity
—

 
—

 
32.7

 
32.7

 
—

 
—

 
31.3

 
31.3

Real Assets (3)
27.5

 
—

 
70.5

 
98.0

 
22.4

 
—

 
75.5

 
97.9

Total
$
141.4

 
$
40.3

 
$
436.7

 
$
618.4

 
$
161.1

 
$
44.0

 
$
482.6

 
$
687.7

Add:  401(h) PBOP Assets (4)
 
 
 
 
 
 
231.2

 
 
 
 
 
 
 
234.5

Total PBOP Assets
 
 
 
 
 
 
$
849.6

 
 
 
 
 
 
 
$
922.2


(1)  
United States, Global, Non-United States and Emerging Markets equity securities that are uncategorized include investments in commingled funds and hedge funds that are overlayed with equity index swaps and futures contracts.

(2)
Fixed Income investments that are uncategorized include investments in commingled funds, fixed income funds that invest in a variety of opportunistic and fixed income strategies, and hedge funds that are overlayed with fixed income futures.  

(3)  
Real assets include real estate funds and hedge funds.

(4)  
The assets of the Pension Plan include a 401(h) account that has been allocated to provide health and welfare postretirement benefits under the PBOP Plan.
Schedule of Defined Contribution Plans
The total Eversource 401k Plan employer matching contributions, including the K-Vantage contributions, were as follows:
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
2018
$
38.4

 
$
5.0

 
$
9.7

 
$
3.3

2017
34.5

 
4.6

 
8.5

 
3.7

2016
31.8

 
4.5

 
8.1

 
3.4
Schedule of Other Retirement Benefits
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 included in Operations and Maintenance Expense on the income statements, are as follows:
Eversource
(Millions of Dollars)
As of and For the Years Ended December 31,
2018
 
2017
 
2016
Actuarially-Determined Liability
$
49.1

 
$
53.4

 
$
54.2

Other Retirement Benefits Expense
2.7

 
2.8

 
2.9

 
As of and For the Years Ended December 31,
 
2018
 
2017
 
2016
(Millions of Dollars)
CL&P
 
NSTAR Electric
 
PSNH
 
CL&P
 
NSTAR Electric
 
PSNH
 
CL&P
 
NSTAR Electric
 
PSNH
Actuarially-Determined
  Liability
$
0.3

 
$
0.1

 
$
1.7

 
$
0.3

 
$
0.1

 
$
1.9

 
$
0.3

 
$
0.1

 
$
2.0

Other Retirement Benefits
  Expense
1.1

 
1.1

 
0.4

 
1.0

 
1.0

 
0.5

 
1.1

 
0.9

 
0.6