Employee Retirement Benefits

NEE sponsors a qualified noncontributory defined benefit pension plan for substantially all employees of NEE and its subsidiaries and sponsors a contributory postretirement plan for other benefits for retirees of NEE and its subsidiaries meeting certain eligibility requirements.

The components of net periodic benefit (income) cost for the plans are as follows:



	Pension Benefits						Postretirement Benefits						Pension Benefits						Postretirement Benefits
	Three Months Ended September 30,						Three Months Ended September 30,						Nine Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017			2018			2017			2018			2017
	(millions)
Service cost	$	18		$	16		$	—		$	—		$	52		$	49		$	1		$	1
Interest cost	20			21			2			2			62			63			5			6
Expected return on plan assets	(69		)	(67		)	—			—			(207		)	(202		)	—			—
Amortization of prior service benefit	—			—			(4		)	(4		)	(1		)	(1		)	(12		)	(6		)
Special termination benefits^(a)	14			—			—			—			14			38			—			—
Postretirement benefits settlement	—			—			—			—			—			—			—			1
Net periodic benefit (income) cost at NEE	$	(17	)	$	(30	)	$	(2	)	$	(2	)	$	(80	)	$	(53	)	$	(6	)	$	2
Net periodic benefit (income) cost at FPL	$	(11	)	$	(20	)	$	(2	)	$	(2	)	$	(51	)	$	(32	)	$	(4	)	$	1

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(a)	Reflects enhanced early retirement programs.

Amendments to Presentation of Retirement Benefits - Effective January 1, 2018, NEE adopted an accounting standards update that requires certain changes in classification of components of net periodic pension and postretirement benefit costs within the income statement and allows only the service cost component to be eligible for capitalization. NEE adopted the standards update using the retrospective approach for presentation of the components of net periodic pension and postretirement benefit costs and the prospective approach for capitalization of service cost. Upon adoption, NEE, among other things, reclassified the non-service cost components noted in the net periodic benefit (income) cost table above from O&M expense to other net periodic benefit income in NEE's condensed consolidated statements of income. The adoption of this standards update did not have an impact on net income attributable to NEE and did not have any impact on FPL as NEE is the plan sponsor.