Company: CNLHP
Filing Date: 2025-02-14
Form Type: 10-K
Source: 0000072741-25-000007
Chunk: 343

Company: CONNECTICUT LIGHT & POWER CO
Filing Date: 2025-02-14
Form: 10-K
Item: Item 8
Chunk 343
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, see Note 2, "Regulatory Accounting," and Note 16, "Accumulated Other Comprehensive Income/(Loss)," to the financial statements.  The difference between the actual return and calculated expected return on plan assets for the Pension and PBOP Plans, as well as changes in actuarial assumptions impacting the projected benefit obligation, are recorded as unamortized actuarial gains or losses arising during the year in Regulatory Assets or Accumulated Other Comprehensive Income/(Loss).  Unamortized actuarial gains or losses are amortized as a component of pension and PBOP expense over the estimated average future employee service period using the corridor approach.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:Pension and SERPPBOP Regulatory AssetsOCIRegulatory AssetsOCI For the Years Ended December 31,For the Years Ended December 31,(Millions of Dollars)20242023202420232024202320242023Actuarial (Gain)/Loss Arising During the Year$(49.2)$251.1 $2.3 $14.0 $(50.9)$(32.0)$(0.6)$(0.3)Actuarial (Loss)/Gain Reclassified as Net Periodic Benefit (Expense)/Income(79.1)(38.8)(6.8)(7.0)0.4 — — — Actuarial (Loss)/Gain Reclassified as Held for Sale(16.6)— — — 7.1 — — — Settlement Loss— — (4.3)(12.4)— — — — Prior Service Cost/(Credit) Arising During the Year1.3 — — — — (0.9)— — Prior Service (Cost)/Credit Reclassified as Net Periodic  Benefit (Expense)/Income(1.2)(1.2)(0.1)(0.1)21.8 21.8 (0.2)(0.2)Prior Service Cost Reclassified as Held for Sale(1.2)— — — (0.6)— — — The following is a summary of the remaining Regulatory Assets and Accumulated