Sept 30 (Reuters) - Eversource Energy ( ES ) expects to

incur an aggregate net loss on the completion of its offshore

wind business divesture of $520 million in the third quarter,

the U.S. utility firm said on Monday.

The forecasted net loss includes a liability of $360

million, majority of which is expected to be settled in 2026,

the company said in a statement.

The utility added it has only realized $745 million in

adjusted gross proceeds from the sale of its South Fork Wind and

Revolution Wind projects to Global Infrastructure Partners,

compared to the expected purchase price of $1.12 billion.

Lower proceeds from the sale, Eversource said, reflect lower

capital spending between February and September, and delay of

the commercial operations date of the Revolution Wind project.

However, CFO John Moreira said that "(the offshore wind

business divestiture) is not expected to have a material impact

to our targeted funds from operations/Debt ratio of 14% to 15%

by 2025."