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We formulate a geometric framework that allows us to study momentum and energy transport in nonrelativistic systems. It amounts to a coupling of the nonrelativistic system to the Newton-Cartan (NC) geometry with torsion. The approach generalizes the classic Luttinger's formulation of thermal transport. In particular, we clarify the geometric meaning of the fields conjugated to energy and energy current. These fields describe the geometric background with nonvanishing temporal torsion. We use the developed formalism to construct the equilibrium partition function of a nonrelativistic system coupled to the NC geometry in 2+1 dimensions and to derive various thermodynamic relations.