PROPERTY, PLANT AND ACCUMULATED DEPRECIATION

3 Months Ended

Sep. 30, 2015

Notes To Consolidated Financial Statements [Abstract]

Property Plant And Equipment Disclosure [Text Block]

3. PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION

The following tables summarize the investments in utility property, plant and equipment by asset category:

		As of September 30, 2015		As of December 31, 2014
(Millions of Dollars)		Eversource		Eversource
Distribution - Electric		$	12,821.6	$	12,495.2
Distribution - Natural Gas			2,657.5		2,595.4
Transmission			7,260.6		6,930.7
Generation			1,180.0		1,170.9
Electric and Natural Gas Utility			23,919.7		23,192.2
Other ⁽¹⁾			555.3		551.3
Property, Plant and Equipment, Gross			24,475.0		23,743.5
Less: Accumulated Depreciation
	Electric and Natural Gas Utility		(6,041.5)		(5,777.8)
	Other		(247.6)		(231.8)
Total Accumulated Depreciation			(6,289.1)		(6,009.6)
Property, Plant and Equipment, Net			18,185.9		17,733.9
Construction Work in Progress			1,220.1		913.1
Total Property, Plant and Equipment, Net		$	19,406.0	$	18,647.0

(1) These assets are primarily comprised of building improvements, computer software, hardware and equipment and telecommunications assets at Eversource Service and Eversource's unregulated companies.

	As of September 30, 2015								As of December 31, 2014
			NSTAR								NSTAR
(Millions of Dollars)	CL&P		Electric		PSNH		WMECO		CL&P		Electric		PSNH		WMECO
Distribution	$	5,289.6	$	5,001.9	$	1,772.0	$	798.1	$	5,158.8	$	4,895.5	$	1,696.7	$	784.2
Transmission		3,480.5		1,995.3		839.9		896.7		3,274.0		1,928.5		789.7		891.0
Generation		-		-		1,145.5		34.5		-		-		1,136.5		34.4
Property, Plant and Equipment, Gross		8,770.1		6,997.2		3,757.4		1,729.3		8,432.8		6,824.0		3,622.9		1,709.6
Less: Accumulated Depreciation		(2,007.9)		(1,857.9)		(1,149.6)		(302.6)		(1,928.0)		(1,761.4)		(1,090.0)		(297.4)
Property, Plant and Equipment, Net		6,762.2		5,139.3		2,607.8		1,426.7		6,504.8		5,062.6		2,532.9		1,412.2
Construction Work in Progress		246.4		405.8		160.4		105.0		304.9		272.8		102.9		49.1
Total Property, Plant and Equipment, Net	$	7,008.6	$	5,545.1	$	2,768.2	$	1,531.7	$	6,809.7	$	5,335.4	$	2,635.8	$	1,461.3

As of September 30, 2015, PSNH had $1.1 billion in gross generation utility plant assets and Accumulated Depreciation of $514 million. These generation assets are the subject of a divestiture agreement entered into on June 10, 2015 between Eversource, PSNH and key New Hampshire officials whereby, among other resolutions, PSNH has agreed to sell these generation assets. Upon completion of the sale, all remaining stranded costs will be recovered via bonds that will be secured by a non-bypassable charge on the bills of PSNH's customers. See Note 8E, "Commitments and Contingencies – PSNH Generation Restructuring," for further information.