SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2020

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II

EVERSOURCE ENERGY AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

FOR THE YEARS ENDED DECEMBER 31, 2020, 2019 AND 2018

(Thousands of Dollars)

Column A		Column B		Column C				Column D		Column E
				Additions
				(1)		(2)
Description:		Balance as of Beginning of Year		Charged to Costs and Expenses		Charged to Other Accounts - Describe (a)		Deductions -Describe (b)		Balance as of End of Year
Eversource:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2020	$	224,821	$	53,461	$	145,005	$	64,436	$	358,851
	2019	212,723		63,446		57,223		108,571		224,821
	2018	195,708		61,337		48,671		92,993		212,723
CL&P:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2020	$	97,348	$	12,882	$	71,223	$	24,006	$	157,447
	2019	88,034		15,947		38,935		45,568		97,348
	2018	78,872		15,831		29,524		36,193		88,034
NSTAR Electric:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2020	$	75,406	$	15,293	$	23,424	$	22,540	$	91,583
	2019	74,516		25,079		12,556		36,745		75,406
	2018	69,666		22,279		14,971		32,400		74,516
PSNH:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2020	$	10,497	$	5,164	$	7,692	$	6,196	$	17,157
	2019	11,065		6,726		872		8,166		10,497
	2018	10,481		6,383		953		6,752		11,065

(a)    Amounts relate to uncollectible accounts receivables reserved for that are not charged to bad debt expense.  CL&P, NSTAR Electric, NSTAR Gas and Yankee Gas are allowed to recover in rates, amounts associated with certain uncollectible hardship accounts receivable. Management also believes that uncollectible hardship accounts receivable at EGMA will be recoverable in future rates. CL&P, NSTAR Electric, PSNH, NSTAR Gas and EGMA are also allowed to recover uncollectible energy supply costs through regulatory tracking mechanisms. Amounts in this column also include a $24.2 million increase due to the CMA asset acquisition on October 9, 2020 at Eversource, and an increase due to the adoption of the credit loss accounting standard in 2020 of $23.8 million at Eversource, $22.2 million at CL&P, $0.3 million at PSNH, and a decrease of $1.3 million at NSTAR Electric.

(b)    Amounts written off, net of recoveries.