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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2019
Accounting Policies [Abstract]  
Provision for Uncollectible Accounts The provision balances are as follows:
 
Total Provision for Uncollectible Accounts
 
Provision for Uncollectible Hardship Accounts
(Millions of Dollars)
As of June 30, 2019
 
As of December 31, 2018
 
As of June 30, 2019
 
As of December 31, 2018
Eversource
$
226.4

 
$
212.7

 
$
137.9

 
$
131.5

CL&P
88.7

 
88.0

 
70.9

 
71.9

NSTAR Electric
81.8

 
74.5

 
47.7

 
42.5

PSNH
11.2

 
11.1

 
—

 
—



Uncollectible expense associated with customers' accounts receivable included in Operations and Maintenance expense on the statements of income is as follows:
 
For the Three Months Ended
 
For the Six Months Ended
(Millions of Dollars)
June 30, 2019
 
June 30, 2018
 
June 30, 2019
 
June 30, 2018
Eversource
$
13.0

 
$
9.5

 
$
31.5

 
$
29.3

CL&P
3.5

 
3.8

 
7.6

 
7.7

NSTAR Electric
5.7

 
3.8

 
11.6

 
11.3

PSNH
1.4

 
1.5

 
3.1

 
3.2
Components of Other Income, Net
The components of Other Income, Net on the statements of income were as follows:
 
For the Three Months Ended
 
June 30, 2019
 
June 30, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Pension, SERP and PBOP Non-Service
   Income/(Expense) Components
$
5.8

 
$
(0.9
)
 
$
5.4

 
$
1.5

 
$
14.6

 
$
2.4

 
$
9.5

 
$
2.1

AFUDC Equity
13.1

 
3.2

 
5.1

 
0.9

 
10.9

 
3.3

 
3.9

 
—

Equity in Earnings (1)
25.9

 
0.1

 
0.2

 
—

 
22.9

 
—

 
0.4

 
—

Investment Income/(Loss)
(0.6
)
 
(0.1
)
 
(0.3
)
 
(0.1
)
 
(0.3
)
 
0.4

 
0.3

 
—

Interest Income
1.3

 
0.5

 
0.2

 
0.7

 
1.9

 
1.0

 
0.2

 
1.3

Other
0.4

 
0.1

 
0.1

 
—

 
0.1

 
—

 
—

 
—

Total Other Income, Net
$
45.9

 
$
2.9

 
$
10.7

 
$
3.0

 
$
50.1

 
$
7.1

 
$
14.3

 
$
3.4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Six Months Ended
 
June 30, 2019
 
June 30, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Pension, SERP and PBOP Non-Service
   Income/(Expense) Components
$
13.1

 
$
(1.6
)
 
$
12.4

 
$
2.0

 
$
29.8

 
$
5.3

 
$
17.9

 
$
4.4

AFUDC Equity
24.1

 
5.8

 
9.1

 
1.1

 
20.6

 
6.1

 
7.3

 
—

Equity in Earnings (1)
30.9

 
0.1

 
0.4

 
—

 
27.5

 
—

 
0.4

 
—

Investment Income/(Loss)
0.6

 
1.7

 
(0.6
)
 
0.2

 
0.4

 
0.2

 
0.9

 
0.1

Interest Income (2)
7.8

 
0.8

 
0.4

 
6.6

 
5.4

 
2.0

 
0.4

 
3.7

Other
0.4

 
(0.1
)
 
—

 
0.1

 
0.2

 
—

 
—

 
—

Total Other Income, Net
$
76.9

 
$
6.7

 
$
21.7

 
$
10.0

 
$
83.9

 
$
13.6

 
$
26.9

 
$
8.2


(1) Equity in earnings includes $20.4 million of unrealized gains associated with an investment in a renewable energy fund for both the three and six months ended June 30, 2019. For both the three and six months ended June 30, 2018, unrealized gains on this investment totaled $17.6 million.

(2) See Note 2, "Regulatory Accounting" for interest income recognized in 2019 for the equity return component of carrying charges on storm costs at PSNH.
Other Taxes These gross receipts taxes are recorded separately with collections in Operating Revenues and with payments in Taxes Other Than Income Taxes on the statements of income as follows:
 
For the Three Months Ended
 
For the Six Months Ended
(Millions of Dollars)
June 30, 2019
 
June 30, 2018
 
June 30, 2019
 
June 30, 2018
Eversource
$
36.4

 
$
35.6

 
$
81.4

 
$
79.0

CL&P
31.8

 
31.5

 
68.0

 
67.1
Non-cash Investing Activities
Non-cash investing activities include plant additions included in Accounts Payable as follows:
(Millions of Dollars)
As of June 30, 2019
 
As of June 30, 2018
Eversource
$
323.7

 
$
305.7

CL&P
114.0

 
110.9

NSTAR Electric
85.2

 
71.1

PSNH
29.9

 
46.6
Reconciliation of Cash Balances to Cash and Restricted Cash
The following table reconciles cash as reported on the balance sheets to the cash and restricted cash balance as reported on the statements of cash flows:
 
As of June 30, 2019
 
As of December 31, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Cash as reported on the Balance Sheets
$
20.6

 
$
2.2

 
$
0.2

 
$
0.3

 
$
108.1

 
$
87.7

 
$
1.6

 
$
1.4

Restricted cash included in:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prepayments and Other Current Assets
54.1

 
4.6

 
6.1

 
35.0

 
72.1

 
3.5

 
13.0

 
47.5

Marketable Securities
20.5

 
0.3

 
0.1

 
0.6

 
25.9

 
0.4

 
0.1

 
0.6

Other Long-Term Assets
72.0

 
—

 
—

 
3.2

 
3.2

 
—

 
—

 
3.2

Cash and Restricted Cash reported on the
   Statements of Cash Flows
$
167.2

 
$
7.1

 
$
6.4

 
$
39.1

 
$
209.3

 
$
91.6

 
$
14.7

 
$
52.7