ASSETS HELD FOR SALE (Tables)

12 Months Ended

Dec. 31, 2017

Regulated Operations [Abstract]

Schedule of Generation Assets and Liabilities

As of December 31, 2017, PSNH's generation assets held for sale, which are included in current assets on the Eversource and PSNH balance sheets, and are part of the Electric Distribution reportable segment, were as follows (liabilities held for sale were $1.2 million as of December 31, 2017):

(Millions of Dollars)
Thermal Gross Plant	$	1,091.4
Hydroelectric Gross Plant	83.0
Accumulated Depreciation	(575.4		)
Net Plant	599.0
Fuel and Inventory	87.7
Materials and Supplies	27.3
Emission Allowances	19.1
Other Assets	2.6
Deferred Costs from Generation Asset Sale	(516.1		)
Total Generation Assets Held for Sale	$	219.6

As of December 31, 2017, the difference between the carrying value of the generation assets and the amounts recognized as assets held for sale represented the deferred costs on the thermal generation asset sale and were calculated as follows:

(Millions of Dollars)
Generation Assets to be Sold (Carrying Value)	$	735.7
Less: Generation Assets Held for Sale:
Thermal Generation Assets (Fair Value less Cost to Sell)	(161.7		)
Hydroelectric Generation (Carrying Value)	(57.9		)
Generation Assets Held for Sale	(219.6		)
Deferred Costs from Generation Asset Sale	$	516.1