4. RECEIVABLES

The Evergy Companies' receivables are detailed in the following table.



	September 30				December 31
		2018				2017
Evergy		(millions)
Customer accounts receivable - billed		$	231.7			$	165.4
Customer accounts receivable - unbilled		191.1				76.6
Other receivables		82.4				55.4
Allowance for doubtful accounts		(8.7		)		(6.7		)
Total		$	496.5			$	290.7
Westar Energy
Customer accounts receivable - billed		$	194.0			$	165.4
Customer accounts receivable - unbilled		96.7				76.6
Other receivables		60.7				55.4
Allowance for doubtful accounts		(3.9		)		(6.7		)
Total		$	347.5			$	290.7
KCP&L ^(a)
Customer accounts receivable - billed		$	25.3			$	1.6
Customer accounts receivable - unbilled		66.6				67.6
Other receivables		14.5				39.3
Allowance for doubtful accounts		(3.5		)		(2.2		)
Total		$	102.9			$	106.3

^(a)KCP&L amounts are not included in consolidated Evergy as of December 31, 2017.

Evergy's, Westar Energy's and KCP&L's other receivables at September 30, 2018 and December 31, 2017 consisted primarily of receivables from partners in jointly-owned electric utility plants and wholesale sales receivables. As of September 30, 2018, other receivables for Evergy, Westar Energy and KCP&L included receivables from contracts with customers of $57.7 million, $52.8 million and $1.0 million, respectively.

The Evergy Companies recorded bad debt expense related to contracts with customers as summarized in the following table.



	Three Months Ended September 30				Year to Date September 30
	2018		2017		2018		2017
	(millions)
Evergy	$	4.5	$	2.0	$	10.6	$	5.4
Westar Energy	1.1		2.0		6.2		5.4
KCP&L ^(a)	3.9		2.8		7.5		6.0

^(a)KCP&L amounts are included in consolidated Evergy from the date of the closing of the merger, June 4, 2018, through September 30, 2018.

Sale of Accounts Receivable – KCP&L and GMO

KCP&L and GMO sell all of their retail electric accounts receivable to their wholly-owned subsidiaries, KCP&L Receivables Company and GMO Receivables Company, respectively, which in turn sell an undivided percentage ownership interest in the accounts receivable to Victory Receivables Corporation, an independent outside investor. Each of KCP&L Receivables Company's and GMO Receivables Company's sale of the undivided percentage ownership interest in accounts receivable to Victory Receivables Corporation is accounted for as a secured borrowing with accounts receivable pledged as collateral and a corresponding short-term collateralized note payable recognized on the balance sheets. At September 30, 2018, Evergy's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $195.0 million. At September 30, 2018 and December 31, 2017, KCP&L's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $130.0 million. KCP&L's receivable sale facility expires in September 2019 and allows for $130.0 million in aggregate outstanding principal amount of borrowings at any time. GMO's receivable sale facility expires in September 2019 and allows for $50.0 million in aggregate outstanding principal amount of borrowings from mid-November through mid-June and then $65.0 million from mid-June through mid-November.