PROPERTY, PLANT AND ACCUMULATED DEPRECIATION

12 Months Ended

Dec. 31, 2011

Notes To Consolidated Financial Statements [Abstract]

Schedule of Public Utility Property, Plant, and Equipment [Text Block]

##PPE.		PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION
The following tables summarize the NU, CL&P, PSNH and WMECO investments in utility property, plant and equipment:
NU			As of December 31,
(Millions of Dollars)			2011		2010
Distribution - Electric			$	6,540.4	$	6,197.2
Distribution - Natural Gas				1,247.6		1,126.6
Transmission				3,541.9		3,378.0
Generation				1,096.0		697.1
Electric and Natural Gas Utility				12,425.9		11,398.9
Other (1)				305.1		305.5
Total Property, Plant and Equipment, Gross				12,731.0		11,704.4
Less: Accumulated Depreciation
	Electric and Natural Gas Utility			(3,035.5)		(2,862.3)
	Other			(120.2)		(119.9)
Total Accumulated Depreciation				(3,155.7)		(2,982.2)
Property, Plant and Equipment, Net				9,575.3		8,722.2
Construction Work in Progress				827.8		845.5
Total Property, Plant and Equipment, Net			$	10,403.1	$	9,567.7

(1)       These assets are primarily owned by RRR ($161.5million and $166million) and NUSCO ($131.5million and $126.6million) as of December 31, 2011 and 2010, respectively, and are mainly comprised of building improvements at RRR and software and equipment at NUSCO.

	As of December 31,
	2011						2010
(Millions of Dollars)	CL&P		PSNH		WMECO		CL&P		PSNH		WMECO
Distribution	$	4,419.6	$	1,451.6	$	704.3	$	4,180.7	$	1,375.4	$	673.7
Transmission		2,689.1		546.4		297.4		2,668.4		476.1		233.5
Generation		-		1,074.8		21.2		-		687.7		9.4
Total Property, Plant and Equipment, Gross		7,108.7		3,072.8		1,022.9		6,849.1		2,539.2		916.6
Less: Accumulated Depreciation		(1,596.7)		(893.6)		(240.5)		(1,508.7)		(837.3)		(228.5)
Property, Plant and Equipment, Net		5,512.0		2,179.2		782.4		5,340.4		1,701.9		688.1
Construction Work in Progress		315.4		77.5		295.4		246.1		351.4		129.0
Total Property, Plant and Equipment, Net	$	5,827.4	$	2,256.7	$	1,077.8	$	5,586.5	$	2,053.3	$	817.1

On May 31, 2011, CL&P completed the sale of a segment of high voltage transmission lines in the town of Wallingford, Connecticut. The assets were sold at their net book value of $42.5 million, plus reimbursement of closing costs. CL&P will operate and maintain the lines under an operations and maintenance agreement.

PSNH charges planned major maintenance activities to Operating Expenses unless the cost represents the acquisition of additional components.

CL&P, PSNH and WMECO have entered into certain equipment purchase contracts that require the Company to make advance payments during the design, manufacturing, shipment and installation of equipment. As of December 31, 2011 and 2010, advance payments totaling $15.2million and $9.3 million, respectively ($1.3 million and $1.3 million for CL&P, zero and $4.9 million for PSNH and $13.9 million and $3.1 million for WMECO, respectively) are included in CWIP in the table above and are not subject to depreciation.

The following table summarizes average depreciable lives as of December 31, 2011:

	Average Depreciable Life
(Years)	NU		CL&P		PSNH		WMECO
Distribution		38.8		42.1		33.9		29.6
Transmission		41.2		40.6		41.9		47.0
Generation		29.6		-		29.6		25.0
Other		17.7		-		-		-

The provision for depreciation on utility assets is calculated using the straight-line method based on the estimated remaining useful lives of depreciable plant in-service, adjusted for salvage value and removal costs, as approved by the appropriate regulatory agency (the PURA, NHPUC and the DPU for CL&P, PSNH and WMECO, respectively). Depreciation rates are applied to plant-in-service from the time it is placed in service. When a plant is retired from service, the original cost of the plant is charged to the accumulated provision for depreciation, which includes cost of removal less salvage. Cost of removal is classified as a Regulatory Liability on the accompanying consolidated balance sheets. The depreciation rates for the several classes of utility plant-in-service are equivalent to composite rates as follows:

(Percent)	2011		2010		2009
NU		2.6		2.7		2.9
CL&P		2.4		2.7		3.0
PSNH		2.9		2.8		2.7
WMECO		2.9		2.8		2.9