SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2016

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, 2016, 2015 AND 2014

(Thousands of Dollars)

Column A		Column B		Column C				Column D		Column E
				Additions
				(1)		(2)
				Charged		Charged to
		Balance as		to Costs		Other		Deductions -		Balance
		of Beginning		and		Accounts -		Describe		as of
Description:		of Year		Expenses		Describe (a)		(b)		End of Year
Eversource:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2016	$	190,680	$	69,466	$	45,452	$	104,968	$	200,630
	2015	175,317		51,077		79,622		115,336		190,680
	2014	171,251		55,657		51,227		102,818		175,317
CL&P:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2016	$	79,479	$	17,572	$	28,801	$	39,461	$	86,391
	2015	84,287		10,105		30,592		45,505		79,479
	2014	81,995		6,598		39,706		44,012		84,287
NSTAR Electric:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2016	$	52,628	$	27,978	$	4,050	$	29,884	$	54,772
	2015	40,670		14,228		29,559		31,829		52,628
	2014	41,679		24,740		627		26,376		40,670
PSNH:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2016	$	8,733	$	7,288	$	498	$	6,578	$	9,941
	2015	7,663		8,889		841		8,660		8,733
	2014	7,364		6,815		797		7,313		7,663
WMECO:
Reserves Deducted from Assets -
Reserves for Uncollectible Accounts:
	2016	$	14,048	$	3,750	$	7,203	$	9,489	$	15,512
	2015	9,880		4,940		7,418		8,190		14,048
	2014	9,984		2,415		3,608		6,127		9,880

(a) Amounts relate to uncollectible accounts receivables reserved for that are not charged to bad debt expense.  The PURA allows CL&P and Yankee Gas to accelerate the recovery of accounts receivable balances attributable to qualified customers under financial or medical duress (uncollectible hardship accounts receivable) outstanding for greater than 180 days and 90 days, respectively.  The DPU allows WMECO and NSTAR Gas to also recover in rates amounts associated with certain uncollectible hardship accounts receivable.  Certain of NSTAR Electric's uncollectible hardship accounts receivable are expected to be recovered in future rates, similar to WMECO and NSTAR Gas.

(b) Amounts written off, net of recoveries.