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PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION
9 Months Ended
Sep. 30, 2019
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION

The following tables summarize property, plant and equipment by asset category:
Eversource
As of September 30, 2019
 
As of December 31, 2018
(Millions of Dollars)
 
Distribution - Electric
$
15,737.6

 
$
15,071.1

Distribution - Natural Gas
3,723.7

 
3,546.2

Transmission - Electric
10,570.6

 
10,153.9

Distribution - Water
1,686.3

 
1,639.8

Solar
199.2

 
164.1

Utility
31,917.4

 
30,575.1

Other (1)
935.2

 
778.6

Property, Plant and Equipment, Gross
32,852.6

 
31,353.7

Less:  Accumulated Depreciation
 
 
 
Utility   
(7,417.6
)
 
(7,126.2
)
Other
(375.1
)
 
(336.7
)
Total Accumulated Depreciation
(7,792.7
)
 
(7,462.9
)
Property, Plant and Equipment, Net
25,059.9

 
23,890.8

Construction Work in Progress
1,852.0

 
1,719.6

Total Property, Plant and Equipment, Net
$
26,911.9

 
$
25,610.4


 
As of September 30, 2019
 
As of December 31, 2018
(Millions of Dollars)
CL&P
 
NSTAR
Electric
 
PSNH
 
CL&P
 
NSTAR
Electric
 
PSNH
Distribution - Electric
$
6,417.9

 
$
7,102.3

 
$
2,257.7

 
$
6,176.4

 
$
6,756.4

 
$
2,178.6

Transmission - Electric
4,938.5

 
4,186.6

 
1,440.7

 
4,700.5

 
4,065.9

 
1,338.7

Solar

 
199.2

 

 

 
164.1

 

Property, Plant and Equipment, Gross
11,356.4

 
11,488.1

 
3,698.4

 
10,876.9

 
10,986.4

 
3,517.3

Less:  Accumulated Depreciation
(2,370.6
)
 
(2,860.3
)
 
(803.0
)
 
(2,302.6
)
 
(2,702.0
)
 
(772.9
)
Property, Plant and Equipment, Net
8,985.8

 
8,627.8

 
2,895.4

 
8,574.3

 
8,284.4

 
2,744.4

Construction Work in Progress
470.8

 
636.4

 
136.6

 
335.4

 
510.3

 
135.7

Total Property, Plant and Equipment, Net
$
9,456.6

 
$
9,264.2

 
$
3,032.0

 
$
8,909.7

 
$
8,794.7

 
$
2,880.1



(1) 
These assets are primarily comprised of building improvements, computer software, hardware and equipment at Eversource Service.

In the second quarter of 2019, Eversource recorded an impairment charge for the NPT project costs, which had been recorded within Construction Work in Progress and also the Transmission - Electric asset category. For further information regarding the impairment of NPT, see Note 1C, "Summary of Significant Accounting Policies - Impairment of Northern Pass Transmission," to the financial statements.