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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Sep. 30, 2019
Accounting Policies [Abstract]  
Provision for Uncollectible Accounts The provision balances are as follows:
 
Total Provision for Uncollectible Accounts
 
Provision for Uncollectible Hardship Accounts
(Millions of Dollars)
As of September 30, 2019
 
As of December 31, 2018
 
As of September 30, 2019
 
As of December 31, 2018
Eversource
$
225.5

 
$
212.7

 
$
146.5

 
$
131.5

CL&P
94.1

 
88.0

 
77.8

 
71.9

NSTAR Electric
80.7

 
74.5

 
49.4

 
42.5

PSNH
10.6

 
11.1

 
—

 
—



Uncollectible expense associated with customers' accounts receivable included in Operations and Maintenance expense on the statements of income is as follows:
 
For the Three Months Ended
 
For the Nine Months Ended
(Millions of Dollars)
September 30, 2019
 
September 30, 2018
 
September 30, 2019
 
September 30, 2018
Eversource
$
14.9

 
$
21.5

 
$
46.4

 
$
50.7

CL&P
4.5

 
4.4

 
12.1

 
12.1

NSTAR Electric
7.0

 
9.1

 
18.6

 
20.4

PSNH
1.8

 
1.6

 
5.0

 
4.9
Components of Other Income, Net
The components of Other Income, Net on the statements of income were as follows:
 
For the Three Months Ended
 
September 30, 2019
 
September 30, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Pension, SERP and PBOP Non-Service
   Income Components
$
10.1

 
$
1.7

 
$
5.6

 
$
1.4

 
$
14.8

 
$
2.0

 
$
9.0

 
$
2.0

AFUDC Equity
10.5

 
3.6

 
5.6

 
1.0

 
12.0

 
3.3

 
4.2

 
—

Equity in Earnings/(Loss) and Impairment of Unconsolidated Affiliates (1)
6.1

 
—

 
0.2

 
—

 
(27.9
)
 
—

 
0.2

 
—

Investment Income/(Loss)
(2.8
)
 
(0.8
)
 
(0.9
)
 
(0.3
)
 
1.8

 
0.7

 
(0.4
)
 
0.1

Interest Income (2)
2.9

 
0.3

 
0.1

 
2.5

 
10.8

 
0.9

 
0.2

 
9.6

Gain on Sale of Property
—

 
—

 
—

 
—

 
5.0

 
—

 
0.5

 
4.4

Other
0.2

 
—

 
0.1

 
—

 
0.2

 
0.2

 
—

 
—

Total Other Income, Net
$
27.0

 
$
4.8

 
$
10.7

 
$
4.6

 
$
16.7

 
$
7.1

 
$
13.7

 
$
16.1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Nine Months Ended
 
September 30, 2019
 
September 30, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Pension, SERP and PBOP Non-Service
   Income Components
$
23.2

 
$
0.1

 
$
18.0

 
$
3.5

 
$
44.6

 
$
7.3

 
$
26.8

 
$
6.4

AFUDC Equity
34.5

 
9.4

 
14.7

 
2.1

 
32.6

 
9.4

 
11.5

 
—

Equity in Earnings/(Loss) and Impairment of Unconsolidated Affiliates (1)
37.0

 
0.2

 
0.6

 
—

 
(0.4
)
 
—

 
0.6

 
—

Investment Income/(Loss)
(2.3
)
 
0.9

 
(1.5
)
 
—

 
2.2

 
0.9

 
0.6

 
0.2

Interest Income (2)
10.8

 
1.1

 
0.5

 
9.0

 
16.2

 
2.9

 
0.6

 
13.3

Gain on Sale of Property
0.2

 
—

 
—

 
—

 
5.0

 
—

 
0.5

 
4.4

Other
0.4

 
(0.1
)
 
0.2

 
—

 
0.5

 
0.2

 
—

 
—

Total Other Income, Net
$
103.8

 
$
11.6

 
$
32.5

 
$
14.6

 
$
100.7

 
$
20.7

 
$
40.6

 
$
24.3


(1) For the three and nine months ended September 30, 2018, equity in earnings/(loss) and impairment of unconsolidated affiliates includes an other-than-temporary impairment of $32.9 million of the Access Northeast project investment. For the nine months ended September 30, 2019 and 2018, equity in earnings includes $20.4 million and $17.6 million, respectively, of unrealized gains associated with an investment in a renewable energy fund.

(2) For the nine months ended September 30, 2019, see Note 2, "Regulatory Accounting," for further information on $5.2 million of interest income recognized in 2019 for the equity return component of carrying charges on storm costs at PSNH. For the three and nine months ended September 30, 2018, PSNH recognized $8.7 million for the equity return component of carrying charges on storm costs incurred from August 2011 through March 2013.
Other Taxes These gross receipts taxes are recorded separately with collections in Operating Revenues and with payments in Taxes Other Than Income Taxes on the statements of income as follows:
 
For the Three Months Ended
 
For the Nine Months Ended
(Millions of Dollars)
September 30, 2019
 
September 30, 2018
 
September 30, 2019
 
September 30, 2018
Eversource
$
42.6

 
$
43.5

 
$
124.0

 
$
122.5

CL&P
39.8

 
40.6

 
107.8

 
107.7
Non-cash Investing Activities
Non-cash investing activities include plant additions included in Accounts Payable as follows:
(Millions of Dollars)
As of September 30, 2019
 
As of September 30, 2018
Eversource
$
317.8

 
$
303.7

CL&P
107.6

 
103.0

NSTAR Electric
79.0

 
62.5

PSNH
35.8

 
48.3
Reconciliation of Cash Balances to Cash and Restricted Cash
The following table reconciles cash as reported on the balance sheets to the cash and restricted cash balance as reported on the statements of cash flows:
 
As of September 30, 2019
 
As of December 31, 2018
(Millions of Dollars)
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
 
Eversource
 
CL&P
 
NSTAR Electric
 
PSNH
Cash as reported on the Balance Sheets
$
22.7

 
$
9.3

 
$
0.3

 
$
1.6

 
$
108.1

 
$
87.7

 
$
1.6

 
$
1.4

Restricted cash included in:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prepayments and Other Current Assets
37.7

 
4.6

 
6.1

 
18.5

 
72.1

 
3.5

 
13.0

 
47.5

Marketable Securities
19.6

 
0.4

 
0.1

 
0.7

 
25.9

 
0.4

 
0.1

 
0.6

Other Long-Term Assets
71.9

 
—

 
—

 
3.2

 
3.2

 
—

 
—

 
3.2

Cash and Restricted Cash reported on the
   Statements of Cash Flows
$
151.9

 
$
14.3

 
$
6.5

 
$
24.0

 
$
209.3

 
$
91.6

 
$
14.7

 
$
52.7