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PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION (Tables)
9 Months Ended
Sep. 30, 2023
Property, Plant and Equipment [Abstract]  
Summary of Property, Plant, and Equipment
The following tables summarize property, plant and equipment by asset category:
EversourceAs of September 30, 2023As of December 31, 2022
(Millions of Dollars)
Distribution - Electric$19,238.3 $18,326.2 
Distribution - Natural Gas7,754.4 7,443.8 
Transmission - Electric14,233.1 13,709.3 
Distribution - Water2,203.6 2,112.6 
Solar 200.8 200.8 
Utility43,630.2 41,792.7 
Other (1)
1,959.2 1,738.1 
Property, Plant and Equipment, Gross45,589.4 43,530.8 
Less:  Accumulated Depreciation  
Utility   (9,518.6)(9,167.4)
Other(823.0)(706.1)
Total Accumulated Depreciation(10,341.6)(9,873.5)
Property, Plant and Equipment, Net35,247.8 33,657.3 
Construction Work in Progress3,270.5 2,455.5 
Total Property, Plant and Equipment, Net$38,518.3 $36,112.8 
 As of September 30, 2023As of December 31, 2022
(Millions of Dollars)CL&PNSTAR
Electric
PSNHCL&PNSTAR
Electric
PSNH
Distribution - Electric$7,717.0 $8,816.5 $2,745.1 $7,370.1 $8,410.0 $2,586.4 
Transmission - Electric6,345.8 5,536.6 2,352.4 6,165.1 5,333.8 2,212.0 
Solar— 200.8 — — 200.8 — 
Property, Plant and Equipment, Gross
14,062.8 14,553.9 5,097.5 13,535.2 13,944.6 4,798.4 
Less:  Accumulated Depreciation
(2,659.0)(3,535.5)(974.2)(2,567.1)(3,381.2)(912.3)
Property, Plant and Equipment, Net
11,403.8 11,018.4 4,123.3 10,968.1 10,563.4 3,886.1 
Construction Work in Progress
632.2 1,390.8 309.7 498.9 1,063.6 174.1 
Total Property, Plant and Equipment, Net
$12,036.0 $12,409.2 $4,433.0 $11,467.0 $11,627.0 $4,060.2 

(1)    These assets are primarily comprised of computer software, hardware and equipment at Eversource Service and buildings at The Rocky River Realty Company.