Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) April 26, 2019 Filing PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE TABLE OF CONTENTS - FILING FOR TEMPORARY RATES I. SUMMARY FINANCIAL SCHEDULES 1 2 3 4 5 Schedule Schedule Schedule Schedule Schedule EHC/TMD-1 EHC/TMD-2 EHC/TMD-3 EHC/TMD-4 EHC/TMD-5 (Temp) (Temp) (Temp) (Temp) (Temp) Overall Financial Summary Computation of Gross Revenue Conversion Factor Revenue Requirement Operating Revenue Summary Summary Of Proposed Utility Adjustments (6 pages) II. EXPENSE ADJUSTMENT SCHEDULES 6 Schedule EHC/TMD-20 (Temp) Vegetation Management 7 Schedule EHC/TMD-30 (Temp) Amortization Of Deferred Assets Ill. RATE 8 9 10 11 12 BASE SCHEDULES Schedule EHC/TMD-36 Schedule EHC/TMD-37 Schedule EHC/TMD-38 Schedule EHC/TMD-40 Schedule EHC/TMD-41 (Temp) (Temp) (Temp) (Temp) (Temp) Rate Base And Return On Rate Base Plant In Service By Major Property Grouping Depreciation Reserve Cost Of Capital Cash Working Capital 000074 1 2 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHCfTMD-2 (Temp) Schedule EHCfTMD-1 (Temp) April 26, 2019 Filing Page 1of2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE OVERALL FINANCIAL SUMMARY Unadjusted Test Year Ended 12/31/2018 Descri~tion Rate base Operating income Earned rate of return $ 1,219,366,602 69,095,471 5.67% Adjusted Test Year Ended 12/31/2018 $ 1,219,366,602 53,751,525 4.41% Reference to Supporting Schedule Sch. EHC!TMD-36 (Temp) Sch. EHC!TMD-5 p.2 (Temp) Line 20 I Line 19 Requested rate of return/cost of capital Required operating income Income sufficiency/(deficiency) Gross revenue conversion factor 7.08% 86,345,788 (17,250,317) 1.3744 7.08% 86,345,788 (32,594,263) 1.3744 Sch. EHC!TMD-40 (Temp) Revenue (increase)/decrease required Uncollectible adjustment (23,708,843) (155,791) (44,797,569) (294,365) Line 25 X Line 26 Line 28 • 3 Yr Avg Net Write-off% (45,091,934) Line 28 + Line 29 (11,993,902) Sch. EHC!TMD-1 p. 2 (Temp) (33,098,032) Line 31 - Line 33 Total (increase)/decrease required $ (23,864,634) $ Refund of Federal Tax Surplus (period from 1/18 - 6/19) Projected Temp Filing $ Line 19 X Line 23 Line 20 - Line 24 Sch. EHC!TMD-2 (Temp) Amounts shown above may not add due to rounding. 000075 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHCfTMD-2 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 2 of 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE DEFERRED TAX BENEFIT Month January 2018 $ February 2018 $ March 2018 $ April2018 $ May 2018 $ June 2018 $ July 2018 $ August 2018 $ September 2018 $ October 2018 $ November 2018 $ December 2018 $ January 2019 $ February 2019 $ March 2019 $ April 2019 $ May 2019 $ June 2019 $ Net Deferred Tax Benefit Beginning Balance s 1,023,000 $ 2,046,000 $ 3,069,000 $ 4,092,000 $ 5, 115,000 $ 6,138,000 $ 7,161 ,000 $ 8, 184,000 $ 9,207,000 $ 10,230,000 $ 11,253,000 $ 12,276,000 $ 13,299,000 $ 14,322,000 $ 15,345,000 $ 16,368,000 $ 17,391 ,000 $ (Note 1) Actlvil}'. 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ 1,023,000 $ Ending Balance 1,023,000 2,046,000 3,069,000 4,092,000 5, 115,000 6,138,000 7, 161,000 8,184,000 9,207,000 10,230,000 11,253,000 12,276,000 13,299,000 14,322,000 15,345,000 16,368,000 17,391 ,000 18,414,000 Tax Rate 27.24% 27.24% 27.24% 27.24% 27.24% 27.24% 27 .24% 27 .24% 27.24% 27.24% 27.24% 27.24% 27.08% 27.08% 27 .08% 27.08% 27 .08% 27.08% Tax Effected Balance 744,325 1,488,649 $ 2,232,974 $ 2,977,298 $ 3,721,623 $ 4,465,947 $ 5,210,272 $ 5,954,597 $ 6,698,921 $ 7,443,246 $ 8,187,570 $ $ 8,931 ,895 9,697,232 $ $ 10,443, 173 $ 11,189,114 $ 11,935,055 $ 12,680,995 $ 13,426,936 s (Note 2) Stipulated ROR 0.59% 0.59% 0.59% 0.59% 0.59% 0.59% 0.58% 0.58% 0.58% 0.57% 0.57% 0.57% 0.58% 0.58% 0.58% 0.58% 0.58% 0.58% Carrying Charges 2,186 6,558 $ $ 10,930 15,315 $ 19,691 24,066 $ 27,903 $ 32, 196 $ 36,489 $ 40,431 $ 44,687 $ 48,942 $ 54,104 $ 58,494 $ 62,826 $ 67, 159 $ 71,492 $ 75,825 $ s s Account #229TXD Ending Balance With Ca~ing Charges $ 1,025, 186 2,054,744 $ $ 3,088,674 4, 126,989 $ 5,169,679 $ 6,216,746 $ 7,267,649 $ 8,322,845 $ 9,382,333 $ 10,445,764 $ 11,513,450 $ 12,585,393 $ 13,662,497 $ 14,743,991 $ 15,829,817 $ 16,919,977 $ 18,014,469 $ 19, 113,294 $ Docket No. DE 18-177 Att CJG-1 Page 18 Forecasted REP Deferral s s s $ $ s Net Deferred Tax Benefit (383,501) (1,726,831) (3,072, 120) (4,419,329) (5,768,427) (7, 119,392) Note 1: See Attachment EHCfTMD-3 (Temp). Note 2: Assumes 1) capital structure comprised of60% debt and 40% equity; 2) after tax ROE of 8%; and 3) debt costs of 4.4174%, 4.4274%, 4.2046%, 4.1054% and 4.303% for the 5 quarters from 04 2017 through 04 2018 respectively. $ 11,993,902 000076 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 1of1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE COMPUTATION OF GROSS REVENUE CONVERSION FACTOR TEST YEAR ENDED 12/31/2018 & ADJUSTED TEST YEAR Description Test Year Ended 12/31/2018 Adjusted Test Year 100.000% 100.000% 7.900% 7.900% Operating revenue percentage after state taxes 92.100% 92.100% Federal income tax rate 21.000% 21 .000% Federal income tax 19.34100% 19.34100% Operating income after federal income tax 72.75900% 72.75900% 1.374400 1.374400 Operating revenue percentage Less: New Hampshire corporate business tax Gross revenue conversion factor Note: Amounts shown above may not add due to rounding. 000077 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-3 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE REVENUE REQUIREMENT 41 42 43 44 45 46 47 (B) Per book amounts adjusted for known and measurable changes 48 49 50 NOTE: Numbers may not add due to rounding. 000078 000079 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-4 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE OPERATING REVENUE SUMMARY (Note 1) Test Year Ending 12/31/2018 (B) Description (A) Distribution Revenue Distribution Revenue - Billed Distribution Revenue - Unbilled Total Distribution Revenue $ 350,469, 188 Other Revenues Sales for Resale (447) Provision for Rate Refunds (449) Late Payment Charges (450) Misc. Service Revenues (451) Rent from Electric Property (454) Other Electric Revenue (456) Revenues - Transmission of Electr Others (456.1) Total Other Revenues Total Operating Revenues Note 1: Ties to 2018 FERC Form 1 Page 301 Line 27 $ 350,469, 188 $ (630,072) $ 349,839,116 Reconciliation Mechanism Retail Transmission Revenue Energy Efficiency Revenue Transition Revenue Retail Revenues - ES Large/Small Customers EAP Revenue Regulatory PSNH Total Energy Service Revenue Total Reconciliation Mechanism Test Year Distribution Revenues (D) Rectass/Remove Adjustment Clauses (C) $ 23,000 $ $ $ 603,842,286 $ (603,842,286) $ $ 67,976,847 (25,987,199) 959,162 3, 108,541 7,608,715 (11 ,551 ,915) 51 ,213,859 $ $ 93,328,010 $ (63,045,447) 13,711 ,199 (1,889,825) 11,603,751 (51,213,859) (90,834, 182) $ (694,676,467) 4,931,400 (12,276,000) 959,162 3,108,541 5,718,890 51 ,836 (0) $ 350,492, 188 23,000 $ 349,862,116 $ $ $ 12,276,000 999,432 Sum of Lines 26 - 31 4,931,400 See Attachment EHC/TMD-3 (Temp) 1,958,594 3, 108,541 5,709,750 51 ,836 (0) (9,140) 2,493,828 $ 13,266 ,292 $ $ 352,332,944 $ 13,289,292 $ 365,622,236 $ Reference (I) (630,072) $ 349,839,116 (168,884,457) (23,825,806) (96,042,501) (231, 798,653) (1 ,141,100) (82,149,769) $1,047,009,412 $ Adjusted Test Year (F) (630,072) 168,884,457 23,825,806 96,042,501 231,798,653 1, 141, 100 82,149,769 $ Normalizing Adjustments ( E) 15,760,120 Sum of Lines 37 - 43 Line 23 + Line 33 + Line 45 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 Public Service Company of New Hampshire dlbla Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHCITMD-5 {Temp) April 26, 2019 Filing Page 1 of6 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE SUMMARY OF PROPOSED UTILITY ADJUSTMENTS TEST YEAR ENDED 12/3112018 Unadjusted Test Year Ended 1213112018 Descrietion (A) OPERATING REVENUES (B) $ OPERATION & MAINTENANCE EXPENSE Production Expenses Distribution Expenses Customer Accounting Expenses Customer Service & Inform/Sales Expenses Administrative & General Expenses TOTAL OPERATION & MAINTENANCE 352,332,944 Test Year Ended 1213112018 (D) Indirect Costs Reallocation (C) $ $ 352,332,944 101,715 66,506,135 24,414,688 618,524 58.334,960 149,976,022 (976,823) (5,067,399) (338,845) 1,266,440 (5,116,628) 101,715 65,529,312 19,347,289 279,679 59,601,400 144,859,395 DEPRECIATION EXPENSE 63,060,663 4,326,371 67,387,033 AMORTIZATION EXPENSE 1,068,755 TAXES OTHER THAN INCOME TAXES Property Tax Expense Payroll and Other Taxes TOTAL TAXES OTHER THAN INCOME 44,059,104 3,892,522 47,951,626 INCOME TAXES Current Income Tax Expense Deferred Income Tax Expense Investment Tax Credit TOTAL INCOME TAXES 22,646,343 (1,462,251) (3,684) 21,180,408 TOTAL OPERATING EXPENSES TOTAL OPERATING INCOME 790,257 790,257 283.237.474 $ 69,095,471 $ 0 Normalizing & Tax Adjustments (E) $ $ 13,289,292 $ 365,622,236 101,715 83,686,211 19,347,289 592,923 59 ,072,406 162,800,544 18,156,899 313,244 (528,994) 17,941 ,149 67,387,033 1,068,755 14,746,439 15,815,194 44,059,104 4,682,779 48,741,883 3,058,417 62,575 3,120,992 47,117,521 4.745.354 51,862,875 22,646,343 (1,462,251) (3,684) 21,180,408 (7, 175,342) 15,471,001 (1 ,462,251) (3,684) 14,005,066 (7,175,342) 283,237,474 (0) Adjusted Test Year Ended 12131/2018 (F) 69,095,471 28.633,238 $ (15,343,946) 311,870,712 $ 50 000080 53,751,524 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 2 of 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE SUMMARY OF PROPOSED UTILITY ADJUSTMENTS TEST YEAR ENDED 12/31/2018 AND ADJUSTED TEST YEAR Restated Test Year Ended 12/31/2018 (D) Normalizing Adjustments (E) Adjusted Test Year Ended 12/31 /2018 (F) $ 352,332,944 $ 13,289,292 $ 365,622,236 1,929,795 7,651 ,263 2,234,202 1,929,795 7,651 ,263 2,234,202 1,417 1,931,212 7,651,263 2,234,202 3,631,337 336,582 13,505,593 2,397,853 49,275,824 8,346,375 3,460,641 321,777 7, 153, 133 3,276,010 14,016,121 1,900,961 . 5,491,189 1,317,919 4,817,337 12,000,000 3,631,337 336,582 13,505,593 2,397,853 49,275,824 8,346,375 3,460,641 321,777 7, 153, 133 3,276,010 14,016, 121 1,900,961 5,491, 189 1,317,919 4,817,337 12,000,000 1,795,483 144,859,395 1,795,483 144,859,395 OTHER OPERATING EXPENSES: Depreciation & Amortization Expense Enterprise IT Projects Depreciation Amortization of Deferred Assets Total Depreciation & Amortization 62 ,325,389 5,061,644 1,068,755 68,455,788 Taxes Other Than Income Property Tax Expense Payroll and Other Taxes Total Taxes Other Than Income 44,059,104 4,682,779 48,741,883 Income Taxes Current Income Tax Expense Deferred Income Tax Expense Investment Tax Credit Total Income Taxes 22,646,343 (1,462,251) (3,684) 21 ,180,408 (2,277,035) TOTAL OTHER OPERATING EXPENSES 138,378,079 (2,277,035) 136, 101,044 12,969,124 149,070,168 TOTAL OPERATING EXPENSES 283,237,474 (2,277,035) 280,960,439 30,910,273 311 ,870,712 Test Year Ended 12/31/2018 (B) Descri~tion (A) OPERATING REVENUES $ 352 ,332,944 Income Tax Adjustment (C) $ 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 OPERATION & MAINTENANCE EXPENSE Postage Expense Information Services Uncollectibles I Bad Debts Fee Free Payment Processing Customer Service Dues & Memberships Employee Benefits Insurance Expense & Injuries & Damages Payroll Expense Variable Compensation Enterprise IT Projects Expense Environmental Field Operations Facilities Expense Vegetation Management Lease Expense Regulatory Assessments Materials & Supplies Vehicles Storm Reserve Accrual Rate Case Expense Residual O&M Inflation Adjustment TOTAL OPERATION & MAINTENANCE EXPENSE TOTAL OPERATING INCOME $ 69,095,471 (9, 769, 767) 7,492,732 $ 2,277,035 $ 315,000 (13,492) 3,946,337 323,090 13,505,593 2,372,376 49,823,447 8,504,863 3,460,641 321 ,777 7,227,660 3,276,010 32,029,864 1,833,002 4,766,319 1,317,919 4,825,396 12,000,000 (25,477) 547,623 158,488 74,527 18,013,743 (67,959} (724,870) 8,059 (345,910) 17,941,149 1,449,573 162,800,543 62 ,325,389 5,061,644 1,068,755 68,455,788 14,746,439 14,746,439 62,325,389 5,061 ,644 15,815, 194 83,202,228 44,059,104 4,682,779 48,741,883 3,058,417 62,575 3,120,992 47, 117,521 4,745,354 51 ,862,875 12,876,576 6,030,481 (3,684) 18,903,373 (4,898,307} 7,978,269 6,030,481 (3,684) 14,005,066 71,372 ,506 (4,898,307) $ (17,620,981) $ 53,751,525 000081 1 2 3 4 5 6 7 8 9 10 11 12 Public Service Company of New Hampshire dlbla Eversource Energy Docket No. DE 19-057 Attachment EHCfTMD-2 (Temp) Schedule EHCfTMD-5 (Temp) April 26, 2019 Filing Page 3 of 6 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE OPERATIONS & MAINTENANCE EXPENSE BY FERG ACCOUNT Test Year Ending December 31, 2018 13 14 (Note 1) (FERG Form 1) Total Test Year Expenses Par Books Less Adjustment Clauses Col.C Col. D 15 Account 16 Col. A 17 18 19 20 500-554 555 556 557 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 560 561 562 563 564 565 566 567 568 569 570 571 572 573 36 37 575 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 901 902 903 904 905 Descri~tion Col B I Customer Assis1.ance Exp·anses Informational and Instructional Expenses 908 909 910 911 916 920 921 922 923 924 925 926 928 930 931 935 I I 1,739 (0) 1.739 0) 1,568.251 9,244,132 902,616 2,412,414 2,880,695 1,782,691 486,119 2,278,523 6,187 2 ,506,532 1,202,901 211 .480 243,666 1,649,388 38,832,062 877,354 1,008,243 48,487 334,368 1,568,251 (401 ,944) 31 ,050) 4,407 (3) (18,440) 1~.260 68,921 ,115 614 2,377,537 19,507,043 6,590,251 88.472 28.563,918 23.317.678 415,980 (4,149,230) !"· 149,230) (22, 71 1,758) Miscellaneous Customer Service and Informational Ex enses Customer Service and lnformatfonal Expenses Supervision Miscellaneous Sales Ex ensos 10,186 23,327,863 895 1,524 Sales Ex nses Adm1n1sirallve and General Salaries Office Supplies and Expenses Administrative Expenses Transferred·Cr Outside Services Employed Property Insurance Injuries and Damages Employee Pensions and Benefits Regulatory Commission Expenses Miscellaneous General Expenses Rents Maintenance of General Plant 2,419 39,397;909 3.438,733 (2, 190,237) 13,411,378 (205,184) 4,099,298 4,911,201 6,538.453 2,123,903 568,504 176,866 Admin1Strative and General Expenses 72.270.824 !13.935.864) .588,239,267 !438,263,245) Total oeerations and Mal~tenance Expenses Col. H (52,925,978! (1.568.251 ) Re lonol Market Expenses OperaUon Supervision and Engineering Load Dispatch Station Expenses Overhead Lines Expenses Underground Lines Expenses Street Lighting and Signal System Expenses Dlaltibution Ex enses Supervlslon Meter Reading Expenses Customer Records and Collection Expenses Uncollectible Accounts Mi'<:ellaneous Customer Accounts EKpenses Custome< Accounts Expenses Exeenses 52.927.717 1,568,251 Trlll\Smlsslon Expenses Marlor E)COrnas 36 30 40 41 42 43 44 45 46 47 " 49 50 571 572 76 77 76 ,. 60 61 62 63 64 65 ES-Small & Large EAP Regulatory PSNH Total Energy Service Transmission Olher Col H Cul I (7,725,019) 41,326,339 201,079,005 810,693 83.206,4Q8 33.601,321 201,079,005 84,017,191 Generation I Olher Generalion I Transm in Distribution Col J Col L 23,556,399 259,827 Total Adjustment CIAUH:t Col N=SumD-M 16,642,074 325,883,060 11,390 31,050 l1 ,050 ,., 26 30,866.859 23,816,227 1,000 2,343,956 2,174,057 3,427.464 303.104 2.923.224 31,659,889 506,937 18,117 464,703 299,488 235,820 8,571,907 11,390 342,556,164 2,344,956 5,097 282 3,427,464 303, 104 26 14,242 26 762,706 505,904 16,117 464,703 297,746 235,820 8,571,907 1,033 26 13,319 31.859,889 506,937 18,117 484.703 297,748 235,820 8,571,907 1;a,::uo O:Z.025,0T• 1,5ea:M1 26 26 581 582 563 584 585 586 587 588 589 590 906 909 910 l'J0.110 730.TIO !128.,451 40t ,l)4.4 9.244.IJ2 Q02,616 2,412,414 2,BB0,6Q5 1,782,691 486, 11Q 2,278,523 6.187 2,506,532 1,202,901 211,460 243,666 1,649,388 38.832,062 877,354 1,008,243 48,487 334,368 Load Dispatch Slalion Expenses Overhead Lines Expenses Underground Lines Expenses Street Lighting and Signal Syslem Expenses Meter E)(penses Customer Installations Expenses Miscellaneous E)('1enses Rents Mainlenance Supervision and Engineering Maintenance of Structures M"!Jll~l'ICCI oJ SUll\Jon Eqp 1Qm11ni Maintenance of 011erhead Lines Maintenance of Underground Lines Maintenance of Line Transformers Maintenance of Street Lighting and Signal Systems Mainlenance of Meters Mnlnlfll"IMO ol M..sc:. Ol;l.trilltulill)l'1 ~s.rM (4,407) 6<1.922.11~ 3,029,473 1,119,757 1)8,ill'l 24.Ml..U t8 3.021l..47J 1,119;1&7 trlol J.f900iMtOU'I CUa.lamar Sllrll{ea.-'!nf.orm &Denies I Cuk"OITI« ~4 and 1Afo:m1i.::in..1 E.a;:iet1•u 920 92i 022 923 924 925 926 Q28 930 Q31 935 ~WOltVO .rat'ld0..~ S~a ... ..... t,11U49 2J.5l6. 9?.4 22.711,758 I IUA Salu EJian.u 2..•Ug S.W. EJPIH'$0S 57.~l>I> UIO:>OO :J5U97.90U 3,438,733 (2,190,237) 13,411,376 (205,184) 4,099,298 4,911,201 6,538,453 2,123,903 568,504 fl0..866 I A.dr,w.ru11ilDb:vw Md Gamm:d Ellpon.a• eralions and Mainlenance E 3,IM 10 Jeo· :11321.&83 Otfico Supplies and Expanses Administrali11e Expenses Transferred-Cr Outside Services Employed Properly Insurance Injuries and Damages Employee Pensions and Benefils Regulatory Commission Expenses Miscellaneous General Expenses Ronts M111n10natico ot OO IQ.11(11! Kebneout. Cu:uom111 Aci:~lnla E Cudom• Au.olini& Expenus SuPfiMt~ 18,440 11• 2,377,537 19,507,043 6,590,251 911 916 • 18,050 Supervision Meler Reading Expenses Customer Records and Collection Expenses Uncolledble Accounls I;; (4,407) ' t.C.280 I Ol"'ilMlon " ' - ' " ' 901 Q02 Q03 904 905 "' 115CUl,1.Sf 580 593 594 595 598 597 5Q6 75 Col E $ 2,344,95B 5,097,282 3.427,464 303.104 Operation Supervision and Engineering load Dispatch Station Expenses Overhead Lines EJ1Penses Underground Lines Expenses Transmission of Electricity by Others Miscellansous Transmission Expenses Ren ls Mainlenance Supervision and Engineering Maintenance of Structures fl. n.tonilfineo of SIAtloft Eq:wwt'IOl\I Maintenance of Overhead Lines 575 51 73 74 Col D Transition SCRC-CTACTC n•u.1, 52 53 54 55 56 57 71 72 Energy Efficiency- NU 573 591 592 56 59 60 61 62 63 64 65 66 67 66 69 70 Retail Transmission 3-41.8.Sfi. 100 560 561 562 563 564 565 566 567 568 589 570 36 37 Default l&,501,5-lQ (1,032,Q57) 46,434 (88,257) (199,619) {3,344,188) 4,909 14,705 2,317,821 2,49Q (1,099,040) 7,499 (13,546) 2.335.02.5 72.210.«Z• 588,239,267 $ 5,942 s 33.823,133 $ 21.687,223 $ 30,696,245 $ 202,088,011 $1.171.649 $ 88.314698 2.055332 (320,102) 610,064 (470,999) 3,063,492 159,810 281,484 314,872 912,085 347,298 344,175 10,765,176 (742,995) (424,565) 3,425,227 (394,450) 501,198 (1,057,937) 1,042,459 477,578 344,175 44'tl,992 {354,642) 205,009 747,68'tl 120,376 143,826 T4.0Gl.82D s 33161.059 s 27283.508 s 11. 760 Nole 1: Line 85ties lo 2()18 FERC Form 1. Page 323 Lino 198 000084 $ 436 263,245 I Public Service Company of New Hampshire dlb/a Eversource Energy Docket No_ DE 19-057 Attachment EHCfTMD-2 (Temp) Schedule EHCfTMD-5 (Temp) April 26, 2019 Filing Page 6 of6 1 2 3 4 5 6 7 8 9 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE NORMALIZING ADJUSTMENTS Test Year Ending December 31, 2018 10 11 12 13 14 15 16 17 18 ,~ 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 Account Col A 407 407 407 ITotaJ A.mortlzatlon 408 408 408 l rotal Payrollil'ropeny 336.630 11.102. 799) 15 012:608 14.746439 62,575 (187,090) Ta~es. 449 440-444 450 454 Totru Rovenu8$ 3.245.507 3,120,992 12,276,000 23,000 999,432 9. \40 13,289,292 589 55g 589 589 (42,649) 36,254 (9,270) 6,712 (8,953) 593 593 593 593 593 1,213,743 16,800,000 8,059 69,523 (136,304) 210,831 18, 165,852 Total 589 593 Total 593 903 903 903 1,417 315,000 (3,173) 313,244 920 920 920 (100 ,971) 259,459 547,623 706,111 921 (32,851) (64.272) (97,123) Total 903 Total 920 921 Total 921 923 923 923 923 923 Total 923 187,090 (760,111) (21,190) (13,354) (2,324) (609,889) Descriptlon Col. C Adiust amortization of NH PUC consultant costs Remove excired amortizalion line items Add baclt amortization of unrncov9f!d storm costs Adjust for changes in NH unemployment & consumption taxes Reclass legal/consulting expenses to account 923 Add back Sow, NH court decislon refund Adjust 12 months of tax reserve entries (see Attachment EHC-3 (Temp)) Add back distribution revenue adjustment Add back adjustment for late payment charges A uslmenl for fiber o tics revenue leases Remove communication lease accrual true-up Remove building lease accrual true-up Remove communication lease adjustments Add 2018 NH Staie or Emergency communication lease expense Veqetation manaqement O&M adjustment (unpaid amount from Consolidated) Add back veqetation manaqement transfer from capital to O&M Add back out-of-period adjustments for auto insurance policies Adjustment for storms (5 yr avq) Remove NHPUC storm audit adjustments Add back non-recurring TSA expenses Add back prorated postage adjustment Add back out-of-period customer service adjustment Remove executive AMEX charges Remove out-of-period employee incentive adjustments Remove out-of-period executive incentive adjustments Accounllng normalizatlon to rem6ve credit - TY employee overhead expenses Remove non-PSNH portions of communication lease expense Remove executive AMEX charges Reclass le~al/consultin~ expenses from account 408 to account 923 Remove consulting expenses Remove advertising expenses Remove dues & memberships Remove execu6ve AMEX chargns 924 924 (2,850) (21,974) (24,824) Remove adjustment for out-of-period premium Remove generation-related prepaid Insurance 925 (653) (653) Remove generation-related prepaid insurance 928 (724,870) 930 930 930 930 930 930 351,238 (2,518) (138) (598) (99,000) (387) 248,597 931 931 931 (188) (29,819) 3,664 (26,343) Total 924 Total 925 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 Amount Col B Total 930 Total 931 ITotal O&M ~ponso Reduce TY expenses to reflect FY 2019 regulatory assessment invoice Reclass interest on customer deposits from account 431 to account 930 Remove advertising expenses Remove dues & memberships Remove non-recurring expenses Adjust for mineral oil expensed (should have been charged to Inventory) Remove executive AMEX charges Remove executive AMEX charges Remove lease expense Be~in 3333 building Add back Prudential lease ad[ustments 17.941:149 Summary of Normalizing Adjustments Impact on Revenues Impact on Expenses Total 13,289,292 35,808,580 (22,519,289) 000085 1 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-20 (Temp) April 26, 2019 Filing Page 1 of 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE VEGETATION MANAGEMENT Description (A) Unadjusted Test Year Adjusted Test Year Amount (B) $ Adjustment (C) Reference (D) 14,016,121 32,029,864 22 23 24 25 26 27 28 29 30 31 32 Normalizing Adjustment $ 18,013,743 Line 21 - Line 19 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NOTE: Numbers may not add due to rounding . 000086 1 2 3 4 5 6 7 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-20 (Temp) April 26, 2019 Filing Page 2 of 2 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE VEGETATION MANAGEMENT O&M Annualization Adjustment Test Year Ended 12/31 /2018 Description Vegetation Mgmt O&M - Annualization Adjustment $ 14,016,121 Total Adjustment $ 14,016,121 Adjusted Test Year 12/31/2018 Normalizing Adjustments $ 1,213,743 $ 15,229,864 1,213,743 $ 15,229,864 Transfer of CaE!ital to O&M Test Year Ended 12/31/2018 Description Test Year Normalizing Adjustments Adjusted Test Year 12/31/2018 Vegetation Mgmt Capital - Transfer to O&M $ $ 16,800,000 $ 16,800,000 Total Adjustment $ $ 16,800,000 $ 16,800,000 Total Normalizing Adjustments $ $ 18,013,743 $ 32,029,864 14,016,121 NOTE: Numbers may not add due to rounding . 000087 1 2 3 4 5 6 7 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-30 (Temp) April 26, 2019 Filing Page 1of4 8 9 10 11 12 13 14 15 16 17 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE AMORTIZATION OF DEFERRED ASSETS Reference (D) 18 19 20 21 22 23 24 25 26 27 Line 21 - Line 19 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NOTE: Numbers may not add due to rounding. 000088 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-30 (Temp) April 26, 2019 Filing Page 2 of 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE AMORTIZATION OF DEFERRED ASSETS Test Year Actual (B) Description (A) Amortization Amortization Amortization Amortization Amortization Amortization Amortization Amortization Amortization of Deferred REP of Deferred Medicare Asset of Former T Flow Through of Deferred Storm Costs (2008) of Rehab Tax Credit - FAS 109 of Hardship Receivables of Deferred Storm Costs of NH PUC Consultant Costs Total Amortization Normalizing Adjustments (C) 1,271,930 (344,978) 161,004 (1,271,930) 344,978 (161,004) (34,044) 14,843 (14,843) Adjusted Test Year (D) (34,044) 15,512,608 336,630 $ 1,068,755 $ 14,746,439 15,512,608 336,630 $ 15,815,194 33 34 35 000089 1 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-30 (Temp) April 26, 2019 Filing Page 3 of 4 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE AMORTIZATION OF UNRECOVERED STORM COSTS Actual (B) Description (A) Reference (C) Funding Balance $ (46,512,913) Account #228430 balance 12/31/18 Unrecovered Storm Costs $ 114,987,268 Account #186430 balance 12/31/18 $ 9,088,687 60 Month Recovery @ Stipulated ROR $ 77,563,042 Line 21 + Line 22 + Line 23 22 23 24 25 26 27 28 29 30 31 32 33 34 Carrying Charges Total Unrecoved Storm Costs including Carrying Charges - ---'----'-- Recovery Period (months) Monthly Funding Recovery Amortization Annual Recovery Amount 60 5 year amortization $ 1,292,717 Line 4 I Line 5 $ 15,512,608 Line 6 * 12 ============= 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NOTE: Numbers may not add due to rounding. 000090 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-30 (Temp) April 26, 2019 Filing Page 4 of 4 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE AMORTIZATION OF UNRECOVERED STORM COSTS Funding Balance $ (46,512,913) Unrecovered Storm Costs $ 114,987,268 Funding over/(under) recovery $ 68,474,355 Carrying Charge 7.00% Annual Recovery $ 15,512,608.46 $ 99, 105,396 b 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Year & Month March 1, 2019 April 1, 2019 May 1, 2019 June 1, 2019 July 1, 2019 Aug 1, 2019 Sep 1, 2019 Oct 1, 2019 Nov 1, 2019 Dec 1, 2019 Jan 1, 2020 Feb 1, 2020 Mar 1, 2020 April 1, 2020 May 1, 2020 June 1, 2020 July 1, 2020 Aug 1, 2020 Sep 1, 2020 Oct 1, 2020 Nov 1, 2020 Dec 1, 2020 Jan 1, 2021 Feb 1, 2021 Mar 1, 2021 April 1, 2021 May 1, 2021 June 1, 2021 July 1, 2021 Aug 1, 2021 Sep 1, 2021 Oct 1, 2021 Nov 1, 2021 Dec 1, 2021 Jan 1, 2022 Feb 1, 2022 Mar 1, 2022 April 1, 2022 May 1, 2022 June 1, 2022 July 1, 2022 Aug 1, 2022 Sep 1, 2022 Oct 1, 2022 Nov 1, 2022 Dec 1, 2022 Jan 1, 2023 Feb 1, 2023 Mar 1, 2023 April 1, 2023 May 1, 2023 June 1, 2023 July 1, 2023 Aug 1, 2023 Sep 1, 2023 Oct 1, 2023 Nov 1. 2023 Dec 1. 2023 Jan 1, 2024 Feb 1. 2024 g d e Effective Net of Tax Average Stipulated h Beginning Monthly Ending Tax Ending Net of Tax Rate of Monthly Ending Balance Balance Amortization Balance Rate Balance Balance Return Return With Return prior mo (c+h) 68,474,355 $ 70,061,077 $ 71,654,548 $ 73,254,796 $ 74,861,852 $ 76,475,743 $ 78,096,498 $ 79,724,148 $ 81,358,720 $ 83,000,246 $ 84,646,753 $ 86,304,272 $ 87,966,834 $ 89,636,466 $ 91,313,201 $ 92,997,068 $ 94,688,097 $ 96,366,318 $ 98,091,763 $ 99,804,462 $ $ 101,524,447 $ 103,251,747 104,986,394 $ $ 106,728,419 $ 108,477,854 $ 110,234,730 $ 111,999,080 $ 113,770,933 $ 115,550,324 $ 117,337,283 $ 119, 131,843 $ 120,934,036 $ 122,743,894 $ 124,561,451 $ 126,386,739 $ 128,219,790 $ 130,060,639 $ 131,909,317 $ 133, 765,859 $ 135,630,298 $ 137,502,667 $ 139,383,000 $ 141,271,331 $ 143,167,694 $ 145,072,123 $ 146,984,653 $ 148,905,318 $ 150,834.152 $ 152,771,190 $ 154,716,468 $ 156,670,020 $ 158,631,881 $ 160,602,087 $ 162,580,673 $ 164,567,675 $ 166,563, 129 $ 168,567,071 $ 170,579,536 $ 172,600,561 $ 174,630, 183 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 1,292,717 a+b $ 69,767,072 $ 71,353,794 $ 72,947,265 $ 74,547,514 $ 76, 154,569 $ 77,768,460 $ 79,389,215 $ 81,016,865 $ 82,651,438 $ 84,292,963 $ 85,941,470 $ 87,596,990 $ 89,259,551 $ 90,929, 184 $ 92,605,918 $ 94,289,785 $ 95,980,814 $ 97,679,036 $ 99,384,481 $ 101,097, 180 $ 102,817, 164 $ 104,544,464 $106,279,111 $ 106,021,136 $ 109,770,572 $ 111,527,448 $ 113,291,797 $ 115,063,651 $ 116,843,041 $ 118,630,000 $ 120,424,560 $ 122,226,753 $ 124,036,611 $125,854,168 $ 127,679,456 $ 129,512,508 $ 131,353,356 $ 133.202,035 $ 135,058,576 $ 136,923,015 $ 138,795,384 $ 140,675,717 $ 142,564.048 $ 144,460,411 $ 146,364,841 $ 148,277,370 $150,198,035 $ 152, 126,869 $ 154,063,908 $ 156,009, 185 $ 157,962,737 $ 159,924,598 $ 161,894,804 $ 163,873,391 $ 165,860,393 $ 167,855,847 $ 169,859,788 $ 171,872,254 $ 173,893,279 $ 175,922,901 27 083% 27 083% 27 083% 27 083% 27.083% 27.083% 27.083% 27.083% 27.083% 27.083% 27,083% 27.083% 27.083% 27,083% 27.083% 27.083% 27.063% 27 083% 27.083% 27.083% 27.083% 27.083% 27.083% 27.083% 27.083% 27.083% 27 083% 27 083% 27 083% 27.083% 27.083% 27 083% 27 083% 27.083% 27.083% 27.083% 27.083% 27.083% 27 083% 27 083% 27.083% 27.083% 27.083% 27 083% 27.083% 27 083% 27.083% 27.083% 27.083% 27.083% 27.083% 27.083% 27.063% 27.083% 27,083% 27.083% 27.083% 27 ,063% 27 ,083% 27 .083% (e+e prior mo) I 2 c x (1-d) 50,400,751 $ 50,872,056 $ 51,557,741 $ 52,029,046 $ 52,719,652 $ 53, 190,957 $ 53,886,505 $ 54,357,811 $ 55,058,322 $ 55,529,627 $ 56,235, 123 $ 56,706,428 $ 57,416,929 $ 57,888,234 $ 58,603,762 $ 59,075,067 $ 59,795,643 $ 60,266,949 $ 60,992,594 $ 61,463,900 $ 62,194,637 $ 62,665,942 $ 63,401,792 $ 63,873,097 $ 64,614,081 $ 65,085,387 $ 65,831,528 $ 66,302,833 $ 67,054,152 $ 67,525,458 $ 68,281,977 $ 68,753,283 $ 69,515,025 $ 69,986,330 $ 70,753,317 $ 71,224,622 $ 71,996,876 $ 72,468, 182 $ 73,245,725 $ 73,717,031 $ 74,499,886 $ 74,971, 191 $ 75,759,381 $ 76,230,687 $ 77,024,234 $ 77,495,539 $ 78,294,467 $ 78,765,772 $ 79,570,102 $ 80,041,406 $ 80,851,164 $ 81,322,469 $ 82, 137,674 $ 62,608,980 $ 83,429,657 $ 83,900,962 $ 84,727, 135 $ 85, 198,440 $ 86,030, 132 $ 86,501,437 $ 87,338,671 $ 87,809,976 $ 88,652,776 $ 89, 124,081 $ 89,972,471 $ 90,443,776 $ 91,297,779 $ 91,769,084 $ 92,628,724 $ 93,100,029 $ 93,965,330 $ 94,436,635 $ 95,307,621 $ 95,778,927 $ 96,655,622 $ 97.126,928 $ 98,009,357 $ 98,480,662 $ 99,368,850 $ 99,840, 155 $ $ 101,205,430 $ 100,734,125 $ 102,576,513 $ 102, 105,207 $ 103,953,427 $ 103,482, 122 $ 105,336,198 $ 104,864,893 $ 106,724,851 $ 106,253,545 $108,119,410 $ 107,648, 105 $ 109,519,901 $ 109,048,596 $ 110,926,349 $ 110,455,044 $ 112,338,779 $ 111,867,474 $ 113,757,218 $ 113,285,912 $ 115, 181,689 $ 114,710,384 $116,612,219 $ 116, 140,914 $ 118,048,834 $ 117,577,529 $ 119,491,560 $ 119,020,255 $ 120,940,423 $ 120,469, 117 $ 122,395,448 $ 121,924,142 $ 123,856,662 $ 123,385,356 $ 125,324,091 $ 124,852,786 $126,797,762 $ 126,326,457 $ 128,277,701 $ 127,806,396 fx g/12 7.00% 7.00% 7.00% 7.00% 7 00% 7.00% 7.00% 700% 7.00% 7.00% 7 00% 7.00% 7.00% 7,00% 7.00% 7.00% 7.00% 7,00% 7.00% 7,00% 7.00% 7,00% 7.00% 7.00% 7.00% 7.00% 7 00% 700% 7.00% 700% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 700% 7.00% 7.00% 700% 7.00% 7,00% 7.00% 7.00% 700% 7 00% 7 00% 700% 700% 7.00% 7 00% $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 294,004 300,753 307,531 314,338 321,174 328,038 334,932 341,855 348,808 355,790 362,802 369,844 376,915 384,017 391,149 398,312 405,504 412,728 419,982 427,267 434,583 441,930 449,308 456,718 464,159 471,632 479, 136 486,673 494,242 501,842 509,476 517,141 524,839 532,570 540,334 548,131 555,961 563,824 571,721 579,652 587,616 595,614 603,646 611,712 619,812 627,947 636,117 644,321 652,560 660,834 669, 144 677,489 685,869 694,285 702,737 711,224 719,748 728,308 736,904 745,537 30,631,041 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 70,061,077 71,654,548 73,254,796 74,861,852 76,475,743 78,og6,498 79,724,148 81,358,720 83,000,246 84,648,753 86,304,272 87,966,834 89,636,466 91,313,201 92,997,068 94,688,097 96,386,318 98,091,763 99,804,462 101,524,447 103,251,747 104,986,394 106,728,419 108,477,854 110,234,730 111,999,080 113, 770,933 115,550,324 117,337,283 119,131,843 120,934,036 122,743,894 124,561,451 126,386,739 128,219,790 130,060,639 131,909,317 133,765,859 135,630,298 137,502,667 139,363,000 141,271,331 143,167,694 145,072, 123 146,984,653 148,905,318 150,834,152 152,771,190 154,716,468 156,670,020 158,631,881 160,602,087 162,580,673 164,567,675 166,563,129 168,567,071 170,579,536 172,600,561 174,630, 183 176,668,438 000091 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-36 (Temp) April 26, 2019 Filing Page 1 of 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE RATE BASE AND RETURN ON RATE BASE 12/31/2018 TEST YEAR RATE BASE Utility Plant in Service $ 2, 171,045,401 LESS: Reserve For Depreciation Reserve For Amortization 602,426, 195 Net Utility Plant In Service 1,568,619,206 25 26 27 28 29 30 31 ADDITIONS TO PLANT Cash Working Capital (Note 1) ASC 740 (net) Materials and Supplies Prepayments 32 Regulatory Assets 12/31/2018 ADJUSTED TEST YEAR RATE BASE REFERENCE $2,171,045,401 Actual 12/31/18 602,426,195 Actual 12/31 /18 CHANGE $ $ 1,568,619,206 Line 19 - Line 22 - Line 23 12,591,324 12,591,324 Sch . EHC/TMD-41 12,213,448 728,530 12,213,448 728,530 Actual 12/31/18 Actual 12/31/18 3,423,381 3,423,381 Actual 12/31/18 Sum of Lines 28 thru Line 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Total Additions to Plant DEDUCTIONS FROM PLANT Reserve for Deferred Income Taxes $ RATE BASE COST OF CAPITAL RETURN ON RATE BASE $ 28,956,683 365,771,776 $ 365,771,776 Actual 12/31/18 4,036,554 8,400,957 Actual 12/31 /18 Actual 12/31/18 4,036,554 8,400,957 Regulatory Liabilities Customer Deposits/Advances Total Deductions from Plant 28,956,683 378,209,287 $ 1,219,366,602 $ $ 1,219,366,602 7.08% 7.08% $ 86,345,788 378,209,287 $ $ 86,345,788 Sum of Lines 37 thru Line 40 Line 25 + Line 34 - Line 42 Sch. EHC/TMD-40 (Temp) Line 42 • Line 44 Note 1: Cash working capital reflects results of lead lag study required per PUC 1604.07(t). See Schedule EHC/TMD-41 . Complete lead lag study will be provided as part of the Permanent Rates filing . NOTE: Numbers may not add due to rounding 000092 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHCfTMD-2 (Temp) Schedule EHCfTMD-37 (Temp) April 26, 2019 Filing Page 1of2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE PLANT IN SERVICE BY MAJOR PROPERTY GROUPING Test Year Actual 12/31/2018 (B) Major Propert:t Grou~in9 (A) Intangible Distribution (Note 1) General Total Distribution Plant $ 52,960,122 $ $ (837,463) 194,020,807 $ (837,463) 52,960,122 Additions I Retirements I Transfers (E) $ NOTE: Numbers may not add due to rounding Pro-form a Plant In Service 12/31/2018 (G)=(D)+(E)+(F) Pro Forma Adjustments (F) $ $ 1,924,064,471 194,020,807 194,020,807 $ 2, 171,045.401 $ $ $ Reference (I) 52,960,122 1,924,064,471 Note 1: Reflects removal of asset retirement costs from plant in service (see Schedule EHCfTMD-37 (Temp), page 2, line 44). 34 35 36 37 38 39 40 41 42 Plant in Service Adjustments (C) 1,924,901,934 $ 2, 171,882,864 Adjusted Test Year Actual 12/31/2018 (D)=(B)+(C) 2. 171 .045.401 Line 22 + Line 24 + Line 26 000093 000094 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 2g 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No DE 19-057 Attachment EHC/TMD-2 (Temp) Schedule EHCfTMD-37 (Temp) April 26, 2019 Filing Page 2 of 2 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE PLANT IN SERVICE BY MAJOR PROPERTY GROUPING PLANT IN SERVICE CLASSIFIED (ACCOUNT 101 + 106) DEPRECIABLE PLANT DETAIL Account Number ----cAl 301 302 303 Account Descr!Elion (B) Intangible Plant 45,057 Adjusted Pro Forma Pro-forma Plant Plant Other Balance as of Plant In Service Plant In Service Balance Plant In Service Plant In Service 12/31/18 12131118 Transfers Adiustments Adjustments Adjustments (G) (H) (I)= Sum of (F) through (H) (D) (E) (F) = Sum of ( CJ Uvough (E) $ - - $ 45,057 $ $ Intangible Plant - Organization Franchises and Consents Miscellaneous Intangible Plant $ Total Intangible Plant $ 52.960,122 s - s s 52,960,122 s s Land and Land Rights Structures and Improvements Station Equipment Poles, Towers and Fixtures Overhead Conductors and Devices Underground Condutt Underground Conductors and Devices Line Transformers Services Meters Installations on Customer Premises Street Lighting and Signal Systems Asset Retirement Costs for Distribution Plant $ 9,953,053 26,387,975 306,248,377 303,587,829 582,095,624 36,757,668 133,741,822 262,481 . 158 158,352,446 90,764,200 6,563,782 5, 130,537 837,463 $ - $ $ 9,953,053 26,387,g75 306,248,377 303,587,829 582,095,624 38,757,666 133,741,822 262,481, 158 158,352,446 90,764,200 6,563,782 5,130,537 $ $ Total Distribution Plant $ 1,924,901,934 s s 1.924.064..4·71 s s Land and Land Rights Structures and Improvements Office Furniture and Equipment Transportation Equipment Stores Equipment Tools, Shop and Garage Equipment Laboratory Equipment Power Operated Equipment Communication Equipment Miscellaneous Equipment $ 4,833,969 84,414,330 11,442,230 44,177,361 3,257,905 14,194,678 2,072,747 159,421 28,188,997 1,279,169 $ $ 4,833,969 84,414,330 11,442,230 44,177,361 3,257,905 14, 194,678 2,072,747 159,421 28,188,997 1,279,169 $ $ Total General Plant $ 194,020,607 s - s 194.020,807 s Total $ 2, 171,882,664 s s 2,171 .045.401 s $ $ 52,915,065 52,915,065 45,057 52,915,065 s 52.960,122 $ 9,953,053 26,387,975 306,248,377 303,587,829 582,095.624 36,757,666 133,741,822 262,481, 158 158,352,446 90,764,200 6,563,782 5, 130,537 s , .924.064 ..471 $ 4,833,969 84,414,330 11,442,230 44,177,361 3,257,905 14,194,678 2,072,747 159,421 28, 188,997 1,279,169 s s 194.020,807 - s s 2.171 .045.401 Distribution Plant 360 361 362 364 365 366 367 368 369 370 371 373 374 - (837,463) s (837.463) General Plant 389 390 391 392 393 394 395 396 397 398 65 66 67 68 Test Year Actual 12/31/18 (C) NOTE : Numbers may not add due to rounding - s s (837,463) - 1 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19--057 Attachment EHC/TMD-2 (Temp) Schedule EHC/TMD-38 (Temp) April 26, 2019 Filing Page 1of2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE DEPRECIATION RESERVE Plant Function (A) Intangible Plant Amortization $ Distribution Depreciation (Note 1) General Depreciation 46,514,955 Adjusted Test Year Actual 12/3112018 (D) Depr Reserve Adjustments (C) $ (355,578) 503,548,772 (209,233) 52,571,701 355,578 $ 46,159,377 Pro Forma 2018 Adjustments (E) $ Pro Forma Depreciation Reserve 12/3112018 {G) Transfers I Adjustments {F) $ $ 46,159,377 503,339,539 503,339,539 52,927,279 52,927,279 General Amortization Total Distribution Depreciation Reserve $ 602 ,635.428 $ (209,233) $ 602,426, 195 $ Note 1: Reflects removal of asset retirement costs from depreciation reserve (see Schedule EHC!TMD-38 (Temp), page 2, line 40). 40 41 42 43 44 45 46 Test Year Actual 12/31/2018 (B) NOTE: Numbers may not add due to rounding $ $ 602,426, 195 Reference (H) 000095 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 000096 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHCfTMD-2 (Temp) Schedule EHCfTMD-38 (Temp) April 26, 2019 Filing Page 2 of 2 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE DEPRECIATION RESERVE Account Number Account Description Ending Test Year Reserve 12/31/18 (B) (C) (A) Depr Reserve Adjustments ARO Depr Reserve Adjustments Depr Reserve Adjustments (D) (E) (F) Adjusted Reserve Balance 12/31/18 (G) - Sum of ( C) through (F) Pro Forma Depr Reserve Transfers Other Depr Reserve Adjustments (H) (I) Pro Forma Reserve Balance as of 12/31/18 (J) - Sum of (G) through (I) Intangible Plant 303 Miscellaneous Intangible Plant $ 46,514,955 $ (355,578) 303 Total Intangible Plant $ 46.514.955 s (355 ,578) $ $ 46,159,377 $ $ $ 46,159,377 s $ $ 46.159.377 s s s 46.159.377 $ $ $ Distribution Plant 360 361 362 364 365 366 367 368 369 370 371 373 374 360 - 373 Land and Land Rights Structures and Improvements Station Equipment Poles, Towers and Fixtures Overhead Conductors and Devices Underground Conduit Underground Conductors and Devices Line Transformers Services Meters Installations on Customers' Premises Street Lighting and Signal Systems Asset Retirement Costs for Distribution Plant Total Distribution Plant $ 6,382,082 62,750,120 136,744,838 113,599,020 5,592,977 41,987,653 78,706,999 35,251,692 17,296,815 1,207, 155 3,820,709 208,712 s 503.548,772 $ 6,382,082 62,750,120 136,744,838 113,599,020 5,592,977 41,987,653 78,706,987 35,251,183 17,296,815 1,207,155 3,820,709 (11) (510) 6,382,082 62,750,120 136,744,838 113,599,020 5,592,977 41,987,653 78,706,987 35,251,183 17,296,815 1,207, 155 3,820,709 (208,712) s (521) s ~208, 712) s - $ 503.339.539 $ s - s s s $ 503,339.539 General Plant 389 390 391 392 393 394 395 396 397 398 389 - 398 Land and Land Rights Structures and Improvements Office Furniture and Equipment Transportation Equipment Stores Equipment Tools, Shop and Garage Equipment Laboratory Equipment Power Operated Equipment Communication Equipment Miscellaneous Equipment s s Total General Plant s 52 ,571 ,701 s Total $ 602,635,428 s 15, 134,035 1,310,985 23,270,988 723,285 3,214,074 328,850 103,592 7,991,790 494,103 s s 15,489,613 1,310,985 23,270,988 723,285 3,214,074 328,850 103,592 7,991,790 494,103 355,578 355.578 (521) s s (206,712) 15,489,613 1,310,985 23,270,988 723,285 3,214,074 328,850 103,592 7,991,790 494,103 s -s 52,927.279 s s - s 602.426,195 s - s - $ 52 ,927 ,279 s - s 602,426,195 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHCITMD-2 (Temp) Schedule EHCITMD-40 (Temp) April 26, 2019 Filing Page 1 of 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE COST OF CAPITAL 5 - QUARTER AVERAGE - DECEMBER 31 , 2018 Short-Term Debt Long-term Debt Common Equity Total Capital Weighted Cost of Debt Equity Cost of Capital PRINCIPAL $ 151,300,000 $ 909,660,000 $ 1,262,051,000 FIXED PERCENTAGE 6.51% 39.16% 54.33% $ 2,323,011,000 100.00% COST 2.21% 4.30% 9.67% RATE OF RETURN 0.14% 1.68% 5.25% 7.08% 1.83% 5.25% 7.08% 000097 Public Service Company of New Hampshire dlbla Eversource Energy Docket No. DE 19-057 Attachment EHC!TMD-2 {Temp) Schedule EHC!TMD-41 April 26, 2019 Filing Page 1 of 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 CASH WORKING CAPITAL Purpose and Description: Test Year Lead/Lag Retail Ol!!lrating Ex11enses Operation and Maintenance Payroll Payroll Incentive Employee Benefits Regulatory Assessments Insurance Expense & Injuries & Damages Other O&M & Vegetation Management Total Operation and Maintenance Taxes: Local Property Payroll Taxes Federal Income Taxes NH Profit and Enterprise Taxes Total Taxes (above the line) (2) (3) (4) (5) (6) Revenue Lag Expense Lead Net Days ( Da~) (Da~) Annual Distribution Expense Daily Expense (4/365) Working Capital Requested (5) * (3) 45.79 45.79 45.79 45.79 45.79 45.79 11.97 270.00 11.96 12.10 (158.71) 45.95 45.79 45.79 45.79 45.79 (25.41) 11 .98 30.01 31 .99 (1)-(2) 33 .82 (224.21) 33 .83 33.69 204.50 (0.16) 71 .20 33.82 15.78 13.80 $ 49,823 ,448 8,504,863 13,505,593 4,766,319 2,372,376 83,827,945 162,800,543 136,503 23,301 37,002 13,058 6,500 229,666 47,117,521 4,745,354 9,915,092 4 .089,975 65,867,941 129,089 13,001 27,165 11 ,205 $ 4,617,005 (5,224,293) 1,251,659 439,944 1,329,244 (36,681) 2,376,878 9,191,514 439,632 428,673 154,627 10,214,446 Weighted Net Lag Days 20.10 Percentage 5.51 % Test Year Distribution Working Capital 43 44 45 46 47 48 49 50 (1) Note: Numbers may not add due to rounding $ 12.591 .324 Lead (Lag) Days Reference 000098 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-3 (Temp) Support for Major Adjustments to Cost of Service Schedule Name Description EHC/TMD-1 (Temp) Vegetation management adjustment EHC/TMD-2 (Temp) Storm cost recovery adjustment EHC/TMD-3 (Temp) Deferred tax benefit adjustment EHC/TMD-4 (Temp) Town of Bow property tax adjustment EHC/TMD-5 (Temp) Regulatory assessment adjustment 000099 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Vegetation management Adjustment a. Commission Order approving REP extension and amounts (6 pages) 000100 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Page 1 of 6 STATE OF NEW HAMPSHIRE PUBLIC UTILITIES COMMISSION DE 18-177 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE d/b/a EVERSOURCE ENERGY Petition for Continuation of Reliability Enhancement Program Order Approving Petition O R D E R N O. 26,206 December 28, 2018 APPEARANCES: Matthew J. Fossum, Esq., on behalf of Public Service Company of New Hampshire d/b/a Eversource Energy; the Office of the Consumer Advocate, by D. Maurice Kreis, Esq., on behalf of residential ratepayers; and Suzanne G. Amidon, Esq., on behalf of Commission Staff. In this order, the Commission approves Eversource’s request to continue its Reliability Enhancement Program for 2019, and to reconcile costs and revenues incurred in 2018. Because Eversource accrued a deferral resulting from 2018 changes to federal income tax law, no rate adjustment is necessary to continue the program at this time. I. PROCEDURAL HISTORY On November 16, 2018, Public Service Company of New Hampshire d/b/a Eversource Energy (Eversource or Company) filed a petition asking the Commission to approve a temporary extension of Eversource’s Reliability Enhancement Program (REP) pending the setting of new rates following the Company’s filing of a distribution rate case in 2019. The petition requested that the Commission approve $16.8 million in vegetation management consisting of enhanced tree trimming (ETT), hazard tree removal, and full-width right-of-way (ROW) clearing; and continuation of a troubleshooter program at an annual level of $2 million. The Company also requested adjustments for changes in the Commission’s assessment, recovery of consultant costs, 000101 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Page 2 of 6 and removal of a credit for a prior over-collection, which collectively would result in no change in rates to customers. In support of its petition, Eversource filed a technical statement and related exhibits. In its petition, Eversource committed to filing a distribution rate case in 2019, using 2018 as its test year. On November 20, 2018, the Office of the Consumer Advocate (OCA) filed a letter of participation in this docket pursuant to RSA 363:28. The Commission issued an Order of Notice on December 5, 2018, scheduling a hearing for December 18, 2018. The petition and subsequent docket filings, other than any information for which confidential treatment is requested of or granted by the Commission, are posted to the Commission’s website at http://www.puc.nh.gov/Regulatory/Docketbk/2018/18-177.html. II. POSITIONS OF THE PARTIES AND STAFF A. Eversource Eversource requested $16.8 million for REP vegetation management to cover ETT, hazard tree removal, and full-width ROW clearing, all treated as expense items. Eversource also asked for continuation of the present level of funding for the troubleshooter program at $2 million for 2019, and proposed adjustments to account for changes in the Commission’s assessment, recovery of consultant costs, and removal of a credit for a prior over-collection. For ETT, Eversource trims vegetation near main lines in a manner to create ground to sky clearance. According to the Company, increasing the trim zone at targeted locations significantly reduces the risk of outages caused by trees and improves reliability. Eversource identified two other vegetation management practices that reduce tree related outages: (1) the hazard tree removal program, where the Company identifies and removes trees that have a high likelihood of contacting primary conductors; and (2) clearing the full-width of ROWs. 000102 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Page 3 of 6 The Company solicits all vegetation management services through a competitive bid process. Costs of the services range from $30,000 to $40,000 per mile, which includes the costs of traffic control. Hazard tree removal is performed on a unit cost basis where the costs vary by the size of the trees involved. Eversource said it expects to spend about $10 million on hazard tree removal for 2018 and proposes to spend the same amount for hazard tree removal in 2019. Eversource requested authority to continue the troubleshooter program for 2019 funded at the 2018 level of $2 million. The troubleshooter program consists of 20 employees and includes two supervisors. The employees are dedicated to three, six-person teams that work 12-hour shifts, providing continual coverage throughout the year. Troubleshooters spend about half their time on REP activities and half their time on operations and maintenance activities. The cost attributed to the REP activities is $2 million. Eversource plans to use the troubleshooters to perform REP-related work including responding to trouble and outage events, removing limbs or trees from wires where there is no damage, conducting proactive circuit patrols, doing substation security patrols, and engaging in other functions historically performed by the troubleshooters. As calculated by Eversource, the 2019 annual revenue requirement to continue the program is $33.9 million. The current REP funding of $18 million, when combined with a December 31, 2018, forecasted over-recovery of $957,837, results in an incremental annual revenue deficiency for 2019 of about $15 million. The Company plans to defer the deficiency, which it proposes to offset by a portion of the customer tax deferral resulting from changes to the federal corporate income tax rate that took effect on January 1, 2018. With respect to the Commission’s assessment, the current level is set to decrease by $294,090, and Eversource will remove that amount from its rates. New consulting costs are 000103 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Page 4 of 6 $379,170 lower than costs currently in rates, so Eversource will also remove that difference. The assessment and consulting costs changes represent a decrease of $673,260. In addition, in Docket DE 17-076, in which the Commission reviewed Eversource’s 2018 REP, there was an adjustment to Eversource’s rates to refund a $689,960 over-collection related to termination of the Medicare tax deferral credit that was to be amortized between July 2011 and December 2016 but continued through June 2017. The over-collection was refunded to customers in rates between July 1, 2017, and June 30, 2018. Eversource proposes to discontinue that credit in this proceeding. The removal of the credit represents an increase of $689,960. The net rate change of these elements is a $16,700 increase in rates. Eversource said that the amount is so small that, even if a new rate were to be computed, the change would not appear in rates. Accordingly, Eversource said that no adjustment to rates is necessary at this time. Eversource testified that its proposed REP vegetation management activities are reasonable and in the public interest, and that because there is no accompanying change in rates, the result is just and reasonable for customers. B. OCA The OCA supported the petition as a bridge to continue the program until the conclusion of a distribution rate case. C. Staff Staff supported the petition but intends to conduct a comprehensive review of all aspects of the program during the planned distribution rate case. III. COMMISSION ANALYSIS We approve Eversource’s revised proposal to continue funding REP vegetation management activities for 2019. Eversource proposes to avoid a rate increase through a cost 000104 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Page 5 of 6 deferral and future offset against savings attributable to the changes in tax laws, which will allow customers to experience the benefits of the tax changes beginning on January 1, 2019. This proposal obviates any customer rate increases to support REP vegetation management activities for 2019. We find Eversource’s planned REP vegetation management activities are in the public interest and consistent with the purpose of the REP. We also find that the absence of a rate change for the REP results in just and reasonable rates. We remind Eversource that it shall continue to file annual reports on the REP activities and expenditures that occur in the prior year, including a narrative as to why those projects were proposed, whether the budget was adhered to, and the effects of REP on safety and reliability. Finally, we approve the adjustments regarding assessment, consulting, and removal of the credit for over-collection of $689,960. Based upon the foregoing, it is hereby ORDERED, the Eversource REP vegetation management activities and proposed budget for 2019 are hereby APPROVED; and it is FURTHER ORDERED, that the proposed adjustments regarding the assessment, consulting costs, and the removal of the credit for over-collection of $689,960, are hereby APPROVED; and it is FURTHER ORDERED, that Eversource file an annual report as set forth herein regarding the REP activities accomplished in 2018. 000105 -6- DE 18-177 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-1 (Temp) Page 6 of 6 By order of the Public Utilities Commission of New Hampshire this twenty-eighth day of December, 2018. Martin P. Honig berg Chairman X"b~~~ -11ttif:{~ Commissioner M~Giaimo Commissioner Attested by: Lori A. Davis Assistant Secretary 000106 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-2 (Temp) Storm cost recovery adjustment a. Amortization of unrecovered storm costs (1 page) b. Detail of major storm balance (1 page) 000107 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-2(a) (Temp) Page 1 of 1 PSNH D.B.A. EVERSOURCE ENERGY AMORTIZATION OF UNRECOVERD STORM COSTS Line Description (A) Actual (B) Reference (C) 1 Funding Balance $ 46,512,913 Account #228430 balance 12/31/18 2 Unrecovered Storm Costs $ 114,987,268 Account #186430 balance 12/31/18 3 Funding over/(under) recovery $ (68,474,355) Line 1 - Line 2 4 Recovery Period (months) 5 Monthly Funding Recovery Amortization $ 1,141,239.25 6 Unrecovered Storm Costs $ 68,474,355 Line 3 *-1 7 Deferred Taxes @ 27.083% $ (18,544,910) Line 6 * -.27083 8 After Tax Storm Cost $ 49,929,445 Line 6 + Line 7 9 Recovery Period (months) 60 60 5 year amortization Line 3 / Line 4 *-1 Line 4 Accumulated After Tax Carrying Charges @ 10 Stipulated Rate of Return 7% $ 9,088,687 11 Monthly Carrying Charges Amortization $ 151,478 Line 10 / Line 9 12 Total Monthly Amortization $ 1,292,717 Line 5 + Line 11 13 Annualized Total Amortization $ 15,512,608 Line 11 * 12 000108 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-2(b) (Temp) Page 1 of 1 PSNH Adjusted Storm Deferral Through 12/31/18 Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Storm 12/20/2013 Pre-staging 3/12/2014 Pre-staging Thanksgiving Storm (2014) 12/9/2014 Pre-staging 1/4/2015 Pre-staging 1/26/2015 Pre-staging 2/15/2015 Pre-staging Spring 2016 Pre-staging MS16 12/29/16 Pre-staging 2/12/17 Pre-staging 2/16/17 Pre-staging Major Storm Mar 15 2017 Major Storm Mar 2 2017 3/14/17 Pre-staging 3/31/17 Pre-staging 10/29/17 Major Storm Major Storm Dec 23 2017 12/25/17 Pre-staging 1/4/18 Pre-staging Major Storm Jan 23 2017 2/7/18 Pre-staging 3/2/18 Pre-staging 3/13/18 Pre-staging Major Storm Mar 8 2018 Major Storm Apr 4 2018 Major Storm Apr 17 2018 Major Storm May 4 2018 Major Storm June 18 2018 Major Storm Oct 15 2018 Major Storm Nov 2 2018 Major Storm Nov 26 2018 Costs EXPSTGD3 EXPSTGA4 STR0614J EXPSTGD4 EXPSTGA5 EXPSTGB5 EXPSTGC5 EXPSTGA6 MS16J006 EXPSTGB6 EXPSTGA7 EXPSTGB7 MS17E006 MS17C006 EXPSTGC7 EXPSTGD7 MS17N006 MS17Q006 EXPSTGF7 EXPSTGA8 MS18A006 EXPSTGB8 EXPSTGC8 EXPSTGD8 MS18C006 MS18D006 MS18E006 MS18F006 MS18G006 MS18N006 MS18Q006 MS18S006 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 4,417,802 200,821 26,264,360 553,009 43,908 993,083 221,295 141,205 4,078,702 1,025,127 161,058 41,464 2,545,359 2,232,942 595,073 346,925 32,144,833 2,086,936 309,778 602,728 929,379 201,086 388,289 371,477 3,623,746 3,123,830 981,429 3,005,497 3,979,443 676,476 949,202 6,397,711 Accumulated Deferred Return $ 1,211,539 53,425 5,708,777 118,296 9,274 209,823 45,191 19,799 514,227 110,709 15,332 2,812 236,147 203,842 56,453 31,323 1,911,326 108,158 16,206 28,877 45,810 8,810 15,872 16,506 147,734 113,392 35,506 100,876 112,629 7,083 5,852 29,851 Total $ Interest Variance 1 Total Adjusted Storm Costs 5,629,341 254,246 31,973,137 671,304 53,183 1,202,906 266,486 161,005 4,592,929 1,135,836 176,390 44,276 2,781,506 2,436,785 651,525 378,248 34,056,159 2,195,093 325,984 631,606 975,190 209,895 404,161 387,982 3,771,480 3,237,222 1,016,935 3,106,373 4,092,072 683,560 955,054 6,427,562 101,838 $ 103,633,974 $ 11,251,456 $ 114,987,268 Notes: 1. Interest calculated too high by same amount for both Funding and Cost accounts following September 2018 offset for 2011-2013 storms. Net zero impact. 000109 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3 (Temp) Deferred tax benefit adjustment a. Commission Order Regarding TCJA (11 pages) b. REP deferral (1 page) c. Stipulated ROR calculations (5 pages) 000110 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 1 of 11 STATE OF NEW HAMPSHIRE PUBLIC UTILITIES COMMISSION DE 18-049 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE d/b/a EVERSOURCE ENERGY Investigation to Determine Rate Effects of Federal and State Corporate Tax Reductions Order Regarding Rate Effects from Tax Reform O R D E R N O. 26,177 September 27, 2018 APPEARANCES: Matthew J. Fossum, Esq., on behalf of Public Service Company of New Hampshire d/b/a Eversource Energy; the Office of the Consumer Advocate by D. Maurice Kreis, Esq., on behalf of residential ratepayers; and Suzanne G. Amidon, Esq., on behalf of Commission Staff. In this order, the Commission recognizes the federal and state corporate tax reductions as a 2018 “Exogenous Event” within the meaning of the 2015 Public Service Company of New Hampshire Restructuring and Rate Stabilization Agreement approved in Docket No. DE 14-238. The Commission directs Eversource to address the rate effects of the tax reductions by March 31, 2019, and request a rate for effect July 1, 2019, that is designed to provide customers with the full benefit of the tax reductions when Eversource files its certification of 2018 Exogenous Events, if, by that time, Eversource has not already done so in a rate case filing. If Eversource files its next rate case for rates effective on or after July 1, 2019, Eversource shall design any requested rate so that it continues to provide customers with the full benefit of the tax reductions. In this manner, the excess revenue under the current rate structure attributable to the tax reductions, will be credited to customers with interest and will begin to be credited no later than July 1, 2019. 000111 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 2 of 11 I. PROCEDURAL HISTORY Effective January 1, 2018, the federal corporate income tax rate decreased from 35 percent to 21 percent, and the New Hampshire Business Profits Tax rate was reduced from 8.2 percent to 7.9 percent. In Investigation to Determine Rate Effects of Federal and State Corporate Tax Reductions, Order No. 26,096 (January 3, 2018), the Commission directed each public utility to file a proposal addressing the effects of those changes no later than April 1, 2018, and to include financial information sufficient to establish a revenue requirement reflecting the impact of those changes on customer rates. As directed, Public Service Company of New Hampshire d/b/a Eversource Energy (Eversource or Company) filed a technical statement on March 30, 2018. The Office of the Consumer Advocate (OCA) filed a letter of participation on April 9, 2018. The Commission issued an Order of Notice on May 30, 2018, scheduling a prehearing conference on June 18. On June 26, 2018, Eversource filed a supplemental technical statement presenting two alternative proposals to its initial technical statement. The Commission issued a Supplemental Order of Notice on June 28, 2018, which scheduled a hearing for July 11. The technical statements, including the attachments and subsequent docket filings, other than any information for which confidential treatment is requested of or granted by the Commission, are posted at http://puc.nh.gov/Regulatory/Docketbk/2018/18-049.html. II. POSITIONS A. Eversource Eversource’s initial technical statement contained: (1) the calculation of the Company’s over-collection of tax liability resulting from the reduced tax rate; 1 (2) a preliminary estimate of the excess deferred income taxes (EDIT); and (3) Eversource’s plans to refund the over1 The Company’s technical statement refers to this as a deferred tax liability. 000112 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 3 of 11 collection and EDIT to customers. Eversource determined the tax rate reductions reduced the annual revenue requirement by $12.281 million, or $1.023 million per month. The Company said it would continue to accrue, with interest, $1.023 million per month to be returned to customers until it files a rate adjustment as part of the Company’s next distribution rate case. Eversource stated it was appropriate to consider the reduced revenue requirement of the income tax rate change in the forthcoming distribution rate case where it would propose to balance the income tax rate change effect with other changes in the revenue requirement. The Company proposed that the EDIT amounts also be addressed as part of the Company’s next distribution rate case. Finally, Eversource proposed to report the status of the EDIT no later than June 1 of each year for the prior calendar year identifying the then current levels of EDIT and the estimated forecast of the EDIT amortizing into the future. Eversource anticipated filing a distribution rate case in 2018, as contemplated in the Commission-approved 2015 Public Service Company of New Hampshire Restructuring and Rate Stabilization Agreement (2015 Agreement). See Public Service Company of New Hampshire d/b/a Eversource Energy, Order No. 25,920 (July 1, 2016) (Eversource’s next distribution rate case cannot take effect prior to July 1, 2017). The Company, however, chose to complete its divestiture of New Hampshire generation assets before filing a distribution rate case. On June 26, 2018, in lieu of a rate case filing, the Company submitted a supplemental technical statement proposing two alternatives to pass the tax benefits collected prior to the rate case along to ratepayers. At hearing, Eversource reiterated the two alternatives submitted in its supplemental technical statement and stated that, as a result of delayed asset divestiture, it had postponed the filing of its next distribution rate case and would not be requesting temporary rates effective 000113 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 4 of 11 August 1, 2018. Alternative one would set aside the monthly $1.023 million in tax savings for storm costs incurred since March 2016. In Docket No. DE 18-058, Eversource petitioned to recover storm costs incurred through March 2016. If approved by the Commission, the recovery of those costs would wholly deplete the Major Storm Cost Reserve. Eversource estimated an additional $60 million in storm costs, plus interest, have accrued since March 2016. Eversource argued the recovery of additional storm costs could result in rate shock and allocating the monthly $1.023 million in tax savings towards payment of the additional storm costs and interest would mitigate that shock. Eversource claimed that using the tax savings in this manner would provide both short- and long-term benefits to ratepayers and the Company. Customers would benefit from a lower storm balance and a lower amount of interest on any resulting deferred storm costs. Alternative two provides for a distribution rate adjustment as governed by the “Exogenous Events” provision (Section III.G) of the 2015 Agreement. Section III.G states: For any of the events defined as State Initiated Cost Change, Federally Initiated Cost Change, Regulatory Cost Reassignment, or Externally Imposed Account Rule Change [Eversource] will be allowed to adjust distribution rates upward or downward (to the extent that the revenue impact of such event is not otherwise captured through another rate mechanism that has been approved by the Commission) if the total distribution revenue impact (positive or negative) of all such events exceeds $1,000,000 … in any calendar year beginning with 2015, until [Eversource’s] next general distribution rate case. Exh. 3 at 3. Eversource argued the change in federal and state corporate income tax rates explicitly qualifies as an Exogenous Event within the meaning of the 2015 Agreement. Section III.G further states that: No later than March 31 of each year until [Eversource’s] next distribution rate case filing, [Eversource] shall file with the Commission, Staff and OCA a Certification of Exogenous Events for the prior calendar year. … Staff and the OCA may make a filing requesting an Exogenous Event rate decrease or contesting an Exogenous Event rate increase proposed by Eversource. 000114 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 5 of 11 Id. Revenue requirement adjustments pursuant to Exogenous Events must be reviewed and approved by the Commission; implemented on and after July 1 after Certification of the Exogenous Event; and allocated proportionally among Eversource’s rate classes based on total distribution revenue by class in effect at the time of the adjustment. Id. at 4-5. The Company asserted that the 2015 Agreement, particularly Section III.G, remains effective until the distribution rate case filing, which was postponed due to slower than anticipated approvals from FERC relative to asset divestiture. The Company believes the delay in approval of its asset divestiture is an event outside of its control. The Company contended that the Commission should not modify the underlying order approving the 2015 Agreement, Order. No. 25,920. The 2015 Agreement terms are binding upon all parties, including the OCA, and modification of the 2015 Agreement would undermine its purpose and possibly invite unknown consequences. Eversource argued that the tax rate change is a 2018 Exogenous Event, because the monthly tax benefit of $1.023 million would be realized in 2018, despite the statutory change having occurred in 2017. As such, the appropriate time to include the event in a Certification of Exogenous Events would be March 31, 2019. Eversource noted that neither Staff nor the OCA filed any claims for reduction in Eversource’s rates by the May 1, 2018, deadline for a 2017 Exogenous Event, as would have been required by the 2015 Agreement. Eversource argued that the full impact of the exogenous changes for 2018 is unknown and additional exogenous events may possibly affect the final amount, altering the total sum included in the certification. Eversource believes that once 2018 has concluded, the final amount can be certified. If Eversource files a rate case, rates can be established to properly account for the new tax rate. If a rate case is not filed, exogenous changes can be reviewed and implemented 000115 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 6 of 11 on July 1, 2019. Eversource stated that customer benefits would be preserved by accruing, with interest, the monthly $1.023 million in tax benefits. Ratepayers would realize the benefit when rates are ultimately adjusted. While Eversource acknowledged that it is currently paying a corporate income tax rate of 21 percent while the rate paid by customers was set based on a 35 percent tax rate, the Company argued the disparity does not render the rates unjust or unreasonable. Eversource claimed that other similar obligations, like the Company’s property taxes and other expenses, increase and decrease over time. Those fluctuations do not cause there to be changes in customer rates, and also do not result in unjust or unreasonable rates. According to Eversource, this is consistent with the 2015 Agreement and would not harm ratepayers because the revenue collected will be repaid with interest when rates are ultimately adjusted. Exh. 2 at 4-6. B. OCA The OCA did not object to Eversource’s calculation of the approximate $12 million annual over-collection or the estimated accumulated deferred income taxes. The OCA asserted that Eversource should have filed the tax law change as a 2017 Exogenous Event because that was the year the tax law passed. The OCA argued that Eversource could not claim the tax changes to be an Exogenous Event within the meaning of the 2015 Agreement, to which the OCA is a party, because the Company failed to file certification of 2017 Exogenous Event by the 2015 Agreement’s March 31, 2018 deadline. In support, the OCA noted Eversource’s initial technical statement considered a rate case filing in 2018 to address the tax rate change and the Company’s resultant decreased revenue requirement. The OCA remarked that the first time Eversource considered the tax changes to be an Exogenous Event was later, at the June 18 prehearing conference, subsequent to 000116 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 7 of 11 Commissioner questioning on the subject. The OCA argued that use of the Exogenous Events provision in the 2015 Agreement would be “manifestly unfair” as it allows the Company to strategically file a rate case and keep money Eversource does not deserve. Hearing Transcript of July 11, 2018, (Tr.) at 98. The OCA further stated that the Commission has authority to conclude the 2015 Agreement Exogenous Events provision no longer applies, as its application would result in unjust and unreasonable rates. The OCA, citing RSA 365:28, argued the Commission could modify the underlying order approving the 2015 Agreement, Order No. 25,920, after notice and hearing. According to the OCA, the Company had the required notice and an opportunity to litigate the issue of the tax rate change “windfall” it receives from ratepayers due to changes in the tax law, and the Commission can and should order Eversource to credit this back to customers. C. Staff Staff did not object to Eversource’s calculation of the difference between the current and the resultant revenue requirement from the tax rate change. Staff, however, recommended the calculation be audited by Staff. Staff noted that Eversource ratepayers are currently paying a rate structured with a 35 percent corporate income tax while, because of the tax rate change, the Company is paying a corporate income tax rate of 21 percent. Staff argued that, as a result, the rates are not just and reasonable as required by RSA 378:5 and RSA 378:7. Staff recommended that the Commission require a ratepayer refund of the tax benefit through the Stranded Cost Recovery Charge (SCRC) mechanism. Staff calculated that would result in an approximate permanent decrease in the SCRC of 0.158 cents per kilowatt hour (kWh) and a temporary decrease of about 0.180 cents per kWh. Applying the credit to the SCRC 000117 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 8 of 11 rate would return the tax rate change benefit as soon as possible. Staff argued that while the decrease would not be uniform among the different customer classes, the rate calculations of the percentage of a penny would not result in a significant impact on the overall SCRC rate. Staff also stated that it would prefer Eversource postpone its rate case filing until after its asset divestiture to present a “clean test year.” Tr. at 114. III. COMMISSION ANALYSIS In Order No. 26,096, the Commission mandated that Eversource file a proposal addressing the effects of changes in corporate tax laws, including financial information sufficient to establish a revenue requirement that reflects the prospective impacts of those changes. The Commission recognized that some utilities had unique circumstances influencing the method and timing of appropriate revenue requirement adjustments reflective of the tax reduction, and indicated that each utility would be considered individually. As relevant here, Eversource’s unique circumstance is that the Exogenous Events provision in the 2015 Agreement remains in effect until Eversource files its next distribution rate case. Having reviewed the record and the arguments of the parties in this docket, we find that, for Eversource, the change in federal and state corporate income tax rates has caused an Exogenous Event in 2018 within the meaning of the 2015 Agreement. We also find that, despite the foreseeability of the tax rate reduction in 2017, the reductions took effect on January 1, 2018, and affects Eversource’s 2018 revenue requirement. It is reasonable for Eversource to include the calculation of the reduced tax effect for rates effective July 1, 2019, unless it files a rate case for rates effective before that date. We are not persuaded by the OCA’s argument that Eversource’s late filing of the 2017 Exogenous Events certification impacts the merits of the Company’s proposal. The changes in 000118 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 9 of 11 corporate income tax rates impact the revenue requirement for calendar year 2018. We also reject the OCA’s argument that Eversource is estopped from claiming the tax law change as an Exogenous Event after it first proposed addressing the reduction in a 2018 rate case. We find that Eversource appropriately postponed filing the distribution rate case until after divestiture was complete. Eversource’s supplemental filing constitutes a good-faith proposal to address the Commission’s directive in Order No. 26,096. We also reject the OCA’s argument that notice in this docket constitutes adequate notice to possible amendment of Order No. 25,920, pursuant to RSA 365:28. We note that nothing in the Order of Notice addressed that issue. The 2015 Agreement is a unique document that constitutes a multi-party settlement of all issues related to the divestiture of Eversource’s generation assets and its provisions are binding and interdependent in the execution of the agreement. As a policy matter, the Commission will refrain from unilaterally modifying the order approving the 2015 Agreement in any significant respect as such modification would disrupt the divestiture process, contrary to the intentions of the signing parties; and, as Eversource observed, have unknown consequences. Staff and OCA’s argument that the tax rate change leads to unjust and unreasonable rates, contrary to RSA 378:5 and RSA 378:7, is more attractive, but ultimately is unavailing. We find that Eversource is not receiving a “windfall” by waiting until next year to adjust rates to account for a reduced tax obligation. Eversource’s second alternative, as explained in its June 26, 2018, supplemental technical statement, achieves the objectives of the OCA and Staff by providing the tax benefit change to customers no later than July 1, 2019. Although delayed, the recalculation of rates and refund of the over-collection accrued with interest will allow customers to receive the full benefit of the changed corporate income tax rate. 000119 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 10 of 11 We understand that Eversource currently anticipates filing a distribution rate case within the next year, and that it may file that rate case either before or after March 31, for rates effective on a date other than July 1, 2019. Currently, Eversource files for rate adjustments twice per year, for rates effective February 1 and August 1. We find that the Exogenous Events provision requires Eversource to calculate a rate adjustment for effect on July 1, 2019, and that July 1, 2019, is the latest date upon which customers should begin to receive the benefit of the federal and state tax reductions. Consequently, unless Eversource files a rate case for rates effective July 1, 2019, or before, that includes a calculation of the tax reductions, and a downward rate adjustment of some type reflecting over-collections, EDIT, interest, and a reduced revenue requirement, we will direct Eversource to include the same in its Exogenous Event certification to be filed no later than March 31, 2019, for rates effective July 1, 2019. If Eversource files for rates effective after July 1, 2019, we will direct Eversource to calculate rates which will continue to provide customers with the benefits of the tax reductions that customers should then be receiving from the adjustments that were effective July 1, 2019. In this manner, customers will receive the full benefit of the tax reductions, and will begin to receive those benefits no later than July 1, 2019. Based upon the foregoing, it is hereby ORDERED, Eversource’s proposal to treat the change in corporate income tax rates as a 2018 Exogenous Event under the 2015 Agreement as depicted in Alternative Two of the Company’s supplemental technical statement filed on June 26, 2018, and as modified in this order, is hereby APPROVED; and it is 000120 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(a) (Temp) Page 11 of 11 000121 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(b) Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY NOVEMBER I, 2017 TO SEPTEMBER 30, 2018 RELIABILITY ENHANCEMENT PROGRAM RECONCILIATION AND FORECASTED ACTMTY THROUGH DECEMBER 31, 2019 JANUARY 1, 2019 TO DECEMBER 31, 2019 RECONCILIATION Forecast January Line Revenue Re�uirement 1 Operation& Maintenance Expense ,, 1b 2 ' 3 $ Trouble Shooter Organization IETT/Hazarri/ROW Return Depreciation Expense Total Revenue Requirements $ 5 Total REP FundingJanuary 1, 2019 - December31, 2019 $ 6 Monthly (Over)/Under Recovery $ •• Carrying Charge Calculation: Beginning Monthly Balance Ending Monthly Balance $ ,o 12 Average Monthly Balance Less: ADIT (2018 = 27.241%) + 2017 Excess ADIT Average Monthly Balance Net of ADIT 13 Carrying Charge (Stipulated Rate of Returnt I 11 14 Cumulative (Over)/Under Recovery plus Carrying Charge $ Forecast February 2019 $ 1,566,667 Forecast March 2019 $ 1,566,667 2019 $ 1,566,667 Fol'llcast May 2019 1,566,667 $ 166,667 166,1567 166,6157 11515,667 166,667 166,667 166,667 166,667 166,667 166,667 166,667 166,667 2,000,000 1,400,000 1,400,000 1,400,000 1,400,000 f,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 16,/300,000 766,478 510,998 2,844,142 762,874 510.998 $ 2,840,539 737,353 510.998 2,815,017 733,639 510.996 $ 2,811,303 729,880 510.996 $ 2,807,545 2019 1,566,667 770,063 510,998 2,847,728 $ (1,505,250) $ Forecast Docket No DE 17-196 Dated 11/16/2018 Attachment CJG-1 Page 18 of 18 April 759,247 510,998 $ 2,836,912 $ 755,604 510,998 2,633,269 Forecast June 2019 1,566,667 $ $ 751,953 510.998 2,829,616 Forecast July 2019 1,566,667 $ $ 748,309 510.998 2,625,974 Forecast August 2019 $ 1,566,667 Forecast September 2019 $ 1,566,667 Forecast October 2019 $ 1,566,667 $ 744,669 510.998 2,822,334 $ 741,022 510.998 2,816,687 $ Forecast November 2019 $ 1,566,667 Forecast December 2019 $ 1,566,667 Total $ 18,800,000 9,001,091 5_131_977 $ 33,933,068 Line 1 + Line 2 + Line3 (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (1,505,250) $ (18,063,000) $ 1,338,892 $ 1,335,289 $ 1,331,662 $ 1,328,019 $ 1,324,368 $ 1,320,724 $ 1,317,084 $ 1,313,437 $ 1,309,767 $ 1,306,053 $ 1,302,295 (957,837) $ 384,841 384,641 1,723,534 $ 1,723,534 3,058,822 $ 3,058,822 4,390,484 $ 4,390,484 5,718,503 $ 5,718,503 7,042,871 $ 7,042,871 8,363,595 $ 8,363,595 9,680,679 $ 9,680,679 10,994,116 $ 10,994,116 12,303,883 $ 12,303,883 13,609,937 $ 13,609,937 14,912,232 (286,598) (67,203) (199,394) 1,054,067 278,013 776,075 2,391,178 642,249 1,748,929 3,724,653 1,005,501 2,719,152 11,648,999 3,164,173 8,464,827 12,956,910 3,520,460 9,436,449 14,261,084 3,875,731 10,385,354 1,342,478 (1.140) $ 383,501 4,437 1,726,631 $ 1 00 . 00 3,072,120 $ 15.547 4,419,329 5,054,493 1,367,763 3,686,730 $ 21.080 5,768,427 7,703,233 2,089,306 5,613,926 6,380,667 1,729,031 4,651,655 $ 26.597 7,119,392 $ 32..099 6,472,215 9,022,137 2,448,589 6,573,548 $ 37,566 9,826,665 10,337,397 2,806,879 7,530,518 $ 43.056 11,183,360 $ 4B.514 12,541,661 $ 53.955 13,901,670 $ 59.361 15,263,346 Reference Line4+Line5 $ 15,870,068 (Line B + Line 9) / 2 Line10 • ADIT Line 10 -Line 11 $ 351.114 Line12 • Stipulated Rate of Return $ 15,263,346 ·Matches carrying charge accruing on laJI: deferral 000122 Line 9 + Line13 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(c) (Temp) Page 1 of 5 Public Service Company of New Hampshire and Subsidiaries Capitalization @ 12/31/2017 - for SC Purposes Only [A] Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Series A is variable rate debt PCRB Series A Tax-Prepaid Ins 2001 PCRB Series A Tax-Exempt-VR PCRB Series B Tax-Prepaid Ins 2001 PCRB Series B Tax-Exempt-FR PCRB Series C Tax-Exempt FMB Series L - 2004 FMB Series M - 2035 FMB Series N - 2017 FMB Series O - 2018 FMB Series P - 2019 FMB Series Q - 2021 FMB Series R - 2021 FMB Series S - 2023 FMB Series S - 2023 Total Debt Balance-LTD 224QA 224QA0 224QB 224QB 224QC 221P3 221P40 2216A0 221NF0 221CV0 221NS0 221NR0 221SF0 221SF0 89,250,000 50,000,000 110,000,000 150,000,000 122,000,000 160,000,000 250,000,000 75,000,000 1,006,250,000 [A] Capitalization--LTD--use net of issuance exp-above Total Equity from above Total Statutory Tax Rate (STR) -- Balance-LTD 990,039,187 660,026,124 1,650,065,311 Acct #s see detail below [B] Unamor Issuance Expense (37,334) (1,004,681) (2,754,394) (1,862,663) (411,087) (1) (82,127) (337,317) (2,016,388) (5,536,725) (1,760,994) (407,102) (16,210,813) [B] Capitalization Percentage 60.0000% 40.0000% 100.0000% [C] Net Balance [A] + [B] (37,334) 88,245,319 (2,754,394) (1,862,663) 49,588,913 (1) 109,917,873 149,662,683 119,983,612 154,463,275 248,239,006 74,592,898 990,039,187 [C] Embedded Cost/Return 4.4174% 8.0000% [D] Annualized Amor. Expense 112,000 301,404 472,182 319,314 23,160 265,481 175,992 628,943 1,712,445 294,067 96,596 4,401,584 [D] Weighted Avg. [B] * [C] 2.6505% 3.2000% 5.8505% [E] Int Rate* [F] Ann. Int. Exp. [A] X [E] 1,746,623 2,800,000 6,600,000 6,750,000 4,941,000 5,120,000 8,750,000 2,625,000 39,332,623 1.96% 4.75% 5.45% 5.25% 5.60% 6.15% 6.00% 4.50% 4.05% 3.20% 3.50% 3.50% [E] Tax Gross-up [D]/ [1-TR] N/A 4.3981% [G] Total Ann. Exp. [D] + [F] [H] Eff. Int. Rate [G]/[C] 112,000 2,048,027 472,182 319,314 2,823,160 6,865,481 6,925,992 5,569,943 6,832,445 9,044,067 2,721,596 43,734,206 [F] Tax-Adjusted Return 4.4174% [G] Return By Month 2.6505% 4.3981% 7.0485% 27.241% 000123 0.587378% Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(c) (Temp) Page 2 of 5 Public Service Company of New Hampshire and Subsidiaries Capitalization @ 03/31/2018 - for SC Purposes Only - UPDATED [A] Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Series A is variable rate debt PCRB Series A Tax-Prepaid Ins 2001 PCRB Series A Tax-Exempt-VR PCRB Series B Tax-Prepaid Ins 2001 PCRB Series B Tax-Exempt-FR PCRB Series C Tax-Exempt FMB Series L - 2004 FMB Series M - 2035 FMB Series N - 2017 FMB Series O - 2018 FMB Series P - 2019 FMB Series Q - 2021 FMB Series R - 2021 FMB Series S - 2023 FMB Series S - 2023 Total Debt Balance-LTD 224QA 224QA0 224QB 224QB 224QC 221P3 221P40 2216A0 221NF0 221CV0 221NS0 221NR0 221SF0 221SF0 89,250,000 50,000,000 110,000,000 150,000,000 122,000,000 160,000,000 250,000,000 75,000,000 1,006,250,000 [A] Capitalization--LTD--use net of issuance exp-above Total Equity from above Total Statutory Tax Rate (STR) -- Balance-LTD 991,071,342 660,714,228 1,651,785,569 Acct #s see detail below [B] Unamor Issuance Expense (9,334) (929,330) (2,636,348) (1,782,834) (405,297) (1) (20,533) (293,319) (1,868,846) (5,159,220) (1,687,477) (386,118) (15,178,658) [B] Capitalization Percentage 60.0000% 40.0000% 100.0000% [C] Net Balance [A] + [B] (9,334) 88,320,670 (2,636,348) (1,782,834) 49,594,703 (1) 109,979,467 149,706,681 120,131,154 154,840,780 248,312,523 74,613,882 991,071,342 [C] Embedded Cost/Return 4.4274% 8.0000% [D] Annualized Amor. Expense 112,000 301,404 472,182 319,314 23,160 246,377 175,992 590,171 1,510,017 294,067 83,936 4,128,620 [D] Weighted Avg. [B] * [C] 2.6565% 3.2000% 5.8565% [E] Int Rate* [F] Ann. Int. Exp. [A] X [E] 2,164,313 2,800,000 6,600,000 6,750,000 4,941,000 5,120,000 8,750,000 2,625,000 39,750,313 2.43% 4.75% 5.45% 5.25% 5.60% 6.15% 6.00% 4.50% 4.05% 3.20% 3.50% 3.50% [E] Tax Gross-up [D]/ [1-TR] N/A 4.3981% [G] Total Ann. Exp. [D] + [F] [H] Eff. Int. Rate [G]/[C] 112,000 2,465,717 472,182 319,314 2,823,160 6,846,377 6,925,992 5,531,171 6,630,017 9,044,067 2,708,936 43,878,932 [F] Tax-Adjusted Return 4.4274% [G] Return By Month 2.6565% 4.3981% 7.0545% 27.241% 000124 0.587878% Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(c) (Temp) Page 3 of 5 Public Service Company of New Hampshire and Subsidiaries Capitalization @ 06/30/2018 - for SC Purposes Only [A] Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Series A is variable rate debt PCRB Series A Tax-Prepaid Ins 2001 PCRB Series A Tax-Exempt-VR PCRB Series B Tax-Prepaid Ins 2001 PCRB Series B Tax-Exempt-FR PCRB Series C Tax-Exempt FMB Series L - 2004 FMB Series M - 2035 FMB Series N - 2017 FMB Series O - 2018 FMB Series P - 2019 FMB Series Q - 2021 FMB Series R - 2021 FMB Series S - 2023 FMB Series S - 2023 Total Debt Balance-LTD 224QA 224QA0 224QB 224QB 224QC 221P3 221P40 2216A0 221NF0 221CV0 221NS0 221NR0 221SF0 221SF0 89,250,000 50,000,000 150,000,000 122,000,000 160,000,000 250,000,000 75,000,000 896,250,000 [A] Capitalization--LTD--use net of issuance exp-above Total Equity from above Total Statutory Tax Rate (STR) -- Balance-LTD 884,678,219 589,785,479 1,474,463,698 Acct #s see detail below [B] Unamor Issuance Expense (93,334) (574,728) (1,694,818) (1,146,123) (268,868) 0 (81,479) (1,398,185) (4,498,498) (1,490,977) (324,773) (11,571,781) [B] Capitalization Percentage 60.0000% 40.0000% 100.0000% [C] Net Balance [A] + [B] (93,334) 88,675,272 (1,694,818) (1,146,123) 49,731,132 0 149,918,521 120,601,815 155,501,502 248,509,023 74,675,227 884,678,219 [C] Embedded Cost/Return 4.2046% 8.0000% [D] Annualized Amor. Expense 112,000 235,698 369,246 249,703 18,111 82,132 97,007 516,316 1,450,392 105,600 245,379 3,481,583 [D] Weighted Avg. [B] * [C] 2.5227% 3.2000% 5.7227% [E] Int Rate* [F] Ann. Int. Exp. [A] X [E] 2,729,265 2,800,000 6,750,000 4,941,000 5,120,000 8,750,000 2,625,000 33,715,265 3.06% 4.75% 5.45% 5.25% 5.60% 6.15% 6.00% 4.50% 4.05% 3.20% 3.50% 3.50% [E] Tax Gross-up [D]/ [1-TR] N/A 4.3981% [G] Total Ann. Exp. [D] + [F] [H] Eff. Int. Rate [G]/[C] 112,000 2,964,963 369,246 249,703 2,818,111 82,132 6,847,007 5,457,316 6,570,392 8,855,600 2,870,379 37,196,848 [F] Tax-Adjusted Return 4.2046% [G] Return By Month 2.5227% 4.3981% 6.9208% 27.241% 000125 0.576735% Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(c) (Temp) Page 4 of 5 Public Service Company of New Hampshire and Subsidiaries Capitalization @ 09/30/2018 - for SC Purposes Only [A] Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Series A is variable rate debt PCRB Series A Tax-Prepaid Ins 2001 PCRB Series A Tax-Exempt-VR PCRB Series B Tax-Prepaid Ins 2001 PCRB Series B Tax-Exempt-FR PCRB Series C Tax-Exempt FMB Series L - 2004 FMB Series M - 2035 FMB Series N - 2017 FMB Series O - 2018 FMB Series P - 2019 FMB Series Q - 2021 FMB Series R - 2021 FMB Series S - 2023 FMB Series S - 2023 Total Debt Balance-LTD 224QA 224QA0 224QB 224QB 224QC 221P3 221P40 2216A0 221NF0 221CV0 221NS0 221NR0 221SF0 221SF0 89,250,000 50,000,000 150,000,000 122,000,000 160,000,000 250,000,000 75,000,000 896,250,000 [A] Capitalization--LTD--use net of issuance exp-above Total Equity from above Total Statutory Tax Rate (STR) -- Balance-LTD 885,468,525 590,312,350 1,475,780,874 Acct #s see detail below [B] Unamor Issuance Expense (65,334) (524,017) (1,615,374) (1,092,398) (264,972) (67,100) (1,278,337) (4,143,352) (1,417,460) (313,132) (10,781,475) [B] Capitalization Percentage 60.0000% 40.0000% 100.0000% [C] Net Balance [A] + [B] (65,334) 88,725,983 (1,615,374) (1,092,398) 49,735,028 149,932,900 120,721,663 155,856,648 248,582,540 74,686,868 885,468,525 [C] Embedded Cost/Return 4.1054% 8.0000% [D] Annualized Amor. Expense 112,000 202,845 317,778 214,898 15,587 57,514 479,390 1,420,580 294,067 46,564 3,161,223 [D] Weighted Avg. [B] * [C] 2.4632% 3.2000% 5.6632% [E] Int Rate* [F] Ann. Int. Exp. [A] X [E] 2,204,475 2,800,000 6,750,000 4,941,000 5,120,000 8,750,000 2,625,000 33,190,475 2.47% 4.75% 5.45% 5.25% 5.60% 6.15% 6.00% 4.50% 4.05% 3.20% 3.50% 3.50% [E] Tax Gross-up [D]/ [1-TR] N/A 4.3981% [G] Total Ann. Exp. [D] + [F] [H] Eff. Int. Rate [G]/[C] 112,000 2,407,320 317,778 214,898 2,815,587 6,807,514 5,420,390 6,540,580 9,044,067 2,671,564 36,351,698 [F] Tax-Adjusted Return 4.1054% [G] Return By Month 2.4632% 4.3981% 6.8613% 27.241% 000126 0.571775% Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-3(c) (Temp) Page 5 of 5 Public Service Company of New Hampshire and Subsidiaries Capitalization @ 12/31/2018 - for SC Purposes Only [A] Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Series A is variable rate debt PCRB Series A Tax-Prepaid Ins 2001 PCRB Series A Tax-Exempt-VR PCRB Series B Tax-Prepaid Ins 2001 PCRB Series B Tax-Exempt-FR PCRB Series C Tax-Exempt FMB Series L - 2004 FMB Series M - 2035 FMB Series N - 2017 FMB Series O - 2018 FMB Series P - 2019 FMB Series Q - 2021 FMB Series R - 2021 FMB Series S - 2023 FMB Series S - 2023 Total Debt Balance-LTD 224QA 224QA0 224QB 224QB 224QC 221P3 221P40 2216A0 221NF0 221CV0 221NS0 221NR0 221SF0 221SF0 50,000,000 150,000,000 122,000,000 160,000,000 250,000,000 75,000,000 807,000,000 [A] Capitalization--LTD--use net of issuance exp-above Total Equity from above Total Statutory Tax Rate (STR) -- Balance-LTD 797,046,162 531,364,108 1,328,410,269 Acct #s see detail below [B] Unamor Issuance Expense 0 (473,305) (1,535,929) (1,038,674) (261,075) (0) (52,721) (1,158,490) (3,788,210) (1,343,943) (301,491) (9,953,838) [B] Capitalization Percentage 60.0000% 40.0000% 100.0000% [C] Net Balance [A] + [B] 0 (473,305) (1,535,929) (1,038,674) 49,738,925 (0) 149,947,279 120,841,510 156,211,790 248,656,057 74,698,509 797,046,162 [C] Embedded Cost/Return 4.3030% 8.0000% [D] Annualized Amor. Expense 261,335 202,846 317,778 214,898 15,587 (0) 57,515 479,388 1,420,571 294,068 46,564 3,310,548 [D] Weighted Avg. [B] * [C] 2.5818% 3.2000% 5.7818% [E] Int Rate* [F] Ann. Int. Exp. [A] X [E] 2,800,000 6,750,000 4,941,000 5,120,000 8,750,000 2,625,000 30,986,000 4.75% 5.45% 5.60% 6.15% 6.00% 4.50% 4.05% 3.20% 3.50% 3.50% [E] Tax Gross-up [D]/ [1-TR] N/A 4.3886% [G] Total Ann. Exp. [D] + [F] [H] Eff. Int. Rate [G]/[C] 261,335 202,846 317,778 214,898 2,815,587 (0) 6,807,515 5,420,388 6,540,571 9,044,068 2,671,564 34,296,548 [F] Tax-Adjusted Return 4.3030% [G] Return By Month 2.5818% 4.3886% 6.9703% 27.083% 000127 0.580860% Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-4 (Temp) Town of Bow property tax adjustment a. Supreme Court decision (4 pages) 000128 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-4 (Temp) Page 1 of 4 Public Service Company of New Hampshire v. Town of Bow, 170 N.H. 539 (2018) 178 A.3d 690 tax-exempt treatment facility in tax abatement matter, where trial court weighed conflicting testimony and issued 19-page order explaining why it found utility's expert's appraisal more persuasive. 170 N.H. 539 Supreme Court of New Hampshire. PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE v. TOWN OF BOW Cases that cite this headnote [3] No. 2016–0668 Argued: October 12, 2017 Opinion Issued: January 11, 2018 Synopsis Background: Public utility brought action against town seeking abatement of taxes as tax-exempt treatment facility. The Superior Court, Merrimack County, Richard B. McNamara, J., granted the abatement, and town appealed. Taxation Market value and sale price; comparable sales The search for fair market value for tax abatement purposes is not an easy one, and is akin to a snipe hunt carried on at midnight on a moonless landscape. Cases that cite this headnote [4] Taxation Hearing The determination of fair market value is a question of fact for tax abatement purposes. [Holding:] The Supreme Court, Lynn, J., held that public utility's expert's appraisal was more credible than town's. Cases that cite this headnote [5] Affirmed. Taxation Utilities in general Taxation Scope of review It is extraordinarily difficult to value public utilities, and the Supreme Court gives the trier of fact considerable deference in this area. West Headnotes (8) [1] Appeal and Error Review for Correctness or Error Appeal and Error Judge as factfinder below in general On appeal, the Supreme Court sustains the findings and rulings of the trial court unless they are lacking in evidentiary support or tainted by error of law. Cases that cite this headnote [2] Taxation Weight and sufficiency Public utility's expert's appraisal was more credible than town's to value the utility as Cases that cite this headnote [6] Taxation Utilities in general The trier of fact may use any one or a combination of five appraisal techniques in valuing public utility property: original cost less depreciation, rate base or net book, comparable sales, cost of alternative facilities, capitalized earnings, and reproduction cost less depreciation; typically all relevant factors must be considered, but a trier of fact need not allocate specific weight to any one of the approaches listed. 1 © 2019 Thomson Reuters. No claim to original U.S. Government Works. 000129 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-4 (Temp) Page 2 of 4 Public Service Company of New Hampshire v. Town of Bow, 170 N.H. 539 (2018) 178 A.3d 690 Cases that cite this headnote [7] Appeal and Error Judge as factfinder below Credibility is for the trial judge to determine as a matter of fact and if the findings could reasonably be made on all the evidence they must stand. Cases that cite this headnote [8] Taxation Valuation The credibility of an appraisal of utilities is a question of fact that the trial court must decide based upon the evidence presented in a given case. Cases that cite this headnote Merrimack Attorneys and Law Firms Sulloway & Hollis, P.L.L.C., of Concord (Margaret H. Nelson and Derek D. Lick on the brief, and Ms. Nelson orally), for the plaintiff. Wescott Law, PA, of Laconia (Paul T. Fitzgerald and Allison M. Ambrose on the brief, and Mr. Fitzgerald orally), for the defendant. Opinion LYNN, J. **691 *540 The defendant, the Town of Bow (town), appeals an order of the Superior Court (McNamara, J.) granting the plaintiff, Public Service Company of New Hampshire (PSNH), an abatement of taxes on its property in the town for tax years 2012 and 2013. We affirm. The trial court found, or the record supports, the following facts. PSNH owns certain special-purpose utility property in the town, including Merrimack Station, two combustion turbines, and a high-voltage regional electric transmission and distribution network. Merrimack Station consists of two coal-fired units that produce steam to rotate turbines and generators to produce electricity. The two combustion turbines are located at the Merrimack Station site, and are, in essence, jet engines that were installed after the northeast blackout in the mid–1960s. They operate only in emergencies and are meant to enable power plants to start up quickly when they lose power. The combustion turbines cannot be remotely turned on and, instead, must be physically turned on in a control room at the Merrimack Station site. The Merrimack Station site also contains a so-called “scrubber.” The scrubber is designed to remove mercury from coal emissions. It was mandated by the New Hampshire Legislature in 2006 to be used in the operation of the Merrimack Station power plants. The scrubber was installed in 2010 and 2011, and went into service with final completion in 2012. The total cost of the scrubber was $422 million. The scrubber has been determined to be a tax-exempt treatment facility and, thus, the parties agree that Merrimack Station's total value must be reduced by the market value of the scrubber to arrive at the final taxable market value. The transmission and distribution network consists of high-voltage transmission lines and a transmission substation at the Merrimack Station site as well as a distribution substation and associated equipment, poles, and wires. The transmission and distribution network conveys a high volume of power throughout the region and also serves a small subset of the town. At trial, the sole issue was the determination of the proper value of this special-purpose utility property for the tax years in question. PSNH presented expert testimony from John P. Kelly of Concentric Energy Advisors regarding the value of the relevant property. The town presented expert testimony from George Sansoucy of George Sansoucy, P.E., LLC. Following a six-day bench trial, the trial court found Kelly's “testimony [to be] more credible than” Sansoucy's and, therefore, ruled that PSNH had met its burden of demonstrating that it was entitled to an abatement for tax years 2012 and 2013 with respect to the disputed property. The town moved for reconsideration, which the court denied, and this appeal followed. 2 © 2019 Thomson Reuters. No claim to original U.S. Government Works. 000130 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-4 (Temp) Page 3 of 4 Public Service Company of New Hampshire v. Town of Bow, 170 N.H. 539 (2018) 178 A.3d 690 *541 [1] On appeal, “[w]e sustain the findings and rulings of the trial court unless they are lacking in [evidentiary] support or tainted by error of law.” Tennessee Gas Pipeline Co. v. Town of Hudson, 145 N.H. 598, 600, 766 A.2d 672 (2000) (quotation omitted). [2] The town argues that the trial court erred by ruling “in favor of PSNH relative to its expert's valuation of Merrimack Station, the combustion turbines, and the transmission and distribution network within” the town. Specifically, with respect to Merrimack Station, the town contends that the trial court erred by failing “to consider the effect of the scrubber as evidence of the substantial value of” Merrimack Station, including that PSNH “would recover its scrubber and operation **692 expenses from ratepayers and continue to generate future cash flow.” The town also maintains that the court erred by accepting Kelly's determination that the highest and best use of Merrimack Station was as a merchant-owned plant, rather than as a regulated utility-owned plant. It further argues that the court erred by crediting Kelly's “methodologies, which significantly understated revenues and overstated expenses” for Merrimack Station, and “resulted in negative cashflows for the Plant and reduced its indicated value.” In addition, the town contends that the court erred by “misapprehend[ing] the purpose of the Plant and its benefits to ratepayers.” It maintains that the court erroneously “failed to consider the value provided to PSNH ratepayers through the Plant's ability to mitigate the high costs of electric power at peak demand periods in the context of Merrimack Station's overall value.” The town further argues that the court erred by finding that the combustion turbines “had a near-zero value” and by failing to account for “a known cash flow stream that is separately” associated with the turbines. According to the town, the court misapprehended the purpose of the turbines and erred by finding that the turbines are “inefficient and, essentially, in poor condition because they are over 50 years old.” The town maintains that, “[n]otwithstanding the age of [the turbines], they are in excellent condition” and will continue to generate income for PSNH “well into the future.” Finally, the town argues that the trial court erred by accepting Kelly's valuation of the transmission and distribution network because Kelly improperly relied upon “the net book value of the [transmission and distribution] network as a basis for his fair market valuation.” The town contends that the court's “ruling in favor of PSNH's net book approach to appraising its [transmission and distribution] network is a substantial divergence from this Court's precedent which disfavors the use of net book value for market valuation of utility property.” *542 [3] [4] [5] [6] “The search for fair market value is not an easy one, and is akin to a snipe hunt carried on at midnight on a moonless landscape.” Appeal of Pennichuck Water Works, 160 N.H. 18, 37, 992 A.2d 740 (2010) (quotation and brackets omitted). The determination of fair market value is a question of fact. Id. It is extraordinarily difficult to value public utilities, and we give the trier of fact considerable deference in this area. Tennessee Gas Pipeline Co., 145 N.H. at 600, 766 A.2d 672. As we have repeatedly stated, the trier of fact may use any one or a combination of five appraisal techniques in valuing public utility property: original cost less depreciation (rate base or net book), comparable sales, cost of alternative facilities, capitalized earnings, and reproduction cost less depreciation. Typically all relevant factors must be considered, but a trier of fact need not allocate specific weight to any one of the approaches listed. Id. (quotation, brackets, and ellipsis omitted). [7] After considering the evidence, which included six days of testimony, voluminous exhibits, and a view of the property, the trial court issued a nineteen-page order explaining why it found Kelly's testimony to be more persuasive than Sansoucy's and thereby accepted his valuations of the disputed property. The town essentially faults the trial court because it found Kelly's valuations more credible than Sansoucy's. “Credibility, of course, is for the trial judge to determine as a matter of fact and if the findings could reasonably be made on all the evidence they must stand.” **693 Southern N.H. Water Co. v. Town of Hudson, 139 N.H. 139, 144, 649 A.2d 847 (1994) © 2019 Thomson Reuters. No claim to original U.S. Government Works. 3 000131 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-4 (Temp) Page 4 of 4 Public Service Company of New Hampshire v. Town of Bow, 170 N.H. 539 (2018) 178 A.3d 690 we have upheld a trier of fact's rejection of the original cost less depreciation, i.e., net book, appraisal technique in a different case, based upon different appraisals, and supported by different testimony, has no bearing upon whether the trial court could properly rely upon that technique in valuing the transmission and distribution network in this case. See Appeal of Pub. Serv. Co. of N.H., 170 N.H. at 97, 165 A.3d 695. As we have stated, “judgment is the touchstone.” Appeal of Pennichuck Water Works, 160 N.H. at 38, 992 A.2d 740 (quotation omitted). Such judgment was properly exercised here. The trial court's lengthy order reveals a careful and thorough consideration of each of the valuation methods, and its ultimate decision reflects this. See Southern N.H. Water Co., 139 N.H. at 141, 649 A.2d 847. (quotation omitted). We find no reason to disturb the court's assessment. Moreover, although Kelly's valuations differed from Sansoucy's, “conflicts in the evidence were to be resolved by the trial judge, who could accept or reject such portions of the evidence presented as he found proper, including that of the expert witnesses.” Id. at 141, 649 A.2d 847 (quotation and brackets omitted). As the fact finder, it was proper for the trial court to weigh the conflicting expert testimony. See LLK Trust v. Town of Wolfeboro, 159 N.H. 734, 739–40, 992 A.2d 666 (2010). Because there is support in the record for the trial court's valuation determination, we cannot find that the court erred as a matter of law in accepting Kelly's appraisals. [8] To the extent that the town argues that we have previously rejected the net book value approach in valuation of utilities, we disagree. We have never held that a single valuation approach or specific combination of approaches is correct as a matter of law. Appeal of Pub. Serv. Co. of N.H., 170 N.H. 87, 97, 165 A.3d 695 (2017). To the contrary, the credibility of an appraisal is a question of fact that the trial court must decide based upon the evidence *543 presented in a given case. Id. This is why the trier of fact is given considerable deference regarding determinations of fair market value and “need not allocate specific weight to any one of the approaches listed.” Appeal of N.H. Elec. Coop., 170 N.H. 66, 76, 164 A.3d 1013 (2017) (quotation omitted). The fact that End of Document Accordingly, we cannot say that the trial court erred by granting PSNH an abatement of taxes on its property in the town for tax years 2012 and 2013. Affirmed. DALIANIS, C.J., and HICKS, BASSETT, and HANTZ MARCONI, JJ., concurred. All Citations 170 N.H. 539, 178 A.3d 690 © 2019 Thomson Reuters. No claim to original U.S. Government Works. 4 © 2019 Thomson Reuters. No claim to original U.S. Government Works. 000132 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5 (Temp) Regulatory assessment adjustment a. Commission Order approving assessment collection method and corresponding rate increase (7 pages) b. Summary of Account 928000 activity (1 page) c. NHPUC assessment invoices from 2018 and 2019 (1 page) d. Budget-to-actual analysis (1 page) e. Consultant expenses (Docket No. DE 17-160) (1 page) 000133 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 1 of 7 STATE OF NEW HAMPSHIRE PUBLIC UTILITIES COMMISSION DE 14-347 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Petition to Amend Assessment Collection Method Order Approving Assessment Collection Method Amendment and Distribution Rate Increase O R D E R N O. 25,743 December 29, 2014 APPEARANCES: Matthew J. Fossum, Esq., for Public Service Company of New Hampshire; the Office of the Consumer Advocate, by Susan W. Chamberlin, Esq., on behalf of residential ratepayers; and David K. Wiesner, Esq., for the Staff of the Public Utilities Commission. In this order, the Commission approves an amendment to the method by which Public Service Company of New Hampshire recovers and collects the Commission’s assessment under RSA 363-A. The approved change results in an average increase to PSNH’s base distribution rates of 0.039¢ per kilowatt-hour, effective on January 1, 2015. I. PROCEDURAL HISTORY Public Service Company of New Hampshire (PSNH or the Company) filed a Petition to Amend Assessment Collection Method (Petition), in which it proposed to modify the means by which it recovers and collects the Commission’s utility assessment under RSA 363-A, as amended by recently-enacted legislation. PSNH requested an effective date for the proposed changes of January 1, 2015. The Commission issued an Order of Notice scheduling a public hearing and setting a deadline for the filing of petitions to intervene. No petition to intervene was filed, but a notice of participation was filed by the Office of Consumer Advocate (OCA). The public hearing was held before the Commission on December 18, 2014. 000134 -2- DE 14-347 II. Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 2 of 7 POSITIONS OF THE PARTIES AND STAFF A. PSNH The Petition proposes to amend the manner in which PSNH collects funds relating to the Commission’s expense assessment under RSA 363-A, as amended by Senate Bill 324 passed during the 2014 legislative session, Laws of 2014, Chapter 136 (SB 324). Under SB 324, all amounts assessed to electric distribution utilities are to be collected through their distribution rates, with the exception of the sum of $10,000 required to be collected from the utility’s energy service or default service customers.1 RSA 363-A:6, I. SB 324 also provides that the Commission shall by order establish rate recovery mechanisms for each electric distribution utility that adjust annually to recover any change in the utility’s annual assessment. RSA 363-A:6, III. To comply with the statutory requirements of RSA 363-A:6, PSNH proposes to amend its distribution rate to recover through that rate all assessed amounts, with the exception of $10,000 to be included in its energy service rate. PSNH’s filing identifies the amount of the assessment currently included in the energy service and transmission rates that must now be included in its base distribution rates, and includes supporting schedules showing the calculation of the adjustment to the base distribution rates necessary to meet the new statutory requirements. In support of its Petition, PSNH filed the testimony of Christopher J. Goulding, together with related attachments. In his pre-filed testimony, Mr. Goulding explained how, in consultation with other New Hampshire utilities, PSNH participated in the development of a proposed method to implement the changes required by SB 324. See Exhibit 1 at 6. Under that proposed method, 1 “An amount equal to the amount assessed directly to a competitive electric power supplier under RSA 363-A:2, III ($10,000) shall be collected from the energy service or default service customers of each electric distribution utility….” RSA 363-A:6, I. 000135 -3- DE 14-347 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 3 of 7 PSNH identified a current level of assessment cost in its base distribution rates and established that level of cost to be a fixed base amount against which any change in its annual assessment may be calculated. Id. In this way, the amount of the assessment already included in PSNH’s distribution rates would not be double counted. Id. The balance of the assessment amount (plus or minus) would be removed from the transmission and energy service rates and flow through to all distribution customers as an annual distribution rate adjustment. Id. Mr. Goulding noted that the amounts previously included in PSNH’s energy service rates have already been removed from the proposed rate calculation under consideration by the Commission in Docket No. DE 14-235 [PSNH’s 2015 Default Service Rate proceeding]. Id. The amount of the assessment included in PSNH’s transmission rates will be removed and reconciled at the time of its next adjustment of the Transmission Cost Adjustment Mechanism (TCAM) in mid-2015. Id. To implement the proposed changes, PSNH has requested an average distribution rate change of 0.039¢ per kilowatt-hour (kWh). Id. Because its last rate case was decided more than 12 months ago, PSNH proposes to use the Fiscal Year 2014 assessment amount allocated to distribution of $1,017,157 (representing the $3,413,278 total assessment amount multiplied by the 29.8% distribution allocation factor) for the period July 2013 to June 2014 as the baseline to offset against the Fiscal Year 2015 assessment amount of $4,158,785.00. See Exhibit 1 at 6-7, and Attachments CJG-1, CJG-2, and CJG-3. After subtraction of the sum of $10,000 charged to the energy service rate, as required under RSA 363-A:6, I, the difference between the $1,017,157 base line and the offset amount of approximately $4,149,000 would be calculated as approximately $3,132,000. See Exhibit 1 at 8. This amount would be divided by PSNH’s forecasted MWh sales of 7,940,388 to calculate the average distribution rate increase of 0.039¢ per kWh. Id. 000136 -4- DE 14-347 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 4 of 7 At hearing, the Company introduced Exhibits 2 and 3, which contain detailed and specific calculations of monthly distribution rates, proposed rate changes for different customer classes, and typical bill comparisons for residential service customers. See Exhibits 2 and 3. Because PSNH does not have an available and appropriate reconciling mechanism, according to Mr. Goulding, the adjustment must be to its base distribution rates. See Exhibit 1 at 7. PSNH requested that the Commission approve this proposed modification of its distribution rates effective as of January 1, 2015. Id. In the Petition, PSNH noted that RSA 363-A:6 provides that the Commission “shall by order establish rate recovery mechanisms for any public utility,” which rate recovery mechanisms “shall adjust annually to recover any change in a utility' s annual assessment.” Petition at 3. PSNH requested that the Commission “establish a reconciling process as required by SB 324 and as described,” but PSNH did not propose any particular reconciling mechanism in its filing. Id. Mr. Goulding testified that, In that the assessment recovery mechanism is to be adjusted annually, it would likely make sense to establish a reconciling mechanism that would address these costs without requiring adjustments to PSNH’s base distribution rates. PSNH may propose to establish a separate reconciling mechanism for assessment costs, or other appropriate costs, as part of its next distribution rate case. At this time, however, for administrative ease PSNH is proposing only to amend its base distribution rates. See Exhibit 1 at 7. At hearing, Mr. Goulding testified that, only if future increases or decreases in the assessment amount were significant enough to drive a rate change, would the Company likely seek a further adjustment to its distribution rates. See Transcript of December 18, 2014, Hearing (Tr.) at 14-15. Mr. Goulding clarified that the rate adjustment issue would not be relevant until after the new assessment invoice is issued by the Commission in July or August of next year. Tr. at 18. He further acknowledged that, if a rate change were warranted by future 000137 -5- DE 14-347 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 5 of 7 changes in the assessment level, the Company could make a similar filing seeking to adjust base distribution rates in the absence of a separate reconciling or tracking mechanism. Tr. at 19. B. OCA The OCA noted that the change in collection of most assessment costs from distribution customers is required under the statute and is appropriate because all electric customers benefit from the activities of the Commission. The OCA stated that it accepts the Company’s proposal to amend its assessment collection methodology with the resulting increase in its base distribution rates. Tr. at 21. C. Staff Commission Staff stated that PSNH’s proposed modification of its assessment collection method represents a reasonable means of effecting the SB 324 statutory amendments to RSA 363-A. Staff agreed that PSNH’s calculations and proposed distribution rate increase are reasonable and appropriate adjustments designed to comply with the new statutory requirements. With respect to PSNH’s request in the Petition that the Commission establish a reconciling process that would adjust annually to recover changes in PSNH’s annual assessment, Staff noted that the Company had not proposed a specific reconciling mechanism for the Commission’s consideration and that the adjustment issue would not be relevant until the next assessment invoice is issued in mid-2015. Staff further noted Mr. Goulding’s testimony that any future change in the level of the annual assessment might well not have a material effect warranting an adjustment to PSNH’s distribution rates. Staff recommended that the Commission not establish a reconciling mechanism at this time, but permit the Company to file a rate adjustment proposal, if and when it seeks to increase or decrease distribution rates as warranted by future changes in the level of the Commission’s assessment. Tr. at 21-22. 000138 -6- DE 14-347 III. Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 6 of 7 COMMISSION ANALYSIS The Company’s Petition proposes an increase to its base distribution rates to comply with the requirements of RSA 363-A:6, as added to the assessment statute by SB 324. We therefore must determine whether the resulting rates are just and reasonable pursuant to RSA 378:5 (“Whenever any schedule shall be filed with the commission stating new and higher rates … which the public utility filing the same proposes to put into force, the commission may investigate the reasonableness of such proposed rates”), and RSA 378:8 (the applicant carries “the burden of proving the necessity of” charging a higher rate). The Commission has reviewed the proposed amendment to PSNH’s assessment collection method and the resulting increase to its base distribution rates, and has concluded these proposals represent a just and reasonable means of compliance with the new requirements of the Commission assessment statute, RSA 363-A, as amended by SB 324. With respect to the request in the Petition that the Commission establish a reconciling process that would adjust annually to recover any change in PSNH’s annual assessment, the Commission agrees with Staff that establishing such a process or mechanism at this time would be premature. The Company has not proposed a specific reconciling or adjustment mechanism for the Commission’s consideration. The rate adjustment issue will not be relevant until after the new assessment invoice is issued next year, and the Company anticipates that the effect of any change in the assessment amount might not be significant enough to support a rate change proposal. The Commission therefore declines to establish an annually-adjusting rate recovery mechanism at this time, and instead directs the Company to file a rate adjustment proposal if and when it seeks to increase or decrease its distribution rates based on changes in the amount of the assessment under RSA 363-A. 000139 - 7- DE 14-347 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(a) (Temp) Page 7 of 7 Based upon the foregoing, it is hereby ORDERED, that PSNH's petition to amend its assessment collection method and increase its distribution rates as of January 1, 2015, is GRANTED; and it is FURTHER ORDERED, that PSNH shall file conforming tariffs within 20 days of the date of this Order consistent with N.H. Code Admin. Rules Puc 1603.02. By order of the Public Utilities Commission of New Hampshire this twenty-ninth day of December, 2014. /U4?~ Chairman Robert R. Scott Commissioner Attested by: ~A - LK. Debra A. Howland Executive Director 000140 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(b) (Temp) Page 1 of 1 Regulatory Assessments Account #928000 Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Balance Account# 928000 (Excluding Labor & OH) Test Year Normalization Books Adjustment $ 5,491,189 Non Docket Consultant Expenses Adjust Assessment to latest NHPUC FY 2019 NHPUC Assessment Bill (less $10k recovered via Energy Service Rates) Defer(Reg Liability) NHPUC FY 2018 NHPUC Assessment under base amount in rates (Recovery in DE 18-177) Amortized July 2017 to December 2017 Deferred FY 2018 NHPUC Assessment (DE 17-160) Amortized NHPUC Deferred 2016 & 2017 Consultant Deferral (DE 17-160) - Total $ 5,491,189 WORKPAPER CALCULATION: Q1 2018 Assessment (less $2,500 to Energy Service) Q2 2018 Assessment (less $2,500 to Energy Service) Q3 2018 Assessment (less $2,500 to Energy Service) Q4 2018 Assessment (less $2,500 to Energy Service) NHPUC Assessment Total Amortized July 2017 to December 2017 Deferred FY 2018 NHPUC Assessment (DE 17-160) Amortized NHPUC Deferred 2016 & 2017 Consultant Deferral (DE 17-160) Defer(Reg Liability) NHPUC FY 2018 NHPUC Assessment under base amount in rates (Recovery in DE 18-177) Misc Consulant Invoice Grand Total $ $ $ $ $ $ $ $ $ $ 1,373,464 1,373,464 585,348 1,393,657 4,725,933 239,089 430,569 95,388 210 5,491,189 Adjusted Test Year $ (210) $ (95,387) (239,089) (430,569) 40,385 - $ (765,255) $ 40,385 Pro-Forma Adjustment Rate Year Line 22 Reference Line 21 Page 3 Total - $10,000 Energy Service - Line 17 Page 4 NOTE A Page 4 NOTE B Page 5 $ - $ 4,766,319 Page 3 000141 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(c) (Temp) Page 1 of 2 000142 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(c) (Temp) Page 2 of 2 000143 Public Servce Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(d) (Temp) Page 1 of 1 000144 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-3 (Temp) Schedule EHC/TMD-5(e) (Temp) Page 1 of 1 Docket No. DE 17-xxx Dated 10/20/2017 Attachment OG-1 Page 3 of 5 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE DIB/A EVERSOURCE ENERGY JANUARY I, 2018 DISTRIBUTION CHANGE DUE FOR PROCEEDING CONSULTANT EXPENSES Line 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Docket Description Docket No. Vendor Name Grid Mod DE 15-296 Raab Associates DE 15-296 Grid Mod Synapse Energy Economics DE 15-296 Grid Mod Raab Associates Grid Mod DE 15-296 Synapse Energy Economics DE 15-296 Grid Mod Synapse Energy Economics Grid Mod DE 15-296 Raab Associates DE 15-296 Grid Mod Synapse Energy Economics Grid Mod DE 15-296 Raab Associates DE 15-296 Grid Mod Raab Associates DE 15-296 Synapse Energy Economics Grid Mod DE 15-296 Grid Mod Raab Associates Synapse Energy Economics Grid Mod DE 15-296 DE 15-296 Grid Mod Raab Associates Grid Mod DE 15-296 Synapse Energy Economics Grid Mod DE 15-296 Raab Associates DE 15-296 Synapse Energy Economics Grid Mod Grid Mod Raab Associates DE 15-296 DE 15-296 Synapse Energy Economics Grid Mod DE 15-296 Raab Associates Grid Mod Grid Mod Synapse Energy Economics DE 15-296 Grid Mod DE 15-296 Raab Associates Synapse Energy Economics DE 15-296 Grid Mod DE 15-296 Synapse Energy Economics Grid Mod DE 15-296 Grid Mod Synapse Energy Economics Grid Mod Raab Associates DE 15-296 DE 15-296 Grid Mod Raab Associates Net Metering DE 16-576 DayMark Energy Advisors Net Metering DayMark Energy Advisors DE 16-576 DE 16-576 Net Metering Strategen Consulting DayMark Energy Advisors Net Metering DE 16-576 DE 16-576 DayMark Energy Advisors Net Metering Net Metering DayMark Energy Advisors DE 16-576 Net Metering DayMark Energy Advisors DE 16-576 DE 16-576 DayMark Energy Advisors Net Metering Net Metering Strategen Consulting DE 16-576 Strategen Consulting Net Metering DE 16-576 DE 16-576 Strategen Consulting Net Metering DE 16-576 DayMark Energy Advisors Net Metering Strategen Consulting Net Metering DE 16-576 Total Grid Mod & Net Metering Proceeding Costs Invoice Date 05/10/2016 05/10/2016 05/17/2016 05/18/2016 06/16/2016 06/16/2016 07/18/2016 07/18/2016 08/15/2016 08/24/2016 09/15/2016 09/26/2016 10/10/2016 10/21/2016 11/14/2016 11/14/2016 12/14/2016 12/22/2016 01/03/2017 01/20/2017 02/08/2017 02/27/2017 04/05/2017 04/21/2017 05/04/2017 05/11/2017 09/19/2016 10/19/2016 11/15/2016 11/28/2016 12/21/2016 01/19/2017 02/23/2017 03/10/2017 03/22/2017 04/21/2017 05/12/2017 05/25/2017 07/13/2017 Invoice# 11709 11712 11716 11719 11726 11723 11735 11732 11740 11747 11751 11759 11763 11774 11785 11788 11804 11810 11815 11823 11827 11844 11859 11875 11883 11888 11754 11769 11791 11796 11807 11820 11840 11849 11855 11872 11891 11895 11908 Invoice Amount 4,869 $ 4,615 8,952 5,698 6,500 9,213 5,325 10,452 3,128 633 3,025 814 7,959 6,008 7,423 3,891 7.477 3,267 7,319 4,253 6,310 3,858 4,932 3,179 9,892 545 22,648 18,397 40,549 20,061 56,068 43,162 21,739 9,455 12,910 4,866 1,577 25,224 14,372 430,569 $ 000014 000145 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedules EHC/TMD-1 through 9 April 26, 2019 Filing PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE TABLE OF CONTENTS - SUPPLEMENTAL EXHIBITS 1 Schedule EHC/TMD-1 (Temp) 2018 FERC Form 1 (Annual) 2 Schedule EHC/TMD-2 (Temp) PSNH d/b/a Eversource 2018 4Q NHPUC Form F-1 3 Schedule EHC/TMD-3 (Temp) NH & Federal Income Tax Factors 4 Schedule EHC/TMD-4 (Temp) Advertising - Above the Line $2,500 or more 5 Schedule EHC/TMD-5 (Temp) Trial Balance as of 12/31/2018 6 Schedule EHC/TMD-6 (Temp) Membership Fees/Dues/Lobbying/Donations - Above the Line 7 Schedule EHC/TMD-7 (Temp) Contractual Services >$100,000 8 Schedule EHC/TMD-8 (Temp) Quarterly Sales Volumes - 2013 -2018 9 Schedule EHC/TMD-9 (Temp) Outstanding Short-term Debt 000146 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-1 (Temp) 2018 FERC Form 1 (Annual ) Public Service Company of New Hampshire 000147 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 1 of 282 Form 1 Approved OMB No.1902-0021 (Expires 12/31/2019) THIS FILING IS Item 1: X An Initial (Original) Submission OR Resubmission No. ____ Form 1-F Approved OMB No.1902-0029 (Expires 12/31/2019) Form 3-Q Approved OMB No.1902-0205 (Expires 12/31/2019) FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature Exact Legal Name of Respondent (Company) Year/Period of Report Public Service Company of New Hampshire End of 2018/Q4 FERC FORM No.1/3-Q (REV. 02-04) 000148 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 2 of 282 INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q GENERAL INFORMATION I. Purpose FERC Form No. 1 (FERC Form 1) is an annual regulatory requirement for Major electric utilities, licensees and others (18 C.F.R. § 141.1). FERC Form No. 3-Q ( FERC Form 3-Q)is a quarterly regulatory requirement which supplements the annual financial reporting requirement (18 C.F.R. § 141.400). These reports are designed to collect financial and operational information from electric utilities, licensees and others subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be non-confidential public use forms. II. Who Must Submit Each Major electric utility, licensee, or other, as classified in the Commission’s Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject To the Provisions of The Federal Power Act (18 C.F.R. Part 101), must submit FERC Form 1 (18 C.F.R. § 141.1), and FERC Form 3-Q (18 C.F.R. § 141.400). Note: Major means having, in each of the three previous calendar years, sales or transmission service that exceeds one of the following: (1) one million megawatt hours of total annual sales, (2) 100 megawatt hours of annual sales for resale, (3) 500 megawatt hours of annual power exchanges delivered, or (4) 500 megawatt hours of annual wheeling for others (deliveries plus losses). III. What and Where to Submit (a) Submit FERC Forms 1 and 3-Q electronically through the forms submission software. Retain one copy of each report for your files. Any electronic submission must be created by using the forms submission software provided free by the Commission at its web site: http://www.ferc.gov/docs-filing/forms/form-1/elec-subm-soft.asp. The software is used to submit the electronic filing to the Commission via the Internet. (b) The Corporate Officer Certification must be submitted electronically as part of the FERC Forms 1 and 3-Q filings. (c) Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders. Unless eFiling the Annual Report to Stockholders, mail the stockholders report to the Secretary of the Commission at: Secretary Federal Energy Regulatory Commission 888 First Street, NE Washington, DC 20426 (d) For the CPA Certification Statement, submit within 30 days after filing the FERC Form 1, a letter or report (not applicable to filers classified as Class C or Class D prior to January 1, 1984). The CPA Certification Statement can be either eFiled or mailed to the Secretary of the Commission at the address above. FERC FORM 1 & 3-Q (ED. 03-07) i 000149 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 3 of 282 The CPA Certification Statement should: a) Attest to the conformity, in all material aspects, of the below listed (schedules and pages) with the Commission's applicable Uniform System of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and b) Be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 41.10-41.12 for specific qualifications.) Reference Schedules Comparative Balance Sheet Statement of Income Statement of Retained Earnings Statement of Cash Flows Notes to Financial Statements e) Pages 110-113 114-117 118-119 120-121 122-123 The following format must be used for the CPA Certification Statement unless unusual circumstances or conditions, explained in the letter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are reported. “In connection with our regular examination of the financial statements of for the year ended on which we have reported separately under date of , we have also reviewed schedules of FERC Form No. 1 for the year filed with the Federal Energy Regulatory Commission, for conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. Our review for this purpose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. Based on our review, in our opinion the accompanying schedules identified in the preceding paragraph (except as noted below) conform in all material respects with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.” The letter or report must state which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist. (f) Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. To further that effort, new selections, “Annual Report to Stockholders,” and “CPA Certification Statement” have been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission’s website at http://www.ferc.gov/help/how-to.asp. (g) Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 1 and 3-Q free of charge from http://www.ferc.gov/docs-filing/forms/form-1/form-1.pdf and http://www.ferc.gov/docs-filing/forms.asp#3Q-gas . IV. When to Submit: FERC Forms 1 and 3-Q must be filed by the following schedule: FERC FORM 1 & 3-Q (ED. 03-07) ii 000150 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 4 of 282 a) FERC Form 1 for each year ending December 31 must be filed by April 18th of the following year (18 CFR § 141.1), and b) FERC Form 3-Q for each calendar quarter must be filed within 60 days after the reporting quarter (18 C.F.R. § 141.400). V. Where to Send Comments on Public Reporting Burden. The public reporting burden for the FERC Form 1 collection of information is estimated to average 1,168 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the FERC Form 3-Q collection of information is estimated to average 168 hours per response. Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)). FERC FORM 1 & 3-Q (ED. 03-07) iii 000151 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 5 of 282 GENERAL INSTRUCTIONS I. Prepare this report in conformity with the Uniform System of Accounts (18 CFR Part 101) (USofA). Interpret all accounting words and phrases in accordance with the USofA. II. Enter in whole numbers (dollars or MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts. III Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact. IV. For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3. V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions (see VII. below). VI. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses. VII For any resubmissions, submit the electronic filing using the form submission software only. Please explain the reason for the resubmission in a footnote to the data field. VIII. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized. IX. Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used. Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows: FNS - Firm Network Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. "Self" means the respondent. FNO - Firm Network Service for Others. "Firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. LFP - for Long-Term Firm Point-to-Point Transmission Reservations. "Long-Term" means one year or longer and” firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-to-Point Transmission Reservations" are described in Order No. 888 and the Open Access Transmission Tariff. For all transactions identified as LFP, provide in a footnote the FERC FORM 1 & 3-Q (ED. 03-07) iv 000152 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 6 of 282 termination date of the contract defined as the earliest date either buyer or seller can unilaterally cancel the contract. OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the terms of the Open Access Transmission Tariff. "Long-Term" means one year or longer and “firm” means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide in a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally get out of the contract. SFP - Short-Term Firm Point-to-Point Transmission Reservations. Use this classification for all firm point-to-point transmission reservations, where the duration of each period of reservation is less than one-year. NF - Non-Firm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. OS - Other Transmission Service. Use this classification only for those services which can not be placed in the above-mentioned classifications, such as all other service regardless of the length of the contract and service FERC Form. Describe the type of service in a footnote for each entry. AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. DEFINITIONS I. Commission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization. II. Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in whose behalf the report is made. FERC FORM 1 & 3-Q (ED. 03-07) v 000153 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 7 of 282 EXCERPTS FROM THE LAW Federal Power Act, 16 U.S.C. § 791a-825r Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with: (3) ’Corporation' means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include 'municipalities, as hereinafter defined; (4) 'Person' means an individual or a corporation; (5) 'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof; (7) 'municipality means a city, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the Laws thereof to carry and the business of developing, transmitting, unitizing, or distributing power; ...... (11) "project' means. a complete unit of improvement or development, consisting of a power house, all water conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, or fore bay reservoirs directly connected therewith, the primary line or lines transmitting power there from to the point of junction with the distribution system or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unit or any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy of which are necessary or appropriate in the maintenance and operation of such unit; "Sec. 4. The Commission is hereby authorized and empowered (a) To make investigations and to collect and record data concerning the utilization of the water 'resources of any region to be developed, the water-power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity, development -costs, and relation to markets of power sites; ... to the extent the Commission may deem necessary or useful for the purposes of this Act." "Sec. 304. (a) Every Licensee and every public utility shall file with the Commission such annual and other periodic or special* reports as the Commission may be rules and regulations or other prescribe as necessary or appropriate to assist the Commission in the -proper administration of this Act. The Commission may prescribe the manner and FERC Form in which such reports salt be made, and require from such persons specific answers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and Liabilities, capitalization, net investment, and reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies*.10 FERC FORM 1 & 3-Q (ED. 03-07) vi 000154 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 8 of 282 "Sec. 309. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, and rescind such orders, rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe the FERC Form or FERC Forms of all statements, declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and the time within which they shall be field..." General Penalties The Commission may assess up to $1 million per day per violation of its rules and regulations. See FPA § 316(a) (2005), 16 U.S.C. § 825o(a). FERC FORM 1 & 3-Q (ED. 03-07) vii 000155 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 9 of 282 FERC FORM NO. 1/3-Q: REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER IDENTIFICATION 01 Exact Legal Name of Respondent Public Service Company of New Hampshire 02 Year/Period of Report 2018/Q4 End of 03 Previous Name and Date of Change (if name changed during year) / / 04 Address of Principal Office at End of Period (Street, City, State, Zip Code) 780 North Commercial Street, Manchester, NH 03101 05 Name of Contact Person Paul J. Parsons 06 Title of Contact Person Manager Rev & Reg Account 07 Address of Contact Person (Street, City, State, Zip Code) 107 Selden Street, Berlin, Connecticut 06037-1616 08 Telephone of Contact Person,Including 09 This Report Is Area Code (1) X An Original (860) 665-2740 (2) A Resubmission 10 Date of Report (Mo, Da, Yr) / / ANNUAL CORPORATE OFFICER CERTIFICATION The undersigned officer certifies that: I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts. 01 Name 03 Signature 04 Date Signed Jay S. Buth (Mo, Da, Yr) 02 Title Jay S. Buth Vice President, Controller & CAO 04/12/2019 Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction. FERC FORM No.1/3-Q (REV. 02-04) Page 1 000156 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 10 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of LIST OF SCHEDULES (Electric Utility) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line No. Title of Schedule Reference Page No. (b) (a) 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 4 Officers 104 5 Directors 105 6 Information on Formula Rates 106(a)(b) 7 Important Changes During the Year 108-109 8 Comparative Balance Sheet 110-113 9 Statement of Income for the Year 114-117 10 Statement of Retained Earnings for the Year 118-119 11 Statement of Cash Flows 120-121 12 Notes to Financial Statements 122-123 13 Statement of Accum Comp Income, Comp Income, and Hedging Activities 122(a)(b) 14 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 200-201 15 Nuclear Fuel Materials 202-203 16 Electric Plant in Service 204-207 17 Electric Plant Leased to Others 213 18 Electric Plant Held for Future Use 214 19 Construction Work in Progress-Electric 216 20 Accumulated Provision for Depreciation of Electric Utility Plant 219 21 Investment of Subsidiary Companies Remarks (c) Not Applicable Not Applicable 224-225 22 Materials and Supplies 227 23 Allowances 228(ab)-229(ab) 24 Extraordinary Property Losses 230 Not Applicable 25 Unrecovered Plant and Regulatory Study Costs 230 Not Applicable 26 Transmission Service and Generation Interconnection Study Costs 231 27 Other Regulatory Assets 232 28 Miscellaneous Deferred Debits 233 29 Accumulated Deferred Income Taxes 234 30 Capital Stock 250-251 31 Other Paid-in Capital 253 32 Capital Stock Expense 254 33 Long-Term Debt 34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261 35 Taxes Accrued, Prepaid and Charged During the Year 262-263 36 Accumulated Deferred Investment Tax Credits 266-267 FERC FORM NO. 1 (ED. 12-96) None 256-257 Page 2 000157 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 11 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of LIST OF SCHEDULES (Electric Utility) (continued) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line No. Title of Schedule Reference Page No. (b) (a) 37 Other Deferred Credits Remarks (c) 269 38 Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273 39 Accumulated Deferred Income Taxes-Other Property 274-275 40 Accumulated Deferred Income Taxes-Other 276-277 41 Other Regulatory Liabilities 278 42 Electric Operating Revenues 300-301 43 Regional Transmission Service Revenues (Account 457.1) 302 44 Sales of Electricity by Rate Schedules 304 45 Sales for Resale 310-311 46 Electric Operation and Maintenance Expenses 320-323 47 Purchased Power 326-327 48 Transmission of Electricity for Others 328-330 49 Transmission of Electricity by ISO/RTOs 331 50 Transmission of Electricity by Others 332 51 Miscellaneous General Expenses-Electric 335 52 Depreciation and Amortization of Electric Plant 336-337 53 Regulatory Commission Expenses 350-351 54 Research, Development and Demonstration Activities 352-353 55 Distribution of Salaries and Wages 354-355 56 Common Utility Plant and Expenses 356 57 Amounts included in ISO/RTO Settlement Statements 397 58 Purchase and Sale of Ancillary Services 398 59 Monthly Transmission System Peak Load 400 60 Monthly ISO/RTO Transmission System Peak Load 400a 61 Electric Energy Account 401 62 Monthly Peaks and Output Not Applicable Not Applicable Not Applicable Not Applicable 401 63 Steam Electric Generating Plant Statistics 402-403 Not Applicable 64 Hydroelectric Generating Plant Statistics 406-407 Not Applicable 65 Pumped Storage Generating Plant Statistics 408-409 Not Applicable 66 Generating Plant Statistics Pages 410-411 Not Applicable FERC FORM NO. 1 (ED. 12-96) Page 3 000158 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 12 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of LIST OF SCHEDULES (Electric Utility) (continued) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line No. Title of Schedule Reference Page No. (b) (a) 67 Transmission Line Statistics Pages 422-423 68 Transmission Lines Added During the Year 424-425 69 Substations 426-427 70 Transactions with Associated (Affiliated) Companies 429 71 Footnote Data 450 Remarks (c) Stockholders' Reports Check appropriate box: Two copies will be submitted X No annual report to stockholders is prepared FERC FORM NO. 1 (ED. 12-96) Page 4 000159 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 13 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of GENERAL INFORMATION 1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept. Jay S. Buth, Vice President - Controller and Chief Accounting Officer 107 Selden Street Berlin, CT 06037-1616 2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized. Incorporated under the laws of the State of New Hampshire on August 16, 1926 3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased. Not Applicable 4. State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated. Manufacture (through August 26, 2018) and delivery of electricity in the State of New Hampshire 5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1) (2) X Yes...Enter the date when such independent accountant was initially engaged: No FERC FORM No.1 (ED. 12-87) PAGE 101 000160 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 14 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 CONTROL OVER RESPONDENT 1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held control over the repondent at the end of the year, state name of controlling corporation or organization, manner in which control was held, and extent of control. If control was in a holding company organization, show the chain of ownership or control to the main parent company or organization. If control was held by a trustee(s), state name of trustee(s), name of beneficiary or beneficiearies for whom trust was maintained, and purpose of the trust. Name of Controlling Organization: Eversource Energy, a Massachusetts business trust and voluntary association headquartered in Boston, Massachusetts and Hartford, Connecticut, is a public utility holding company subject to regulation by the FERC under the Public Utility Company Holding Act of 2005, which wholly and directly owns the respondent. Manner in Which Control was Held: Ownership of Common Stock Extent of Control: 100% FERC FORM NO. 1 (ED. 12-96) Page 102 000161 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 15 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of CORPORATIONS CONTROLLED BY RESPONDENT 1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote. 2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming any intermediaries involved. 3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests. Definitions 1. See the Uniform System of Accounts for a definition of control. 2. Direct control is that which is exercised without interposition of an intermediary. 3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control. 4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the Uniform System of Accounts, regardless of the relative voting rights of each party. Line No. Name of Company Controlled Kind of Business (a) (b) Percent Voting Stock Owned (c) Footnote Ref. (d) 1 2 Properties, Inc. Real Estate 100% 5 Connecticut Yankee Electric Company Nuclear Electric Generation 5.0% 6 (Unit Permanently Closed) 3 4 7 8 Maine Yankee Atomic Power Company Nuclear Electric Generation 9 (Unit Permanently Closed) 5.0% 10 11 Yankee Atomic Electric Company Nuclear Electric Generation 12 (Unit Permanently Closed) 7.0% 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 FERC FORM NO. 1 (ED. 12-96) Page 103 000162 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 16 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of OFFICERS 1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of a respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function (such as sales, administration or finance), and any other person who performs similar policy making functions. 2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous incumbent, and the date the change in incumbency was made. Line No. Title Name of Officer 1 Chairman (b) James J. Judge 2 Chief Executive Officer Werner J. Schweiger 3 President and Chief Operating Officer William J. Quinlan 4 Executive Vice President and General Counsel Gregory B. Butler 5 Executive Vice President and Chief Financial Officer Philip J. Lembo 6 Senior Vice President-Finance and Regulatory 7 (a) and Treasurer 8 Senior Vice President-Transmission 9 Vice President-Supply Chain, Environmental Affairs 10 John M. Moreira Kathleen A. Shea and Property Management 11 Vice President, Controller and Chief Accounting Officer Ellen K. Angley Jay S. Buth 12 Vice President-Energy Supply James G. Daly 13 Vice President-Electric Operations Joseph A. Purington 14 Vice President-Operations Paul E. Ramsey 15 Vice President-Generation William H. Smagula 16 Vice President-Rates and Regulatory Requirements 17 and Treasurer 18 Secretary 19 Assistant Treasurer-Corporate Finance 20 Salary for Year (c) 208,259 Christine L. Vaughan Richard J. Morrison and Cash Management Emilie G. O'Neil 21 22 Salaries are reported in officially filed copies only. 23 24 All salaries disclosed are paid by the respondent. 25 Those salaries not disclosed are either less than the 26 reporting threshold or are paid by Eversource Energy 27 Service Company. 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (ED. 12-96) Page 104 000163 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 17 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 104 Line No.: 7 Column: b Schedule Page: 104 Line No.: 8 Column: b Schedule Page: 104 Line No.: 14 Column: b Schedule Page: 104 Line No.: 15 Column: b Schedule Page: 104 Line No.: 17 Column: b John M. Moreira was elected Senior Vice President-Finance and Regulatory and Treasurer, effective September 12, 2018. Kathleen A. Shea resigned as Senior Vice President-Transmission, effective May 4, 2018. Paul E. Ramsey resigned as Vice President-Operations, effective July 31, 2018. William H. Smagula resigned as Vice President-Generation, effective September 1, 2018. Christine L. Vaughan, formerly Vice President-Rates and Regulatory Requirements and Treasurer, resigned effective July 27, 2018. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000164 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 18 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of DIRECTORS 1. Report below the information called for concerning each director of the respondent who held office at any time during the year. Include in column (a), abbreviated titles of the directors who are officers of the respondent. 2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk. Line No. Name (and Title) of Director (a) Principal Business Address (b) 56 Prospect Street, Hartford, CT 06103 1 Gregory B. Butler 2 (Executive Vice President and General Counsel) 3 4 James J. Judge (Chairman) 800 Boylston Street, Boston, MA 02199 5 6 Philip J. Lembo 7 800 Boylston Street, Boston, MA 02199 (Executive Vice President and Chief Financial Officer) 8 9 Werner J. Schweiger (Chief Executive Officer) 107 Selden Street, Berlin, CT 06037 10 11 12 13 14 15 The Company does not have an Executive Committee. 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO. 1 (ED. 12-95) Page 105 000165 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 19 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 INFORMATION ON FORMULA RATES FERC Rate Schedule/Tariff Number FERC Proceeding Does the respondent have formula rates? X Yes No 1. Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No) accepting the rate(s) or changes in the accepted rate. Line No. FERC Rate Schedule or Tariff Number FERC Proceeding 1 ISO-NE Transmission, Markets and Services Tariff, ER03-1247, ER05-1117, ER19-122, ER19-123 2 Section II, Schedule 21-ES 3 4 ISO-NE Transmission, Markets and Services Tariff, ER05-754, ER18-132 5 Section II, Schedule 20A-ES 6 7 ISO-NE Transmission, Markets and Services Tariff, RT04-2, ER04-116, ER05-374, ER18-1722 8 Section II, Attachment F 9 10 Public Service Company of New Hampshire (New EL86-19 11 England Hydro Lease Corporation) 12 13 Public Service Company of New Hampshire, Rate ER09-1764 14 Schedule FERC No. 127 (Hudson Light and Power 15 Department) 16 17 Public Service Company of New Hampshire, Rate ER09-1764 18 Schedule FERC No. 127 (Massachusetts Municipal 19 Wholesale Electric Company) 20 21 Public Service Company of New Hampshire, Rate ER09-1764 22 Schedule FERC No. 127 (New Hampshire 23 Transmission LLC) 24 25 Public Service Company of New Hampshire, Rate ER09-1764 26 Schedule FERC No. 127 (Taunton Municipal 27 Lighting Plant) 28 29 30 31 32 33 34 35 36 37 38 39 40 41 FERC FORM NO. 1 (NEW. 12-08) Page 106 000166 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 20 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 INFORMATION ON FORMULA RATES FERC Rate Schedule/Tariff Number FERC Proceeding Does the respondent file with the Commission annual (or more frequent) filings containing the inputs to the formula rate(s)? X Yes No 2. If yes, provide a listing of such filings as contained on the Commission's eLibrary website Line No. Accession No. Document Date \ Filed Date Docket No. 1 20170728-5230 07/28/2017 RT04-2-000 2 07/28/2017 ER09-1532-000 Formula Rate FERC Rate Schedule Number or Tariff Number Description Annual New England ParticipatingISO New England Inc. Transmission Transmission Owners Administrative Markets and Services Tariff 3 Regional Network ServiceAttachment F 4 Information Filing 5 6 20180731-5221 07/31/2018 RT04-2-000 7 07/31/2018 ER09-1532-000 Annual New England ParticipatingISO New England Inc. Transmission Transmission Owners Administrative Markets and Services Tariff 8 Regional Network ServiceAttachment F 9 Information Filing 10 11 20180917-5054 09/17/2018 RT04-2-000 12 09/17/2018 ER09-1532-000 13 Supplement to July 31, 2018 ISO New England Inc. Transmission Annual New England ParticipatingMarkets and Services Tariff Transmission Owners Administrative Attachment F 14 Regional Network Service 15 Information Filing 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO. 1 (NEW. 12-08) Page 106a 000167 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 21 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 INFORMATION ON FORMULA RATES Formula Rate Variances 1. If a respondent does not submit such filings then indicate in a footnote to the applicable Form 1 schedule where formula rate inputs differ from amounts reported in the Form 1. 2. The footnote should provide a narrative description explaining how the "rate" (or billing) was derived if different from the reported amount in the Form 1. 3. The footnote should explain amounts excluded from the ratebase or where labor or other allocation factors, operating expenses, or other items impacting formula rate inputs differ from amounts reported in Form 1 schedule amounts. 4. Where the Commission has provided guidance on formula rate inputs, the specific proceeding should be noted in the footnote. Line No. Page No(s). Schedule Column Line No 1 110-111 Comp Balance Sheet (Assets and Other Debt) c 3 2 204-207 Electric Plant In Service (Acct 101 - 103 and 106) 3 219 Accum Provision for Depr of Electric (Account 108) 4 227 Materials and Supplies 5 234 Accumulated Deferred Income Taxes 6 262-263 Taxes Accrued, Prepaid and Charged During Year 7 266 Accum Deferred Investment Tax Credit (Account 255) h 8 8 320-323 Electric Operation and Maintenance Expenses b 112 b,g 58 b 25 c 8 b,c 18 i 20 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (NEW. 12-08) Page 106b 000168 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 22 of 282 Date of Report Year/Period of Report 2018/Q4 End of / / IMPORTANT CHANGES DURING THE QUARTER/YEAR Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears. 1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact. 2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. 3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto, and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission. 4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization. 5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. 6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as appropriate, and the amount of obligation or guarantee. 7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. 8. State the estimated annual effect and nature of any important wage scale changes during the year. 9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. 10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder reported on Page 104 or 105 of the Annual Report Form No. 1, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. 11. (Reserved.) 12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page. 13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. 14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio. PAGE 108 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. FERC FORM NO. 1 (ED. 12-96) Page 108 000169 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 23 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) 1. None 2. None 3. 1. On December 27, 2017, the FERC granted authorization for the sale of Public Service Company of New Hampshire's ("PSNH") thermal-fired generating assets to Granite Shore Power LLC ("Granite Shore") in FERC Docket EC18-12-000. Public Service Company of New Hampshire, 161 FERC ¶ 62,231. On January 10, 2018, PSNH completed the sale to Granite Shore Power, a Delaware limited liability company that is a 50-50 joint venture between Atlas Holdings LLC and CCI Power Asset Holdings LLC of real property, leasehold interests, machinery, equipment and tools comprising PSNH’s thermal-fired electric generating assets at the following stations: Station Name Description Newington Station 400 MW fuel oil- and natural gas-fired electric generation facility located in Newington, New Hampshire Merrimack Station 481 MW coal- and kerosene-fired electric generation facility located in Bow, New Hampshire Schiller Station 155 MW coal-, fuel oil-, kerosene-, natural gas- and biomass-fired electric generation facility located in Portsmouth, New Hampshire Lost Nation Facility 19 MW fuel oil-fired electric generation facility located in Northumberland, New Hampshire White Lake Facility 23 MW kerosene-fired electric generation facility located in Tamworth, New Hampshire The assets were sold pursuant to a Purchase and Sale Agreement, dated as of October 11, 2017, by and between PSNH and Granite Shore. In accordance with the Purchase and Sale Agreement, the original purchase price of $175 million was adjusted to reflect working capital adjustments, closing date adjustments and proration of taxes and fees prior to closing, totaling $58.2 million, resulting in net sale proceeds to PSNH of $116.8 million. Final journal entries were filed with the Commission in Docket No. AC18-181 on July 30, 2018, were supplemented on September 13, 2018 and October 15, 2018, and were approved on December 4, 2018. 2. On February 28, 2018, the FERC granted authorization for the sale of PSNH’s hydro generating FERC FORM NO. 1 (ED. 12-96) Page 109.1 000170 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 24 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) assets to HSE Hydro NH AC, LLC, a Delaware limited liability company ("HSE Hydro") in FERC Docket EC18-42-000, (Public Service Company of New Hampshire, et al., 162 FERC ¶62,122). On July 16, 2018, the FERC approved required license transfers (Public Service Company of New Hampshire, et al., 164 FERC ¶62,028). On August 26, 2018, PSNH completed the sale to HSE Hydro all properties, rights and assets owned by PSNH constituting, or used in and necessary for the operation of, the hydroelectric facilities listed below: Station Name Description Amoskeag Station 18 MW hydroelectric generation facility located in Manchester, New Hampshire P-1893 Ayers Island Station P-2456 9 MW hydroelectric generation facility located in New Hampton, New Hampshire Canaan Station P-7528 1 MW hydroelectric generation facility located in Canaan, Vermont Eastman Falls Station 7 MW hydroelectric generation facility located in Franklin, New Hampshire P-2457 Garvins Falls Station P-1893 Gorham Station P-2288 Hooksett Station P-1893 Jackman Station Unlicensed Smith Station P-2287 12 MW hydroelectric generation facility located in Bow, New Hampshire 2 MW hydroelectric generation facility located in Gorham, New Hampshire 2 MW hydroelectric generation facility located in Hooksett, New Hampshire 4 MW hydroelectric generation facility located in Hillsborough, New Hampshire 18 MW hydroelectric generation facility located in Berlin, New Hampshire The assets were sold pursuant to a Purchase and Sale Agreement, dated as of October 11, 2017, by and between PSNH and HSE Hydro. In accordance with the Purchase and Sale Agreement, the original purchase price of $83 million was adjusted to reflect contractual adjustments totaling $5.8 million, resulting in net proceeds of $77.2 million. The difference between the carrying value of the hydroelectric generation assets and the sale proceeds resulted in a gain of $17.3 million. Final journal entries were filed with the FERC in Docket No. FERC FORM NO. 1 (ED. 12-96) Page 109.2 000171 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 25 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) AC19-70 on February 21, 2019 with a supplement filed on February 28, 2019. 4. None 5. None 6. During 2018, the Company did not assume any obligations as a guarantor of another's performance. The amount of short-term borrowings that may be incurred by PSNH is subject to periodic approval by the New Hampshire Public Utilities Commission (“NHPUC”). Under applicable provisions issued by the NHPUC on December 17, 2010, PSNH is allowed to incur short-term debt not to exceed $330.9 million, which reflects 10 percent of Net Plant of approximately $2.7 billion as of December 31, 2018, plus $60 million. PSNH, Eversource parent, CL&P, NSTAR Gas and Yankee Gas are parties to a five-year $1.45 billion revolving credit facility. The revolving credit facility terminates on December 8, 2023. The revolving credit facility serves to backstop Eversource parent's $1.45 billion commercial paper program. The facility is governed by borrowing sub-limits such that PSNH, Yankee Gas and NSTAR Gas each may draw up to $300 million, CL&P may draw up to $600 million and Eversource parent may draw up to $1.45 billion, subject to the $1.45 billion maximum borrowing limit. As of December 31, 2018, PSNH had no borrowings outstanding under this facility. As of December 31, 2018, PSNH had $57.0 million in inter-company borrowings outstanding from Eversource parent. On May 1, 2018, PSNH repaid at maturity the $110 million 6.00 percent 2008 Series O First Mortgage Bonds. On May 8, 2018, PSNH Funding LLC 3, a consolidated special purpose entity, issued approximately $636 million of securitized rate reduction bonds in multiple tranches with a weighted average interest rate of 3.66 percent. On November 28, 2018, PSNH redeemed at par the $89.3 million 2001 Series A Pollution Control Revenue Bonds. 7. None 8. 9. For a discussion of materially important legal proceedings, see Page 123, Notes to Financial Statements, Note 12, Commitments and Contingencies. 10. None FERC FORM NO. 1 (ED. 12-96) Page 109.3 000172 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 26 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) 11. (Reserved) 12. N/A 13. Changes in the officers and directors of the respondent during the period have been reported on pages 104 and 105 and the corresponding footnotes thereto. There were no changes in the major security holders and voting powers during the period. 14. Public Service Company of New Hampshire proprietary capital ratio is greater than 30%. FERC FORM NO. 1 (ED. 12-96) Page 109.4 000173 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 27 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report / / End of 2018/Q4 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Ref. Page No. (b) Title of Account (a) UTILITY PLANT Utility Plant (101-106, 114) Construction Work in Progress (107) TOTAL Utility Plant (Enter Total of lines 2 and 3) (Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115) Net Utility Plant (Enter Total of line 4 less 5) Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) Nuclear Fuel Materials and Assemblies-Stock Account (120.2) Nuclear Fuel Assemblies in Reactor (120.3) Spent Nuclear Fuel (120.4) Nuclear Fuel Under Capital Leases (120.6) (Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5) Net Nuclear Fuel (Enter Total of lines 7-11 less 12) Net Utility Plant (Enter Total of lines 6 and 13) Utility Plant Adjustments (116) Gas Stored Underground - Noncurrent (117) OTHER PROPERTY AND INVESTMENTS Nonutility Property (121) (Less) Accum. Prov. for Depr. and Amort. (122) Investments in Associated Companies (123) Investment in Subsidiary Companies (123.1) (For Cost of Account 123.1, See Footnote Page 224, line 42) Noncurrent Portion of Allowances Other Investments (124) Sinking Funds (125) Depreciation Fund (126) Amortization Fund - Federal (127) Other Special Funds (128) Special Funds (Non Major Only) (129) Long-Term Portion of Derivative Assets (175) Long-Term Portion of Derivative Assets – Hedges (176) TOTAL Other Property and Investments (Lines 18-21 and 23-31) CURRENT AND ACCRUED ASSETS Cash and Working Funds (Non-major Only) (130) Cash (131) Special Deposits (132-134) Working Fund (135) Temporary Cash Investments (136) Notes Receivable (141) Customer Accounts Receivable (142) Other Accounts Receivable (143) (Less) Accum. Prov. for Uncollectible Acct.-Credit (144) Notes Receivable from Associated Companies (145) Accounts Receivable from Assoc. Companies (146) Fuel Stock (151) Fuel Stock Expenses Undistributed (152) Residuals (Elec) and Extracted Products (153) Plant Materials and Operating Supplies (154) Merchandise (155) Other Materials and Supplies (156) Nuclear Materials Held for Sale (157) Allowances (158.1 and 158.2) FERC FORM NO. 1 (REV. 12-03) 200-201 200-201 200-201 202-203 202-203 224-225 228-229 227 227 227 227 227 227 202-203/227 228-229 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) 3,513,072,799 133,629,093 3,646,701,892 793,817,094 2,852,884,798 0 0 0 0 0 0 0 2,852,884,798 0 0 4,413,116,069 152,450,625 4,565,566,694 1,364,045,762 3,201,520,932 0 0 0 0 0 0 0 3,201,520,932 0 0 2,290,364 185,171 0 3,362,342 1,153,626 119,078 0 823,491 0 5,062,504 0 0 0 0 0 0 0 10,530,039 17,498,789 5,748,378 0 0 0 0 0 0 0 25,105,206 0 1,213,944 5,007 0 0 0 79,894,503 35,142,237 11,065,497 0 8,700,443 0 0 0 23,983,769 0 0 0 13,494,667 0 0 1,638,687 0 0 0 74,468,403 27,917,682 10,480,923 0 5,652,682 84,913,740 0 0 48,512,219 0 0 0 40,876,823 Page 110 000174 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 28 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)(Continued) Line No. 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 Title of Account (a) (Less) Noncurrent Portion of Allowances Stores Expense Undistributed (163) Gas Stored Underground - Current (164.1) Liquefied Natural Gas Stored and Held for Processing (164.2-164.3) Prepayments (165) Advances for Gas (166-167) Interest and Dividends Receivable (171) Rents Receivable (172) Accrued Utility Revenues (173) Miscellaneous Current and Accrued Assets (174) Derivative Instrument Assets (175) (Less) Long-Term Portion of Derivative Instrument Assets (175) Derivative Instrument Assets - Hedges (176) (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176 Total Current and Accrued Assets (Lines 34 through 66) DEFERRED DEBITS Unamortized Debt Expenses (181) Extraordinary Property Losses (182.1) Unrecovered Plant and Regulatory Study Costs (182.2) Other Regulatory Assets (182.3) Prelim. Survey and Investigation Charges (Electric) (183) Preliminary Natural Gas Survey and Investigation Charges 183.1) Other Preliminary Survey and Investigation Charges (183.2) Clearing Accounts (184) Temporary Facilities (185) Miscellaneous Deferred Debits (186) Def. Losses from Disposition of Utility Plt. (187) Research, Devel. and Demonstration Expend. (188) Unamortized Loss on Reaquired Debt (189) Accumulated Deferred Income Taxes (190) Unrecovered Purchased Gas Costs (191) Total Deferred Debits (lines 69 through 83) TOTAL ASSETS (lines 14-16, 32, 67, and 84) FERC FORM NO. 1 (REV. 12-03) Ref. Page No. (b) 227 230a 230b 232 233 352-353 234 Current Year End of Quarter/Year Balance (c) 0 25,994 0 0 43,548,920 0 862,322 20,423 47,145,012 9,375,448 0 0 0 0 252,347,192 Prior Year End Balance 12/31 (d) 17,498,789 30,777 0 0 30,329,981 0 823,064 45,161 49,448,391 0 0 0 0 0 336,677,898 1,825,596 0 0 861,804,708 358,953 0 0 214,087 0 117,436,896 0 0 3,362,614 189,145,688 0 1,174,148,542 4,289,910,571 4,043,279 0 0 384,407,034 330,115 0 0 1,003,530 0 156,805,141 0 0 5,895,038 215,012,432 0 767,496,569 4,330,800,605 Page 111 000175 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 29 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 110 Line No.: 2 Column: c In the third quarter of 2018, management identified and corrected a $4.8 million error related to retirements that resulted in a misclassification as of December 31, 2017 between accounts 101 and 108. Schedule Page: 110 Line No.: 3 Column: c Information on Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Attachment H under ISO New England Inc. Transmission, Markets and Services Tariff, Section II. Reference Page 106 line 1. Schedule Page: 110 Line No.: 3 Column: d Information on Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Attachment H under ISO New England Inc. Transmission, Markets and Services Tariff, Section II. Reference Page 106 line 1. Schedule Page: 110 Line No.: 57 Column: c Note that at December 31, 2018, the total Prepayments balance in Account 165 includes transmission related prepayments of the following amounts: Prepaid Prepaid Prepaid Prepaid Prepaid Prepaid Federal Income Tax Insurance Other Lease Agency Fees Property Tax TOTAL Schedule Page: 110 Line No.: 57 $4,523,165 188,838 4,616 167 43,415 5,930,999 $10,691,200 dr. dr. dr. dr. dr. dr. dr. Column: d Note that at December 31, 2017, the total Prepayments balance in Account 165 includes transmission related prepayments of the following amounts: Prepaid Prepaid Prepaid Prepaid Prepaid Prepaid Prepaid Federal Income Tax Insurance Other Lease Agency Fees Property Tax State Tax TOTAL Schedule Page: 110 Line No.: 72 $3,440,955 167,997 5,822 833 50,003 6,749,588 1,007,886 $11,421,418 dr. dr. dr. cr. dr. dr. dr. dr. Column: c For Form 1 reporting purposes, the following reclassification of debit or credit balance accounts at December 31, 2018 are being included with Account 182.3 - Other Regulatory Assets. The balances are as follows: Balance in Account 182.3 $ 861,717,581 dr. Reclass of balances to Account 254: FERC FORM NO. 1 (ED. 12-87) Page 450.1 000176 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 30 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA MedVantage APBO 87,127 dr. Account 182.3 Being Reported Schedule Page: 110 Line No.: 72 $ 861,804,708 dr. Column: d For Form 1 reporting purposes, the following reclassification of debit or credit balance accounts at December 31, 2017 are being included with Account 182.3 - Other Regulatory Assets. The balances are as follows: Balance in Account 182.3 Reclass of balances from Account 254: Transmission Tariff Deferral Reclass of balances to Account 254: MedVantage APBO Reclass of balances from Account 254: Reliability Enhancement Program Deferral Account 182.3 Being Reported $ 374,276,853 dr. 9,961,971 dr. 107,225 dr. 60,985 dr. $ 384,407,034 dr. Schedule Page: 110 Line No.: 81 Column: c Note that at December 31, 2018, the total Unamortized Account 189 includes a transmission related component Schedule Page: 110 Line No.: 81 Column: d Note that at December 31, 2017, the total Unamortized Account 189 includes a transmission related component FERC FORM NO. 1 (ED. 12-87) Loss on Reacquired Debt balance in of $1,070,197. Loss on Reacquired Debt balance in of $1,243,853. Page 450.2 000177 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 31 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) x An Original (2) A Resubmission Year/Period of Report Date of Report (mo, da, yr) / / end of 2018/Q4 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 Ref. Page No. (b) Title of Account (a) PROPRIETARY CAPITAL Common Stock Issued (201) Preferred Stock Issued (204) Capital Stock Subscribed (202, 205) Stock Liability for Conversion (203, 206) Premium on Capital Stock (207) Other Paid-In Capital (208-211) Installments Received on Capital Stock (212) (Less) Discount on Capital Stock (213) (Less) Capital Stock Expense (214) Retained Earnings (215, 215.1, 216) Unappropriated Undistributed Subsidiary Earnings (216.1) (Less) Reaquired Capital Stock (217) Noncorporate Proprietorship (Non-major only) (218) Accumulated Other Comprehensive Income (219) Total Proprietary Capital (lines 2 through 15) LONG-TERM DEBT Bonds (221) (Less) Reaquired Bonds (222) Advances from Associated Companies (223) Other Long-Term Debt (224) Unamortized Premium on Long-Term Debt (225) (Less) Unamortized Discount on Long-Term Debt-Debit (226) Total Long-Term Debt (lines 18 through 23) OTHER NONCURRENT LIABILITIES Obligations Under Capital Leases - Noncurrent (227) Accumulated Provision for Property Insurance (228.1) Accumulated Provision for Injuries and Damages (228.2) Accumulated Provision for Pensions and Benefits (228.3) Accumulated Miscellaneous Operating Provisions (228.4) Accumulated Provision for Rate Refunds (229) Long-Term Portion of Derivative Instrument Liabilities Long-Term Portion of Derivative Instrument Liabilities - Hedges Asset Retirement Obligations (230) Total Other Noncurrent Liabilities (lines 26 through 34) CURRENT AND ACCRUED LIABILITIES Notes Payable (231) Accounts Payable (232) Notes Payable to Associated Companies (233) Accounts Payable to Associated Companies (234) Customer Deposits (235) Taxes Accrued (236) Interest Accrued (237) Dividends Declared (238) Matured Long-Term Debt (239) FERC FORM NO. 1 (rev. 12-03) 250-251 250-251 253 252 254 254b 118-119 118-119 250-251 122(a)(b) 256-257 256-257 256-257 256-257 262-263 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) 301 0 0 0 127,999,706 550,134,144 0 0 0 628,942,777 -1,685,122 0 0 -2,851,150 1,302,540,656 301 0 0 0 127,999,706 715,134,144 0 0 0 507,728,580 3,653,286 0 0 -3,922,214 1,350,593,803 807,000,000 0 608,350,380 0 651,063 652,462 1,415,348,981 917,000,000 0 0 89,250,000 1,309,610 1,078,442 1,006,481,168 890,331 0 10,350,039 130,486,598 51,552,245 12,388,978 0 0 3,951,926 209,620,117 0 0 10,036,225 131,135,195 83,697,437 0 0 0 25,015,794 249,884,651 0 111,270,495 57,000,000 25,995,990 7,630,455 1,609,189 5,582,934 0 0 0 128,670,593 262,900,000 174,677,279 7,678,043 869,467 6,721,657 0 0 Page 112 000178 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 32 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) x An Original (2) A Resubmission Date of Report (mo, da, yr) / / Year/Period of Report end of 2018/Q4 (continued) COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line No. 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 Ref. Page No. (b) Title of Account (a) Matured Interest (240) Tax Collections Payable (241) Miscellaneous Current and Accrued Liabilities (242) Obligations Under Capital Leases-Current (243) Derivative Instrument Liabilities (244) (Less) Long-Term Portion of Derivative Instrument Liabilities Derivative Instrument Liabilities - Hedges (245) (Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges Total Current and Accrued Liabilities (lines 37 through 53) DEFERRED CREDITS Customer Advances for Construction (252) Accumulated Deferred Investment Tax Credits (255) Deferred Gains from Disposition of Utility Plant (256) Other Deferred Credits (253) Other Regulatory Liabilities (254) Unamortized Gain on Reaquired Debt (257) Accum. Deferred Income Taxes-Accel. Amort.(281) Accum. Deferred Income Taxes-Other Property (282) Accum. Deferred Income Taxes-Other (283) Total Deferred Credits (lines 56 through 64) TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65) FERC FORM NO. 1 (rev. 12-03) 266-267 269 278 272-277 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) 0 1,520,926 32,712,569 78,221 0 0 0 0 243,400,779 0 1,765,386 50,254,632 112,500 0 0 0 0 633,649,557 3,585,641 98,599 0 7,291,905 438,991,697 0 0 402,683,244 266,348,952 1,119,000,038 4,289,910,571 2,249,645 120,626 0 10,079,399 419,925,335 0 47,512,306 444,107,014 166,197,101 1,090,191,426 4,330,800,605 Page 113 000179 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 33 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 112 Line No.: 12 Column: c In the fourth quarter of 2018, management identified and corrected a $5.4 million classification error related to retained earnings. Management recorded an increase to account 216 and a reduction to account 216.1 as a result of subsidiary dividends that were improperly included as a reduction to PSNH’s Unappropriated Retained Earnings as of December 31, 2017. Schedule Page: 112 Line No.: 60 Column: c For Form 1 reporting purposes, certain accounts which have debit or credit balances at December 31, 2018, are reclassified to Account 254 - Other Regulatory Liabilities. The balances are as follows: Balance in Account 254 $ Reclass of balances to Account 254: MedVantage APBO 87,127 cr. Account 254 Being Reported Schedule Page: 112 Line No.: 60 438,904,570 cr. $ 438,991,697 cr. Column: d For Form 1 reporting purposes, certain accounts which have debit or credit balances at December 31, 2017, are reclassified to Account 254 - Other Regulatory Liabilities. The balances are as follows: Balance in Account 254 $ Reclass of balances to Account 254: MedVantage APBO 107,225 cr. Reclass of balances from Account 254: Transmission Tariff Deferral 9,961,971 cr. Reclass of balances from Account 254: Reliability Enhancement Program Deferral Account 254 Being Reported FERC FORM NO. 1 (ED. 12-87) 409,795,154 cr. 60,985 cr. $ 419,925,335 cr. Page 450.1 000180 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 34 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF INCOME Quarterly 1. Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the data in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only. 2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year. 3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k) the quarter to date amounts for other utility function for the current year quarter. 4. Report in column (h) the quarter to date amounts for electric utility function; in column (j) the quarter to date amounts for gas utility, and in column (l) the quarter to date amounts for other utility function for the prior year quarter. 5. If additional columns are needed, place them in a footnote. Annual or Quarterly if applicable 5. Do not report fourth quarter data in columns (e) and (f) 6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. Total Total Prior 3 Months Current 3 Months Line Current Year to Prior Year to Ended Ended No. Date Balance for Date Balance for Quarterly Only Quarterly Only (Ref.) Quarter/Year Quarter/Year No 4th Quarter No 4th Quarter Title of Account Page No. (e) (f) (a) (b) (c) (d) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400) 300-301 1,047,009,412 994,211,409 4 Operation Expenses (401) 320-323 529,279,355 432,850,568 5 Maintenance Expenses (402) 320-323 58,959,913 88,987,779 6 Depreciation Expense (403) 336-337 86,138,596 121,920,158 6,378,063 7,198,612 80,977,627 -16,577,015 3 Operating Expenses 7 Depreciation Expense for Asset Retirement Costs (403.1) 336-337 8 Amort. & Depl. of Utility Plant (404-405) 336-337 9 Amort. of Utility Plant Acq. Adj. (406) 336-337 10 Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407) 11 Amort. of Conversion Expenses (407) 12 Regulatory Debits (407.3) 13 (Less) Regulatory Credits (407.4) 14 Taxes Other Than Income Taxes (408.1) 262-263 77,190,707 89,629,431 15 Income Taxes - Federal (409.1) 262-263 12,771,233 18,049,576 16 262-263 -211,487 6,109,107 - Other (409.1) 17 Provision for Deferred Income Taxes (410.1) 234, 272-277 106,552,273 111,643,764 18 (Less) Provision for Deferred Income Taxes-Cr. (411.1) 234, 272-277 70,885,762 46,871,333 19 Investment Tax Credit Adj. - Net (411.4) 266 -22,027 20 (Less) Gains from Disp. of Utility Plant (411.6) -6,118 453,407 21 Losses from Disp. of Utility Plant (411.7) 22 (Less) Gains from Disposition of Allowances (411.8) 23 Losses from Disposition of Allowances (411.9) 24 Accretion Expense (411.10) 25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 887,128,491 812,481,122 26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27 159,880,921 181,730,287 FERC FORM NO. 1/3-Q (REV. 02-04) Page 114 000181 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 35 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF INCOME FOR THE YEAR (Continued) 9. Use page 122 for important notes regarding the statement of income for any account thereof. 10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. 11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts. 12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122. 13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. 15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule. ELECTRIC UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars) (g) (h) GAS UTILITY Previous Year to Date Current Year to Date (in dollars) (in dollars) (j) (i) OTHER UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars) (l) (k) Line No. 1 1,047,009,412 994,211,409 529,279,355 432,850,568 4 58,959,913 88,987,779 5 86,138,596 121,920,158 6 6,378,063 7,198,612 2 3 7 8 9 10 11 80,977,627 -16,577,015 77,190,707 89,629,431 14 12,771,233 18,049,576 15 -211,487 6,109,107 16 106,552,273 111,643,764 17 70,885,762 46,871,333 18 -22,027 -6,118 19 453,407 20 12 13 21 22 23 24 887,128,491 812,481,122 25 159,880,921 181,730,287 26 FERC FORM NO. 1 (ED. 12-96) Page 115 000182 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 36 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF INCOME FOR THE YEAR (continued) Line No. TOTAL (Ref.) Page No. (b) Title of Account (a) 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 Net Utility Operating Income (Carried forward from page 114) Other Income and Deductions Other Income Nonutilty Operating Income Revenues From Merchandising, Jobbing and Contract Work (415) (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416) Revenues From Nonutility Operations (417) (Less) Expenses of Nonutility Operations (417.1) Nonoperating Rental Income (418) Equity in Earnings of Subsidiary Companies (418.1) Interest and Dividend Income (419) Allowance for Other Funds Used During Construction (419.1) Miscellaneous Nonoperating Income (421) Gain on Disposition of Property (421.1) TOTAL Other Income (Enter Total of lines 31 thru 40) Other Income Deductions Loss on Disposition of Property (421.2) Miscellaneous Amortization (425) Donations (426.1) Life Insurance (426.2) Penalties (426.3) Exp. for Certain Civic, Political & Related Activities (426.4) Other Deductions (426.5) TOTAL Other Income Deductions (Total of lines 43 thru 49) Taxes Applic. to Other Income and Deductions Taxes Other Than Income Taxes (408.2) Income Taxes-Federal (409.2) Income Taxes-Other (409.2) Provision for Deferred Inc. Taxes (410.2) (Less) Provision for Deferred Income Taxes-Cr. (411.2) Investment Tax Credit Adj.-Net (411.5) (Less) Investment Tax Credits (420) TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) Net Other Income and Deductions (Total of lines 41, 50, 59) Interest Charges Interest on Long-Term Debt (427) Amort. of Debt Disc. and Expense (428) Amortization of Loss on Reaquired Debt (428.1) (Less) Amort. of Premium on Debt-Credit (429) (Less) Amortization of Gain on Reaquired Debt-Credit (429.1) Interest on Debt to Assoc. Companies (430) Other Interest Expense (431) (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432) Net Interest Charges (Total of lines 62 thru 69) Income Before Extraordinary Items (Total of lines 27, 60 and 70) Extraordinary Items Extraordinary Income (434) (Less) Extraordinary Deductions (435) Net Extraordinary Items (Total of line 73 less line 74) Income Taxes-Federal and Other (409.3) Extraordinary Items After Taxes (line 75 less line 76) Net Income (Total of line 71 and 77) FERC FORM NO. 1 (ED. 12-96) 119 262-263 262-263 262-263 234, 272-277 234, 272-277 Current Year (c) Previous Year (d) 159,880,921 181,730,287 23,683 83,098 94,872 14,026,083 -16,082 851,236 4,383,931 19,399,455 41,638 45,209 1,216,981 2,212,832 -2,532 4,065,627 269,690 7,766,169 1,760 7,955 116,424 396,053 739,945 2,665,955 3,524,084 707,966 1,590,101 2,702,075 4,375 -741,063 -302,506 1,973,397 1,685,734 11,941 270,854 69,902 5,778 563,909 -751,531 16,626,902 -205,434 5,269,528 35,487,297 2,872,503 921,506 164,637 41,848,867 3,288,042 1,170,053 224,505 17,493,650 5,285,658 1,263,943 60,632,034 115,875,789 2,163,848 3,486,016 728,590 51,003,731 135,996,084 115,875,789 135,996,084 Current 3 Months Ended Quarterly Only No 4th Quarter (e) Prior 3 Months Ended Quarterly Only No 4th Quarter (f) 262-263 Page 117 000183 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 37 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 114 Line No.: 38 Column: c Note that for the year ended December 31, 2018, the total amount of Allowance for Other Funds Used During Construction in Account 419.1, includes a transmission related component of ($15,564). Schedule Page: 114 Line No.: 38 Column: d Note that for the year ended December 31, 2017, the total amount of Allowance for Other Funds Used During Construction in Account 419.1, includes a transmission related component of ($1,915). Schedule Page: 114 Line No.: 49 Column: c Note that for the year ended December 31, 2018, the total amount of Public Education expenses in account 426.5 includes a transmission related component of $0. Schedule Page: 114 Line No.: 49 Column: d Note that for the year ended December 31, 2017, the total amount of Public Education expenses in account 426.5 includes a transmission related component of $0. Schedule Page: 114 Line No.: 64 Column: c Note that for the year ended December 31, 2018, the total amount of Amortization of Loss on Reacquired Debt in Account 428.1 includes a transmission related component of $232,981. Schedule Page: 114 Line No.: 64 Column: d Note that for the year ended December 31, 2017, the total amount of Amortization of Loss on Reacquired Debt in Account 428.1 includes a transmission related component of $246,881. Schedule Page: 114 Line No.: 69 Column: c Note that for the year ended December 31, 2018, the total amount of Allowance for Borrowed Funds Used During Construction in Account 432 includes a transmission related component of $697,595. Schedule Page: 114 Line No.: 69 Column: d Note that for the year ended December 31, 2017, the total amount of Allowance for Borrowed Funds Used During Construction in Account 432 includes a transmission related component of $398,827. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000184 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 38 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF RETAINED EARNINGS 1. Do not report Lines 49-53 on the quarterly version. 2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436 - 439 inclusive). Show the contra primary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Contra Primary Account Affected (b) Item (a) Line No. UNAPPROPRIATED RETAINED EARNINGS (Account 216) Balance-Beginning of Period Changes Adjustments to Retained Earnings (Account 439) Current Quarter/Year Year to Date Balance (c) Previous Quarter/Year Year to Date Balance (d) 493,453,698 Adjustment due to sale of Hydro-Generation 14,274,882 TOTAL Credits to Retained Earnings (Acct. 439) 14,274,882 Adjustment to Amortization Reserve-Federal TOTAL Debits to Retained Earnings (Acct. 439) Balance Transferred from Income (Account 433 less Account 418.1) Appropriations of Retained Earnings (Acct. 436) 115,780,917 533,040,532 ( 465,937) ( 465,937) 134,779,103 TOTAL Appropriations of Retained Earnings (Acct. 436) Dividends Declared-Preferred Stock (Account 437) TOTAL Dividends Declared-Preferred Stock (Acct. 437) Dividends Declared-Common Stock (Account 438) 301 Shares (Dividends to Parent Company) ( 173,900,000) TOTAL Dividends Declared-Common Stock (Acct. 438) Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings Balance - End of Period (Total 1,9,15,16,22,29,36,37) APPROPRIATED RETAINED EARNINGS (Account 215) ( 173,900,000) 5,433,280 628,942,777 493,453,698 39 40 FERC FORM NO. 1/3-Q (REV. 02-04) Page 118 000185 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 39 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF RETAINED EARNINGS 1. Do not report Lines 49-53 on the quarterly version. 2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436 - 439 inclusive). Show the contra primary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. Line No. Contra Primary Account Affected (b) Item (a) 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Account 215) APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1) 46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1) 47 TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46) 48 TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1) UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly 49 Balance-Beginning of Year (Debit or Credit) 50 Equity in Earnings for Year (Credit) (Account 418.1) 51 (Less) Dividends Received (Debit) 52 53 Balance-End of Year (Total lines 49 thru 52) FERC FORM NO. 1/3-Q (REV. 02-04) Page 119 Current Quarter/Year Year to Date Balance (c) 628,942,777 Previous Quarter/Year Year to Date Balance (d) 14,274,882 14,274,882 507,728,580 3,653,286 94,872 5,433,280 2,436,305 1,216,981 -1,685,122 3,653,286 000186 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 40 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 118 Line No.: 37 Column: c In the fourth quarter of 2018, management identified and corrected a $5.4 million classification error related to retained earnings. Management recorded an increase to account 216 and a reduction to account 216.1 as a result of subsidiary dividends that were improperly included as a reduction to PSNH’s Unappropriated Retained Earnings as of December 31, 2017. Schedule Page: 118 Line No.: 51 Column: c In the fourth quarter of 2018, management identified and corrected a $5.4 million classification error related to retained earnings. Management recorded an increase to account 216 and a reduction to account 216.1 as a result of subsidiary dividends that were improperly included as a reduction to PSNH’s Unappropriated Retained Earnings as of December 31, 2017. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000187 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 41 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF CASH FLOWS (1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Line No. Description (See Instruction No. 1 for Explanation of Codes) (a) Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) 1 Net Cash Flow from Operating Activities: 2 Net Income (Line 78(c) on page 117) 115,875,789 135,996,084 3 Noncash Charges (Credits) to Income: 4 Depreciation and Depletion 92,516,659 129,118,770 5 Amortization of Debt Discount and Expense 3,629,372 4,233,590 6 Uncollectible Expense 6,383,432 6,704,418 7 Amortization of Regulatory (Liabilities)/Assets, Net 80,977,627 -16,577,015 8 Deferred Income Taxes (Net) 35,954,174 64,214,300 9 Investment Tax Credit Adjustment (Net) -22,027 -6,118 10 Net (Increase) Decrease in Receivables -19,208,415 -18,898,823 11 Net (Increase) Decrease in Inventory 7,044,433 13,634,417 12 Net (Increase) Decrease in Allowances Inventory 9,883,368 -8,115,650 13 Net Increase (Decrease) in Payables and Accrued Expenses -97,208,870 41,829,447 14 Net (Increase) Decrease in Other Regulatory Assets -38,232,230 14,794,749 41,498,395 -11,770,887 15 Net Increase (Decrease) in Other Regulatory Liabilities 16 (Less) Allowance for Other Funds Used During Construction 17 (Less) Undistributed Earnings from Subsidiary Companies 18 Pension and PBOP Expense, Net of Contributions 19 Other, Net -16,082 -2,532 94,872 1,216,981 348,307 512,564 -46,494,416 -55,659,136 192,866,808 298,796,261 -277,343,284 -312,267,761 16,082 2,532 -277,359,366 -312,270,293 20 21 22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21) 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (including land): 26 Gross Additions to Utility Plant (less nuclear fuel) 27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Utility Plant 29 Gross Additions to Nonutility Plant 30 (Less) Allowance for Other Funds Used During Construction 31 Other (provide details in footnote): 32 33 34 Cash Outflows for Plant (Total of lines 26 thru 33) 35 36 Acquisition of Other Noncurrent Assets (d) 37 Proceeds from Disposal of Noncurrent Assets (d) 198,705,978 38 39 Investments in and Advances to Assoc. and Subsidiary Companies -3,178,316 40 Contributions and Advances from Assoc. and Subsidiary Companies 5,400,000 41 Disposition of Investments in (and Advances to) 42 Associated and Subsidiary Companies 43 44 Purchase of Investment Securities (a) 45 Proceeds from Sales of Investment Securities (a) FERC FORM NO. 1 (ED. 12-96) -7,908,229 -23,854,527 8,267,756 24,258,568 Page 120 000188 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 42 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENT OF CASH FLOWS (1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Line No. Description (See Instruction No. 1 for Explanation of Codes) (a) Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) 46 Loans Made or Purchased 47 Collections on Loans 48 49 Net (Increase) Decrease in Receivables 50 Net (Increase ) Decrease in Inventory 51 Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Payables and Accrued Expenses 53 Other (provide details in footnote): 54 Other Investments, Net 1,025,497 -205,309 -80,446,680 -306,671,561 55 56 Net Cash Provided by (Used in) Investing Activities 57 Total of lines 34 thru 55) 58 59 Cash Flows from Financing Activities: 60 Proceeds from Issuance of: 61 Long-Term Debt (b) 62 Preferred Stock 63 Common Stock 64 Other (provide details in footnote): 65 Increase in Notes Payable to Associated Companies 102,000,000 66 Net Increase in Short-Term Debt (c) 67 Other (provide details in footnote): 68 Advances from Associated Companies 608,350,380 69 Capital Contributions from Parent 365,000,000 70 Cash Provided by Outside Sources (Total 61 thru 69) 973,350,380 102,000,000 -199,250,000 -70,000,000 71 72 Payments for Retirement of: 73 Long-term Debt (b) 74 Preferred Stock 75 Common Stock 76 Decrease in Notes Payable to Associated Companies -205,900,000 77 Financing Expenses -89,147 -224,700 78 Net Decrease in Short-Term Debt (c) 79 Return of Capital to Parent -530,000,000 80 Dividends on Preferred Stock 81 Dividends on Common Stock -150,000,000 -23,900,000 -111,888,767 7,875,300 82 Net Cash Provided by (Used in) Financing Activities 83 (Total of lines 70 thru 81) 84 85 Net Increase (Decrease) in Cash and Cash Equivalents 86 (Total of lines 22,57 and 83) 531,361 87 88 Cash and Cash Equivalents at Beginning of Period 1,290,626 89 90 Cash and Cash Equivalents at End of period FERC FORM NO. 1 (ED. 12-96) 1,821,987 Page 121 000189 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 43 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 120 FERC LINE # PAGE NUMBER 110 35 Line No.: 88 Column: b TITLE OF ACCOUNT Cash (131) Restricted Cash Total BALANCE $ - $ 1,290,626 1,290,626 See Notes to Financial Statements, Footnotes 1C and 1P. Schedule Page: 120 FERC LINE # PAGE NUMBER 110 35 Line No.: 90 Column: b TITLE OF ACCOUNT Cash (131) Restricted Cash Total BALANCE $ 1,213,944 608,043 1,821,987 $ See Notes to Financial Statements, Footnotes 1C and 1P. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000190 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 44 of 282 Date of Report Year/Period of Report End of 2018/Q4 / / NOTES TO FINANCIAL STATEMENTS 1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement, providing a subheading for each statement except where a note is applicable to more than one statement. 2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears on cumulative preferred stock. 3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof. 4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein. 7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted. 8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred. 9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein. PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION. FERC FORM NO. 1 (ED. 12-96) Page 122 000191 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 45 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The financial statements have been prepared in accordance with the accounting requirements of the FERC as set forth in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than GAAP. PSNH’s Combined Notes to Financial Statements relate to all of Eversource Energy’s subsidiaries, including CL&P and NSTAR Electric, and are prepared in conformity with GAAP. Accordingly, certain footnotes are not reflective of PSNH’s financial statements contained herein. Refer to the Glossary of Terms for abbreviations and acronyms used throughout the Combined Notes to Financial Statements. The following areas represent the significant differences between the Uniform System of Accounts and GAAP: Investments in subsidiaries are unconsolidated and are reported on the equity basis in FERC account 123.1 on page 110 in the FERC Form 1 in accordance with the Uniform System of Accounts prescribed by the FERC. Other general purpose financial statements are prepared on a consolidated basis in accordance with GAAP. Certain regulatory assets and liabilities, and other associated deferrals, are reported on a gross basis in FERC accounts 182, 186, 228 and 254 on pages 111 to 113 in the FERC Form 1 and are reported on a net basis and separated into their current and long-term portions in other general purpose financial statements prepared in accordance with GAAP. Storm costs recorded as miscellaneous deferred debits in FERC account 186 on page 111 in the FERC Form 1 and the storm reserve provision recorded in FERC account 228.4 on page 112 in the FERC Form 1 are reported net as a regulatory asset in other general purpose financial statements prepared in accordance with GAAP. Certain amounts recorded as materials and supplies in FERC account 154, other investments in FERC account 124, and special deposits in FERC account 134 are reported in aggregate as a current or long-term asset on page 110 in the FERC Form 1 and are separated into their current and long-term portions in other general purpose financial statements prepared in accordance with GAAP. Unamortized debt expenses recorded in FERC account 181 are reported as a long-term asset on page 111 in the FERC Form 1 and are reported as a direct deduction from the carrying amount of long-term debt in other general purpose financial statements prepared in accordance with GAAP. Cost of removal obligations are included in the accumulated provision for depreciation in FERC account 108 on page 110 in the FERC Form 1 and are reported as a regulatory liability in other general purpose financial statements prepared in accordance with GAAP. Accumulated deferred income taxes are reported on a gross basis in FERC accounts 190, 282 and 283 on pages 111 and 113 in the FERC Form 1 and are reported on a net basis in other general purpose financial statements prepared in accordance with GAAP. Taxes receivable and payable are reported on a gross basis in FERC accounts 143 and 236 on pages 110 and 112 in the FERC Form 1 and tax prepayments are reported in FERC account 165 on page 111 in the FERC Form 1. These amounts are shown on a net basis by taxing jurisdiction as a current asset or liability in other general purpose financial statements prepared in accordance with GAAP. Long-term debt is reported in aggregate in the FERC Form 1 and is segregated between current and long-term in other general purpose financial statements prepared in accordance with GAAP. Certain revenues and expenses are reported on a gross basis in FERC accounts 400, 401, 403, 408.1, 409, 410 and 411 on pages 114 and 117 in the FERC Form 1 and are reported on a net basis in other general purpose financial statements prepared in accordance with GAAP. Certain items that are recorded in other income and deductions reported in FERC accounts 408.2, 417, 418, 421 and 426 on page 117 in the FERC Form 1 are reported in operating revenues or operating expenses in other general purpose financial statements prepared in accordance with GAAP. The nonservice components of pension, SERP and PBOP costs are reported in FERC account 926 within Operating Expenses on page 114 in the FERC Form 1 and are presented as non-operating income/(loss) in other general purpose financial statements prepared in accordance with GAAP. The capitalized portion of these nonservice components are recorded within Utility Plant on page 110 in the FERC Form 1 and are reported as a regulatory asset or liability in other general purpose financial statements prepared in accordance with GAAP. GAAP requires that public entities report certain information about operating segments in complete sets of financial statements of the entity and certain information about their products and services. GAAP requires disclosure of a measure of segment profit or loss, certain specific revenue and expense items, and segment assets along with reconciliations of amounts disclosed for segments to corresponding amounts in the entity’s general purpose financial statements. These disclosures are not required for FERC reporting purposes. PSNH has evaluated events subsequent to December 31, 2018 through the issuance of the GAAP financial statements on February 26, 2019, and has updated such evaluation for disclosure purposes through April 16, 2019 and did not identify any such events that required disclosure under this guidance. See “Index to the Combined Notes to Financial Statements” for a listing of applicable notes for PSNH. FERC FORM NO. 1 (ED. 12-88) Page 123.1 000192 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 46 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Index to the Combined Notes to Financial Statements The notes to the financial statements that follow are a combined presentation. The following list indicates the registrants to which the footnotes apply: Registrant The Connecticut Light and Power Company NSTAR Electric Company Public Service Company of New Hampshire FERC FORM NO. 1 (ED. 12-88) Applicable Notes 1 (A - C, E – K, M - Q), 2, 3, 4, 6, 7, 8, 9, 10 (A – D), 11, 12 (A – E, G), 14, 15, 16, 17, 18, 19, 22, 25 1 (A - C, E, F, H, I, K, M, N, P, Q), 2, 3, 6, 7, 8, 9, 10 (A – D), 11, 12 (A – G), 14, 15, 16, 17, 18, 19, 22, 25 1 (A - C, E, F, H, I, K – N, P, Q), 2, 3, 6, 7, 8, 9, 10 (A – D), 11, 12 (A – E, G), 13, 14, 15, 16, 17, 18, 22, 25 Page 123.2 000193 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 47 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) EVERSOURCE ENERGY AND SUBSIDIARIES THE CONNECTICUT LIGHT AND POWER COMPANY NSTAR ELECTRIC COMPANY AND SUBSIDIARY PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE AND SUBSIDIARIES COMBINED NOTES TO FINANCIAL STATEMENTS Refer to the Glossary of Terms included in this combined Annual Report on Form 10-K for abbreviations and acronyms used throughout the combined notes to the financial statements. 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. About Eversource, CL&P, NSTAR Electric and PSNH Eversource Energy is a public utility holding company primarily engaged, through its wholly-owned regulated utility subsidiaries, in the energy delivery business. Eversource Energy's wholly-owned regulated utility subsidiaries consist of CL&P, NSTAR Electric and PSNH (electric utilities), Yankee Gas and NSTAR Gas (natural gas utilities) and Aquarion (water utilities). Eversource provides energy delivery and/or water service to approximately four million electric, natural gas and water customers through eight regulated utilities in Connecticut, Massachusetts and New Hampshire. Eversource, CL&P, NSTAR Electric and PSNH are reporting companies under the Securities Exchange Act of 1934. Eversource Energy is a public utility holding company under the Public Utility Holding Company Act of 2005. Arrangements among the regulated electric companies and other Eversource companies, outside agencies and other utilities covering interconnections, interchange of electric power and sales of utility property are subject to regulation by the FERC. Eversource's regulated companies are subject to regulation of rates, accounting and other matters by the FERC and/or applicable state regulatory commissions (the PURA for CL&P, Yankee Gas and Aquarion, the DPU for NSTAR Electric, NSTAR Gas and Aquarion, and the NHPUC for PSNH and Aquarion). CL&P, NSTAR Electric and PSNH furnish franchised retail electric service in Connecticut, Massachusetts and New Hampshire. Yankee Gas and NSTAR Gas are engaged in the distribution and sale of natural gas to customers within Connecticut and Massachusetts, respectively. Aquarion is engaged in the collection, treatment and distribution of water in Connecticut, Massachusetts and New Hampshire. CL&P, NSTAR Electric and PSNH's results include the operations of their respective distribution and transmission businesses. The distribution business also includes the results of NSTAR Electric's solar power facilities and PSNH's generation facilities prior to sale in 2018. PSNH completed the sales of its thermal generation assets on January 10, 2018 and its hydroelectric generation assets on August 26, 2018. As of December 31, 2018, PSNH does not own any electric generation facilities. See Note 13, "Generation Asset Sale," for further information. Eversource also has a regulated subsidiary, NPT, which was formed to construct, own and operate the Northern Pass line, a HVDC transmission line from Québec to New Hampshire under development that will interconnect with a new HVDC transmission line being developed by a transmission subsidiary of HQ. Eversource Service, Eversource's service company, and several wholly-owned real estate subsidiaries of Eversource, provide support services to Eversource, including its regulated companies. Eversource holds several equity ownership interests, which are accounted for under the equity method. Eversource also consolidates the operations of CYAPC and YAEC, both of which are inactive regional nuclear generation companies engaged in the long-term storage of their spent nuclear fuel. B. Basis of Presentation The consolidated financial statements of Eversource, NSTAR Electric and PSNH include the accounts of each of their respective subsidiaries. Intercompany transactions have been eliminated in consolidation. The accompanying consolidated financial statements of Eversource, NSTAR Electric and PSNH and the financial statements of CL&P are herein collectively referred to as the "financial statements." FERC FORM NO. 1 (ED. 12-88) Page 123.3 000194 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 48 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Eversource consolidates CYAPC and YAEC because CL&P's, NSTAR Electric's and PSNH's combined ownership and voting interests in each of these entities is greater than 50 percent. Intercompany transactions between CL&P, NSTAR Electric, PSNH and the CYAPC and YAEC companies have been eliminated in consolidation of the Eversource financial statements. Eversource's utility subsidiaries' electric, natural gas and water distribution and transmission businesses, are subject to rate-regulation that is based on cost recovery and meets the criteria for application of accounting guidance for entities with rate-regulated operations, which considers the effect of regulation on the differences in the timing of the recognition of certain revenues and expenses from those of other businesses and industries. See Note 2, "Regulatory Accounting," for further information. Eversource's consolidated financial information includes the results of Aquarion and its subsidiaries beginning from the date of the acquisition on December 4, 2017. Certain reclassifications of prior year data were made in the accompanying financial statements to conform to the current year presentation. In accordance with accounting guidance on noncontrolling interests in consolidated financial statements, the Preferred Stock of CL&P and the Preferred Stock of NSTAR Electric, which are not owned by Eversource or its consolidated subsidiaries and are not subject to mandatory redemption, have been presented as noncontrolling interests in the financial statements of Eversource. The Preferred Stock of CL&P and the Preferred Stock of NSTAR Electric are considered to be temporary equity and have been classified between liabilities and permanent shareholders' equity on the balance sheets of Eversource, CL&P and NSTAR Electric due to a provision in the preferred stock agreements of both CL&P and NSTAR Electric that grant preferred stockholders the right to elect a majority of the CL&P and NSTAR Electric Boards of Directors, respectively, should certain conditions exist, such as if preferred dividends are in arrears for a specified amount of time. The Net Income reported in the statements of income and cash flows represents net income prior to apportionment to noncontrolling interests, which is represented by dividends on preferred stock of CL&P and NSTAR Electric. As of both December 31, 2018 and 2017, Eversource's carrying amount of goodwill was approximately $4.4 billion. Eversource performs an assessment for possible impairment of its goodwill at least annually. Eversource completed its annual goodwill impairment test for each of its reporting units as of October 1, 2018 and determined that no impairment exists. See Note 24B, "Acquisition of Aquarion and Goodwill - Goodwill," for further information. C. Accounting Standards Accounting Standards Issued but Not Yet Effective: In February 2016, the FASB issued Accounting Standards Update ("ASU") 2016-02, Leases (Topic 842), which changes existing lease accounting guidance and is required to be applied in the first quarter of 2019. The requirements of the new leases standard include balance sheet recognition of leases deemed to be operating leases and additional disclosure requirements. The recognition, measurement and presentation of expenses and cash flows are not significantly changed. The Company implemented the new leases standard in the first quarter of 2019 and applied the Topic 842 lease criteria to new leases and lease renewals entered into effective on or after January 1, 2019. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842) - Targeted Improvements, allowing a transition method to adopt the new leases standard on a prospective basis as of the adoption date, with prior periods presented in the financial statements continuing to follow existing lease accounting guidance under Topic 840 (Leases) in the accounting literature. The Company adopted the prospective transition method allowed in ASU 2018-11. FERC FORM NO. 1 (ED. 12-88) Page 123.4 000195 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 49 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The Company has decided to elect the practical expedient package whereby it does not need to reassess whether or not an existing contract is or contains a lease or whether a lease is an operating or capital lease, and it does not need to reassess initial direct costs for leases. The Company has also elected the practical expedient to not reevaluate land easements existing at adoption if they were not previously accounted for as leases. The Company determined the impact the ASUs will have on its financial statements by reviewing its lease population and identifying lease data needed for the disclosure requirements. The Company implemented a new lease accounting system in 2019 to ensure ongoing compliance with the ASU’s requirements. Eversource recognized approximately $60 million, which includes approximately $25 million at NSTAR Electric, approximately $1 million at CL&P and approximately $1 million at PSNH, of operating lease liabilities and right-of-use assets on their respective balance sheets upon transition at January 1, 2019. Implementation of the new guidance will not have an impact on each company’s results of operations and cash flows. Accounting Standards Recently Adopted: On January 1, 2018, Eversource, CL&P, NSTAR Electric and PSNH adopted ASU 2014-09, Revenue from Contracts with Customers, which amended existing revenue recognition guidance, using the modified retrospective method (cumulatively at the date of initial application) applying it only to contracts that were not complete at January 1, 2018. Under this method of adoption, prior year reported results were not restated. Implementation of the ASU did not have a material effect on the results of operations, financial position or cash flows of Eversource, CL&P, NSTAR Electric or PSNH. See Note 22, "Revenues," for further information. The Company identified an item that was accounted for differently under the new revenue guidance, as compared to the previously existing guidance. As a result of applying guidance on the unit of account under the new standard, purchases of power from and sales of power to ISO-New England are now accounted for net by the hour, rather than net by the month. This change increased Operating Revenues and Purchased Power, Fuel and Transmission by $22.8 million for the year ended December 31, 2018, with no impact on net income. On January 1, 2018, Eversource adopted ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Liabilities. The ASU removed the available-for-sale designation for equity securities, whereby changes in fair value were previously recorded in accumulated other comprehensive income within shareholders' equity, and required changes in fair value of all equity securities to be recorded in earnings effective January 1, 2018. There was no cumulative effect of adoption. Unrealized losses recorded in Other Income, Net were $4.3 million for the year ended December 31, 2018. For further information, see Note 5, "Marketable Securities," to the financial statements. On January 1, 2018, Eversource, CL&P, NSTAR Electric and PSNH adopted ASU 2017-07, Compensation – Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The ASU required separate presentation of service cost from other components of net pension, SERP and PBOP costs, with the other components presented as non-operating income and not subject to capitalization. The ASU has been applied retrospectively for the separate presentation in the income statement of service costs and other components and prospectively in the balance sheet for the capitalization of only the service cost component. As of December 31, 2018, the non-service cost components of net pension, SERP and PBOP costs that were not capitalized in plant were recorded as an increase to regulatory liabilities of $39.8 million, as these amounts continue to be included in rates. See Note 1N, "Summary of Significant Accounting Policies - Other Income, Net," to the financial statements for the portion of pension, SERP and PBOP costs that are presented as non-operating income for the years ended December 31, 2018, 2017 and 2016. For the year ended December 31, 2017, the amounts, which were previously presented within Operations and Maintenance expense on the statements of income, totaled $29.9 million at Eversource, $1.8 million at CL&P, $19.2 million at NSTAR Electric and $5.9 million at PSNH, and have been retrospectively presented within Other Income, Net. For the year ended December 31, 2016, these amounts were $18.6 million at Eversource, $0.7 million at CL&P, $10.5 million at NSTAR Electric and $6.2 million at PSNH. FERC FORM NO. 1 (ED. 12-88) Page 123.5 000196 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 50 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) On January 1, 2018, Eversource, CL&P, NSTAR Electric and PSNH adopted two accounting standards relating to the statement of cash flows; ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments, and ASU 2016-18, Restricted Cash. As a result of implementing ASU 2016-15, dividends from equity method investments of $19.1 million, $20.0 million, and $0.7 million for the years ended December 31, 2018, 2017, and 2016, respectively, are presented in operating activities at Eversource, for which the 2017 and 2016 amounts were previously classified in investing activities. ASU 2016-18 required that the statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash and restricted cash equivalents. Both standards were applied retrospectively, as required, and neither had a material impact on Eversource's, CL&P's, NSTAR Electric's or PSNH's statements of cash flows. See Note 1P, "Summary of Significant Accounting Policies - Supplemental Cash Flow Information," to the financial statements for a reconciliation of cash and cash equivalents as reported on the balance sheet to the statement of cash flows, which includes amounts described as restricted cash and restricted cash equivalents. D. Northern Pass Northern Pass is Eversource's planned 1,090 MW HVDC transmission line that will interconnect from the Québec-New Hampshire border to Franklin, New Hampshire and an associated alternating current radial transmission line between Franklin and Deerfield, New Hampshire. As of December 31, 2018, our capitalized Northern Pass project costs were approximately $307 million. In March 2018, the New Hampshire Site Evaluation Committee ("NHSEC") issued a written decision denying Northern Pass’ siting application after which the Massachusetts EDCs terminated the selection of, and subsequent contract negotiations with, Northern Pass under the Massachusetts Clean Energy RFP. On April 27, 2018, NPT filed a motion for rehearing with the NHSEC, and on July 12, 2018, the NHSEC issued its written decision denying Northern Pass’ motion for rehearing. On August 10, 2018, NPT filed an appeal to the New Hampshire Supreme Court, alleging that the NHSEC failed to follow applicable law in its review of the project. On October 12, 2018, the New Hampshire Supreme Court accepted this appeal. Subsequently, the NHSEC transmitted the record of its proceedings to the New Hampshire Supreme Court on December 11, 2018. Briefing of the appeal began on February 4, 2019. The New Hampshire Supreme Court has not set a date for oral argument. NPT intends to continue to pursue NHSEC approval to construct this project. The March 2018 NHSEC decision denying Northern Pass' siting application caused us to review the recoverability of our Northern Pass project costs in the first quarter of 2018. In this recoverability review, we estimated undiscounted expected project cash flows and compared the result to our estimated project costs to determine whether the recorded amount was recoverable. Our undiscounted cash flows were substantially in excess of our estimated project costs. We completed this analysis and concluded that our project costs were recoverable as of March 31, 2018, based on our expectation that the Northern Pass project remains probable of being placed in service. Consistent with Eversource’s and HQ’s long-term relationship to bring clean energy into New England, Eversource and HQ remain committed to Northern Pass and the many benefits this project will bring to our customers and the region. If as a result of future events and changes in circumstances a new recoverability review were to conclude that our project costs are not recoverable, then we would reduce Northern Pass' project costs to the estimated fair value, which could result in most of our $307 million of capitalized project costs being impaired. Such an impairment could have a material adverse effect on our financial position and results of operations. E. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and short-term cash investments that are highly liquid in nature and have original maturities of three months or less. At the end of each reporting period, any overdraft amounts are reclassified from Cash and Cash Equivalents to Accounts Payable on the balance sheets. F. Provision for Uncollectible Accounts Eversource, including CL&P, NSTAR Electric and PSNH, presents its receivables at estimated net realizable value by maintaining a provision for uncollectible accounts. This provision is determined based upon a variety of judgments and factors, including the application of an estimated uncollectible percentage to each receivable aging category. The estimate is based upon historical collection and write-off experience and management's assessment of collectability from customers. Management continuously assesses the collectability of receivables and adjusts collectability estimates based on actual experience. Receivable balances are written off against the provision for uncollectible accounts when the customer accounts are terminated and these balances are deemed to be uncollectible. FERC FORM NO. 1 (ED. 12-88) Page 123.6 000197 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 51 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 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 NSTAR Electric and NSTAR Gas to recover in rates, amounts associated with certain uncollectible hardship accounts receivable. These uncollectible hardship customer account balances are included in Regulatory Assets or Other Long-Term Assets on the balance sheets. The total provision for both uncollectible accounts and for uncollectible hardship accounts (the uncollectible hardship balance is included in the total provision) is included in Receivables, Net on the balance sheets, and is as follows: Total Provision for Uncollectible Accounts Uncollectible Hardship As of December 31, As of December 31, 2018 (Millions of Dollars) Eversource $ 2017 212.7 $ 2018 195.7 $ 2017 131.5 $ 122.5 CL&P 88.0 78.9 71.9 65.5 NSTAR Electric 74.5 69.7 42.5 40.3 PSNH 11.1 10.5 — — In accordance with new revenue accounting guidance, uncollectible expense associated with customers' accounts receivable included in Operations and Maintenance expense on the statements of income is as follows: For the Years Ended December 31, 2018 (Millions of Dollars) Eversource $ 2017 61.3 $ 2016 44.5 $ 69.5 CL&P 15.8 5.3 17.6 NSTAR Electric 22.3 21.3 31.7 6.4 6.7 7.3 PSNH G. CL&P Energy Efficiency Loans In December 2018, CL&P transferred $41.3 million of its energy efficiency customer loan portfolio to two outside lenders in order to make additional loans to customers. CL&P remains the servicer of the loans and will transmit customer payments to the lenders. Under a three-year agreement with the lenders, additional energy efficiency loans will also be transferred with a maximum amount outstanding under this program of $55 million. The transaction did not qualify as a sale for accounting purposes, and the amounts of the loans ($18.5 million and $22.8 million as of December 31, 2018 in current and long-term, respectively), included in Accounts Receivable, Net and Other Long-Term Assets, are offset by Other Current Liabilities and Other Long-Term Liabilities on CL&P’s balance sheet. H. Fuel, Materials, Supplies and Inventory Fuel, Materials, Supplies and Inventory include natural gas inventory, materials and supplies purchased primarily for construction or operation and maintenance purposes, and RECs. Inventory is valued at the lower of cost or net realizable value. RECs are purchased from suppliers of renewable sources of generation and are used to meet state mandated Renewable Portfolio Standards requirements. The carrying amounts of fuel, materials and supplies, and RECs, which are included in Current Assets on the balance sheets, were as follows: FERC FORM NO. 1 (ED. 12-88) Page 123.7 000198 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 52 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) As of December 31, 2018 Eversource (Millions of Dollars) Fuel $ Materials and Supplies RECs Total - Current $ 33.1 $ 2017 NSTAR Electric CL&P — $ PSNH — $ Eversource — $ 29.7 $ NSTAR Electric CL&P — $ PSNH — $ — 126.1 44.5 48.6 24.3 117.1 44.4 45.1 18.5 78.8 — 65.6 13.2 76.3 4.0 50.4 21.8 95.5 $ 40.3 238.0 $ 44.5 $ 114.2 $ 37.5 $ 223.1 $ 48.4 $ I. Fair Value Measurements Fair value measurement guidance is applied to derivative contracts that are not elected or designated as "normal purchases" or "normal sales" ("normal") and to the marketable securities held in trusts. Fair value measurement guidance is also applied to valuations of the investments used to calculate the funded status of pension and PBOP plans, the nonrecurring fair value measurements of nonfinancial assets such as goodwill and AROs, and the estimated fair value of preferred stock, long-term debt and RRBs. Fair Value Hierarchy: In measuring fair value, Eversource uses observable market data when available in order to minimize the use of unobservable inputs. Inputs used in fair value measurements are categorized into three fair value hierarchy levels for disclosure purposes. The entire fair value measurement is categorized based on the lowest level of input that is significant to the fair value measurement. Eversource evaluates the classification of assets and liabilities measured at fair value on a quarterly basis, and Eversource's policy is to recognize transfers between levels of the fair value hierarchy as of the end of the reporting period. The three levels of the fair value hierarchy are described below: Level 1 - Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 - Inputs are quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-derived valuations in which all significant inputs are observable. Level 3 - Quoted market prices are not available. Fair value is derived from valuation techniques in which one or more significant inputs or assumptions are unobservable. Where possible, valuation techniques incorporate observable market inputs that can be validated to external sources such as industry exchanges, including prices of energy and energy-related products. Uncategorized - Investments that are measured at net asset value are not categorized within the fair value hierarchy. Determination of Fair Value: The valuation techniques and inputs used in Eversource's fair value measurements are described in Note 4, "Derivative Instruments," Note 5, "Marketable Securities," Note 6, "Asset Retirement Obligations," Note 10A, "Employee Benefits – Pension Benefits and Postretirement Benefits Other Than Pension," Note 15, "Fair Value of Financial Instruments" and Note 24B, "Acquisition of Aquarion and Goodwill - Goodwill" to the financial statements. J. Derivative Accounting Many of the electric and natural gas companies' contracts for the purchase and sale of energy or energy-related products are derivatives. The accounting treatment for energy contracts entered into varies and depends on the intended use of the particular contract and on whether or not the contract is a derivative. For the regulated companies, regulatory assets or regulatory liabilities are recorded to offset the fair values of derivative contracts related to energy and energy-related products, as contract settlements are recovered from, or refunded to, customers in future rates. FERC FORM NO. 1 (ED. 12-88) Page 123.8 000199 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 53 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The application of derivative accounting is complex and requires management judgment in the following respects: identification of derivatives and embedded derivatives, election and designation of a contract as normal, and determination of the fair value of derivative contracts. All of these judgments can have a significant impact on the financial statements. The judgment applied in the election of a contract as normal (and resulting accrual accounting) includes the conclusion that it is probable at the inception of the contract and throughout its term that it will result in physical delivery of the underlying product and that the quantities will be used or sold by the business in the normal course of business. If facts and circumstances change and management can no longer support this conclusion, then a contract cannot be considered normal, accrual accounting is terminated, and fair value accounting is applied prospectively. The fair value of derivative contracts is based upon the contract terms and conditions and the underlying market price or fair value per unit. When quantities are not specified in the contract, the Company determines whether the contract has a determinable quantity by using amounts referenced in default provisions and other relevant sections of the contract. The fair value of derivative assets and liabilities with the same counterparty are offset and recorded as a net derivative asset or liability on the balance sheets. All changes in the fair value of derivative contracts are recorded as regulatory assets or liabilities and do not impact net income. For further information regarding derivative contracts, see Note 4, "Derivative Instruments," to the financial statements. K. Investments Investments are included in Other Long-Term Assets on the balance sheets and earnings impacts from these equity investments are included in Other Income, Net on the statements of income. Strategic, Infrastructure and Other Investments: As of December 31, 2018 and 2017, Eversource had investments totaling $463.7 million and $277.6 million, respectively. As of December 31, 2018 and 2017, Eversource's investments included a 50 percent ownership in Bay State Wind, an offshore wind project of $234.3 million and $30.2 million, respectively, a 15 percent ownership interest in a FERC-regulated natural gas transmission business of $155.0 million and $159.6 million, respectively, a 37.2 percent (14.5 percent of which related to NSTAR Electric) ownership interest in two companies that transmit hydro-electricity imported from the Hydro-Quebec system in Canada of $19.5 million and $17.7 million, respectively, other investments totaling $54.9 million and $38.8 million, respectively, and a 40 percent ownership interest in Access Northeast of $31.3 million as of December 31, 2017. NSTAR Electric's investments totaled $7.6 million and $6.9 million, respectively, as of December 31, 2018 and 2017. Impairment of Access Northeast: Access Northeast is a natural gas pipeline and storage project jointly owned by Eversource, Enbridge, Inc. ("Enbridge") and National Grid plc ("National Grid"), through Algonquin Gas Transmission, LLC ("AGT"). Equity method investments are assessed for impairment when conditions exist that indicate that the fair value of the investment is less than book value. If the decline in value is considered to be other-than-temporary, the investment is written down to its estimated fair value, which establishes a new cost basis in the investment. Impairment evaluations involve a significant degree of judgment and estimation, including identifying circumstances that indicate an impairment may exist and developing undiscounted future cash flows. In 2015 and 2016, AGT sought to secure long-term natural gas pipeline capacity contracts with EDCs in Massachusetts, Connecticut, New Hampshire, Maine, and Rhode Island. Subsequently, in 2016, the Massachusetts Supreme Judicial Court and the NHPUC each ruled that state statutes precluded the state regulatory agencies from approving those contracts in Massachusetts and New Hampshire, respectively. The New Hampshire Supreme Court overruled the NHPUC decision in May 2018. Legislative changes are needed in Massachusetts to allow the DPU to approve natural gas pipeline capacity contracts. No such changes have occurred during any legislative session to date. In September 2018, a series of non-Eversource natural gas explosions in eastern Massachusetts resulted in widespread property and system damage, personal injuries, and a fatality. As a result of these events, compounded by the failure to secure Massachusetts legislation to date, we believe there is significant uncertainty around the future timing of, and ability to secure, needed legislative change affecting the natural gas industry and pipeline expansion, which may significantly delay the completion of the Access Northeast project. FERC FORM NO. 1 (ED. 12-88) Page 123.9 000200 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 54 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Eversource identified the September 2018 natural gas series of explosions, compounded by the adverse legislative environment, as negative evidence that indicated potential impairment. Our impairment assessment used a discounted cash flow approach, including consideration of the severity and duration of any decline in fair value of our investment in the project, and involved significant management judgment and estimation, including projections of the project’s discounted cash flows and assumptions about exit price. In the third quarter of 2018, management determined that the future cash flows of the Access Northeast project were uncertain and could no longer be reasonably estimated and that the book value of our equity method investment was not recoverable. As a result, Eversource recorded an other-than-temporary impairment of $32.9 million within Other Income, Net on our statement of income in 2018, which represented the full carrying value of our equity method investment. Regional Decommissioned Nuclear Companies: CL&P, NSTAR Electric and PSNH own common stock in three regional nuclear generation companies (CYAPC, YAEC and MYAPC, collectively referred to as the "Yankee Companies"), each of which owned a single nuclear generating facility that has been decommissioned. For CL&P, NSTAR Electric and PSNH, the respective investments in CYAPC, YAEC and MYAPC are accounted for under the equity method and are included in Other Long-Term Assets on their respective balance sheets. For CL&P, NSTAR Electric and PSNH, these investments totaled $1.3 million, $0.9 million and $0.3 million as of both December 31, 2018 and 2017. Eversource consolidates CYAPC and YAEC because CL&P's, NSTAR Electric's and PSNH's combined ownership and voting interests in each of these entities is greater than 50 percent. For further information on the Yankee Companies, see Note 12C, "Commitments and Contingencies – Spent Nuclear Fuel Obligations – Yankee Companies," to the financial statements. Equity in Earnings and Dividends from Equity Method Investments: For the years ended December 31, 2018, 2017 and 2016, Eversource had equity in earnings, net of impairment, of unconsolidated affiliates of $3.8 million, $27.4 million, and $0.2 million, respectively. Eversource received dividends from its equity method investees of $22.3 million, $20.0 million and $0.1 million, respectively, for the years ended December 31, 2018, 2017 and 2016. 2019 Investment - Revolution Wind and South Fork Wind: On February 8, 2019, Eversource and Ørsted entered into a 50-50 partnership for key offshore wind assets in the Northeast. Eversource paid approximately $225 million for a 50 percent interest in Ørsted’s Revolution Wind and South Fork Wind power projects, as well as the 257-square-mile tract off the coasts of Massachusetts and Rhode Island, owned by North East Offshore LLC. Upon execution of the transaction, Eversource parent issued a guaranty on behalf of its subsidiary, Eversource Investment LLC. Eversource parent will guarantee, as a primary obligor, the financial obligations, primarily all post-Closing payment obligations of Eversource Investment LLC, under the Sale and Purchase Agreement and an Irrevocable Equity Commitment Letter with Ørsted in an amount not to exceed $127.6 million. Eversource parent's obligations under the guaranty expire upon the full, final and indefeasible payment of the guaranteed obligations. L. Operating Expenses Costs related to fuel and natural gas included in Purchased Power, Fuel and Transmission on the statements of income were as follows: For the Years Ended December 31, 2018 (Millions of Dollars) Eversource - Natural Gas and Fuel PSNH - Fuel $ 2017 442.6 $ 7.9 2016 432.5 $ 43.4 372.2 45.0 PSNH completed the sale of its generation assets in 2018. M. Allowance for Funds Used During Construction AFUDC represents the cost of borrowed and equity funds used to finance construction and is included in the cost of the electric, natural gas and water companies' utility plant on the balance sheet. The portion of AFUDC attributable to borrowed funds is recorded as a reduction of Interest Expense, and the AFUDC related to equity funds is recorded as Other Income, Net on the statements of income. AFUDC costs are recovered from customers over the service life of the related plant in the form of increased revenue collected as a result of higher depreciation expense. The average AFUDC rate is based on a FERC-prescribed formula using the cost of a company's short-term financings and capitalization (preferred stock, long-term debt and common equity), as appropriate. The average rate is applied to average eligible CWIP amounts to calculate AFUDC. FERC FORM NO. 1 (ED. 12-88) Page 123.10 000201 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 55 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) AFUDC costs and the weighted-average AFUDC rates were as follows: Eversource For the Years Ended December 31, 2018 (Millions of Dollars, except percentages) Borrowed Funds $ 2017 19.7 $ 12.5 44.0 Equity Funds $ Total AFUDC 63.7 $ 10.8 34.4 $ 26.2 46.9 4.9% Average AFUDC Rate 2016 $ 37.0 5.1% 4.4% For the Years Ended December 31, CL&P (Millions of Dollars except percentages) Borrowed Funds $ Average AFUDC Rate $ 12.2 Equity Funds Total AFUDC 6.3 $ 18.5 5.8% 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric 7.8 PSNH $ 15.6 $ 23.4 CL&P 1.3 $ — $ 5.0% 1.3 5.1 $ 4.8 12.1 $ $ $ 15.0 6.2% CL&P 0.7 10.2 17.2 0.7% PSNH $ 3.3 — $ 0.7 5.0% $ 6.3 $ $ 10.2 9.6 0.7% 5.3 PSNH $ 4.7% 15.5 0.3 $ 3.2% N. Other Income, Net The components of Other Income, Net on the statements of income were as follows: Eversource For the Years Ended December 31, 2018 (Millions of Dollars) Pension, SERP and PBOP Non-Service Income Components (1) $ AFUDC Equity 2017 60.8 $ 2016 29.9 $ 18.6 44.0 34.4 26.2 3.8 27.4 0.2 Investment Income/(Loss) (4.0) 7.5 8.5 Interest Income (3) 18.1 8.3 11.0 Equity in Earnings, Net of Impairment (2) Gains on Sales of Property 5.1 — — Other 0.6 0.4 — Total Other Income, Net (1) FERC FORM NO. 1 (ED. 12-88) $ 128.4 $ 107.9 $ 0.8 64.5 Page 123.11 000202 1.1 1.0% Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 56 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Years Ended December 31, CL&P (Millions of Dollars) Pension, SERP and PBOP Non-Service Income Components (1) $ AFUDC Equity 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric 9.5 $ 12.2 Equity in Earnings PSNH 36.0 $ 9.9 15.6 — CL&P $ 1.8 $ 12.1 PSNH 19.2 $ 5.9 10.2 — CL&P $ PSNH 0.7 $ 10.5 $ 6.2 6.3 10.2 0.3 0.1 0.7 — — 0.3 — 0.1 0.3 — (3.0) (0.5) (0.8) 4.5 2.6 1.6 (1.5) (0.3) (0.7) Interest Income (3) 3.7 0.8 14.1 4.6 1.8 2.2 8.6 0.6 1.8 Gain on Sale of Property — 0.5 4.4 — — — — — — Investment Income/(Loss) Other 0.2 Total Other Income, Net (1) $ — 22.7 $ 53.1 $ 0.1 27.7 — $ 23.0 $ — 34.1 $ 0.1 9.8 — $ 14.2 $ — 21.3 $ — 7.6 (1) As a result of the adoption of new accounting guidance, the non-service related components of pension, SERP and PBOP benefit costs are presented as non-operating income and recorded in Other Income, Net on the statements of income. The 2017 and 2016 amounts, which were previously presented within Operations and Maintenance expense on the statements of income, have been retrospectively presented within Other Income, Net for the years ended December 31, 2017 and 2016. Eversource elected the practical expedient in the accounting guidance that allows the Company to use the amounts disclosed in its Pension Benefits and Postretirement Benefits Other Than Pension footnote for the prior period presentations as the estimation basis for applying the retrospective presentation requirements. (2) For the year ended December 31, 2018, equity in earnings, net of impairment, of unconsolidated affiliates includes an other-than-temporary impairment of $32.9 million in the Access Northeast project investment. See Note 1K, "Summary of Significant Accounting Policies Investments," for further information. Equity in earnings includes $17.6 million and $9.7 million of unrealized gains in 2018 and 2017, respectively, and $1.7 million of unrealized losses in 2016 associated with an equity method investment in a renewable energy fund. (3) See Note 2, "Regulatory Accounting," for interest income recognized in 2018 for the equity return component of carrying charges on storm costs at PSNH. O. Other Taxes Eversource's companies that serve customers in Connecticut collect gross receipts taxes levied by the state of Connecticut from their customers. 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 Years Ended December 31, 2018 (Millions of Dollars) Eversource CL&P $ 2017 2016 161.9 $ 157.4 $ 162.7 141.4 137.5 145.2 As agents for state and local governments, Eversource's companies that serve customers in Connecticut and Massachusetts collect certain sales taxes that are recorded on a net basis with no impact on the statements of income. Separate from the amounts above are $46.8 million and $25.4 million of amounts recorded as Taxes Other than Income Taxes in 2018 and 2017, respectively, related to the future remittance to the State of Connecticut of energy efficiency funds collected from customers in Operating Revenues. FERC FORM NO. 1 (ED. 12-88) Page 123.12 000203 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 57 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) These amounts are recorded separately with collections in Operating Revenues and expenses in Taxes Other than Income Taxes on the Eversource and CL&P statements of income. P. Supplemental Cash Flow Information Eversource (Millions of Dollars) As of and For the Years Ended December 31, 2018 2017 2016 Cash Paid/(Received) During the Year for: Interest, Net of Amounts Capitalized $ 503.2 $ Income Taxes 419.1 $ 398.1 158.8 30.8 (135.5) 435.9 379.5 301.5 Non-Cash Investing Activities: Plant Additions Included in Accounts Payable (As of) As of and For the Years Ended December 31, CL&P (Millions of Dollars) 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric PSNH CL&P PSNH CL&P PSNH Cash Paid/(Received) During the Year for: Interest, Net of Amounts Capitalized $ Income Taxes 149.7 $ 122.1 $ 40.5 $ 144.6 $ 124.6 $ 45.9 $ 143.3 $ 112.9 $ 46.5 66.1 120.0 27.3 68.8 95.5 26.1 (73.9) 66.0 (36.0) 106.1 116.5 81.7 132.5 116.5 44.4 116.2 87.0 37.9 Non-Cash Investing Activities: Plant Additions Included in Accounts Payable (As of) In December 2018, CYAPC paid $145 million to the DOE to partially settle its pre-1983 spent nuclear fuel obligation. In 2016, as a result of damages awarded to the Yankee Companies for spent nuclear fuel lawsuits against the DOE described in Note 12C, "Commitments and Contingencies – Spent Nuclear Fuel Obligations – Yankee Companies," CYAPC and YAEC received total proceeds of $52.2 million, which were classified as operating activities on the Eversource consolidated statements of cash flows. CYAPC returned $6.8 million of these proceeds to its non-affiliated member companies. In addition, CL&P, NSTAR Electric and PSNH received a total distribution of $14.4 million from MYAPC as a result of DOE Phase III proceeds and a distribution from its spent nuclear fuel trust. The following table reconciles cash and cash equivalents as reported on the balance sheets to the cash, cash equivalents, and restricted cash as reported on the statements of cash flows: As of December 31, 2018 (Millions of Dollars) Cash and Cash Equivalents as reported on the Balance Sheets Eversource $ 108.1 $ 2017 NSTAR Electric CL&P 87.7 $ 1.6 $ PSNH 1.4 Eversource $ 38.2 $ CL&P 6.0 $ NSTAR Electric PSNH 1.8 $ 0.9 Restricted cash included in: Prepayments and Other Current Assets 72.1 3.5 13.0 47.5 24.4 3.1 12.8 0.5 Marketable Securities 25.9 0.4 0.1 0.6 23.3 0.5 0.1 0.8 3.2 — — 3.2 — — — — Other Long-Term Assets Cash, Cash Equivalents, and Restricted Cash reported on the Statements of Cash Flows FERC FORM NO. 1 (ED. 12-88) $ 209.3 $ 91.6 $ 14.7 $ 52.7 $ 85.9 $ 9.6 $ 14.7 $ Page 123.13 000204 2.2 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 58 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Restricted cash included in Prepayments and Other Current Assets and Other Long-Term Assets, shown above, primarily represents cash collections related to the PSNH RRB customer charges that are held in trust and required ISO-NE cash deposits. Restricted cash included in Marketable Securities, shown above, represents money market funds held in trusts to fund certain non-qualified executive benefits and restricted trusts to fund CYAPC and YAEC's spent nuclear fuel storage facilities obligations. As a result of implementing new accounting guidance for the statement of cash flows, the reclassification of the change in restricted cash balances, which was previously classified as operating activities, resulted in a decrease of $28.8 million in the total cash and restricted cash change for the year ended December 31, 2017 and an increase of $32.4 million in the total cash and restricted cash change for the year ended December 31, 2016. Q. Related Parties Eversource Service, Eversource's service company, provides centralized accounting, administrative, engineering, financial, information technology, legal, operational, planning, purchasing, and other services to Eversource's companies. The Rocky River Realty Company, Renewable Properties, Inc. and Properties, Inc., three other Eversource subsidiaries, construct, acquire or lease some of the property and facilities used by Eversource's companies. As of both December 31, 2018 and 2017, CL&P, NSTAR Electric and PSNH had long-term receivables from Eversource Service in the amounts of $25.0 million, $5.5 million and $3.8 million, respectively, which were included in Other Long-Term Assets on the balance sheets. These amounts related to the funding of investments held in trust by Eversource Service in connection with certain postretirement benefits for CL&P, NSTAR Electric and PSNH employees and have been eliminated in consolidation on the Eversource financial statements. Included in the CL&P, NSTAR Electric and PSNH balance sheets as of December 31, 2018 and 2017 were Accounts Receivable from Affiliated Companies and Accounts Payable to Affiliated Companies relating to transactions between CL&P, NSTAR Electric and PSNH and other subsidiaries that are wholly-owned by Eversource. These amounts have been eliminated in consolidation on the Eversource financial statements. 2. REGULATORY ACCOUNTING Eversource's utility companies are subject to rate regulation that is based on cost recovery and meets the criteria for application of accounting guidance for rate-regulated operations, which considers the effect of regulation on the timing of the recognition of certain revenues and expenses. The regulated companies' financial statements reflect the effects of the rate-making process. The rates charged to the customers of Eversource's regulated companies are designed to collect each company's costs to provide service, including a return on investment. Management believes it is probable that each of the regulated companies will recover its respective investments in long-lived assets, including regulatory assets. If management were to determine that it could no longer apply the accounting guidance applicable to rate-regulated enterprises to any of the regulated companies' operations, or if management could not conclude it is probable that costs would be recovered from customers in future rates, the costs would be charged to net income in the period in which the determination is made. FERC FORM NO. 1 (ED. 12-88) Page 123.14 000205 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 59 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Regulatory Assets: The components of regulatory assets were as follows: As of December 31, 2018 Eversource (Millions of Dollars) Benefit Costs $ 1,914.8 $ 2017 NSTAR Electric CL&P PSNH Eversource 424.7 $ 544.4 $ 169.6 454.4 105.9 8.3 $ 2,068.8 $ CL&P NSTAR Electric PSNH 469.2 $ 560.7 $ 768.9 453.8 113.2 212.3 Income Taxes, Net 728.6 Securitized Stranded Costs 608.4 — — 608.4 — — — — — — — — 516.1 — — 516.1 Storm Restoration Costs, Net 576.0 302.6 212.9 60.5 404.8 216.7 146.6 41.5 Regulatory Tracker Mechanisms 316.0 33.2 169.1 67.3 509.9 85.3 273.0 116.4 Derivative Liabilities 356.5 356.5 — — 367.2 362.3 — — Goodwill-related 348.4 — 299.1 — 365.2 — 313.6 — Deferred Costs from Generation Asset Sale Asset Retirement Obligations 21.7 89.2 32.3 42.2 3.3 101.0 30.3 39.0 17.0 Other Regulatory Assets 208.0 27.0 64.6 12.1 137.4 27.6 78.4 15.8 Total Regulatory Assets 5,145.9 1,630.7 1,438.2 929.5 5,239.3 1,645.2 1,524.5 940.8 514.8 125.2 241.7 67.2 741.9 200.3 333.9 130.1 Less: Current Portion Total Long-Term Regulatory Assets $ 4,631.1 $ 1,505.5 $ 1,196.5 $ 862.3 $ 4,497.4 $ 1,444.9 $ 1,190.6 $ 810.7 Benefit Costs: Eversource's Pension, SERP and PBOP Plans are accounted for in accordance with accounting guidance on defined benefit pension and other PBOP plans. The liability (or asset) recorded by the regulated companies to recognize the funded status of their retiree benefit plans is offset by a regulatory asset (or offset by a regulatory liability in the case of a benefit plan asset) in lieu of a charge to Accumulated Other Comprehensive Income/(Loss), reflecting ultimate recovery from customers through rates. The regulatory asset (or regulatory liability) is amortized as the actuarial gains and losses and prior service cost are amortized to net periodic benefit cost for the pension and PBOP plans. All amounts are remeasured annually. Regulatory accounting is also applied to the portions of Eversource's service company costs that support the regulated companies, as these amounts are also recoverable. As these regulatory assets or regulatory liabilities do not represent a cash outlay for the regulated companies, no carrying charge is recovered from customers. The decrease in the regulatory asset balance at PSNH as of December 31, 2018 was due in part to the generation divestiture and the securitization of remaining generation costs. CL&P, NSTAR Electric and PSNH recover benefit costs related to their distribution and transmission operations from customers in rates as allowed by their applicable regulatory commissions. NSTAR Electric recovers qualified pension and PBOP expenses related to its distribution operations through a rate reconciling mechanism that fully tracks the change in net pension and PBOP expenses each year. Income Taxes, Net: The tax effect of temporary book-tax differences (differences between the periods in which transactions affect income in the financial statements and the periods in which they affect the determination of taxable income, including those differences relating to uncertain tax positions) is accounted for in accordance with the rate-making treatment of the applicable regulatory commissions and accounting guidance for income taxes. Differences in income taxes between the accounting guidance and the rate-making treatment of the applicable regulatory commissions are recorded as regulatory assets. As these assets are offset by deferred income tax liabilities, no carrying charge is collected. The amortization period of these assets varies depending on the nature and/or remaining life of the underlying assets and liabilities. For further information regarding income taxes, see Note 11, "Income Taxes," to the financial statements. FERC FORM NO. 1 (ED. 12-88) Page 123.15 000206 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 60 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Securitized Stranded Costs and Deferred Costs from Generation Asset Sale: On May 8, 2018, a subsidiary of PSNH issued $635.7 million of securitized RRBs to finance PSNH's unrecovered remaining costs associated with the divestiture of its generation assets. Securitized regulatory assets, which are not earning an equity return, are being recovered over the amortization period of the associated RRBs. The PSNH RRBs are expected to be repaid by February 1, 2033. The unrecovered costs related to the difference between the carrying value and the fair value less costs to sell PSNH's thermal generation assets, and were reflected as Deferred Costs from Generation Asset Sale in the table above as of December 31, 2017. As of December 31, 2018, these costs are reflected in the Securitized Stranded Costs balance. For further information, see Note 13, "Generation Asset Sale." Storm Restoration Costs, Net: The storm restoration cost deferrals relate to costs incurred for storm events at CL&P, NSTAR Electric and PSNH that each company expects to recover from customers. A storm must meet certain criteria to qualify for deferral and recovery with the criteria specific to each state jurisdiction and utility company. Once a storm qualifies for recovery, all qualifying expenses incurred during storm restoration efforts are deferred and recovered from customers. Costs for storms that do not meet the specific criteria are expensed as incurred. In addition to storm restoration costs, CL&P and PSNH are each allowed to recover pre-staging storm costs. Management believes storm restoration costs deferred were prudently incurred and meet the criteria for specific cost recovery in Connecticut, Massachusetts and New Hampshire, and that recovery from customers is probable through the applicable regulatory recovery processes. Each electric utility company either recovers a carrying charge on its deferred storm restoration cost regulatory asset balance or the regulatory asset balance is included in rate base. In 2018, several significant storms caused extensive damage to our electric distribution systems and significant customer outages across all three states. These storms resulted in deferred storm restoration costs of approximately $266 million ($148 million for CL&P, $94 million for NSTAR Electric, and $24 million for PSNH), which were reflected in Storm Restoration Costs, Net in the table above as of December 31, 2018. On September 17, 2018, the NHPUC approved the recovery of $49 million, plus carrying charges, in storm costs incurred from August 2011 through March 2013 and the transfer of funding from PSNH’s major storm reserve to offset those costs. The costs of these storms (excluding the equity return component of the carrying charges) were deferred as regulatory assets, and the funding reserve collected from customers was accrued as a regulatory liability. The storm cost deferral is separate from the major storm funding reserve that is being collected from customers. As a result of the duration of time between incurring storm costs in August 2011 through March 2013 and final approval from the NHPUC in 2018, PSNH recognized $8.7 million (pre-tax) for the equity return component of the carrying charges, which have been collected from customers, within Other Income, Net on our statement of income in 2018. Storm costs incurred from December 2013 through April 2016 have been audited by the NHPUC staff and are pending NHPUC approval. Regulatory Tracker Mechanisms: The regulated companies' approved rates are designed to recover costs incurred to provide service to customers. The regulated companies recover certain of their costs on a fully-reconciling basis through regulatory commission-approved tracking mechanisms. The differences between the costs incurred (or the rate recovery allowed) and the actual revenues are recorded as regulatory assets (for undercollections) or as regulatory liabilities (for overcollections) to be included in future customer rates each year. Carrying charges are recovered in rates on all material regulatory tracker mechanisms. CL&P, NSTAR Electric and PSNH each recover, on a fully reconciling basis, the costs associated with the procurement of energy, transmission related costs from FERC-approved transmission tariffs, energy efficiency programs, low income assistance programs, certain uncollectible accounts receivable for hardship customers, and restructuring and stranded costs as a result of deregulation, and additionally for the Massachusetts utilities, pension and PBOP benefits and net metering for distributed generation. Energy procurement costs at NSTAR Electric include the costs related to its solar power facilities. CL&P, NSTAR Electric (effective February 1, 2018 as a result of a DPU-approved rate case decision), Yankee Gas (effective November 15, 2018 as a result of a PURA-approved rate case settlement agreement) and NSTAR Gas each have a regulatory commission approved revenue decoupling mechanism. Distribution revenues are decoupled from customer sales volumes, where applicable, which breaks the relationship between sales volumes and revenues recognized. Each company reconciles its annual base distribution rate recovery amount to the pre-established levels of baseline distribution delivery service revenues. Any difference between the allowed level of distribution revenue and the actual amount realized during a 12-month period is adjusted through rates in the following period. FERC FORM NO. 1 (ED. 12-88) Page 123.16 000207 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 61 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Derivative Liabilities: Regulatory assets are recorded as an offset to derivative liabilities and relate to the fair value of contracts used to purchase energy and energy-related products that will be recovered from customers in future rates. These assets are excluded from rate base and are being recovered as the actual settlements occur over the duration of the contracts. See Note 4, "Derivative Instruments," to the financial statements for further information on these contracts. Goodwill-related: The goodwill regulatory asset originated from a 1999 transaction, and the DPU allowed its recovery in NSTAR Electric and NSTAR Gas rates. This regulatory asset is currently being amortized and recovered from customers in rates without a carrying charge over a 40-year period, and as of December 31, 2018, there were 21 years of amortization remaining. Asset Retirement Obligations: The costs associated with the depreciation of the regulated companies' ARO assets and accretion of the ARO liabilities are recorded as regulatory assets in accordance with regulatory accounting guidance. The regulated companies' ARO assets, regulatory assets and liabilities offset and are excluded from rate base. These costs are being recovered over the life of the underlying property, plant and equipment. Other Regulatory Assets: Other Regulatory Assets primarily include contractual obligations associated with the remaining nuclear fuel storage costs of the CYAPC, YAEC and MYAPC nuclear facilities, environmental remediation costs, losses associated with the reacquisition or redemption of long-term debt, certain uncollectible accounts receivable for hardship customers, certain merger-related costs allowed for recovery, water tank painting costs, and various other items. Regulatory Costs in Long-Term Assets: Eversource's regulated companies had $122.9 million (including $42.1 million for CL&P, $49.3 million for NSTAR Electric and $12.2 million for PSNH) and $105.8 million (including $18.2 million for CL&P, $42.7 million for NSTAR Electric and $27.2 million for PSNH) of additional regulatory costs as of December 31, 2018 and 2017, respectively, that were included in long-term assets on the balance sheets. These amounts represent incurred costs for which recovery has not yet been specifically approved by the applicable regulatory agency. However, based on regulatory policies or past precedent on similar costs, management believes it is probable that these costs will ultimately be approved and recovered from customers in rates. Equity Return on Regulatory Assets: For rate-making purposes, the regulated companies recover the carrying costs related to their regulatory assets. For certain regulatory assets, the carrying cost recovered includes an equity return component. This equity return, which is not recorded on the balance sheets, totaled $0.7 million and $1.0 million for CL&P as of December 31, 2018 and 2017, respectively. These carrying costs will be recovered from customers in future rates. As of December 31, 2018 and 2017, this equity return, which is not recorded on the balance sheets, totaled $12.0 million and $42.0 million, respectively, for PSNH. The 2017 amount included $25 million of equity return on the Clean Air Project costs that PSNH had agreed not to bill customers as part of the generation divestiture settlement agreement. PSNH sold its generation assets in 2018. FERC FORM NO. 1 (ED. 12-88) Page 123.17 000208 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 62 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Regulatory Liabilities: The components of regulatory liabilities were as follows: As of December 31, 2018 Eversource (Millions of Dollars) EDIT due to Tax Cuts and Jobs Act $ Cost of Removal 2,883.0 $ 521.0 Benefit Costs 2017 NSTAR Electric CL&P 1,031.0 $ 39.9 1,103.7 $ 307.1 PSNH Eversource 396.4 $ 22.1 2,882.0 $ 502.1 CL&P 1,031.6 $ NSTAR Electric PSNH 1,087.9 $ 23.2 293.8 405.1 37.9 91.2 — 76.9 — 132.3 — 112.6 — 309.0 89.5 163.7 48.3 136.7 34.6 77.8 5.0 AFUDC - Transmission 70.7 47.4 23.3 — 67.1 48.8 18.3 — Revenue Subject to Refund due to Tax Cuts and Jobs Act 24.6 — — 12.6 — — — — Other Regulatory Liabilities 80.2 24.0 29.2 4.2 45.2 12.9 3.7 2.7 Total Regulatory Liabilities 3,979.7 1,231.8 1,703.9 483.6 3,765.4 1,151.1 1,594.1 450.7 370.2 109.6 190.6 55.5 128.1 39.0 79.6 6.3 1,112.1 $ 1,514.5 $ Regulatory Tracker Mechanisms Less: Current Portion Total Long-Term Regulatory Liabilities $ 3,609.5 $ 1,122.2 $ 1,513.3 $ 428.1 $ 3,637.3 $ 444.4 EDIT due to Tax Cuts and Jobs Act: Pursuant to the "Tax Cuts and Jobs Act" (the "Act"), which became law on December 22, 2017, Eversource remeasured its existing deferred federal income tax balances as of December 31, 2017 to reflect the decrease in the U.S. federal corporate income tax rate from 35 percent to 21 percent. The remeasurement resulted in provisional regulated excess accumulated deferred income tax (excess ADIT or EDIT) liabilities that will benefit our customers in future periods and were recognized as regulatory liabilities on the balance sheet. We estimate that approximately 85 percent of the provisional regulated EDIT liabilities relate to property, plant, and equipment with remaining useful lives estimated to be in excess of 35 years. These amounts are subject to IRS normalization rules and will be returned to customers using the same timing as the remaining useful lives of the underlying assets that gave rise to the ADIT liabilities. Eversource's regulated companies are in the process of, or will be, refunding the EDIT liabilities to customers based on orders issued by applicable state regulatory commissions. For CL&P, amounts related to the EDIT liabilities will be incorporated as refunds to customers in May 1, 2019 base distribution rates. For NSTAR Electric (effective January 1, 2019) and NSTAR Gas (effective February 1, 2019), refunds related to EDIT will occur in rates through a new reconciling factor. Effective November 15, 2018, Yankee Gas' distribution rates charged to customers began to reflect the refund of EDIT. For PSNH, EDIT refunds will be addressed as part of the next distribution rate case filing. The EDIT balance related to PSNH's divested generation assets has been included as a component of the securitization of the stranded generation assets and has started to be refunded to customers via the Stranded Cost Recovery Charge effective August 1, 2018. For our transmission companies, the refund of excess ADIT to customers will be made based on future guidance from FERC. Cost of Removal: Eversource's regulated companies currently recover amounts in rates for future costs of removal of plant assets over the lives of the assets. The estimated cost to remove utility assets from service is recognized as a component of depreciation expense, and the cumulative amount collected from customers but not yet expended is recognized as a regulatory liability. AFUDC - Transmission: Regulatory liabilities were recorded by CL&P and NSTAR Electric for AFUDC accrued on certain reliability-related transmission projects to reflect local rate base recovery. These regulatory liabilities will be amortized over the depreciable life of the related transmission assets. Revenue Subject to Refund due to Tax Cuts and Jobs Act: Eversource established a regulatory liability, recorded as a reduction to revenue, to reflect the difference between the 35 percent federal corporate income tax rate included in rates charged to customers and the 21 percent federal corporate income tax rate, effective January 1, 2018 as a result of the Tax Cuts and Jobs Act, until rates billed to customers reflect the lower federal tax rate. Effective May 1, 2018, CL&P adjusted rates billed to customers to reflect the lower federal income tax rate prospectively and, as of December 31, FERC FORM NO. 1 (ED. 12-88) Page 123.18 000209 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 63 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2018, fully refunded its regulatory liability associated with the higher federal corporate income tax rate billed to customers in the period between January 1, 2018 through April 30, 2018. Effective November 15, 2018, Yankee Gas adjusted distribution rates to reflect the lower federal income tax rate prospectively and to refund its regulatory liability associated with the higher federal corporate income tax rate billed to customers in the period between January 1, 2018 through November 14, 2018. Although Yankee Gas' new rates were effective January 1, 2019, the provisions of the settlement agreement took effect November 15, 2018. For NSTAR Electric and NSTAR Gas, a December 2018 DPU order indicated that the DPU will not require a revision to base rates for any potential refunds associated with the higher federal corporate income tax rate billed to customers in the period between January 1, 2018 to the effective dates of each company's rate changes (effective February 1, 2018 for NSTAR Electric and July 1, 2018 for NSTAR Gas). PSNH and Aquarion will refund the overcollection in distribution rates from January 1, 2018 to customers in a future period. PSNH will adjust distribution rates to reflect the prospective lower federal income tax rate effective July 1, 2019, or earlier if a rate case is filed for rates effective prior to July 1, 2019. Effective January 1, 2018, local transmission service rates were updated to reflect the lower U.S. federal corporate income tax rate that resulted from the act. On June 28, 2018, FERC granted a one-time tariff waiver related to the federal corporate income tax rate so that effective June 1, 2018, the regional transmission service rates reflect the reduced federal corporate income tax rate at 21 percent. The refund of excess ADIT to customers will be made based on future guidance from FERC. FERC ROE Complaints: As of December 31, 2018, Eversource has a reserve established for the second ROE complaint in the pending FERC ROE complaint proceedings, which was recorded as a regulatory liability and is reflected within Regulatory Tracker Mechanisms in the table above. The cumulative pre-tax reserve (excluding interest) as of December 31, 2018 totaled $39.1 million for Eversource (including $21.4 million for CL&P, $14.6 million for NSTAR Electric and $3.1 million for PSNH). See Note 12E, "Commitments and Contingencies – FERC ROE Complaints," for further information on developments in the pending ROE complaint proceedings. 3. PROPERTY, PLANT AND EQUIPMENT AND ACCUMULATED DEPRECIATION Utility property, plant and equipment is recorded at original cost. Original cost includes materials, labor, construction overheads and AFUDC for regulated property. The cost of repairs and maintenance is charged to Operations and Maintenance expense as incurred. The following tables summarize property, plant and equipment by asset category: Eversource As of December 31, 2018 (Millions of Dollars) Distribution - Electric $ Distribution - Natural Gas 2017 15,071.1 $ 14,410.5 3,546.2 3,244.2 10,153.9 9,270.9 1,639.8 1,558.4 164.1 36.2 30,575.1 28,520.2 778.6 693.7 31,353.7 29,213.9 (7,126.2) (6,846.9) (336.7) (286.9) Total Accumulated Depreciation (7,462.9) (7,133.8) Property, Plant and Equipment, Net 23,890.8 22,080.1 1,719.6 1,537.4 Transmission - Electric Distribution - Water Solar Utility Other (1) Property, Plant and Equipment, Gross Less: Accumulated Depreciation Utility Other Construction Work in Progress Total Property, Plant and Equipment, Net FERC FORM NO. 1 (ED. 12-88) $ 25,610.4 $ 23,617.5 Page 123.19 000210 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 64 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) As of December 31, CL&P (Millions of Dollars) Distribution - Electric $ 2018 2017 NSTAR Electric NSTAR Electric PSNH CL&P PSNH 6,176.4 $ 6,756.4 $ 2,178.6 $ 5,888.3 $ 6,479.0 $ 2,083.4 4,700.5 4,065.9 1,338.7 4,239.9 3,821.2 1,161.3 — 164.1 — — 36.2 — Property, Plant and Equipment, Gross 10,876.9 10,986.4 3,517.3 10,128.2 10,336.4 3,244.7 Less: Accumulated Depreciation (2,302.6) (2,702.0) (2,239.0) (2,550.2) 8,574.3 8,284.4 7,889.2 7,786.2 Transmission - Electric Solar Property, Plant and Equipment, Net 335.4 Construction Work in Progress Total Property, Plant and Equipment, Net $ 8,909.7 $ (772.9) 2,744.4 510.3 135.7 8,794.7 $ 381.8 2,880.1 $ 460.3 8,271.0 $ 8,246.5 $ (751.8) 2,492.9 149.4 2,642.3 (1) These assets are primarily comprised of building improvements, computer software, hardware and equipment at Eversource Service. Depreciation of utility assets is calculated on a straight-line basis using composite rates based on the estimated remaining useful lives of the various classes of property (estimated useful life for PSNH distribution and the water utilities). The composite rates, which are subject to approval by the appropriate state regulatory agency, include a cost of removal component, which is collected from customers over the lives of the plant assets and is recognized as a regulatory liability. Depreciation rates are applied to property from the time it is placed in service. Upon retirement from service, the cost of the utility asset is charged to the accumulated provision for depreciation. The actual incurred removal costs are applied against the related regulatory liability. The depreciation rates for the various classes of utility property, plant and equipment aggregate to composite rates as follows: (Percent) 2018 2017 2016 Eversource 2.9% 3.0% 3.0% CL&P 2.8% 2.8% 2.7% NSTAR Electric 2.8% 2.9% 2.9% PSNH 2.8% 3.1% 3.1% The following table summarizes average remaining useful lives of depreciable assets: As of December 31, 2018 (Years) Eversource CL&P NSTAR Electric PSNH Distribution - Electric 34.1 35.4 33.7 32.3 Distribution - Natural Gas 43.8 — — — Transmission - Electric 41.3 38.0 45.3 42.9 Distribution - Water 33.3 — — — Solar 24.9 — 24.9 — Other 12.9 — — — FERC FORM NO. 1 (ED. 12-88) Page 123.20 000211 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 65 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 4. DERIVATIVE INSTRUMENTS The electric and natural gas companies purchase and procure energy and energy-related products, which are subject to price volatility, for their customers. The costs associated with supplying energy to customers are recoverable from customers in future rates. These regulated companies manage the risks associated with the price volatility of energy and energy-related products through the use of derivative and non-derivative contracts. Many of the derivative contracts meet the definition of, and are designated as, normal and qualify for accrual accounting under the applicable accounting guidance. The costs and benefits of derivative contracts that meet the definition of normal are recognized in Operating Expenses on the statements of income, as applicable, as electricity or natural gas is delivered. Derivative contracts that are not designated as normal are recorded at fair value as current or long-term Derivative Assets or Derivative Liabilities on the balance sheets. For the electric and natural gas companies, regulatory assets or regulatory liabilities are recorded to offset the fair values of derivatives, as contract settlement amounts are recovered from, or refunded to, customers in their respective energy supply rates. The gross fair values of derivative assets and liabilities with the same counterparty are offset and reported as net Derivative Assets or Derivative Liabilities, with current and long-term portions, on the balance sheets. The following table presents the gross fair values of contracts, categorized by risk type, and the net amounts recorded as current or long-term derivative assets or liabilities: As of December 31, 2018 Fair Value (Millions of Dollars) Commodity Supply and Price Risk Management 2017 Netting (1) Net Amount Recorded as a Derivative Commodity Supply and Price Risk Management Netting (1) Net Amount Recorded as a Derivative Hierarchy Current Derivative Assets: CL&P Level 3 9.6 (3.4) 6.2 9.5 Other Level 2 $ 1.5 $ (0.9) $ 0.6 $ — $ (7.1) 2.4 — $ — Long-Term Derivative Assets: CL&P Level 3 74.2 (2.3) 71.9 71.9 (5.3) 66.6 CL&P Level 3 (55.1) — (55.1) (54.4) — (54.4) Other Level 2 (4.5) — (4.5) (376.9) — (376.9) (0.4) — (0.4) Current Derivative Liabilities: — — — Long-Term Derivative Liabilities: CL&P Level 3 Other Level 2 (379.5) — — (379.5) — — (1) Amounts represent derivative assets and liabilities that Eversource elected to record net on the balance sheets. These amounts are subject to master netting agreements or similar agreements for which the right of offset exists. The business activities that result in the recognition of derivative assets also create exposure to various counterparties. As of December 31, 2018, Eversource's and CL&P's derivative assets were exposed to counterparty credit risk and contracted with investment grade entities. For further information on the fair value of derivative contracts, see Note 1I, "Summary of Significant Accounting Policies – Fair Value Measurements," and Note 1J, "Summary of Significant Accounting Policies – Derivative Accounting," to the financial statements. Derivative Contracts at Fair Value with Offsetting Regulatory Amounts FERC FORM NO. 1 (ED. 12-88) Page 123.21 000212 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 66 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Commodity Supply and Price Risk Management: As required by regulation, CL&P, along with UI, has capacity-related contracts with generation facilities. CL&P has a sharing agreement with UI, with 80 percent of the costs or benefits of each contract borne by or allocated to CL&P and 20 percent borne by or allocated to UI. The combined capacity of these contracts is 787 MW. The capacity contracts extend through 2026 and obligate both CL&P and UI to make or receive payments on a monthly basis to or from the generation facilities based on the difference between a set capacity price and the capacity market price received in the ISO-NE capacity markets. In addition, CL&P has a contract to purchase 0.1 million MWh of energy per year through 2020. As of December 31, 2018 and 2017, Eversource had New York Mercantile Exchange ("NYMEX") financial contracts for natural gas futures in order to reduce variability associated with the price of 12.5 million and 9.5 million MMBtu of natural gas, respectively. For the years ended December 31, 2018, 2017 and 2016, there were losses of $25.0 million, $29.0 million and $125.5 million, respectively, deferred as regulatory costs, which reflect the change in fair value associated with Eversource's derivative contracts. Fair Value Measurements of Derivative Instruments Derivative contracts classified as Level 2 in the fair value hierarchy relate to the financial contracts for natural gas futures. Prices are obtained from broker quotes and are based on actual market activity. The contracts are valued using NYMEX natural gas prices. Valuations of these contracts also incorporate discount rates using the yield curve approach. The fair value of derivative contracts classified as Level 3 utilizes significant unobservable inputs. The fair value is modeled using income techniques, such as discounted cash flow valuations adjusted for assumptions related to exit price. Significant observable inputs for valuations of these contracts include energy and energy-related product prices in future years for which quoted prices in an active market exist. Fair value measurements categorized in Level 3 of the fair value hierarchy are prepared by individuals with expertise in valuation techniques, pricing of energy and energy-related products, and accounting requirements. The future power and capacity prices for periods that are not quoted in an active market or established at auction are based on available market data and are escalated based on estimates of inflation in order to address the full term of the contract. Valuations of derivative contracts using a discounted cash flow methodology include assumptions regarding the timing and likelihood of scheduled payments and also reflect non-performance risk, including credit, using the default probability approach based on the counterparty's credit rating for assets and the Company's credit rating for liabilities. Valuations incorporate estimates of premiums or discounts that would be required by a market participant to arrive at an exit price, using historical market transactions adjusted for the terms of the contract. The following is a summary of CL&P's Level 3 derivative contracts and the range of the significant unobservable inputs utilized in the valuations over the duration of the contracts: As of December 31, 2018 Capacity Prices Forward Reserve Period Covered Range CL&P 2017 Period Covered Range $ 4.30 — 7.44 per kW-Month 2022 - 2026 $ 5.00 — 8.70 per kW-Month 2021 - 2026 0.75 — 1.78 per kW-Month 2019 - 2024 1.00 — 2.00 per kW-Month 2018 - 2024 Exit price premiums of 4.2 percent through 15.7 percent are also applied to these contracts and reflect the uncertainty and illiquidity premiums that would be required based on the most recent market activity available for similar type contracts. Significant increases or decreases in future capacity or forward reserve prices in isolation would decrease or increase, respectively, the fair value of the derivative liability. Any increases in risk premiums would increase the fair value of the derivative liability. Changes in these fair values are recorded as a regulatory asset or liability and do not impact net income. FERC FORM NO. 1 (ED. 12-88) Page 123.22 000213 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 67 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Valuations using significant unobservable inputs: The following table presents changes in the Level 3 category of derivative assets and derivative liabilities measured at fair value on a recurring basis. The derivative assets and liabilities are presented on a net basis. For the Years Ended December 31, CL&P (Millions of Dollars) 2018 2017 Derivatives, Net: Fair Value as of Beginning of Period $ (362.3) $ Net Realized/Unrealized Losses Included in Regulatory Assets and Liabilities Settlements $ Fair Value as of End of Period (420.5) (32.0) (9.5) 37.8 67.7 (356.5) $ (362.3) 5. MARKETABLE SECURITIES Eversource holds marketable securities that are primarily used to fund certain non-qualified executive benefits. The trusts that hold marketable securities are not subject to regulatory oversight by state or federal agencies. CYAPC and YAEC maintain legally restricted trusts, each of which holds marketable securities, to fund the spent nuclear fuel removal obligations of their nuclear fuel storage facilities. In December 2018, CYAPC paid $145 million from its trust to the DOE to partially settle the pre-1983 spent nuclear fuel obligation. Equity Securities: In accordance with new accounting guidance, unrealized gains and losses on equity securities are recorded in Other Income, Net on the statements of income. The fair value of equity securities subject to this guidance as of December 31, 2018 and 2017 was $44.0 million and $52.5 million, respectively. For the year ended December 31, 2018, there were unrealized losses of $4.3 million recorded in Other Income, Net related to these equity securities. For the year ended December 31, 2017, the unrealized gains and losses on these equity securities were recorded in Accumulated Other Comprehensive Income on the balance sheet. Dividend income is recorded in Other Income, Net when dividends are declared. Eversource's equity securities also include CYAPC's and YAEC's marketable securities held in spent nuclear fuel trusts, which had fair values of $200.0 million and $261.3 million as of December 31, 2018 and 2017, respectively. Unrealized gains and losses for these spent nuclear fuel trusts are subject to regulatory accounting treatment and are recorded in Marketable Securities with the corresponding offset to Other Long-Term Liabilities on the balance sheets, with no impact on the statements of income. Available-for-Sale Debt Securities: The following is a summary of the available-for-sale debt securities, which are recorded at fair value and are included in current and long-term Marketable Securities on the balance sheets. As of December 31, 2018 Amortized Cost Pre-Tax Unrealized Gains 2017 Pre-Tax Unrealized Losses Fair Value Amortized Cost Pre-Tax Unrealized Gains Pre-Tax Unrealized Losses Fair Value Eversource (Millions of Dollars) Debt Securities $ 190.0 $ 0.4 $ (4.0) $ 186.4 $ 284.9 $ 3.2 $ (1.1) $ 287.0 Eversource's debt securities include CYAPC's and YAEC's marketable securities held in spent nuclear fuel trusts in the amounts of $143.9 million and $242.3 million as of December 31, 2018 and 2017, respectively. Unrealized gains and losses on available-for-sale debt securities held in Eversource's non-qualified benefit trust are recorded in Accumulated Other Comprehensive Income. There have been no significant unrealized losses, other-than-temporary impairments, or credit losses for the years ended December 31, 2018 or 2017. Factors considered in determining whether a credit loss exists include the duration and severity of the impairment, adverse conditions specifically affecting the issuer, and the payment history, ratings and rating changes of the security. For asset-backed debt securities, underlying collateral and expected future cash flows are also evaluated. FERC FORM NO. 1 (ED. 12-88) Page 123.23 000214 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 68 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) As of December 31, 2018, the contractual maturities of available-for-sale debt securities were as follows: Amortized Cost Eversource (Millions of Dollars) Less than one year (1) $ Fair Value 30.5 $ 30.3 One to five years 29.2 28.9 Six to ten years 43.6 42.9 Greater than ten years 86.7 84.3 $ Total Debt Securities 190.0 $ 186.4 (1) Amounts in the Less than one year category include securities in the CYAPC and YAEC spent nuclear fuel trusts, which are restricted and are classified in long-term Marketable Securities on the balance sheets. Realized Gains and Losses: Realized gains and losses are recorded in Other Income, Net for Eversource's benefit trust and are offset in Other Long-Term Liabilities for CYAPC and YAEC. Eversource utilizes the specific identification basis method for the Eversource non-qualified benefit trust, and the average cost basis method for the CYAPC and YAEC spent nuclear fuel trusts to compute the realized gains and losses on the sale of marketable securities. For the year ended December 31, 2017, Eversource recognized net realized gains of $9.8 million on the sales of available-for-sale securities held in the benefit trust. The proceeds of the sales were re-invested in the Eversource benefit trust. There were no similar sales for the year ended December 31, 2018. Fair Value Measurements: The following table presents the marketable securities recorded at fair value on a recurring basis by the level in which they are classified within the fair value hierarchy: Eversource (Millions of Dollars) As of December 31, 2018 2017 Level 1: Mutual Funds and Equities $ 244.0 $ $ 269.9 $ 337.1 $ 79.6 $ 70.2 Corporate Debt Securities 39.5 50.9 Asset-Backed Debt Securities 14.0 21.2 Municipal Bonds 19.2 110.7 25.9 Money Market Funds Total Level 1 313.8 23.3 Level 2: U.S. Government Issued Debt Securities (Agency and Treasury) 8.2 10.7 Total Level 2 $ 160.5 $ 263.7 Total Marketable Securities $ 430.4 $ 600.8 Other Fixed Income Securities U.S. government issued debt securities are valued using market approaches that incorporate transactions for the same or similar bonds and adjustments for yields and maturity dates. Corporate debt securities are valued using a market approach, utilizing recent trades of the same or similar instruments and also incorporating yield curves, credit spreads and specific bond terms and conditions. Asset-backed debt securities include collateralized mortgage obligations, commercial mortgage backed securities, and securities collateralized by auto loans, credit card loans or receivables. Asset-backed debt securities are valued using recent trades of similar instruments, prepayment assumptions, yield curves, issuance and FERC FORM NO. 1 (ED. 12-88) Page 123.24 000215 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 69 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) maturity dates, and tranche information. Municipal bonds are valued using a market approach that incorporates reported trades and benchmark yields. Other fixed income securities are valued using pricing models, quoted prices of securities with similar characteristics, and discounted cash flows. 6. ASSET RETIREMENT OBLIGATIONS Eversource, including CL&P, NSTAR Electric and PSNH, recognizes a liability for the fair value of an ARO on the obligation date if the liability's fair value can be reasonably estimated, even if it is conditional on a future event. Settlement dates and future costs are reasonably estimated when sufficient information becomes available. Management has identified various categories of AROs, primarily CYAPC's and YAEC's obligation to dispose of spent nuclear fuel and high level waste, and also certain assets containing asbestos and hazardous contamination. Management has performed fair value calculations reflecting expected probabilities for settlement scenarios. The fair value of an ARO is recorded as a liability in Other Long-Term Liabilities with a corresponding amount included in Property, Plant and Equipment, Net on the balance sheets. The ARO assets are depreciated, and the ARO liabilities are accreted over the estimated life of the obligation and the corresponding credits are recorded as accumulated depreciation and ARO liabilities, respectively. As the electric and natural gas companies are rate-regulated on a cost-of-service basis, these companies apply regulatory accounting guidance and both the depreciation and accretion costs associated with these companies' AROs are recorded as increases to Regulatory Assets on the balance sheets. A reconciliation of the beginning and ending carrying amounts of ARO liabilities is as follows: As of December 31, 2018 Eversource (Millions of Dollars) Balance as of Beginning of Year $ Liabilities Incurred During the Year 419.1 $ 11.3 Liabilities Settled During the Year 2017 NSTAR Electric CL&P 31.5 $ — 44.6 $ 11.3 PSNH Eversource 25.0 $ — 426.4 $ CL&P 36.0 $ NSTAR Electric PSNH 42.6 $ 0.2 0.1 0.1 23.5 — (36.6) — — (21.5) (19.3) (1.0) (0.2) — Accretion 25.5 2.0 2.2 0.5 26.3 2.3 2.1 1.5 Revisions in Estimated Cash Flows 46.9 — 14.3 — (14.5) (5.9) — — 72.4 $ 4.0 419.1 $ 31.5 $ Balance as of End of Year $ 466.2 $ 33.5 $ $ 44.6 $ 25.0 Eversource's amounts include CYAPC and YAEC's AROs of $339.9 million and $301.5 million as of December 31, 2018 and 2017, respectively. The fair value of the ARO for CYAPC and YAEC includes uncertainties of the fuel off-load dates related to the DOE's timing of performance regarding its obligation to dispose of the spent nuclear fuel and high level waste and other assumptions, including discount rates. The incremental asset recorded as an offset to the ARO liability was fully depreciated since the plants have no remaining useful life. Any changes in the ARO liability are recorded with a corresponding offset to the related regulatory asset. The assets held in the CYAPC and YAEC spent nuclear fuel trusts are restricted for settling the ARO and all other nuclear fuel storage obligations. For further information on the assets held in the spent nuclear fuel trusts, see Note 5, "Marketable Securities," to the financial statements. The increase in the ARO balance at NSTAR Electric for the year ended December 31, 2018 was due to the recording of new liabilities associated with new solar sites placed into service and the replacement of certain distribution cables, and revised remediation costs for existing AROs related to asbestos and hazardous contamination. The decrease in the ARO balance at PSNH for the year ended December 31, 2018 was a result of the generation divestiture and the securitization of remaining generation costs. See Note 13, "Generation Asset Sale," to the financial statements for further information on the PSNH generation divestiture. FERC FORM NO. 1 (ED. 12-88) Page 123.25 000216 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 70 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 7. SHORT-TERM DEBT Short-Term Debt Borrowing Limits: The amount of short-term borrowings that may be incurred by CL&P, NSTAR Electric and NPT is subject to periodic approval by the FERC. Because the NHPUC has jurisdiction over PSNH's short-term debt, PSNH is not currently required to obtain FERC approval for its short-term borrowings. On November 30, 2017, the FERC granted authorization that allows CL&P to issue total short-term borrowings in an aggregate principal amount not to exceed $600 million outstanding at any one time, through December 31, 2019. On November 30, 2017, the FERC granted authorization that allows NSTAR Electric to issue total short-term borrowings in an aggregate principal amount not to exceed $655 million outstanding at any one time, through December 30, 2019. On December 3, 2018, FERC authorized NPT to issue up to an aggregate of $800 million in short-term debt and long-term debt through December 31, 2020. PSNH is authorized by regulation of the NHPUC to incur short-term borrowings up to 10 percent of net fixed plant plus an additional $60 million until further ordered by the NHPUC. As of December 31, 2018, PSNH's short-term debt authorization under the 10 percent of net fixed plant test plus $60 million totaled approximately $331 million. CL&P's certificate of incorporation contains preferred stock provisions restricting the amount of unsecured debt that CL&P may incur, including limiting unsecured indebtedness with a maturity of less than 10 years to 10 percent of total capitalization. As of December 31, 2018, CL&P had $758.1 million of unsecured debt capacity available under this authorization. Yankee Gas and NSTAR Gas are not required to obtain approval from any state or federal authority to incur short-term debt. Commercial Paper Programs and Credit Agreements: Eversource parent has a $1.45 billion commercial paper program allowing Eversource parent to issue commercial paper as a form of short-term debt. Eversource parent, CL&P, PSNH, NSTAR Gas and Yankee Gas are also parties to a five-year $1.45 billion revolving credit facility. Effective December 10, 2018, the revolving credit facility's termination date was extended for one additional year to December 8, 2023. The revolving credit facility serves to backstop Eversource parent's $1.45 billion commercial paper program. NSTAR Electric has a $650 million commercial paper program allowing NSTAR Electric to issue commercial paper as a form of short-term debt. NSTAR Electric is also a party to a five-year $650 million revolving credit facility. Effective December 10, 2018, the revolving credit facility's termination date was extended for one additional year to December 8, 2023. The revolving credit facility serves to backstop NSTAR Electric's $650 million commercial paper program. The amount of borrowings outstanding and available under the commercial paper programs were as follows: Borrowings Outstanding as of December 31, (Millions of Dollars) Eversource Parent Commercial Paper Program NSTAR Electric Commercial Paper Program 2018 $ 2017 Available Borrowing Capacity as of December 31, 2018 2017 Weighted-Average Interest Rate as of December 31, 2018 2017 631.5 $ 979.3 $ 818.5 $ 470.7 2.77% 1.86% 278.5 234.0 371.5 416.0 2.50% 1.55% There were no borrowings outstanding on either the Eversource parent or NSTAR Electric revolving credit facilities as of December 31, 2018 or 2017. Eversource's water distribution segment has a $100.0 million revolving credit facility, which expires on August 19, 2019, and there were no amounts outstanding as of December 31, 2018 and $76.0 million outstanding as of December 31, 2017. Amounts outstanding under the commercial paper programs and revolving credit facility are included in Notes Payable and classified in current liabilities on the Eversource and NSTAR Electric balance sheets as all borrowings are outstanding for no more than 364 days at one time. As a result of the Eversource parent long-term debt issuances on January 8, 2018, the net proceeds of which were used to repay short-term borrowings outstanding under its commercial paper program, $201.2 million of commercial paper borrowings under the Eversource parent commercial paper program were reclassified as Long-Term Debt as of December 31, 2017. FERC FORM NO. 1 (ED. 12-88) Page 123.26 000217 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 71 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Under the credit facilities described above, Eversource and its subsidiaries must comply with certain financial and non-financial covenants, including a consolidated debt to total capitalization ratio. As of December 31, 2018 and 2017, Eversource and its subsidiaries were in compliance with these covenants. If Eversource or its subsidiaries were not in compliance with these covenants, an event of default would occur requiring all outstanding borrowings by such borrower to be repaid, and additional borrowings by such borrower would not be permitted under its respective credit facility. We believe the future operating cash flows of Eversource, CL&P, NSTAR Electric and PSNH, along with our existing borrowing availability and access to financial markets for the issuance of new long-term debt, will be sufficient to meet any working capital and future operating requirements, and capital investment forecast opportunities. Intercompany Borrowings: Eversource parent uses its available capital resources to provide loans to its subsidiaries to assist in meeting their short-term borrowing needs. In addition, growth in Eversource's key business initiatives requires cash infusion to those subsidiaries. Eversource parent records intercompany interest income from its loans to subsidiaries, which is eliminated in consolidation. Intercompany loans from Eversource parent to its subsidiaries are eliminated in consolidation on Eversource's balance sheets. As of December 31, 2018, there were intercompany loans from Eversource parent to PSNH of $57.0 million. As of December 31, 2017, there were intercompany loans from Eversource parent of $69.5 million to CL&P and $262.9 million to PSNH. Intercompany loans from Eversource parent are included in Notes Payable to Eversource Parent and are classified in current liabilities on the respective subsidiary's balance sheets. 8. LONG-TERM DEBT Details of long-term debt outstanding are as follows: As of December 31, CL&P (Millions of Dollars) 2018 2017 First Mortgage Bonds: 7.875% 1994 Series D due 2024 $ 139.8 $ 139.8 5.750% 2004 Series B due 2034 130.0 130.0 5.625% 2005 Series B due 2035 100.0 100.0 6.350% 2006 Series A due 2036 250.0 250.0 5.750% 2007 Series B due 2037 150.0 150.0 6.375% 2007 Series D due 2037 100.0 100.0 5.650% 2008 Series A due 2018 — 300.0 5.500% 2009 Series A due 2019 250.0 250.0 2.500% 2013 Series A due 2023 400.0 400.0 4.300% 2014 Series A due 2044 475.0 475.0 4.150% 2015 Series A due 2045 350.0 350.0 3.200% 2017 Series A due 2027 300.0 300.0 4.000% 2018 Series A due 2048 500.0 — 3,144.8 2,944.8 120.5 120.5 (250.0) (300.0) 10.2 11.5 Total First Mortgage Bonds Pollution Control Revenue Bonds: 4.375% Fixed Rate Tax Exempt due 2028 Less Amounts due Within One Year Unamortized Premiums and Discounts, Net (21.5) Unamortized Debt Issuance Costs CL&P Long-Term Debt FERC FORM NO. 1 (ED. 12-88) $ 3,004.0 $ (17.7) 2,759.1 Page 123.27 000218 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 72 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) NSTAR Electric (Millions of Dollars) As of December 31, 2018 2017 Debentures: 5.750% due 2036 $ 200.0 $ 200.0 5.500% due 2040 300.0 300.0 2.375% due 2022 400.0 400.0 4.400% due 2044 300.0 300.0 3.250% due 2025 250.0 250.0 2.700% due 2026 250.0 250.0 3.200% due 2027 700.0 700.0 2,400.0 2,400.0 Total Debentures Notes: 5.900% Senior Notes Series B due 2034 50.0 50.0 6.700% Senior Notes Series D due 2037 40.0 40.0 5.100% Senior Notes Series E due 2020 95.0 95.0 3.500% Senior Notes Series F due 2021 250.0 250.0 3.880% Senior Notes Series G due 2023 80.0 80.0 2.750% Senior Notes Series H due 2026 50.0 50.0 565.0 565.0 Total Notes Less Amounts due Within One Year Unamortized Premiums and Discounts, Net Unamortized Debt Issuance Costs NSTAR Electric Long-Term Debt $ — — (2.5) (1.8) (17.7) (19.4) 2,944.8 $ 2,943.8 As of December 31, PSNH (Millions of Dollars) 2018 2017 First Mortgage Bonds: 5.600% Series M due 2035 $ 50.0 $ 50.0 6.000% Series O due 2018 — 110.0 4.500% Series P due 2019 150.0 150.0 4.050% Series Q due 2021 122.0 122.0 3.200% Series R due 2021 160.0 160.0 3.500% Series S due 2023 325.0 325.0 Total First Mortgage Bonds 807.0 917.0 — 89.3 Pollution Control Revenue Bonds: Adjustable Rate Tax Exempt Series A due 2021 Less Amounts due Within One Year (150.0) Unamortized Premiums and Discounts, Net Unamortized Debt Issuance Costs PSNH Long-Term Debt FERC FORM NO. 1 (ED. 12-88) $ (110.0) — 0.2 (1.8) (4.1) 655.2 $ 892.4 Page 123.28 000219 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 73 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) As of December 31, OTHER (Millions of Dollars) 2018 Yankee Gas - First Mortgage Bonds: 3.020% - 8.480% due 2019 - 2048 $ 2017 470.0 $ 520.0 385.0 285.0 350.0 350.0 4,360.0 3,260.0 289.5 290.9 Secured Debt 4.100% - 9.640% due 2021 - 2035 70.7 70.4 Pre-1983 Spent Nuclear Fuel Obligation (CYAPC) NSTAR Gas - First Mortgage Bonds: 4.09% - 9.950% due 2020 - 2048 Eversource Parent and Other - Notes and Debentures: 4.500% Debentures due 2019 2.500% - 4.250% Senior Notes due 2021 - 2029 Unsecured Notes 3.570% - 6.430% due 2021 - 2037 39.5 181.4 Fair Value Adjustment (1) 144.7 172.6 Less Fair Value Adjustment - Current Portion (1) (36.2) (35.4) (401.1) (104.2) Less Amounts due in One Year Commercial Paper Classified as Long-Term Debt — Unamortized Premiums and Discounts, Net Unamortized Debt Issuance Costs 201.2 (4.2) 1.5 (23.2) (12.8) Total Other Long-Term Debt $ 5,644.7 $ 5,180.6 Total Eversource Long-Term Debt $ 12,248.7 $ 11,775.9 (1) The fair value adjustment amount is the purchase price adjustments, net of amortization, required to record the NSTAR long-term debt at fair value on the date of the 2012 merger and to record the Aquarion long-term debt at fair value on the date of the 2017 acquisition. FERC FORM NO. 1 (ED. 12-88) Page 123.29 000220 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 74 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Long-Term Debt Issuances and Repayments: The following table summarizes long-term debt issuances and repayments: (Millions of Dollars) Issue Date Issuances/(Re payments) Maturity Date Use of Proceeds for Issuances/ Repayment Information 500.0 April 2048 Repaid long-term debt that matured in 2018 and repaid short-term borrowings Repaid at maturity on May 1, 2018 CL&P: 4.00% 2018 Series A First Mortgage Bonds March 2018 5.65% 2008 Series A First Mortgage Bonds May 2008 (300.0) May 2018 May 2008 (110.0) May 2018 Repaid at maturity on May 1, 2018 May 2021 Redeemed on November 28, 2018 at a redemption price of $89.3 million $ PSNH: 6.00% 2008 Series O First Mortgage Bonds 2001 Series A Pollution Control Revenue Bonds December 2001 (89.3) Eversource Parent 2.50% Series I Senior Notes (1) January 2018 200.0 March 2021 Repaid short-term borrowings Eversource Parent 3.30% Series M Senior Notes January 2018 450.0 January 2028 Repaid long-term debt that matured in 2018 Eversource Parent 3.80% Series N Senior Notes December 2018 400.0 December 2023 Repaid short-term borrowings Eversource Parent 4.25% Series O Senior Notes December 2018 500.0 April 2029 Repaid short-term borrowings Eversource Parent 1.60% Series G Senior Notes January 2015 (150.0) January 2018 Eversource Parent 1.45% Series E Senior Notes May 2013 (300.0) May 2018 September 2018 50.0 October 2048 Repaid long-term debt that matured in 2018 Yankee Gas 6.90% Series J First Mortgage Bonds October 2008 (100.0) October 2018 Repaid at maturity on October 1, 2018 NSTAR Gas 4.09% Series P First Mortgage Bonds September 2018 100.0 October 2048 Repaid short-term borrowings Other: Yankee Gas 4.13% Series O First Mortgage Bonds (1) Repaid at maturity on January 15, 2018 Repaid at maturity on May 1, 2018 These notes are part of the same series issued by Eversource parent in March 2016. The aggregate outstanding principal amount of these notes is now $450 million. As a result of the Eversource parent debt issuances in January 2018, $446.8 million of current portion of long-term debt related to two Eversource parent issuances maturing in 2018 and $201.2 million of commercial paper borrowings were reclassified to Long-Term Debt as of December 31, 2017. Long-Term Debt Issuance Authorizations: On August 1, 2018, the DPU approved NSTAR Gas’ request for authorization to issue up to $200 million in long-term debt through December 31, 2019. On December 3, 2018, FERC authorized NPT to issue up to an aggregate of $800 million in short-term debt and long-term debt through December 31, 2020. Long-Term Debt Provisions: The utility plant of CL&P, PSNH, Yankee Gas, NSTAR Gas and a portion of Aquarion is subject to the lien of each company's respective first mortgage bond indenture. The Eversource parent, NSTAR Electric and certain Aquarion debt is unsecured. Additionally, the long-term debt agreements provide that Eversource and certain of its subsidiaries must comply with certain covenants as are customarily included in such agreements, including equity requirements for NSTAR Electric and NSTAR Gas. Under the equity requirements, NSTAR Electric's and Aquarion's senior notes must maintain a certain consolidated indebtedness to capitalization ratio as of the end of any fiscal quarter and NSTAR Gas' outstanding long-term debt must not exceed equity. CL&P's obligation to repay the PCRBs is secured by first mortgage bonds. The first mortgage bonds contain similar terms and provisions as the applicable series of PCRBs. If CL&P fails to meet its obligations under the first mortgage bonds, then the holder of the first mortgage bonds (the issuer of the PCRBs) would have rights under the first mortgage bonds. CL&P's tax-exempt PCRBs will be subject to redemption at par on or after September 1, 2021. FERC FORM NO. 1 (ED. 12-88) Page 123.30 000221 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 75 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Certain secured and unsecured long-term debt securities are callable at redemption price or are subject to make-whole provisions. Eversource, NSTAR Electric, Yankee Gas and Aquarion have certain long-term debt agreements that contain cross-default provisions. No other debt issuances contain cross-default provisions as of December 31, 2018. Pre-1983 Spent Nuclear Fuel Obligation: Under the Nuclear Waste Policy Act of 1982, the DOE is responsible for the selection and development of repositories for, and the disposal of, spent nuclear fuel and high-level radioactive waste. CYAPC is obligated to pay the DOE for the costs to dispose of spent nuclear fuel and high-level radioactive waste generated prior to April 7, 1983 (pre-1983 Spent Nuclear Fuel) and recorded an accrual for the full liability thereof to the DOE. This liability accrues interest costs at the 3-month Treasury bill yield rate. For nuclear fuel used to generate electricity prior to April 7, 1983, payment may be made any time prior to the first delivery of spent fuel to the DOE. Fees for disposal of nuclear fuel burned on or after April 7, 1983 were billed to member companies and paid to the DOE. As of December 31, 2018 and 2017, as a result of consolidating CYAPC, Eversource has consolidated $39.5 million and $181.4 million, respectively, in pre-1983 spent nuclear fuel obligations to the DOE. In December 2018, CYAPC paid $145 million to the DOE to partially settle this obligation. The obligation includes accumulated interest costs of $29.0 million and $132.6 million as of December 31, 2018 and 2017, respectively. CYAPC maintains a trust to fund amounts due to the DOE for the disposal of pre-1983 spent nuclear fuel. For further information, see Note 5, "Marketable Securities," to the financial statements. Long-Term Debt Maturities: Long-term debt maturities on debt outstanding for the years 2019 through 2023 and thereafter are shown below. These amounts exclude the CYAPC pre-1983 spent nuclear fuel obligation, net unamortized premiums, discounts and debt issuance costs, and other fair value adjustments as of December 31, 2018: Eversource (Millions of Dollars) 2019 $ 801.1 $ CL&P NSTAR Electric 250.0 $ — $ PSNH 150.0 2020 296.1 — 95.0 — 2021 1,033.5 — 250.0 282.0 2022 1,188.9 — 400.0 — 2023 1,665.2 400.0 80.0 325.0 Thereafter 7,977.7 2,615.3 2,140.0 50.0 3,265.3 $ 2,965.0 $ Total 9. $ 12,962.5 $ 807.0 RATE REDUCTION BONDS AND VARIABLE INTEREST ENTITIES Rate Reduction Bonds: PSNH Funding LLC 3 (PSNH Funding) is a bankruptcy remote, special purpose, wholly-owned subsidiary of PSNH. PSNH Funding was formed solely to issue rate reduction bonds (RRBs) to finance PSNH’s unrecovered remaining costs associated with the divestiture of its generation assets. On May 8, 2018, PSNH Funding issued $635.7 million of securitized RRBs in multiple tranches with a weighted average interest rate of 3.66 percent, and final maturity dates ranging from 2026 to 2035. The RRBs are expected to be repaid by February 1, 2033. RRB payments consist of principal and interest and will be paid semi-annually, beginning on February 1, 2019. The RRBs were issued pursuant to a finance order issued by the NHPUC on January 30, 2018 to recover remaining costs resulting from the divestiture of PSNH’s generation assets. FERC FORM NO. 1 (ED. 12-88) Page 123.31 000222 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 76 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The proceeds were used by PSNH Funding to purchase PSNH’s stranded cost asset-recovery property, including its vested property right to bill, collect and adjust a non-bypassable stranded cost recovery charge from PSNH’s retail customers. The collections will be used to pay principal, interest and other costs in connection with the RRBs. The RRBs are secured by the stranded cost asset-recovery property. Cash collections from the stranded cost recovery charges and funds on deposit in trust accounts are the sole source of funds to satisfy the debt obligation. PSNH is not the owner of the RRBs, and PSNH Funding’s assets and revenues are not available to pay PSNH’s creditors. The RRBs are non-recourse senior secured obligations of PSNH Funding and are not insured or guaranteed by PSNH or Eversource Energy. PSNH Funding is considered a variable interest entity (VIE) primarily because the equity capitalization is insufficient to support its operations. PSNH has the power to direct the significant activities of the VIE and is most closely associated with the VIE as compared to other interest holders. Therefore, PSNH is considered the primary beneficiary and consolidates PSNH Funding in its consolidated financial statements. The following tables summarize the impact of PSNH Funding on PSNH's balance sheet and income statement: (Millions of Dollars) Balance Sheet: As of December 31, 2018 Restricted Cash - Current Portion (included in Prepayments and Other Current Assets) $ 47.5 Restricted Cash - Long-Term Portion (included in Other Long-Term Assets) 3.2 Securitized Stranded Cost (included in Regulatory Assets) 608.4 Other Regulatory Liabilities (included in Regulatory Liabilities) 5.8 Accrued Interest (included in Other Current Liabilities) 14.4 Rate Reduction Bonds - Current Portion 52.3 Rate Reduction Bonds - Long-Term Portion 583.3 (Millions of Dollars) For the Year Ended December 31, 2018 Income Statement: Amortization of RRB Principal (included in Amortization of Regulatory Assets, Net) Interest Expense on RRB Principal (included in Interest Expense) $ 27.3 14.4 Variable Interest Entities - Other: The Company's variable interests outside of the consolidated group include contracts that are required by regulation and provide for regulatory recovery of contract costs and benefits through customer rates. Eversource, CL&P and NSTAR Electric hold variable interests in VIEs through agreements with certain entities that own single renewable energy or peaking generation power plants, with other independent power producers and with transmission businesses. Eversource, CL&P and NSTAR Electric do not control the activities that are economically significant to these VIEs or provide financial or other support to these VIEs. Therefore, Eversource, CL&P and NSTAR Electric do not consolidate these VIEs. 10. EMPLOYEE BENEFITS A. Pension Benefits and Postretirement Benefits Other Than Pension Eversource provides defined benefit retirement plans ("Pension Plans") that cover eligible employees and are subject to the provisions of ERISA, as amended by the PPA of 2006. Eversource's policy is to annually fund the Pension Plans in an amount at least equal to an amount that will satisfy all federal funding requirements. In addition to the Pension Plans, Eversource maintains non-qualified defined benefit retirement plans ("SERP Plans") which provide benefits in excess of Internal Revenue Code limitations to eligible participants consisting of current and retired employees. Eversource also provides defined benefit postretirement plans ("PBOP Plans") that provide life insurance and a health reimbursement arrangement created for the purpose of reimbursing retirees and dependents for health insurance premiums and certain medical expenses to eligible employees that met certain age and service eligibility requirements. The benefits provided under the PBOP Plans are not vested, and the Company has the right to modify any benefit provision subject to applicable laws at that time. Eversource annually funds postretirement costs through tax deductible contributions to external trusts. FERC FORM NO. 1 (ED. 12-88) Page 123.32 000223 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 77 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The Pension, SERP and PBOP Plans cover eligible employees, including, among others, employees of the regulated companies. Because the regulated companies recover retiree benefit costs from customers through rates, regulatory assets are recorded in lieu of recording an adjustment to Accumulated Other Comprehensive Income/(Loss) for the funded status of the Pension, SERP and PBOP Plans. Regulatory accounting is also applied to the portions of the Eversource Service retiree benefit costs that support the regulated companies, as these costs are also recovered from customers. Adjustments to the Pension and PBOP Plans funded status for the unregulated companies are recorded on an after-tax basis to Accumulated Other Comprehensive Income/(Loss). For further information, see Note 2, "Regulatory Accounting," and Note 16, "Accumulated Other Comprehensive Income/(Loss)," to the financial statements. The difference between the actual return and calculated expected return on plan assets for the Pension and PBOP Plans is reflected as a component of unamortized actuarial gains or losses, which are recorded in Regulatory Assets or Accumulated Other Comprehensive Income/(Loss). Unamortized actuarial gains or losses are amortized as a component of pension and PBOP expense over the estimated average future employee service period. Pension and SERP Plans: The Pension and SERP Plans are accounted for under the multiple-employer approach, with each operating company's balance sheet reflecting its share of the funded status of the plans. Although Eversource maintains marketable securities in a benefit trust, the SERP Plans do not contain any assets. For further information, see Note 5, "Marketable Securities," to the financial statements. The following table provides information on the Pension and SERP Plan benefit obligations, fair values of Pension Plan assets, and funded status: Pension and SERP As of December 31, 2018 Eversource (Millions of Dollars) CL&P NSTAR Electric As of December 31, 2017 PSNH Eversource CL&P NSTAR Electric PSNH Change in Benefit Obligation: Benefit Obligation as of Beginning of Year $ (5,936.5) $ (1,275.2) $ (1,351.0) $ (642.2) $ (5,242.3) $ (1,170.2) $ (1,217.3) $ (572.2) Service Cost (84.8) (21.4) (17.4) (11.2) (71.3) (18.5) (15.5) (9.7) Interest Cost (196.4) (41.8) (43.5) (22.0) (188.0) (41.6) (42.7) (21.2) Actuarial Gain/(Loss) 414.9 106.1 98.6 39.2 (548.7) (116.9) (143.5) (65.1) Benefits Paid - Pension 261.8 59.6 66.9 26.2 243.7 63.5 55.4 26.4 14.2 — 7.1 — 18.4 — 6.8 — 20.4 0.3 0.3 0.3 — 8.2 5.5 (0.7) — — — Benefits Paid - Lump Sum Benefits Paid - SERP 6.8 0.3 0.3 0.2 Employee Transfers — 12.0 2.5 (0.9) Increase due to acquisition of Aquarion — — — — Benefit Obligation as of End of Year $ (5,520.0) $ (1,160.4) $ (1,236.5) $ (168.7) (610.7) $ (5,936.5) $ (1,275.2) $ (1,351.0) $ (642.2) Change in Pension Plan Assets: Fair Value of Pension Plan Assets as of Beginning of Year $ 4,739.5 $ 963.0 $ 1,260.8 $ 539.5 $ 4,076.0 $ 905.5 $ 1,088.3 $ 494.0 Employer Contributions 185.6 41.2 56.5 — 235.2 2.5 85.4 0.8 Actual Return on Pension Plan Assets (75.2) (14.2) (18.7) (7.6) 589.7 126.7 154.8 70.4 (261.8) (59.6) (66.9) (26.2) (243.7) (63.5) (55.4) (26.4) Benefits Paid - Pension Benefits Paid - Lump Sum (14.2) Employee Transfers — Increase due to acquisition of Aquarion — Fair Value of Pension Plan Assets as of End of Year $ Funded Status as of December 31st FERC FORM NO. 1 (ED. 12-88) $ 4,573.9 — (12.0) (7.1) — (2.5) 0.9 — — — 100.7 — $ (946.1) $ 918.4 $ 1,222.1 $ (242.0) $ (14.4) $ 506.6 (18.4) $ 4,739.5 $ (104.1) $ (1,197.0) $ — (6.8) — (8.2) (5.5) 0.7 — — — 963.0 $ 1,260.8 $ 539.5 (312.2) $ (90.2) $ (102.7) Page 123.33 000224 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 78 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) In 2018, there was an increase to the discount rate used to calculate the funded status of the Eversource pension liability, which resulted in a decrease to Eversource's pension liability of approximately $465 million as of December 31, 2018, which was partially offset by changes in actual plan experience and changes in other assumptions. In 2017, there was a decrease to the discount rate used to calculate the funded status of the Eversource pension liability, which resulted in an increase to Eversource's pension liability of approximately $390 million as of December 31, 2017. The pension and SERP Plans' funded status includes the current portion of the SERP liability totaling $8.9 million and $8.4 million as of December 31, 2018 and 2017, respectively, which is included in Other Current Liabilities on the balance sheets. As of December 31, 2018 and 2017, the accumulated benefit obligation for the Pension and SERP Plans is as follows: Eversource (Millions of Dollars) 2018 $ 2017 CL&P NSTAR Electric PSNH 5,070.8 $ 1,031.0 $ 1,144.7 $ 543.1 5,583.6 1,179.2 1,260.1 597.2 The following actuarial assumptions were used in calculating the Pension and SERP Plans' year end funded status: Pension and SERP As of December 31, Discount Rate 2018 2017 4.22% — 4.45% 3.43% — 3.75% 3.50% 3.50% Compensation/Progression Rate The compensation rate for the Aquarion Plans was 4 percent as of December 31, 2018 and 2017. Pension and SERP Expense: Eversource charges net periodic pension expense to its subsidiaries based on the actual participant demographic data for each subsidiary's participants. The actual investment return in the trust is allocated to each of the subsidiaries annually in proportion to the investment return expected to be earned during the year. The Company utilizes the spot rate methodology to estimate the discount rate for the service and interest cost components of pension expense, which provides a more precise measurement by matching projected cash flows to the corresponding spot rates on the yield curve. The components of net periodic benefit expense for the Pension and SERP Plans, prior to amounts capitalized as Property, Plant and Equipment or deferred as regulatory assets for future recovery, are shown below. The service cost component of net periodic benefit expense and the intercompany allocations, less the capitalized portions, are included in Operations and Maintenance expense on the statements of income. The remaining components of net periodic benefit costs are included in Other Income, Net on the statements of income. Pension and SERP expense reflected in the statements of cash flows for CL&P, NSTAR Electric and PSNH does not include the intercompany allocations or the corresponding capitalized and deferred portion, as these amounts are cash settled on a short-term basis. FERC FORM NO. 1 (ED. 12-88) Page 123.34 000225 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 79 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Pension and SERP For the Year Ended December 31, 2018 Eversource (Millions of Dollars) Service Cost $ 84.8 $ PSNH 17.4 $ 11.2 196.4 41.8 43.5 22.0 (391.6) (79.1) (104.9) (43.6) 145.7 29.1 41.1 11.6 4.3 1.1 0.2 0.4 Actuarial Loss Prior Service Cost Total Net Periodic Benefit Expense/(Income) NSTAR Electric 21.4 $ Interest Cost Expected Return on Pension Plan Assets CL&P $ Intercompany Allocations 39.6 $ 14.3 $ (2.7) $ 1.6 N/A $ 6.1 $ 6.5 $ 1.9 Pension and SERP For the Year Ended December 31, 2017 Eversource (Millions of Dollars) Service Cost $ 71.3 $ Interest Cost Expected Return on Pension Plan Assets NSTAR Electric 18.5 $ PSNH 15.5 $ 9.7 188.0 41.6 42.7 21.2 (334.1) (71.7) (87.6) (40.0) 135.2 27.7 41.1 11.6 4.5 1.5 0.6 0.5 Actuarial Loss Prior Service Cost Total Net Periodic Benefit Expense CL&P $ Intercompany Allocations 64.9 $ 17.6 $ 12.3 $ 3.0 N/A $ 9.8 $ 9.1 $ 3.3 Pension and SERP For the Year Ended December 31, 2016 Eversource (Millions of Dollars) Service Cost $ PSNH 16.3 $ 185.5 41.6 42.2 20.7 (317.9) (72.1) (85.1) (38.6) 125.7 25.4 39.9 9.9 3.6 1.5 0.3 0.5 Actuarial Loss Prior Service Cost Total Net Periodic Benefit Expense NSTAR Electric 18.8 $ Interest Cost Expected Return on Pension Plan Assets CL&P 75.0 $ $ Intercompany Allocations 9.9 71.9 $ 15.2 $ 13.6 $ 2.4 N/A $ 13.8 $ 11.4 $ 4.0 The following actuarial assumptions were used to calculate Pension and SERP expense amounts: Pension and SERP For the Years Ended December 31, 2018 Discount Rate 3.85% — 2017 4.62% 3.20% — 2016 3.90% 3.27% — Expected Long-Term Rate of Return 8.25% 8.25% 8.25% Compensation/Progression Rate 3.50% 3.50% 3.50% FERC FORM NO. 1 (ED. 12-88) 4.89% Page 123.35 000226 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 80 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Aquarion Plans, the long-term expected rate of return was 7 percent and the compensation rate was 4 percent for the year ended December 31, 2018. The following is a summary of the changes in plan assets and benefit obligations recognized in Regulatory Assets and Other Comprehensive Income ("OCI") as well as amounts in Regulatory Assets and OCI that were reclassified as net periodic benefit expense during the years presented: Regulatory Assets OCI For the Years Ended December 31, For the Years Ended December 31, 2018 (Millions of Dollars) Actuarial Losses Arising During the Year $ Actuarial Losses Reclassified as Net Periodic Benefit Expense 2017 48.6 $ (140.1) Actuarial Losses Securitized as Stranded Costs (1) 2018 333.0 $ (129.5) (36.7) 2017 0.7 $ (5.6) 9.3 (5.7) — — — — 1.0 — (0.4) Prior Service Cost Reclassified as Net Periodic Benefit Expense (3.9) (4.1) (0.4) (0.4) Prior Service Cost Securitized as Stranded Costs (1) (0.1) — — — Prior Service Cost/(Credit) Arising During the Year (1) These amounts were reclassified to securitized regulatory assets in connection with the divestiture of PSNH's generation business. For further information see Note 2, "Regulatory Accounting" to the financial statements. The following is a summary of the remaining Regulatory Assets and Accumulated Other Comprehensive Income amounts that have not been recognized as components of net periodic benefit expense as of December 31, 2018 and 2017, as well as the amounts that are expected to be recognized as components in 2019: Regulatory Assets as of December 31, 2018 (Millions of Dollars) Actuarial Loss $ Expected 2019 Expense 2017 2018 1,807.6 $ 1,935.8 $ 140.6 $ 6.3 10.3 0.9 Prior Service Cost FERC FORM NO. 1 (ED. 12-88) Expected 2019 Expense AOCI as of December 31, 2017 80.8 $ 1.1 85.7 $ 1.5 5.6 0.2 Page 123.36 000227 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 81 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) PBOP Plans: The PBOP Plans are accounted for under the multiple-employer approach, with each operating company's balance sheet reflecting its share of the funded status of the plans. The following table provides information on the PBOP Plan benefit obligations, fair values of plan assets, and funded status: PBOP As of December 31, 2018 (Millions of Dollars) Eversource 2017 NSTAR Electric CL&P PSNH Eversource CL&P NSTAR Electric PSNH Change in Benefit Obligation: Benefit Obligation as of Beginning of Year $ Service Cost (948.6) $ (10.0) (178.4) $ (278.6) $ (101.1) $ (810.0) $ (165.0) $ (270.0) $ (1.9) (2.0) (1.1) (9.5) (1.9) (1.7) (89.7) (1.3) Interest Cost (30.7) (5.8) (8.7) (3.4) (27.1) (5.3) (8.7) (3.0) Actuarial Gain/(Loss) 102.5 14.4 28.4 8.6 (81.8) (18.5) (13.2) (11.9) 45.3 10.1 14.5 4.9 41.5 9.9 13.5 4.6 — 2.4 1.5 0.2 — — — Benefits Paid Employee Transfers — (0.1) 0.1 0.2 Increase due to acquisition of Aquarion — — — — (841.5) $ (161.7) $ (246.3) $ (91.9) $ 135.9 $ $ Benefit Obligation as of End of Year $ (61.7) (948.6) $ (178.4) $ (278.6) $ (101.1) Change in Plan Assets: Fair Value of Plan Assets as of Beginning of Year $ Actual Return on Plan Assets Employer Contributions Benefits Paid 922.2 405.5 $ 79.0 (36.6) $ (5.2) (17.4) (2.9) 9.3 — 5.2 (45.3) (10.1) 815.8 $ 129.2 $ 361.6 $ 73.2 118.0 18.1 52.9 10.4 — 7.6 — 5.3 — (41.5) (14.5) (4.9) Employee Transfers — — 0.3 — — Increase due to acquisition of Aquarion — — — — 22.3 Fair Value of Plan Assets as of End of Year $ 849.6 $ 120.6 $ 379.1 $ 71.2 $ 922.2 Funded Status as of December 31st $ 8.1 $ (41.1) $ 132.8 $ (20.7) $ (26.4) $ (9.9) (13.5) (4.6) (1.5) (0.8) — — — — $ 135.9 $ 405.5 $ (42.5) $ 126.9 $ 79.0 (22.1) The Eversource funded status includes prepaid assets of $33.4 million and $13.1 million recorded in Other Long-Term Assets and liabilities of $25.3 million and $39.5 million included in Accrued Pension, SERP and PBOP on the balance sheets as of December 31, 2018 and 2017, respectively. As of December 31, 2018, there was an increase in the discount rate used to calculate the funded status, resulting in a decrease in the Eversource PBOP liability of approximately $88 million. As of December 31, 2017, there was a decrease in the discount rate used to calculate the funded status, as compared to the discount rate as of December 31, 2016, resulting in an increase to the Eversource PBOP liability of approximately $64 million. The following actuarial assumptions were used in calculating the PBOP Plans' year end funded status: PBOP As of December 31, 2018 Discount Rate FERC FORM NO. 1 (ED. 12-88) 4.38% — 2017 4.41% 3.55% — 3.70% Page 123.37 000228 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 82 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Eversource Service PBOP Plan, effective with the plan amendment that standardized plan designs and made benefit changes in August 2016, the health care cost trend rate is no longer applicable. For the Aquarion PBOP Plan, the health care trend rate is a range of 3.5 percent to 6.75 percent, with an ultimate rate of 3.5 percent to 5 percent in 2019 and 2023, for post-65 and pre-65 retirees, respectively. PBOP Expense: Eversource charges net periodic postretirement benefits expense to its subsidiaries based on the actual participant demographic data for each subsidiary's participants. The actual investment return in the trust each year is allocated to each of the subsidiaries annually in proportion to the investment return expected to be earned during the year. The Company utilizes the spot rate methodology to estimate the discount rate for the service and interest cost components of PBOP expense, which provides a more precise measurement by matching projected cash flows to the corresponding spot rates on the yield curve. The components of net periodic benefit expense for the PBOP Plans, prior to amounts capitalized as Property, Plant and Equipment or deferred as regulatory assets on the balance sheets, are shown below. The service cost component of net periodic benefit expense and the intercompany allocations, less the capitalized portions, are included in Operations and Maintenance expense on the statements of income. The remaining components of net periodic benefit costs are included in Other Income, Net on the statements of income. PBOP expense reflected in the statements of cash flows for CL&P, NSTAR Electric and PSNH does not include the intercompany allocations or the corresponding capitalized portion, as these amounts are cash settled on a short-term basis. PBOP For the Year Ended December 31, 2018 Eversource (Millions of Dollars) Service Cost $ Interest Cost Expected Return on Plan Assets Actuarial Loss Prior Service (Credit)/Cost Total Net Periodic Benefit Income $ Intercompany Allocations CL&P NSTAR Electric PSNH 10.0 $ 1.9 $ 2.0 $ 1.1 30.7 5.8 8.7 3.4 (72.4) (10.4) (32.5) (6.0) 10.3 1.6 2.3 0.7 (23.6) 1.1 (16.9) 0.5 (45.0) $ — $ (36.4) $ (0.3) N/A $ (1.0) $ (1.3) $ (0.4) PBOP For the Year Ended December 31, 2017 Eversource (Millions of Dollars) Service Cost $ Interest Cost Expected Return on Plan Assets Actuarial Loss Intercompany Allocations FERC FORM NO. 1 (ED. 12-88) 9.5 $ $ NSTAR Electric 1.9 $ 1.7 $ PSNH 1.3 27.1 5.3 8.7 3.0 (63.7) (9.7) (28.6) (5.5) 9.1 1.0 3.4 0.6 1.1 (21.6) Prior Service (Credit)/Cost Total Net Periodic Benefit Income CL&P (17.0) 0.6 (39.6) $ (0.4) $ (31.8) $ — N/A $ (0.7) $ (1.1) $ (0.5) Page 123.38 000229 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 83 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) PBOP For the Year Ended December 31, 2016 Eversource (Millions of Dollars) Service Cost $ Interest Cost Expected Return on Plan Assets Actuarial Loss Prior Service (Credit)/Cost Total Net Periodic Benefit Income $ Intercompany Allocations CL&P NSTAR Electric PSNH 12.2 $ 2.0 $ 3.4 $ 1.3 32.9 5.3 13.3 2.9 (62.9) (10.1) (28.1) (5.5) 9.0 1.5 3.3 0.7 (9.1) 0.5 (7.1) 0.2 (17.9) $ (0.8) $ (15.2) $ (0.4) N/A $ 0.3 $ (0.1) $ (0.1) The following actuarial assumptions were used to calculate PBOP expense amounts: PBOP For the Years Ended December 31, 2018 Discount Rate 3.28% Expected Long-Term Rate of Return — 2017 3.94% 3.48% 8.25% — 2016 4.64% 2.88% 8.25% — 4.09% 8.25% For the Aquarion Plan, the expected long-term rate of return was 7 percent and the health care trend rate was 7 percent for the year ended December 31, 2018. The following is a summary of the changes in plan assets and benefit obligations recognized in Regulatory Assets and OCI as well as amounts recognized in Regulatory Assets and OCI that were reclassified as net periodic benefit (expense)/income during the years presented: Regulatory Assets OCI For the Years Ended December 31, For the Years Ended December 31, 2018 (Millions of Dollars) Actuarial Losses/(Gains) Arising During the Year $ 2017 6.4 $ 2018 2017 44.8 $ (1.2) $ 2.6 Actuarial Losses Reclassified as Net Periodic Benefit Expense (9.9) (8.6) (0.4) (0.5) Actuarial Losses Securitized as Stranded Costs (1) (0.8) — — — Prior Service (Credit)/Cost Arising During the Year 1.3 (4.0) — (0.1) Prior Service Credit/(Cost) Reclassified as Net Periodic Benefit Income/(Expense) 23.6 22.3 — (0.7) Prior Service Cost Securitized as Stranded Costs (1) (1.3) — — — (1) These amounts were reclassified to securitized regulatory assets in connection with the divestiture of PSNH's generation business. For further information see Note 2, "Regulatory Accounting" to the financial statements. The following is a summary of the remaining Regulatory Assets and Accumulated Other Comprehensive Income amounts that have not been recognized as components of net periodic benefit expense as of December 31, 2018 and 2017, as well as the amounts that are expected to be recognized as components in 2019: FERC FORM NO. 1 (ED. 12-88) Page 123.39 000230 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 84 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Regulatory Assets as of December 31, 2018 (Millions of Dollars) Actuarial Loss 2017 $ 207.3 $ Prior Service (Credit)/Cost Expected 2019 Expense 2018 211.6 $ (197.6) 9.9 $ (221.2) Expected 2019 Expense AOCI as of December 31, (23.6) 2017 5.0 $ 6.6 $ 0.3 2.6 2.6 0.2 Estimated Future Benefit Payments: The following benefit payments, which reflect expected future service, are expected to be paid by the Pension, SERP and PBOP Plans: 2019 (Millions of Dollars) Pension and SERP $ PBOP 2020 308.5 $ 58.4 2021 310.4 $ 58.5 2022 318.8 $ 58.6 2023 326.6 $ 58.3 2024 - 2028 335.6 $ 57.8 1,764.1 277.4 Eversource Contributions: Based on the current status of the Pension Plans and federal pension funding requirements, Eversource currently expects to make contributions of approximately $112 million in 2019, of which approximately $44 million and $10 million will be contributed by CL&P and PSNH, respectively. The remaining $46 million is expected to be contributed by other Eversource subsidiaries, primarily Eversource Service. Eversource expects to make approximately $11 million in contributions to the PBOP Plan in 2019, of which approximately $6 million will be contributed by NSTAR Electric. Fair Value of Pension and PBOP Plan Assets: Pension and PBOP funds are held in external trusts. Trust assets, including accumulated earnings, must be used exclusively for Pension and PBOP payments. Eversource's investment strategy for its Pension and PBOP Plans is to maximize the long-term rates of return on these plans' assets within an acceptable level of risk. The investment strategy for each asset category includes a diversification of asset types, fund strategies and fund managers and it establishes target asset allocations that are routinely reviewed and periodically rebalanced. PBOP assets are comprised of assets held in the PBOP Plan trust, as well as specific assets within the Pension Plan trust (401(h) assets). The investment policy and strategy of the 401(h) assets is consistent with that of the defined benefit pension plan. Eversource's expected long-term rates of return on Pension and PBOP Plan assets are based on target asset allocation assumptions and related expected long-term rates of return. In developing its expected long-term rate of return assumptions for the Pension and PBOP Plans, Eversource evaluated input from consultants, as well as long-term inflation assumptions and historical returns. For the year ended December 31, 2018, management has assumed long-term rates of return of 8.25 percent for the Eversource Service Pension and PBOP Plan assets. Management has assumed a 7 percent long-term rate of return for the Aquarion Plans. FERC FORM NO. 1 (ED. 12-88) Page 123.40 000231 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 85 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) These long-term rates of return are based on the assumed rates of return for the target asset allocations as follows: As of December 31, 2018 2017 Eversource Pension Plan and Eversource Pension Plan and Tax-Exempt Assets Within PBOP Plan Tax-Exempt Assets Within PBOP Plan Target Asset Allocation Target Asset Allocation Assumed Rate of Return Assumed Rate of Return Equity Securities: United States 15.0% 8.5% 21.5% 8.5% Global 10.0% 8.75% —% —% Non-United States 8.0% 8.5% 11.0% 8.5% Emerging Markets 4.0% 10.0% 4.5% 10.0% 13.0% 4.0% 11.0% 4.0% 4.0% 6.5% 4.0% 6.5% 15.0% 9.0% 15.0% 9.0% —% —% 2.0% 6.5% Private Equity 15.0% 12.0% 15.0% 12.0% Real Assets 16.0% 7.5% 12.0% 7.5% —% —% 4.0% 6.0% Debt Securities: Fixed Income Public High Yield Fixed Income Private Debt Emerging Markets Debt Hedge Funds The taxable assets within the Eversource PBOP Plan have a target asset allocation of 70 percent equity securities and 30 percent fixed income securities. The target asset allocation for the Aquarion Pension Plans is 59 percent equity, 36 percent debt and 5 percent other. The target asset allocation for the Aquarion PBOP Plan is 59 percent equity and 41 percent debt. The following table presents, by asset category, the Pension and PBOP Plan assets recorded at fair value on a recurring basis by the level in which they are classified within the fair value hierarchy: Pension Plan Fair Value Measurements as of December 31, (Millions of Dollars) 2018 Level 1 Asset Category: Equity Securities (1) $ Fixed Income (2) Private Equity Real Assets (3) Total Level 2 443.4 $ Uncategorized Level 1 Uncategorized $ 1,821.2 $ 1,265.5 1,511.8 56.6 215.9 1,218.3 1,490.8 6.1 — 834.0 840.1 11.2 — 641.8 653.0 Less: 401(h) PBOP Assets (4) Total Pension Assets FERC FORM NO. 1 (ED. 12-88) — 569.1 4,046.4 632.0 $ 4,805.1 $ 101.6 704.8 $ — $ — 215.9 $ 1,653.3 Total 1,377.8 160.8 $ 535.4 $ Level 2 160.8 597.9 $ — $ Total 85.5 62.9 $ 2017 $ 539.9 4,053.3 641.5 $ (231.2) $ 4,573.9 2,188.7 4,974.0 (234.5) $ 4,739.5 Page 123.41 000232 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 86 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) PBOP Plan Fair Value Measurements as of December 31, (Millions of Dollars) 2018 Level 1 Asset Category: Equity Securities (1) $ Fixed Income (2) Total 210.5 $ 302.4 $ Level 2 115.3 $ Uncategorized — $ Total 241.9 $ 357.2 123.0 185.3 23.4 44.0 133.9 201.3 — — 32.7 32.7 — — 31.3 31.3 141.4 $ — 40.3 $ 70.5 98.0 436.7 $ Add: 401(h) PBOP Assets (4) Total PBOP Assets (1) Level 1 40.3 27.5 $ Total Uncategorized — $ 22.0 Private Equity Real Assets (3) Level 2 91.9 $ 2017 618.4 $ 22.4 161.1 $ — 44.0 $ 75.5 97.9 482.6 $ 231.2 $ 849.6 687.7 234.5 $ 922.2 United States, Global, Non-United States and Emerging Markets equity securities that are uncategorized include investments in commingled funds and hedge funds that are overlayed with equity index swaps and futures contracts. (2) Fixed Income investments that are uncategorized include investments in commingled funds, fixed income funds that invest in a variety of opportunistic and fixed income strategies, and hedge funds that are overlayed with fixed income futures. (3) Real assets include real estate funds and hedge funds. (4) The assets of the Pension Plan include a 401(h) account that has been allocated to provide health and welfare postretirement benefits under the PBOP Plan. The Company values assets based on observable inputs when available. Equity securities, exchange traded funds and futures contracts classified as Level 1 in the fair value hierarchy are priced based on the closing price on the primary exchange as of the balance sheet date. Fixed income securities, such as government issued securities, corporate bonds and high yield bond funds, are included in Level 2 and are valued using pricing models, quoted prices of securities with similar characteristics or discounted cash flows. The pricing models utilize observable inputs such as recent trades for the same or similar instruments, yield curves, discount margins and bond structures. Swaps are valued using pricing models that incorporate interest rates and equity and fixed income index closing prices to determine a net present value of the cash flows. Certain investments, such as commingled funds, private equity investments, real estate funds and hedge funds are valued using the NAV as a practical expedient. These investments are structured as investment companies offering shares or units to multiple investors for the purpose of providing a return. Commingled funds are recorded at NAV provided by the asset manager, which is based on the market prices of the underlying equity securities. Private Equity investments, Fixed Income partnership funds and Real Assets are valued using the NAV provided by the partnerships, which are based on discounted cash flows of the underlying investments, real estate appraisals or public market comparables of the underlying investments, or the NAV of underlying assets held in hedge funds. Assets valued at NAV are uncategorized in the fair value hierarchy. B. Defined Contribution Plans Eversource maintains defined contribution plans on behalf of eligible participants. The Eversource 401k Plan provides for employee and employer contributions up to statutory limits. For eligible employees, the Eversource 401k Plan provides employer matching contributions of either 100 percent up to a maximum of three percent of eligible compensation or 50 percent up to a maximum of eight percent of eligible compensation. The Eversource 401k Plan also contains a K-Vantage feature for the benefit of eligible participants, which provides an additional annual employer contribution based on age and years of service. K-Vantage participants are not eligible to actively participate in the Eversource Pension Plan. FERC FORM NO. 1 (ED. 12-88) Page 123.42 000233 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 87 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The total Eversource 401k Plan employer matching contributions, including the K-Vantage contributions, were as follows: (Millions of Dollars) 2018 Eversource $ CL&P 38.4 $ NSTAR Electric 5.0 $ PSNH 9.7 $ 3.3 2017 34.5 4.6 8.5 3.7 2016 31.8 4.5 8.1 3.4 C. Share-Based Payments Share-based compensation awards are recorded using a fair-value based method at the date of grant. Eversource, CL&P, NSTAR Electric and PSNH record compensation expense related to these awards, as applicable, for shares issued or sold to their respective employees and officers, as well as for the allocation of costs associated with shares issued or sold to Eversource's service company employees and officers that support CL&P, NSTAR Electric and PSNH. Eversource Incentive Plans: Eversource maintains long-term equity-based incentive plans in which Eversource, CL&P, NSTAR Electric and PSNH employees, officers and board members are eligible to participate. The incentive plans authorize Eversource to grant up to 6,700,000 new shares for various types of awards, including RSUs and performance shares, to eligible employees, officers, and board members. As of December 31, 2018 and 2017, Eversource had 3,720,650 and 2,445,110 common shares, respectively, available for issuance under these plans. Eversource accounts for its various share-based plans as follows: • RSUs - Eversource records compensation expense, net of estimated forfeitures, on a straight-line basis over the requisite service period based upon the fair value of Eversource's common shares at the date of grant. The par value of RSUs is reclassified to Common Stock from APIC as RSUs become issued as common shares. • Performance Shares - Eversource records compensation expense, net of estimated forfeitures, on a straight-line basis over the requisite service period. Performance shares vest based upon the extent to which Company goals are achieved. Vesting of outstanding performance shares is based upon both the Company's EPS growth over the requisite service period and the total shareholder return as compared to the Edison Electric Institute ("EEI") Index during the requisite service period. The fair value of performance shares is determined at the date of grant using a lattice model. RSUs: Eversource granted RSUs under the annual long-term incentive programs that are subject to three-year graded vesting schedules for employees, and one-year graded vesting schedules, or immediate vesting, for board members. RSUs are paid in shares, reduced by amounts sufficient to satisfy withholdings for income taxes, subsequent to vesting. A summary of RSU transactions is as follows: Weighted Average Grant-Date Fair Value RSUs (Units) Outstanding as of December 31, 2017 Granted 717,039 $ 49.29 286,315 $ 56.69 (201,386) $ 55.35 Forfeited (19,603) $ 56.78 Outstanding as of December 31, 2018 782,365 $ 50.25 Shares Issued The weighted average grant-date fair value of RSUs granted for the years ended December 31, 2018, 2017 and 2016 was $56.69, $55.97 and $54.67, respectively. As of December 31, 2018 and 2017, the number and weighted average grant-date fair value of unvested RSUs was 424,119 and $56.57 per share, and 388,269 and $56.15 per share, respectively. During 2018, there were 216,572 RSUs at a weighted average grant-date fair value of $56.72 per share that vested during the year and were either paid or deferred. As of December 31, 2018, 358,246 RSUs were fully vested and deferred and an additional 402,913 are expected to vest. FERC FORM NO. 1 (ED. 12-88) Page 123.43 000234 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 88 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Performance Shares: Eversource granted performance shares under the annual long-term incentive programs that vest based upon the extent to which Company goals are achieved at the end of three-year performance measurement periods. Performance shares are paid in shares, after the performance measurement period. A summary of performance share transactions is as follows: Weighted Average Grant-Date Fair Value Performance Shares (Units) Outstanding as of December 31, 2017 510,565 $ 55.45 Granted 184,355 $ 56.77 (178,258) $ 54.98 Forfeited (17,098) $ 56.18 Outstanding as of December 31, 2018 499,564 $ 56.08 Shares Issued The weighted average grant-date fair value of performance shares granted for the years ended December 31, 2018, 2017 and 2016 was $56.77, $55.70 and $53.64, respectively. As of December 31, 2018 and 2017, the number and weighted average grant-date fair value of unvested performance shares was 366,995 and $56.17 per share, and 331,207 and $55.79 per share, respectively. During 2018, there were 131,349 performance shares at a weighted average grant-date fair value of $56.08 per share that vested during the year and were either paid or deferred. As of December 31, 2018, 132,569 performance shares were fully vested and deferred. Compensation Expense: The total compensation expense and associated future income tax benefits recognized by Eversource, CL&P, NSTAR Electric and PSNH for share-based compensation awards were as follows: Eversource For the Years Ended December 31, 2018 (Millions of Dollars) Compensation Expense $ 2017 21.4 $ Future Income Tax Benefit 2016 19.7 $ 5.4 23.6 8.0 9.6 For the Years Ended December 31, CL&P (Millions of Dollars) Compensation Expense Future Income Tax Benefit $ 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric PSNH 7.8 $ 7.7 $ 2.9 2.0 1.9 0.7 CL&P $ PSNH 7.0 $ 7.0 $ 3.2 2.9 2.8 1.3 CL&P $ PSNH 9.1 $ 8.2 $ 3.5 3.7 3.3 1.4 As of December 31, 2018, there was $22.3 million of total unrecognized compensation expense related to nonvested share-based awards for Eversource, including $8.1 million for CL&P, $8.0 million for NSTAR Electric and $2.8 million for PSNH. This cost is expected to be recognized ratably over a weighted-average period of 1.73 years for Eversource and CL&P, and 1.72 years for NSTAR Electric and PSNH. An income tax rate of 25 percent was used to estimate the tax effect on total share-based payments determined under the fair-value based method for all awards. During both 2018 and 2017, the Company generally settled fully vested RSUs and performance shares with the issuance of common shares purchased in the open market. For the years ended December 31, 2018, 2017 and 2016, excess tax benefits associated with the distribution of stock compensation awards reduced income tax expense by $1.5 million, $2.9 million, and $19.1 million, respectively, which increased cash flows from operating activities on the statements of cash flows. FERC FORM NO. 1 (ED. 12-88) Page 123.44 000235 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 89 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) D. Other Retirement Benefits Eversource provides retirement and other benefits for certain current and past company officers. These benefits are accounted for on an accrual basis and expensed over a period equal to the service lives of the employees. The actuarially-determined liability for these benefits, which is included in Other Long-Term Liabilities on the balance sheets, as well as the related expense included in Operations and Maintenance Expense on the income statements, are as follows: As of and For the Years Ended December 31, Eversource (Millions of Dollars) 2018 Actuarially-Determined Liability 2017 $ 49.1 $ Other Retirement Benefits Expense 2016 53.4 $ 2.7 54.2 2.8 2.9 As of and For the Years Ended December 31, CL&P (Millions of Dollars) Actuarially-Determined Liability $ Other Retirement Benefits Expense 11. 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric PSNH 0.3 $ 0.1 $ 1.7 1.1 1.1 0.4 CL&P $ PSNH CL&P 0.3 $ 0.1 $ 1.9 1.0 1.0 0.5 $ PSNH 0.3 $ 0.1 $ 2.0 1.1 0.9 0.6 INCOME TAXES The components of income tax expense are as follows: For the Years Ended December 31, Eversource (Millions of Dollars) 2018 2017 2016 Current Income Taxes: Federal $ State Total Current 106.5 $ 58.9 $ 38.9 10.6 31.6 53.0 117.1 90.5 91.9 122.6 433.0 427.9 52.2 58.6 38.6 174.8 491.6 466.5 Deferred Income Taxes, Net: Federal State Total Deferred Investment Tax Credits, Net Income Tax Expense FERC FORM NO. 1 (ED. 12-88) $ (2.9) (3.2) 289.0 $ 578.9 $ (3.4) 555.0 Page 123.45 000236 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 90 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Years Ended December 31, CL&P (Millions of Dollars) 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric PSNH CL&P PSNH CL&P PSNH Current Income Taxes: Federal $ 54.2 $ 79.3 $ 12.2 27.3 $ 86.4 $ 20.9 30.0 (0.5) 17.4 25.6 6.2 13.3 39.5 8.8 75.1 109.3 11.7 68.3 133.4 24.8 40.6 125.9 (4.9) 48.5 27.9 15.4 123.9 6.4 13.5 20.5 Total Deferred 54.9 41.4 35.9 Investment Tax Credits, Net (0.9) (1.8) 129.1 $ 148.9 $ State Total Current $ 50.9 $ 107.8 $ 18.6 $ (13.7) Deferred Income Taxes, Net: Federal State Income Tax Expense $ (4.6) 119.3 — 47.6 $ 88.1 52.7 157.6 96.6 79.5 22.4 11.2 11.3 5.1 7.8 110.5 63.9 168.9 101.7 87.3 (1.0) (1.8) 186.6 $ 242.1 $ — 88.7 $ (1.2) (1.8) 208.3 $ 225.8 $ A reconciliation between income tax expense and the expected tax expense at the statutory rate is as follows: For the Years Ended December 31, Eversource (Millions of Dollars, except percentages) 2018 Income Before Income Tax Expense $ Statutory Federal Income Tax Expense at 21% in 2018 and 35% in 2017 and 2016 2017 1,329.5 $ 2016 1,574.4 $ 1,504.8 279.2 551.0 526.7 (30.8) (10.8) (3.4) (2.9) (3.2) (3.4) — — (3.5) State Income Taxes, Net of Federal Impact 44.4 47.7 56.2 Dividends on ESOP (5.1) (8.4) (8.4) 5.2 7.0 3.3 (1.5) (2.9) (19.1) 0.5 (1.5) 6.6 Tax Effect of Differences: Depreciation Investment Tax Credit Amortization Other Federal Tax Credits Tax Asset Valuation Allowance/Reserve Adjustments Excess Stock Benefit Other, Net Income Tax Expense Effective Tax Rate FERC FORM NO. 1 (ED. 12-88) $ 289.0 21.7% $ 578.9 36.8% $ 555.0 36.9% Page 123.46 000237 — 82.4 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 91 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Years Ended December 31, CL&P (Millions of Dollars,except percentages) Income Before Income Tax Expense $ Statutory Federal Income Tax Expense at 21% in 2018 and 35% in 2017 and 2016 506.8 $ 106.4 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric 532.0 PSNH $ 111.7 163.5 CL&P $ 34.3 563.4 $ 197.2 616.8 PSNH $ 215.9 224.7 CL&P $ 78.6 542.6 $ 189.9 576.6 PSNH $ 201.8 214.3 75.0 Tax Effect of Differences: Depreciation (1.2) (2.8) 0.1 (5.2) (3.0) 1.1 1.6 (3.1) 1.0 Investment Tax Credit Amortization (0.9) (1.8) — (1.0) (1.8) — (1.2) (1.8) — — — — — — — — — (3.5) 14.5 33.2 15.8 4.5 31.2 11.3 14.5 29.0 10.8 7.1 1.2 — (9.5) — — 1.5 — — (0.1) (0.1) (0.1) (0.7) (0.7) (0.3) (0.9) (1.2) (0.4) 3.3 7.5 (2.5) 1.3 0.5 (2.0) 2.9 1.1 (0.5) Other Federal Tax Credits State Income Taxes, Net of Federal Impact Tax Asset Valuation Allowance/Reserve Adjustments Excess Stock Benefit Other, Net Income Tax Expense $ Effective Tax Rate 129.1 25.5% $ 148.9 28.0% $ 47.6 29.1% $ 186.6 33.1% $ 242.1 39.2% $ 88.7 39.5% $ 208.3 38.4% $ 225.8 $ 39.2% 82.4 38.4% Eversource, CL&P, NSTAR Electric and PSNH file a consolidated federal income tax return and unitary, combined and separate state income tax returns. These entities are also parties to a tax allocation agreement under which taxable subsidiaries do not pay any more taxes than they would have otherwise paid had they filed a separate company tax return, and subsidiaries generating tax losses, if any, are paid for their losses when utilized. FERC FORM NO. 1 (ED. 12-88) Page 123.47 000238 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 92 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Deferred tax assets and liabilities are recognized for the future tax effects of temporary differences between the carrying amounts and the tax basis of assets and liabilities. The tax effect of temporary differences is accounted for in accordance with the rate-making treatment of the applicable regulatory commissions and relevant accounting authoritative literature. The tax effects of temporary differences that give rise to the net accumulated deferred income tax obligations are as follows: As of December 31, 2018 (Millions of Dollars) Eversource 2017 NSTAR Electric CL&P PSNH Eversource CL&P NSTAR Electric PSNH Deferred Tax Assets: Employee Benefits $ 388.2 $ 94.5 $ 35.0 $ 31.1 $ 442.1 $ 112.3 $ 34.0 $ 38.0 Derivative Liabilities 111.4 111.4 — — 111.8 110.5 0.3 — Regulatory Deferrals - Liabilities 299.3 38.6 195.5 16.1 205.6 12.0 139.8 17.9 Allowance for Uncollectible Accounts 54.0 23.1 17.8 3.0 50.1 20.6 17.3 2.9 Tax Effect - Tax Regulatory Liabilities 830.3 336.8 288.9 111.7 832.6 337.2 281.2 116.8 28.5 — — 0.6 47.8 — — — Net Operating Loss Carryforwards Purchase Accounting Adjustment Other Total Deferred Tax Assets — — — 69.9 — — — 81.1 15.6 33.4 149.5 70.7 4.9 49.6 1,942.1 685.5 552.8 195.9 1,909.4 663.3 477.5 225.2 14.6 6.3 — $ 1,922.6 $ 19.5 674.8 $ 552.8 $ 195.9 $ 1,894.8 $ 657.0 $ 477.5 $ 225.2 $ 3,724.2 $ 1,293.3 $ 1,342.4 $ 410.6 $ 3,562.0 $ 1,224.9 $ 1,229.2 $ 502.5 73.2 35.4 26.3 5.2 56.7 20.7 24.2 5.5 1,025.9 320.1 277.4 213.8 924.9 310.6 267.1 103.6 238.9 167.0 9.7 8.1 243.1 173.1 9.8 11.4 95.2 — 81.7 — 99.8 — 85.7 — 20.1 19.9 — — 17.4 17.4 — — 251.1 5.9 109.8 39.4 288.4 13.7 137.3 45.7 Less: Valuation Allowance Net Deferred Tax Assets 64.2 166.2 10.7 — — — Deferred Tax Liabilities: Accelerated Depreciation and Other Plant-Related Differences Property Tax Accruals Regulatory Amounts: Regulatory Deferrals - Assets Tax Effect - Tax Regulatory Assets Goodwill Regulatory Asset - 1999 Merger Derivative Assets Other Total Deferred Tax Liabilities $ 5,428.6 $ 1,841.6 $ 1,847.3 $ 677.1 $ 5,192.3 $ 1,760.4 $ 1,753.3 $ 668.7 2017 Federal Legislation: On December 22, 2017, the Tax Cuts and Jobs Act became law, which amended existing federal tax rules and included numerous provisions that impacted corporations. In particular, the act reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent effective January 1, 2018. For our regulated companies, the most significant changes are (1) the benefit of incurring a lower federal income tax expense and (2) the reduction in ADIT liabilities (now excess ADIT or EDIT), which were estimated to be approximately $2.9 billion and included in regulatory liabilities as of December 31, 2018. In 2018, Eversource refunded $5.0 million ($4.4 million at PSNH and $0.6 million at Yankee Gas) to customers. See Note 2, "Regulatory Accounting," to the financial statements for further information. The Company assessed the applicable provisions in the act and recorded the associated impacts as of December 31, 2017. The Company recorded the provisional income tax amounts as of December 31, 2017 in accordance with SEC Staff Accounting Bulletin No. 118 ("SAB 118") issued by the SEC in December 2017, for changes pursuant to the act because the impacts could not be finalized upon issuance of the financial statements, but for which reasonable estimates could be determined. The Company has completed its evaluation of the impacts of the act as of December 31, 2018. The FERC FORM NO. 1 (ED. 12-88) Page 123.48 000239 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 93 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) ultimate outcome was not materially different from the provisional estimates recorded as of December 31, 2017. While the Company has recorded the impacts of the act based on interpretation of the provisions as enacted, it is expected the U.S. Department of Treasury and the IRS will issue additional interpretative guidance in the future that could result in changes to previously finalized provisions. At this time, some of the states in which the Company does business have issued guidance regarding the act and the impact was not material. Carryforwards: The following tables provide the amounts and expiration dates of state tax credit and loss carryforwards and federal tax credit and net operating loss carryforwards: As of December 31, 2017 2018 (Millions of Dollars) Federal Net Operating Loss Eversource $ CL&P 103.6 $ Federal Charitable Contribution NSTAR Electric Expiration Range PSNH — $ — $ — 2033 - 2037 Eversource $ 197.3 $ CL&P NSTAR Electric Expiration Range PSNH — $ — $ — 2027 - 2037 2.2 — — — 2020 - 2022 18.7 — — — 2017 - 2022 State Net Operating Loss 80.7 — — — 2019 - 2038 82.8 — — — 2028 - 2037 State Tax Credit 148.9 107.0 — — 2018 - 2023 139.0 94.5 — — 2017 - 2022 State Charitable Contribution 9.6 — — — 2019 - 2023 31.4 — — — 2017 - 2022 In 2018, the company increased its valuation allowance reserve for state credits by $5.2 million ($4.4 million for CL&P), net of tax, to reflect an update for expired tax credits. In 2017, the Company increased its valuation allowance reserve for state credits by $9.9 million ($1.8 million for CL&P), net of tax, to reflect an update for expired tax credits. For 2018 and 2017, state credit and state loss carryforwards have been partially reserved by a valuation allowance of $19.5 million and $14.4 million (net of tax), respectively. Unrecognized Tax Benefits: A reconciliation of the activity in unrecognized tax benefits, all of which would impact the effective tax rate if recognized, is as follows: Eversource (Millions of Dollars) Balance as of January 1, 2016 $ Gross Increases - Current Year CL&P 48.0 $ 9.9 Gross Increases - Prior Year 13.5 3.9 0.2 0.2 Lapse of Statute of Limitations (9.7) (2.3) Balance as of December 31, 2016 48.4 15.3 Gross Increases - Current Year 11.4 4.7 Gross Decreases - Prior Year (0.9) (0.5) Lapse of Statute of Limitations (7.2) (1.4) Balance as of December 31, 2017 51.7 18.1 Gross Increases - Current Year 9.2 3.2 Gross Decreases - Prior Year (6.5) (0.9) Lapse of Statute of Limitations (8.5) (2.2) 45.9 $ 18.2 Balance as of December 31, 2018 FERC FORM NO. 1 (ED. 12-88) $ Page 123.49 000240 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 94 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Interest and Penalties: Interest on uncertain tax positions is recorded and generally classified as a component of Other Interest Expense on the statements of income. However, when resolution of uncertainties results in the Company receiving interest income, any related interest benefit is recorded in Other Income, Net on the statements of income. No penalties have been recorded. The amount of interest expense/(income) on uncertain tax positions recognized and the related accrued interest payable/(receivable) are as follows: Accrued Interest Expense For the Years Ended December 31, As of December 31, 2018 (Millions of Dollars) Eversource Other Interest Expense/(Income) $ 2017 (1.7) $ 2016 — $ 2018 (0.2) $ 2017 0.1 $ 1.8 Tax Positions: During 2018 and 2017, Eversource did not resolve any of its uncertain tax positions. Open Tax Years: The following table summarizes Eversource, CL&P, NSTAR Electric and PSNH's tax years that remain subject to examination by major tax jurisdictions as of December 31, 2018: Description Federal Tax Years 2018 Connecticut 2015 - 2018 Massachusetts 2015 - 2018 New Hampshire 2016 - 2018 Eversource does not estimate to have an earnings impact related to unrecognized tax benefits during the next twelve months. 12. COMMITMENTS AND CONTINGENCIES A. Environmental Matters General: Eversource, CL&P, NSTAR Electric and PSNH are subject to environmental laws and regulations intended to mitigate or remove the effect of past operations and improve or maintain the quality of the environment. These laws and regulations require the removal or the remedy of the effect on the environment of the disposal or release of certain specified hazardous substances at current and former operating sites. Eversource, CL&P, NSTAR Electric and PSNH have an active environmental auditing and training program and each believes it is substantially in compliance with all enacted laws and regulations. Environmental reserves are accrued when assessments indicate it is probable that a liability has been incurred and an amount can be reasonably estimated. The approach used estimates the liability based on the most likely action plan from a variety of available remediation options, including no action required or several different remedies ranging from establishing institutional controls to full site remediation and monitoring. These liabilities are estimated on an undiscounted basis and do not assume that the amounts are recoverable from insurance companies or other third parties. The environmental reserves include sites at different stages of discovery and remediation and do not include any unasserted claims. These reserve estimates are subjective in nature as they take into consideration several different remediation options at each specific site. The reliability and precision of these estimates can be affected by several factors, including new information concerning either the level of contamination at the site, the extent of Eversource's, CL&P's, NSTAR Electric's and PSNH's responsibility for remediation or the extent of remediation required, recently enacted laws and regulations or changes in cost estimates due to certain economic factors. It is possible that new information or future developments could require a reassessment of the potential exposure to required environmental remediation. As this information becomes available, management will continue to assess the potential exposure and adjust the reserves accordingly. FERC FORM NO. 1 (ED. 12-88) Page 123.50 000241 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 95 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The amounts recorded as environmental reserves are included in Other Current Liabilities and Other Long-Term Liabilities on the balance sheets and represent management's best estimate of the liability for environmental costs, and take into consideration site assessment, remediation and long-term monitoring costs. The environmental reserves also take into account recurring costs of managing hazardous substances and pollutants, mandated expenditures to remediate contaminated sites and any other infrequent and non-recurring clean-up costs. A reconciliation of the activity in the environmental reserves is as follows: Eversource (Millions of Dollars) Balance as of January 1, 2017 $ CL&P 65.8 $ Additions NSTAR Electric PSNH 4.9 $ 3.8 $ 5.3 6.2 0.5 1.8 1.0 (17.1) (0.7) (2.9) (0.6) Balance as of December 31, 2017 54.9 4.7 2.7 5.7 Additions 23.5 1.9 9.7 — (13.7) (1.2) (1.5) (0.3) Payments/Reductions Payments/Reductions Balance as of December 31, 2018 $ 64.7 $ 5.4 $ 10.9 $ 5.4 The number of environmental sites for which remediation or long-term monitoring, preliminary site work or site assessment is being performed are as follows: Eversource CL&P NSTAR Electric PSNH 2018 60 15 16 9 2017 59 14 15 10 The increase in the reserve balance was due primarily to the addition of environmental sites at NSTAR Electric and changes in cost estimates at certain MGP sites at our natural gas companies under investigation for which additional remediation will be required. Included in the Eversource number of sites and reserve amounts above are former MGP sites that were operated several decades ago and manufactured gas from coal and other processes, which resulted in certain by-products remaining in the environment that may pose a potential risk to human health and the environment, for which Eversource may have potential liability. The reserve balances related to these former MGP sites were $50.1 million and $49.0 million as of December 31, 2018 and 2017, respectively, and related primarily to the natural gas business segment. As of December 31, 2018, for 7 environmental sites (2 for CL&P) that are included in the Company's reserve for environmental costs, the information known and the nature of the remediation options allow for the Company to estimate the range of losses for environmental costs. As of December 31, 2018, $23.8 million (including $0.7 million for CL&P) had been accrued as a liability for these sites, which represents the low end of the range of the liabilities for environmental costs. Management believes that additional losses of up to approximately $20 million ($1 million at CL&P) may be incurred in executing current remediation plans for these sites. As of December 31, 2018, for 12 environmental sites (4 for CL&P and 3 for NSTAR Electric) that are included in the Company's reserve for environmental costs, management cannot reasonably estimate the exposure to loss in excess of the reserve, or range of loss, as these sites are under investigation and/or there is significant uncertainty as to what remedial actions, if any, the Company may be required to undertake. As of December 31, 2018, $11.1 million (including $1.9 million for CL&P and $1.9 million for NSTAR Electric) had been accrued as a liability for these sites. As of December 31, 2018, for the remaining 41 environmental sites (including 9 for CL&P, 13 for NSTAR Electric and 9 for PSNH) that are included in the Company's reserve for environmental costs, the $29.8 million accrual (including $2.8 million for CL&P, $9.0 million for NSTAR Electric and $5.4 million for PSNH) represents management's best estimate of the probable liability and no additional loss is anticipated at this time. Environmental Rate Recovery: PSNH, NSTAR Gas and Yankee Gas have rate recovery mechanisms for MGP related environmental costs, therefore, changes in their respective environmental reserves do not impact Net Income. Effective with the May 2018 distribution rate case settlement, CL&P is allowed to defer certain environmental costs for future recovery. NSTAR Electric does not have a separate environmental cost recovery regulatory FERC FORM NO. 1 (ED. 12-88) Page 123.51 000242 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 96 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) mechanism. B. Long-Term Contractual Arrangements Estimated Future Annual Costs: The estimated future annual costs of significant executed, non-cancelable, long-term contractual arrangements in effect as of December 31, 2018 are as follows: Eversource 2019 (Millions of Dollars) Purchased Power and Capacity $ Renewable Energy 68.3 $ Total 73.5 $ 2022 69.1 $ 2023 72.9 $ Thereafter 74.1 $ Total 142.9 $ 500.8 261.0 238.9 240.5 217.2 1,662.0 2,882.0 11.9 22.6 21.9 15.3 17.5 43.5 132.7 243.8 227.7 183.6 149.2 135.1 1,039.7 1,979.1 22.8 Transmission Support Commitments $ 2021 262.4 Peaker CfDs Natural Gas Procurement 2020 609.2 $ 15.2 23.1 607.9 $ 528.7 $ 16.2 494.1 $ 17.8 461.7 $ 17.8 112.9 2,905.9 $ 5,607.5 CL&P 2019 (Millions of Dollars) Purchased Power and Capacity $ Renewable Energy 57.0 $ 69.7 $ 2022 65.3 $ 2023 69.1 $ Thereafter 70.4 $ Total 123.9 $ 455.4 103.8 104.0 104.9 105.5 785.3 1,305.5 11.9 22.6 21.9 15.3 17.5 43.5 132.7 9.0 9.1 6.0 6.4 7.0 7.0 44.5 179.9 $ 205.2 $ 197.2 $ 195.7 $ 200.4 $ 959.7 $ Transmission Support Commitments $ 2021 102.0 Peaker CfDs Total 2020 1,938.1 NSTAR Electric 2019 (Millions of Dollars) Purchased Power and Capacity $ 5.5 $ Renewable Energy $ 2021 3.1 $ 94.7 Transmission Support Commitments Total 2020 2022 3.1 $ 93.1 3.1 $ 88.6 9.0 9.1 109.2 $ 105.3 $ 2023 3.0 $ 88.8 6.0 63.9 6.3 97.7 $ Thereafter 7.0 98.2 $ 73.9 $ Total 19.0 $ 36.8 435.1 864.2 7.0 44.4 461.1 $ 945.4 PSNH 2019 (Millions of Dollars) Purchased Power and Capacity $ Renewable Energy 65.7 Transmission Support Commitments Total 2020 5.8 $ 4.8 $ 76.3 $ 2021 0.7 $ 64.1 2022 0.7 $ 46.3 4.9 3.2 69.7 $ 50.2 $ 2023 0.7 $ 46.8 3.5 51.0 $ Thereafter 0.7 $ 47.8 3.8 52.3 $ Total — $ 441.6 8.6 712.3 3.8 24.0 445.4 $ 744.9 Purchased Power and Capacity: CL&P, NSTAR Electric and PSNH have various IPP contracts or purchase obligations for electricity. Such contracts extend through 2024 for CL&P, 2031 for NSTAR Electric and 2023 for PSNH. In addition, CL&P, along with UI, has four capacity CfDs for a total of approximately 787 MW of capacity consisting of three generation units and one demand response project. The capacity CfDs extend through 2026 and obligate both CL&P and UI to make or receive payments on a monthly basis to or from the generation facilities based on the difference between a set contractual capacity price and the capacity market prices received by the generation facilities in the ISO-NE capacity markets. CL&P has a sharing agreement with UI, whereby UI shares 20 percent of the costs and FERC FORM NO. 1 (ED. 12-88) Page 123.52 000243 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 97 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) benefits of these contracts. CL&P's portion of the costs and benefits of these contracts will be paid by, or refunded to, CL&P's customers. The contractual obligations table above does not include CL&P's, NSTAR Electric's or PSNH's standard/basic service contracts, the amounts of which vary with customers' energy needs. Renewable Energy: Renewable energy contracts include non-cancellable commitments under contracts of CL&P, NSTAR Electric and PSNH for the purchase of energy and capacity from renewable energy facilities. Such contracts extend through 2039 for CL&P, 2038 for NSTAR Electric and 2033 for PSNH. The contractual obligations table above does not include long-term commitments signed by CL&P and NSTAR Electric, as required by the PURA and DPU, respectively, for the purchase of renewable energy and related products that are contingent on the future construction of energy facilities. The table also excludes certain CL&P long-term commitments required by regulation that have not yet been executed such as the selection of certain nuclear power-generating facilities awarded under the Act Concerning Zero Carbon Solicitation and Procurement. Peaker CfDs: In 2008, CL&P entered into three CfDs with developers of peaking generation units approved by PURA (Peaker CfDs). These units have a total of approximately 500 MW of peaking capacity. As directed by PURA, CL&P and UI have entered into a sharing agreement, whereby CL&P is responsible for 80 percent and UI for 20 percent of the net costs or benefits of these CfDs. The Peaker CfDs pay the generation facility owner the difference between capacity, forward reserve and energy market revenues and a cost-of-service payment stream for 30 years. The ultimate cost or benefit to CL&P under these contracts will depend on the costs of plant operation and the prices that the projects receive for capacity and other products in the ISO-NE markets. CL&P's portion of the amounts paid or received under the Peaker CfDs will be recoverable from, or refunded to, CL&P's customers. Natural Gas Procurement: In the normal course of business, Eversource's natural gas distribution businesses have long-term contracts for the purchase, transportation and storage of natural gas as part of its portfolio of supplies. These contracts extend through 2034. Transmission Support Commitments: Along with other New England utilities, CL&P, NSTAR Electric and PSNH entered into agreements in 1985 to support transmission and terminal facilities that were built to import electricity from the Hydro-Québec system in Canada. CL&P, NSTAR Electric and PSNH are obligated to pay, over a 30-year period ending in 2020, their proportionate shares of the annual operation and maintenance expenses and capital costs of those facilities. The total costs incurred under these agreements were as follows: Eversource For the Years Ended December 31, 2018 (Millions of Dollars) Purchased Power and Capacity Renewable Energy Peaker CfDs Natural Gas Procurement Transmission Support Commitments Coal, Wood and Other (1) FERC FORM NO. 1 (ED. 12-88) $ 2017 72.0 $ 218.5 2016 103.9 $ 152.5 235.5 210.9 20.9 38.7 47.7 432.4 377.0 323.9 23.4 19.8 15.9 — 47.7 55.7 Page 123.53 000244 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 98 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Years Ended December 31, CL&P (Millions of Dollars) Purchased Power and Capacity $ 49.4 $ 2018 2017 2016 NSTAR Electric NSTAR Electric NSTAR Electric 4.4 $ PSNH CL&P 18.2 $ 81.0 $ 4.0 $ PSNH 18.9 CL&P $ 132.7 $ PSNH 0.7 $ 19.1 Renewable Energy 63.2 89.8 65.5 51.0 123.7 60.8 42.1 101.1 67.7 Peaker CfDs 20.9 — — 38.7 — — 47.7 — — Transmission Support Commitments 9.2 9.2 5.0 7.8 7.8 4.2 6.3 6.2 3.4 Coal, Wood and Other (1) — — — — — 47.7 — — 55.7 (1) PSNH previously entered into various arrangements for the purchase of coal, wood and the transportation services for fuel supply for its electric generating assets. On January 10, 2018, Eversource and PSNH completed the sale of PSNH's thermal generation assets. On August 26, 2018, Eversource and PSNH completed the sale of PSNH's hydroelectric generation assets. Upon sale, the remaining future contractual obligations were transferred to the respective buyers. See Note 13, "Generation Asset Sale," for further information. C. Spent Nuclear Fuel Obligations - Yankee Companies CL&P, NSTAR Electric and PSNH have plant closure and fuel storage cost obligations to the Yankee Companies, which have each completed the physical decommissioning of their respective nuclear facilities and are now engaged in the long-term storage of their spent fuel. The Yankee Companies have collected these costs through wholesale, FERC-approved rates charged under power purchase agreements with several New England utilities, including CL&P, NSTAR Electric and PSNH. These companies in turn recover these costs from their customers through state regulatory commission-approved retail rates. The Yankee Companies have collected amounts that management believes are adequate to recover the remaining plant closure and fuel storage cost estimates for the respective plants. Management believes CL&P and NSTAR Electric will recover their shares of these obligations from their customers. PSNH has recovered its total share of these costs from its customers. Spent Nuclear Fuel Litigation: The Yankee Companies have filed complaints against the DOE in the Court of Federal Claims seeking monetary damages resulting from the DOE's failure to provide for a permanent facility to store spent nuclear fuel pursuant to the terms of the 1983 spent fuel and high level waste disposal contracts between the Yankee Companies and the DOE. The court had previously awarded the Yankee Companies damages for Phase I, II and III of litigation resulting from the DOE's failure to meet its contractual obligations. These Phases covered damages incurred in the years 1998 through 2012, and the awarded damages have been received by the Yankee Companies with certain amounts of the damages refunded to their customers. DOE Phase III Damages - In August 2013, the Yankee Companies each filed subsequent lawsuits against the DOE seeking recovery of actual damages incurred in the years 2009 through 2012 ("DOE Phase III"). On March 25, 2016, the court issued its decision and awarded CYAPC, YAEC and MYAPC damages of $32.6 million, $19.6 million and $24.6 million, respectively. The decision became final on July 18, 2016, and the Yankee Companies received the awards from the DOE on October 14, 2016. The Yankee Companies received FERC approval of their proposed distribution of certain amounts of the awarded damages proceeds to member companies, including CL&P, NSTAR Electric and PSNH, which CYAPC and MYAPC made in December 2016. MYAPC also refunded $56.5 million from its spent nuclear fuel trust, a portion of which was also refunded to the Eversource utility subsidiaries. In total, Eversource received $26.1 million, of which CL&P, NSTAR Electric and PSNH received $13.6 million, $8.6 million and $3.9 million, respectively. These amounts have been refunded to the customers of the respective Eversource utility subsidiaries. DOE Phase IV Damages - On May 22, 2017, each of the Yankee Companies filed subsequent lawsuits against the DOE in the Court of Federal Claims seeking monetary damages totaling approximately $100 million for CYAPC, YAEC and MYAPC, resulting from the DOE's failure to begin accepting spent nuclear fuel for disposal covering the years from 2013 to 2016 (“DOE Phase IV”). On February 21, 2019, the Yankee Companies received a partial summary judgment and partial final judgment in their favor for the undisputed amount of monetary damages, which is the vast majority of the damages being sought. The DOE Phase IV trial for the remaining amount of damages is expected to begin in 2019. FERC FORM NO. 1 (ED. 12-88) Page 123.54 000245 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 99 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) D. Guarantees and Indemnifications In the normal course of business, Eversource parent provides credit assurances on behalf of its subsidiaries, including CL&P, NSTAR Electric and PSNH, in the form of guarantees. Eversource parent issued a guaranty on behalf of its subsidiary, NPT, under which, beginning at the time the Northern Pass Transmission line goes into commercial operation, Eversource parent will guarantee the financial obligations of NPT under the TSA with HQ in an amount not to exceed $25 million. Eversource parent's obligations under the guaranty expire upon the full, final and indefeasible payment of the guaranteed obligations. Eversource parent has also entered into a guaranty on behalf of NPT under which Eversource parent will guarantee NPT's obligations under a facility with a financial institution pursuant to which NPT may request letters of credit in an aggregate amount of up to approximately $14 million. Management does not anticipate a material impact to net income or cash flows as a result of these various guarantees and indemnifications. The following table summarizes Eversource parent's exposure to guarantees and indemnifications of its subsidiaries to external parties, as of December 31, 2018: Company Description Maximum Exposure (in millions) Expiration Dates On behalf of subsidiaries: Eversource Gas Transmission LLC Access Northeast Project Capital Contributions Guaranty (1) $ Various Surety Bonds (2) Rocky River Realty Company and Eversource Service Bay State Wind LLC (1) 184.9 2021 41.9 2019 - 2021 Lease Payments for Real Estate 6.3 2019 - 2024 Real Estate Purchase 2.5 2019 Eversource parent issued a declining balance guaranty on behalf of its subsidiary, Eversource Gas Transmission LLC, to guarantee the payment of the subsidiary's authorized capital contributions for its investment in the Access Northeast project. The guaranty decreases as authorized capital contributions are made. The guaranty will expire upon the earlier of the full performance of the guaranteed obligations or December 31, 2021. (2) Surety bond expiration dates reflect termination dates, the majority of which will be renewed or extended. Certain surety bonds contain credit ratings triggers that would require Eversource parent to post collateral in the event that the unsecured debt credit ratings of Eversource parent are downgraded. As described in Note 1K, "Investments," Eversource parent issued a guaranty on behalf of its subsidiary, Eversource Investment LLC. Eversource parent will guarantee, as a primary obligor, the financial obligations, primarily all post-Closing payment obligations of Eversource Investment LLC, under the Sale and Purchase Agreement and an Irrevocable Equity Commitment Letter with Ørsted in an amount not to exceed $127.6 million. Eversource parent's obligations under the guaranty expire upon the full, final and indefeasible payment of the guaranteed obligations. E. FERC ROE Complaints Four separate complaints have been filed at the FERC by combinations of New England state attorneys general, state regulatory commissions, consumer advocates, consumer groups, municipal parties and other parties (collectively the "Complainants"). In each of the first three complaints, filed on October 1, 2011, December 27, 2012, and July 31, 2014, respectively, the Complainants challenged the NETOs' base ROE of 11.14 percent that had been utilized since 2005 and sought an order to reduce it prospectively from the date of the final FERC order and for the separate 15-month complaint periods. In the fourth complaint, filed April 29, 2016, the Complainants challenged the NETOs' base ROE billed of 10.57 percent and the maximum ROE for transmission incentive ("incentive cap") of 11.74 percent, asserting that these ROEs were unjust and unreasonable. FERC FORM NO. 1 (ED. 12-88) Page 123.55 000246 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 100 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The ROE originally billed during the period October 1, 2011 (beginning of the first complaint period) through October 15, 2014 consisted of a base ROE of 11.14 percent and incentives up to 13.1 percent. On October 16, 2014, the FERC set the base ROE at 10.57 percent and the incentive cap at 11.74 percent for the first complaint period. This was also effective for all prospective billings to customers beginning October 16, 2014. This FERC order was vacated on April 14, 2017 by the U.S. Court of Appeals for the D.C. Circuit (the "Court"). All amounts associated with the first complaint period have been refunded, which totaled $38.9 million (pre-tax and excluding interest) at Eversource and reflected both the base ROE and incentive cap prescribed by the FERC order. The refund consisted of $22.4 million for CL&P, $13.7 million for NSTAR Electric and $2.8 million for PSNH. Eversource has recorded a reserve of $39.1 million (pre-tax and excluding interest) for the second complaint period as of December 31, 2018. This reserve represents the difference between the billed rates during the second complaint period and a 10.57 percent base ROE and 11.74 percent incentive cap. The reserve consisted of $21.4 million for CL&P, $14.6 million for NSTAR Electric and $3.1 million for PSNH as of December 31, 2018. On October 16, 2018, FERC issued an order on all four complaints describing how it intends to address the issues that were remanded by the Court. FERC proposed a new framework to determine (1) whether an existing ROE is unjust and unreasonable and, if so, (2) how to calculate a replacement ROE. The parties to these proceedings were directed to submit briefs on this new proposed framework and how they would apply the proposed framework in each of the four complaint proceedings. Initial briefs were filed by the NETOs, Complainants and FERC Trial Staff on January 11, 2019. The NETOs' brief was supportive of the overall ROE methodology determined in the October 16, 2018 order providing the FERC does not change the proposed methodology or alter its implementation in a manner that has a material impact on the results. Reply briefs will be filed on March 8, 2019. The FERC order included illustrative calculations for the first complaint using FERC's proposed frameworks with financial data from that complaint. Those preliminary calculations indicated that for the first complaint period, for the NETOs that FERC concludes are of average financial risk, (1) a preliminary range of presumptively just and reasonable base ROEs is 9.60 percent to 10.99 percent; (2) the pre-existing base ROE of 11.14 percent is therefore unjust and unreasonable; (3) the preliminary just and reasonable base ROE is 10.41 percent; and (4) the preliminary incentive cap on total ROE is 13.08 percent. If the results of these illustrative calculations were included in a final FERC order for each of the complaint periods, then a 10.41 percent base ROE and a 13.08 percent incentive cap would not have a significant impact on our financial statements for all of the complaint periods. Although the order provided illustrative calculations, FERC stated that these calculations are merely preliminary. The FERC's preliminary calculations are not binding and do not represent what we believe to be the most likely outcome of a final FERC order, as changes to the methodology by FERC are possible as a result of the parties' arguments and calculations in the briefing process. Until FERC issues a final decision on each of these four complaints, there is significant uncertainty, and at this time, the Company cannot reasonably estimate a range of gain or loss for any of the four complaint proceedings. The October 16, 2018 FERC order or the January 11, 2019 briefs did not provide a reasonable basis for a change to the reserve or recognized ROEs for any of the complaint periods. Eversource, CL&P, NSTAR Electric and PSNH currently record revenues at the 10.57 percent base ROE and incentive cap at 11.74 percent established in the October 16, 2014 FERC order. The average impact of a 10 basis point change to the base ROE for each of the 15-month complaint periods would affect Eversource's after-tax earnings by approximately $3 million. F. Eversource and NSTAR Electric Boston Harbor Civil Action On July 15, 2016, the United States Attorney on behalf of the United States Army Corps of Engineers filed a civil action in the United States District Court for the District of Massachusetts under provisions of the Rivers and Harbors Act of 1899 and the Clean Water Act against NSTAR Electric, Harbor Electric Energy Company, a wholly-owned subsidiary of NSTAR Electric ("HEEC"), and the Massachusetts Water Resources Authority (together with NSTAR Electric and HEEC, the "Defendants"). The action alleged that the Defendants failed to comply with certain permitting FERC FORM NO. 1 (ED. 12-88) Page 123.56 000247 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 101 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) requirements related to the placement of the HEEC-owned electric distribution cable beneath Boston Harbor. The action sought an order to compel HEEC to comply with cable depth requirements in the United States Army Corps of Engineers' permit or alternatively to remove the electric distribution cable and cease unauthorized work in U.S. waterways. The action also sought civil penalties and other costs. The parties reached a settlement pursuant to which HEEC agreed to install a new 115kV distribution cable across Boston Harbor to Deer Island, utilizing a different route, and remove portions of the existing cable. Upon the installation and completion of the new cable and the removal of the portions of the existing cable, all issues surrounding the current permit from the United States Army Corps of Engineers are expected to be resolved, and such litigation is expected to be dismissed with prejudice. In 2017, as a result of the settlement, NSTAR Electric expensed $4.9 million (pre-tax) of previously incurred capitalized costs associated with engineering work performed on the existing cable that will no longer be used. In addition, NSTAR Electric agreed to provide a rate base credit of $17.5 million to the Massachusetts Water Resources Authority for the new cable. This negotiated credit resulted in the initial $17.5 million of construction costs on the new cable being expensed as incurred, all of which was fully expensed by the end of 2018. Construction of the new cable is underway and is expected to be completed in 2019. G. Litigation and Legal Proceedings Eversource, including CL&P, NSTAR Electric and PSNH, are involved in legal, tax and regulatory proceedings regarding matters arising in the ordinary course of business, which involve management's assessment to determine the probability of whether a loss will occur and, if probable, its best estimate of probable loss. The Company records and discloses losses when these losses are probable and reasonably estimable, and discloses matters when losses are probable but not estimable or when losses are reasonably possible. Legal costs related to the defense of loss contingencies are expensed as incurred. 13. GENERATION ASSET SALE In June 2015, Eversource and PSNH entered into the 2015 Public Service Company of New Hampshire Restructuring and Rate Stabilization Agreement, pursuant to which PSNH agreed to divest its generation assets, subject to NHPUC approval. The NHPUC approved this agreement as well as the final divestiture plan and auction process in 2016. On October 11, 2017, PSNH entered into two Purchase and Sale Agreements with private investors, one to sell its thermal generation assets at a purchase price of $175 million, subject to adjustment, (the “Thermal Agreement”) and a second to sell its hydroelectric generation assets at a purchase price of $83 million, subject to adjustment (the “Hydro Agreement”). The NHPUC approved these agreements in late November 2017, at which time the Company classified these assets as held for sale. On January 10, 2018, PSNH completed the sale of its thermal generation assets pursuant to the Thermal Agreement. In accordance with the Thermal Agreement, the original purchase price of $175 million was adjusted to reflect working capital adjustments, closing date adjustments and proration of taxes and fees prior to closing, totaling $40.9 million. In the second quarter of 2018, the purchase price was further adjusted by $17.3 million relating to the valuation of certain allowances. As a result of these adjustments, net proceeds from the sale of the thermal assets totaled $116.8 million. On July 16, 2018, FERC issued its order approving the transfer of PSNH's six hydroelectric licenses to private investors. On August 26, 2018, PSNH completed the sale of its hydroelectric generation assets pursuant to the Hydro Agreement. In accordance with the Hydro Agreement, the original purchase price of $83 million was adjusted to reflect contractual adjustments totaling $5.8 million, resulting in net proceeds of $77.2 million. The difference between the carrying value of the hydroelectric generation assets and the sale proceeds resulted in a gain of $17.3 million. An estimated gain from the sale of these assets was included as an offset to the total remaining costs associated with the sale of generation assets that were securitized on May 8, 2018. On May 8, 2018, PSNH Funding issued $635.7 million of securitized RRBs to finance PSNH's unrecovered remaining costs associated with the divestiture of its generation assets, which included the deferred costs resulting from the sale of the thermal generation assets. These RRBs are secured by a non-bypassable charge recoverable from PSNH customers. As of December 31, 2018, unamortized securitized stranded costs totaled $608.4 million and are included in Regulatory Assets on the Eversource and PSNH balance sheets. As of December 31, 2017, the deferred costs resulting from the thermal generation asset sale of $516.1 million represented the difference between the carrying value and the fair value less cost to FERC FORM NO. 1 (ED. 12-88) Page 123.57 000248 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 102 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) sell the thermal generation assets. For further information on the securitized RRB issuance, see Note 9, "Rate Reduction Bonds and Variable Interest Entities." For the year ended December 31, 2018, pre-tax income associated with the hydroelectric assets prior to the sale on August 26, 2018 was $9.9 million. For the years ended December 31, 2017 and 2016, pre-tax income associated with PSNH's generation assets was $60.0 million, and $65.3 million, respectively. As of December 31, 2018, all generation assets had been sold and as a result, no generation assets were classified as held for sale. As of December 31, 2017, PSNH's generation assets held for sale, which were included in current assets on the Eversource and PSNH balance sheets, and were part of the Electric Distribution reportable segment, were as follows: As of December 31, 2017 (Millions of Dollars) Thermal Gross Plant $ 1,091.4 Hydroelectric Gross Plant 83.0 Accumulated Depreciation (575.4) Net Plant 599.0 Fuel and Inventory 87.7 Materials and Supplies 27.3 Emission Allowances 19.1 Other Assets 2.6 Deferred Costs from Thermal Generation Asset Sale (516.1) $ Total Generation Assets Held for Sale 14. 219.6 LEASES Eversource, including CL&P, NSTAR Electric and PSNH, has entered into lease agreements, some of which are capital leases, for the use of land, office space, service centers, vehicles, information technology, and office equipment. In addition, CL&P, NSTAR Electric and PSNH incur costs associated with leases entered into by affiliated Eversource subsidiaries, including Eversource Service and Rocky River Realty Company, and are included below in their respective operating lease rental expenses and future minimum rental payments. These intercompany lease amounts are eliminated on an Eversource consolidated basis. The provisions of the Eversource, CL&P, NSTAR Electric and PSNH lease agreements generally contain renewal options. One lease agreement contains payments impacted by the consumer price index. Operating lease rental payments charged to expense are as follows: Eversource (Millions of Dollars) 2018 $ CL&P 10.8 $ NSTAR Electric 10.9 $ 11.8 $ PSNH 2.5 2017 10.5 11.7 11.3 3.3 2016 12.1 12.5 11.4 2.9 FERC FORM NO. 1 (ED. 12-88) Page 123.58 000249 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 103 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Future minimum rental payments, excluding executory costs, such as property taxes, state use taxes, insurance, and maintenance, under long-term non-cancelable leases, as of December 31, 2018 are as follows: Operating Leases (Millions of Dollars) 2019 Eversource $ CL&P 11.5 $ NSTAR Electric PSNH 1.5 $ 7.2 $ 0.5 2020 9.8 1.4 6.0 0.4 2021 8.7 1.2 5.3 0.4 2022 7.2 1.1 4.4 0.4 2023 4.7 0.5 3.1 0.2 32.7 0.2 29.5 0.3 74.6 $ 5.9 $ 55.5 $ 2.2 Thereafter Future minimum lease payments $ Capital Leases (Millions of Dollars) 2019 Eversource $ CL&P NSTAR Electric PSNH 3.4 $ 2.0 $ 0.5 $ 0.1 2020 3.4 2.0 0.5 0.1 2021 2.9 1.5 0.5 0.1 2022 1.5 — 0.6 0.1 2023 0.7 — 0.6 0.1 Thereafter 13.9 — 13.4 0.5 Future minimum lease payments 25.8 5.5 16.1 1.0 Less amount to arrive at present value 13.8 1.0 12.4 0.1 12.0 $ 4.5 $ Present value of future minimum lease payments $ 3.7 $ 0.9 CL&P and PSNH entered into certain contracts for the purchase of energy that qualify as leases. These contracts do not have minimum lease payments and therefore are not included in the tables above. However, such contracts and corresponding expense have been included in the contractual obligations tables in Note 12B, "Commitments and Contingencies - Long-Term Contractual Arrangements," to the financial statements. 15. FAIR VALUE OF FINANCIAL INSTRUMENTS The following methods and assumptions were used to estimate the fair value of each of the following financial instruments: Preferred Stock, Long-Term Debt and Rate Reduction Bonds: The fair value of CL&P's and NSTAR Electric's preferred stock is based upon pricing models that incorporate interest rates and other market factors, valuations or trades of similar securities and cash flow projections. The fair value of long-term debt and RRB debt securities is based upon pricing models that incorporate quoted market prices for those issues or similar issues adjusted for market conditions, credit ratings of the respective companies and treasury benchmark yields. The fair values provided in the table below are classified as Level 2 within the fair value hierarchy. Carrying amounts and estimated fair values are as follows: FERC FORM NO. 1 (ED. 12-88) Page 123.59 000250 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 104 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Eversource Carrying Amount (Millions of Dollars) CL&P Fair Value Carrying Amount NSTAR Electric Fair Value Carrying Amount PSNH Fair Value Carrying Amount Fair Value As of December 31, 2018: Preferred Stock Not Subject to Mandatory Redemption $ Long-Term Debt 155.6 $ 156.8 $ 116.2 $ 113.8 $ 43.0 $ 43.0 $ — $ — 13,086.1 13,154.9 3,254.0 3,429.2 2,944.8 3,024.1 805.2 819.5 635.7 645.8 — — — — 635.7 645.8 155.6 $ 160.8 $ 116.2 $ 116.5 $ Rate Reduction Bonds As of December 31, 2017: Preferred Stock Not Subject to Mandatory Redemption Long-Term Debt $ 12,325.5 12,877.1 3,059.1 3,430.5 43.0 $ 2,943.8 44.3 $ 3,156.5 — $ — 1,002.4 1,038.2 Derivative Instruments and Marketable Securities: Derivative instruments and investments in marketable securities are carried at fair value. For further information, see Note 4, "Derivative Instruments," and Note 5, "Marketable Securities," to the financial statements. See Note 1I, "Summary of Significant Accounting Policies – Fair Value Measurements," for the fair value measurement policy and the fair value hierarchy. 16. ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS) The changes in accumulated other comprehensive income/(loss) by component, net of tax, are as follows: For the Year Ended December 31, 2018 Qualified Cash Flow Hedging Instruments Eversource (Millions of Dollars) Balance as of January 1st $ Unrealized Losses on Marketable Securities (6.2) $ — $ Defined Benefit Plans For the Year Ended December 31, 2017 Qualified Cash Flow Hedging Instruments Total (60.2) $ (66.4) $ Unrealized Gains/(Losses) on Marketable Securities (8.2) $ 0.4 $ Defined Benefit Plans Total (57.5) $ (65.3) OCI Before Reclassifications — (0.5) 0.3 (0.2) — (0.4) (7.2) (7.6) Amounts Reclassified from AOCI 1.8 — 4.8 6.6 2.0 — 4.5 6.5 1.8 (0.5) 5.1 6.4 2.0 (0.4) (2.7) (1.1) (60.2) $ (66.4) Net OCI Balance as of December 31st $ (4.4) $ (0.5) $ (55.1) $ (60.0) $ (6.2) $ — $ Eversource's qualified cash flow hedging instruments represent interest rate swap agreements on debt issuances that were settled in prior years. The settlement amount was recorded in AOCI and is being amortized into Net Income over the term of the underlying debt instrument. CL&P, NSTAR Electric and PSNH continue to amortize interest rate swaps settled in prior years from AOCI into Interest Expense over the remaining life of the associated long-term debt. Such interest rate swaps are not material to their respective financial statements. Defined benefit plan OCI amounts before reclassifications relate to actuarial gains and losses that arose during the year and were recognized in AOCI. The unamortized actuarial gains and losses and prior service costs on the defined benefit plans are amortized from AOCI into Other Income, Net over the average future employee service period, and are reflected in amounts reclassified from AOCI. The related tax effects recognized in AOCI were net deferred tax liabilities of $0.2 million in 2018, and deferred tax assets of $4.1 million and $4.0 million in 2017 and 2016, respectively. The following table sets forth the amounts reclassified from AOCI by component and the impacted line item on the statements of income: FERC FORM NO. 1 (ED. 12-88) Page 123.60 000251 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 105 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Amounts Reclassified from AOCI For the Years Ended December 31, Eversource (Millions of Dollars) 2018 Qualified Cash Flow Hedging Instruments $ (2.8) $ 1.0 Tax Effect Qualified Cash Flow Hedging Instruments, Net of Tax 2017 Statements of Income Line Item Impacted 2016 (3.3) $ 1.3 (3.5) Interest Expense 1.4 Income Tax Expense $ (1.8) $ (2.0) $ (2.1) $ (6.0) $ (6.2) $ (5.6) Other Income, Net (1) (0.4) (1.1) (0.8) Other Income, Net (1) (6.4) (7.3) (6.4) 1.6 2.8 2.5 Defined Benefit Plan Costs: Amortization of Actuarial Losses Amortization of Prior Service Cost Total Defined Benefit Plan Costs Tax Effect Defined Benefit Plan Costs, Net of Tax $ (4.8) $ (4.5) $ (3.9) Total Amounts Reclassified from AOCI, Net of Tax $ (6.6) $ (6.5) $ (6.0) Income Tax Expense (1) These amounts are included in the computation of net periodic Pension, SERP and PBOP costs. See Note 1N, "Summary of Significant Accounting Policies – Other Income, Net" and Note 10A, "Employee Benefits – Pension Benefits and Postretirement Benefits Other Than Pension," for further information. As of December 31, 2018, it is estimated that a pre-tax amount of $2.5 million ($0.7 million for NSTAR Electric and $1.8 million for PSNH) will be reclassified from AOCI as a decrease to Net Income over the next 12 months as a result of the amortization of the interest rate swap agreements which have been settled. In addition, it is estimated that a pre-tax amount of $6.3 million will be reclassified from AOCI as a decrease to Net Income over the next 12 months as a result of the amortization of Pension, SERP and PBOP costs. 17. DIVIDEND RESTRICTIONS Eversource parent's ability to pay dividends may be affected by certain state statutes, the ability of its subsidiaries to pay common dividends and the leverage restriction tied to its consolidated total debt to total capitalization ratio requirement in its revolving credit agreement. Pursuant to the joint revolving credit agreement of Eversource, CL&P, PSNH, Yankee Gas and NSTAR Gas, and to the NSTAR Electric revolving credit agreement, each company is required to maintain consolidated total indebtedness to total capitalization ratio of no greater than 65 percent at the end of each fiscal quarter. As of December 31, 2018, all companies were in compliance with such covenant. Eversource, CL&P, NSTAR Electric, PSNH, Yankee Gas and NSTAR Gas were in compliance with all such provisions of the revolving credit agreements that may restrict the payment of dividends as of December 31, 2018. The Retained Earnings balances subject to dividend restrictions were $4.0 billion for Eversource, $1.7 billion for CL&P, $2.1 billion for NSTAR Electric and $627.3 million for PSNH as of December 31, 2018. CL&P, NSTAR Electric and PSNH are subject to Section 305 of the Federal Power Act that makes it unlawful for a public utility to make or pay a dividend from any funds "properly included in its capital account." Management believes that this Federal Power Act restriction, as applied to CL&P, NSTAR Electric and PSNH, would not be construed or applied by the FERC to prohibit the payment of dividends from retained earnings for lawful and legitimate business purposes. In addition, certain state statutes may impose additional limitations on such companies and on Yankee Gas and NSTAR Gas. Such state law restrictions do not restrict the payment of dividends from retained earnings or net income. FERC FORM NO. 1 (ED. 12-88) Page 123.61 000252 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 106 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 18. COMMON SHARES The following table sets forth the Eversource parent common shares and the shares of common stock of CL&P, NSTAR Electric and PSNH that were authorized and issued, as well as the respective per share par values: Shares Authorized as of December 31, 2018 and 2017 Par Value Issued as of December 31, 2018 2017 Eversource $ 5 380,000,000 333,878,402 333,878,402 CL&P $ 10 24,500,000 6,035,205 6,035,205 NSTAR Electric $ 1 100,000,000 200 200 PSNH $ 1 100,000,000 301 301 As of both December 31, 2018 and 2017, there were 16,992,594 Eversource common shares held as treasury shares. As of both December 31, 2018 and 2017, there were 316,885,808 Eversource common shares outstanding. 19. PREFERRED STOCK NOT SUBJECT TO MANDATORY REDEMPTION The CL&P and NSTAR Electric preferred stock is not subject to mandatory redemption and is presented as a noncontrolling interest of a subsidiary in Eversource's financial statements. CL&P is authorized to issue up to 9,000,000 shares of preferred stock, par value $50 per share, and NSTAR Electric is authorized to issue 2,890,000 shares of preferred stock, par value $100 per share. Holders of preferred stock of CL&P and NSTAR Electric are entitled to receive cumulative dividends in preference to any payment of dividends on the common stock. Upon liquidation, holders of preferred stock of CL&P and NSTAR Electric are entitled to receive a liquidation preference before any distribution to holders of common stock in an amount equal to the par value of the preferred stock plus accrued and unpaid dividends. If the net assets were to be insufficient to pay the liquidation preference in full, then the net assets would be distributed ratably to all holders of preferred stock. The preferred stock of CL&P and NSTAR Electric is subject to optional redemption by the CL&P and NSTAR Electric Board of Directors at any time. FERC FORM NO. 1 (ED. 12-88) Page 123.62 000253 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 107 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Details of preferred stock not subject to mandatory redemption are as follows (in millions, except in redemption price and shares): Redemption Price Per Share Series Shares Outstanding as of December 31, 2018 As of December 31, 2017 2018 2017 CL&P $1.90 Series of 1947 $ 52.50 163,912 163,912 $ $2.00 Series of 1947 $ 54.00 336,088 336,088 $2.04 Series of 1949 $ 52.00 100,000 100,000 5.0 5.0 $2.20 Series of 1949 $ 52.50 200,000 200,000 10.0 10.0 3.90% Series of 1949 $ 50.50 160,000 160,000 8.0 8.0 $2.06 Series E of 1954 $ 51.00 200,000 200,000 10.0 10.0 $2.09 Series F of 1955 $ 51.00 100,000 100,000 5.0 5.0 4.50% Series of 1956 $ 50.75 104,000 104,000 5.2 5.2 4.96% Series of 1958 $ 50.50 100,000 100,000 5.0 5.0 4.50% Series of 1963 $ 50.50 160,000 160,000 8.0 8.0 5.28% Series of 1967 $ 51.43 200,000 200,000 10.0 10.0 $3.24 Series G of 1968 $ 51.84 300,000 300,000 15.0 15.0 6.56% Series of 1968 $ 51.44 200,000 8.2 $ 16.8 10.0 200,000 16.8 10.0 2,324,000 2,324,000 $ 103.625 180,000 180,000 $ 18.0 $ 18.0 102.80 250,000 250,000 25.0 25.0 430,000 430,000 $ 43.0 $ 43.0 (3.6) (3.6) Total CL&P 116.2 $ 8.2 116.2 NSTAR Electric 4.25% 4.78% Series of 1956 Series of 1958 $ $ Total NSTAR Electric Fair Value Adjustment due to Merger with NSTAR Other 6.00% Series of 1958 $ 100.00 23 Total Eversource - Preferred Stock of Subsidiaries 20. 23 $ — $ — $ 155.6 $ 155.6 COMMON SHAREHOLDERS' EQUITY AND NONCONTROLLING INTERESTS Dividends on the preferred stock of CL&P and NSTAR Electric totaled $7.5 million for each of the years ended December 31, 2018, 2017 and 2016. These dividends were presented as Net Income Attributable to Noncontrolling Interests on the Eversource statements of income. Noncontrolling Interest – Preferred Stock of Subsidiaries on the Eversource balance sheets totaled $155.6 million as of December 31, 2018 and 2017. On the Eversource balance sheets, Common Shareholders' Equity was fully attributable to Eversource parent and Noncontrolling Interest – Preferred Stock of Subsidiaries was fully attributable to the noncontrolling interest. For the years ended December 31, 2018, 2017 and 2016, there was no change in ownership of the common equity of CL&P and NSTAR Electric. FERC FORM NO. 1 (ED. 12-88) Page 123.63 000254 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 108 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 21. EARNINGS PER SHARE Basic EPS is computed based upon the weighted average number of common shares outstanding during each period. Diluted EPS is computed on the basis of the weighted average number of common shares outstanding plus the potential dilutive effect of certain share-based compensation awards as if they were converted into common shares. The dilutive effect of unvested RSU and performance share awards is calculated using the treasury stock method. RSU and performance share awards are included in basic weighted average common shares outstanding as of the date that all necessary vesting conditions have been satisfied. The following table sets forth the components of basic and diluted EPS: For the Years Ended December 31, Eversource (Millions of Dollars, except share information) 2018 Net Income Attributable to Common Shareholders $ 2017 1,033.0 $ 2016 988.0 $ 942.3 Weighted Average Common Shares Outstanding: Basic Dilutive Effect Diluted 317,370,369 317,411,097 317,650,180 623,565 620,483 804,059 317,993,934 318,031,580 318,454,239 Basic EPS $ 3.25 $ 3.11 $ 2.97 Diluted EPS $ 3.25 $ 3.11 $ 2.96 22. REVENUES On January 1, 2018, Eversource, including CL&P, NSTAR Electric and PSNH, adopted ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” using the modified retrospective approach. The core principle of this accounting guidance is that revenue is recognized when promised goods or services (referred to as performance obligations) are transferred to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The new standard uses a five-step model for recognizing and measuring revenue from contracts with customers, which includes identifying the contract with the customer, identifying the performance obligations promised within the contract, determining the transaction price (the amount of consideration to which the company expects to be entitled), allocating the transaction price to the performance obligations and recognizing revenue when (or as) the performance obligation is satisfied. FERC FORM NO. 1 (ED. 12-88) Page 123.64 000255 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 109 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The following table presents operating revenues disaggregated by revenue source: For the Year Ended December 31, 2018 Electric Distribution Eversource (Millions of Dollars) Natural Gas Distribution Electric Transmission Water Distribution Other Eliminations Total Revenue from Contracts with Customers Retail Tariff Sales Residential $ Commercial Industrial Total Retail Tariff Sales Revenue 3,766.6 $ 542.5 $ — $ 130.7 $ — $ 2,634.7 334.8 — 63.3 — (4.5) 3,028.3 351.9 96.0 — 4.4 — (10.0) 442.3 6,753.2 973.3 — 198.4 — (14.5) 7,910.4 (1,092.2) Wholesale Transmission Revenue — — 1,308.9 — 47.3 Wholesale Market Sales Revenue 179.5 57.5 — 4.1 — 65.9 (2.2) 12.6 7.2 889.0 (12.3) (8.3) — Other Revenue from Contracts with Customers Reserve for Revenue Subject to Refund 6,986.3 Total Revenue from Contracts with Customers Alternative Revenue Programs Other Revenue Total Operating Revenues 1,020.3 (47.0) $ (3.7) 1,321.5 (1.2) (35.2) 17.9 3.1 6,957.2 $ 1,022.2 $ — 1,286.3 $ — 206.0 936.3 5.4 — 0.6 — 212.0 $ 936.3 $ — $ — (891.0) — (1,997.7) 31.9 — (1,965.8) $ 4,439.8 264.0 241.1 81.5 (24.3) 8,472.7 (46.1) 21.6 8,448.2 For the Year Ended December 31, 2018 CL&P (Millions of Dollars) NSTAR Electric PSNH Revenue from Contracts with Customers Retail Tariff Sales Residential 1,380.9 $ 557.5 Commercial $ 928.1 1,391.5 316.9 Industrial 147.7 124.9 79.3 Total Retail Tariff Sales Revenue 2,904.0 2,897.3 953.7 Wholesale Transmission Revenue 620.6 488.8 199.5 Wholesale Market Sales Revenue 48.3 76.1 56.6 Other Revenue from Contracts with Customers 35.0 28.9 — — 3,607.9 3,491.1 Reserve for Revenue Subject to Refund Total Revenue from Contracts with Customers Alternative Revenue Programs (65.9) Other Revenue 8.5 Eliminations Total Operating Revenues 1,828.2 $ (454.3) $ 3,096.2 $ 0.9 8.3 (387.4) 3,112.9 $ 15.5 (12.3) 1,213.0 (17.3) 1.1 (149.2) 1,047.6 Retail Tariff Sales: Regulated utilities provide products and services to their regulated customers under rates, pricing, payment terms and conditions of service, regulated by each state regulatory agency. The arrangement whereby a utility provides commodity service to a customer for a price approved by the respective state regulatory commission is referred to as a tariff sale contract, and the tariff governs all aspects of the provision of FERC FORM NO. 1 (ED. 12-88) Page 123.65 000256 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 110 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) regulated services by utilities. The majority of revenue for Eversource, CL&P, NSTAR Electric and PSNH is derived from regulated retail tariff sales for the sale and distribution of electricity, natural gas and water to residential, commercial and industrial retail customers. The utility's performance obligation for the regulated tariff sales is to provide electricity, natural gas or water to the customer as demanded. The promise to provide the commodity represents a single performance obligation, as it is a promise to transfer a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits provided by the utility, and the utility satisfies its performance obligation. Revenue is recognized based on the output method as there is a directly observable output to the customer (electricity, natural gas or water units delivered to the customer and immediately consumed). Each Eversource utility is entitled to be compensated for performance completed to date (service taken by the customer) until service is terminated. In regulated tariff sales, the transaction prices are the rates approved by the respective state regulatory commissions. In general, rates can only be changed through formal proceedings with the state regulatory commissions. These rates are designed to recover the costs to provide service to customers and include a return on investment. Regulatory commission-approved tracking mechanisms are included in these rates and are also used to recover, on a fully-reconciling basis, certain costs, such as the procurement of energy supply, retail transmission charges, energy efficiency program costs, net metering for distributed generation, and restructuring and stranded costs. These tracking mechanisms result in rates being changed periodically to ensure recovery of actual costs incurred. Customers may elect to purchase electricity from each Eversource electric utility or may contract separately with a competitive third party supplier. Revenue is not recorded for the sale of the electricity commodity to customers who have contracted separately with these suppliers, only the delivery to a customer, as the utility is acting as an agent on behalf of the third party supplier. Wholesale Transmission Revenues: The Eversource electric transmission-owning companies (CL&P, NSTAR Electric and PSNH) each own and maintain transmission facilities that are part of an interstate power transmission grid over which electricity is transmitted throughout New England. CL&P, NSTAR Electric and PSNH, as well as most other New England utilities, are parties to a series of agreements that provide for coordinated planning and operation of the region's transmission facilities and the rules by which they acquire transmission services. The Eversource electric transmission-owning companies have a combination of FERC-approved regional and local formula rates that work in tandem to recover all their transmission costs. These rates are part of the ISO-NE Tariff. Regional rates recover the costs of higher voltage transmission facilities that benefit the region and are collected from all New England transmission customers, including the Eversource distribution businesses. Eversource's local rates recover the companies' total transmission revenue requirements, less revenues received from regional rates and other sources, and are collected from Eversource's distribution businesses and other transmission customers. The distribution businesses of Eversource, in turn, recover the FERC approved charges from retail customers through annual or semiannual tracking mechanisms, which are retail tariff sales. The utility's performance obligation for regulated wholesale transmission sales is to provide transmission services to the customer as demanded. The promise to provide transmission service represents a single performance obligation. The transaction prices are the transmission rate formulas as defined by the ISO-NE Tariff and are regulated and established by FERC. Wholesale transmission revenue is recognized over time as the performance obligation is completed, which occurs as transmission services are provided to customers. The revenue is recognized based on the output method. Each Eversource utility is entitled to be compensated for performance completed to date (e.g., use of the transmission system by the customer). FERC FORM NO. 1 (ED. 12-88) Page 123.66 000257 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 111 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Wholesale Market Sales Revenues: Wholesale market sales transactions include sales of energy and energy-related products into the ISO-NE wholesale electricity market, sales of natural gas to third party marketers, and also the sale of RECs to various counterparties. ISO-NE oversees the region's wholesale electricity market and administers the transactions and terms and conditions, including payment terms, which are established in the ISO-NE tariff, between the buyers and sellers in the market. Pricing is set by the wholesale market. The wholesale transactions in the ISO-NE market occur on a day-ahead basis or a real-time basis (daily) and are, therefore, short-term. Transactions are tracked and reported by ISO-NE net by the hour, which is the net hourly position of energy sales and purchases by each market participant. Beginning in the first quarter of 2018, the performance obligation for ISO-NE energy transactions is defined to be the net by hour transaction. Revenue is recognized when the performance obligation for these energy sales transactions is satisfied, when the sale occurs and the energy is transferred to the customer. For sales of natural gas, transportation, and natural gas pipeline capacity to third party marketers, revenue is recognized when the performance obligation is satisfied at the point in time the sale occurs and the natural gas or related product is transferred to the marketer. RECs are sold to various counterparties, and revenue is recognized when the performance obligation is satisfied upon transfer of title to the customer through the New England Power Pool Generation Information System. Other Revenue from Contracts with Customers: Other revenue from contracts with customers primarily includes property rentals that are not deemed leases. These revenues are generally recognized on a straight-line basis over time as the service is provided to the customer. Reserve for Revenue Subject to Refund: Current base rates include an estimate of income taxes, which was based on the U.S. federal corporate income tax rate in effect at the time of the rate proceeding. Eversource established a regulatory liability, recorded as a reduction to revenue, to reflect the difference between the 35 percent federal corporate income tax rate included in rates charged to customers and the 21 percent federal corporate income tax rate, effective January 1, 2018 as a result of the Tax Cuts and Jobs Act, until rates billed to customers reflect the lower federal tax rate. Effective May 1, 2018, CL&P adjusted rates billed to customers to reflect the lower federal income tax rate prospectively and, as of December 31, 2018, fully refunded its regulatory liability associated with the higher federal corporate income tax rate billed to customers in the period between January 1, 2018 through April 30, 2018. Effective November 15, 2018, Yankee Gas adjusted distribution rates to reflect the lower federal income tax rate prospectively and to refund its regulatory liability associated with the higher federal corporate income tax rate billed to customers in the period between January 1, 2018 through November 14, 2018. Although Yankee Gas' new rates were effective January 1, 2019, the provisions of the settlement agreement took effect November 15, 2018. For NSTAR Electric and NSTAR Gas, a December 2018 DPU order indicated that the DPU will not require a revision to base rates for any potential refunds associated with the higher federal corporate income tax rate billed to customers in the period between January 1, 2018 to the effective dates of each company's rate changes (effective February 1, 2018 for NSTAR Electric and July 1, 2018 for NSTAR Gas). PSNH and Aquarion will refund the overcollection in distribution rates from January 1, 2018 to customers in a future period. PSNH will adjust distribution rates to reflect the prospective lower federal income tax rate effective July 1, 2019, or earlier if a rate case is filed for rates effective prior to July 1, 2019. Alternative Revenue Programs: In accordance with accounting guidance for rate-regulated operations, certain of Eversource's utilities' rate making mechanisms qualify as alternative revenue programs ("ARPs") if they meet specified criteria, in which case revenues may be recognized prior to billing based on allowed levels of collection in rates. Eversource's utility companies recognize revenue and record a regulatory asset or liability once the condition or event allowing for the automatic adjustment of future rates occurs. ARP revenues include both the recognition of the deferral adjustment to ARP revenues, when the regulator-specified condition or event allowing for additional billing or refund has occurred, and an equal and offsetting reversal of the ARP deferral to revenues as those amounts are reflected in the price of service in subsequent periods. Eversource’s ARPs include the revenue decoupling mechanism and the annual reconciliation adjustment to transmission formula rates, described below. • Certain Eversource electric, natural gas and water companies, including CL&P and NSTAR Electric, have revenue decoupling mechanisms approved by a regulatory commission ("decoupled companies"). Decoupled companies’ distribution revenues are not directly based on sales volumes. The decoupled companies reconcile their annual base distribution rate recovery to pre-established levels of baseline distribution delivery service revenues, with any difference between the allowed level of distribution revenue and the actual amount realized adjusted through subsequent rates. • The transmission formula rates provide for the annual reconciliation and recovery or refund of estimated costs to actual costs. The FERC FORM NO. 1 (ED. 12-88) Page 123.67 000258 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 112 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) financial impacts of differences between actual and estimated costs are deferred for future recovery from, or refund to, transmission customers. This transmission deferral reconciles billed transmission revenues to the revenue requirement for our transmission businesses. Other Revenues: Other Revenues include certain fees charged to customers and lease revenue that are not considered revenue from contracts with customers. Intercompany Eliminations: Intercompany eliminations are primarily related to the Eversource electric transmission revenues that are derived from ISO-NE regional transmission charges to the distribution businesses of CL&P, NSTAR Electric and PSNH that recover the costs of the wholesale transmission business, and revenues from Eversource's service company. Intercompany revenues and expenses between the Eversource wholesale transmission businesses and the Eversource distribution businesses and from Eversource's service company are eliminated in consolidation and included in "Eliminations" in the table above. Receivables: Receivables, Net on the balance sheet include trade receivables from our retail customers and receivables arising from ISO-NE billing related to wholesale transmission contracts and wholesale market transactions, sales of natural gas and capacity to marketers, sales of RECs, and property rentals. In general, retail tariff customers and wholesale transmission customers are billed monthly and the payment terms are generally due and payable upon receipt of the bill. Unbilled Revenues: Unbilled Revenues on the balance sheet represent estimated amounts due from retail customers for electricity, natural gas or water delivered to customers but not yet billed. The utility company has satisfied its performance obligation and the customer has received and consumed the commodity as of the balance sheet date, and therefore, the utility company records revenue for those services in the period the services were provided. Only the passage of time is required before the company is entitled to payment for the satisfaction of the performance obligation. Payment from customers is due monthly as services are rendered and amounts are billed. Actual amounts billed to customers when meter readings become available may vary from the estimated amount. Unbilled revenues are recognized by allocating estimated unbilled sales volumes to the respective customer classes, and then applying an estimated rate by customer class to those sales volumes. Unbilled revenue estimates reflect seasonality, weather, customer usage patterns, customer rates in effect for customer classes, and the timing of customer billing. The companies that have a decoupling mechanism record a regulatory deferral to reflect the actual allowed amount of revenue associated with their respective decoupled distribution rate design. Practical Expedients: Eversource has elected practical expedients in the accounting guidance that allow the company to record revenue in the amount that the company has a right to invoice, if that amount corresponds directly with the value to the customer of the company's performance to date, and not to disclose related unsatisfied performance obligations. Retail and wholesale transmission tariff sales fall into this category, as these sales are recognized as revenue in the period the utility provides the service and completes the performance obligation, which is the same as the monthly amount billed to customers. There are no other material revenue streams for which Eversource has unsatisfied performance obligations. 23. SEGMENT INFORMATION Eversource is organized among the Electric Distribution, Electric Transmission, Natural Gas Distribution and Water Distribution reportable segments and Other based on a combination of factors, including the characteristics of each segments' services, the sources of operating revenues and expenses and the regulatory environment in which each segment operates. These reportable segments represent substantially all of Eversource's total consolidated revenues. Revenues from the sale of electricity, natural gas and water primarily are derived from residential, commercial and industrial customers and are not dependent on any single customer. The Electric Distribution reportable segment includes the results of PSNH's generation facilities prior to sales in January and August 2018, and NSTAR Electric's solar power facilities. Eversource's reportable segments are determined based upon the level at which Eversource's chief operating decision maker assesses performance and makes decisions about the allocation of company resources. On December 4, 2017, Eversource acquired Aquarion, which was considered to be a new operating segment, Water Distribution. Though the water distribution segment does not meet quantitative thresholds under the segment reporting accounting guidance, based on qualitative factors including the nature of the water distribution business, Water Distribution was deemed a reportable segment beginning in 2018. The remainder of Eversource's operations is presented as Other in the tables below and primarily consists of 1) the equity in earnings of Eversource FERC FORM NO. 1 (ED. 12-88) Page 123.68 000259 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 113 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) parent from its subsidiaries and intercompany interest income, both of which are eliminated in consolidation, and interest expense related to the debt of Eversource parent, 2) the revenues and expenses of Eversource Service, most of which are eliminated in consolidation, 3) the operations of CYAPC and YAEC, 4) Eversource Water Ventures, Inc., parent company of Aquarion, and 5) the results of other unregulated subsidiaries, which are not part of its core business. In addition, Other in the tables below includes Eversource parent's equity ownership interests in certain natural gas pipeline projects owned by Enbridge, Inc., the Bay State Wind project, a renewable energy investment fund, and two companies that transmit hydroelectricity imported from the Hydro-Quebec system in Canada. In the ordinary course of business, Yankee Gas and NSTAR Gas purchase natural gas transmission services from the Enbridge, Inc. natural gas pipeline projects described above. These affiliate transaction costs total approximately $62.5 million annually and are classified as Purchased Power, Fuel and Transmission on the Eversource statements of income. Each of Eversource's subsidiaries, including CL&P, NSTAR Electric and PSNH, has one reportable segment. The Electric Transmission segment includes a reduction to Operations and Maintenance expense of $27.5 million in 2016 for costs incurred in previous years that was recovered in transmission rates over the period June 1, 2016 through May 31, 2017. These costs were associated with the merger of Northeast Utilities and NSTAR. Cash flows used for investments in plant included in the segment information below are cash capital expenditures that do not include amounts incurred but not paid, cost of removal, AFUDC related to equity funds, and the capitalized portions of pension and PBOP expense. Eversource's segment information is as follows: For the Year Ended December 31, 2018 (1) Electric Distribution Eversource (Millions of Dollars) Operating Revenues $ Depreciation and Amortization Other Operating Expenses Operating Income 6,957.2 $ Natural Gas Distribution Electric Transmission 1,022.2 $ 1,286.3 $ Water Distribution Other Eliminations 212.0 $ 936.3 $ Total (1,965.8) $ 8,448.2 (671.8) (75.0) (231.8) (46.5) (49.1) 2.2 (1,072.0) (5,548.6) (787.6) (375.5) (99.8) (831.5) 1,966.7 (5,676.3) 736.8 159.6 679.0 65.7 55.7 3.1 Interest Expense (202.8) (44.1) (120.6) (34.3) (129.3) 32.3 (498.8) Interest Income 18.7 30.3 (33.3) 18.1 (1,180.3) Other Income/(Loss), Net Income Tax (Expense)/Benefit Net Income 2.4 — 67.5 7.1 31.1 (0.4) 1,185.3 (160.2) (29.4) (161.8) (0.1) 62.5 460.0 93.2 430.1 30.9 (4.6) Net Income Attributable to Noncontrolling Interests — — (2.9) — Net Income Attributable to Common Shareholders $ 455.4 $ 93.2 $ 427.2 $ 30.9 $ Total Assets (as of) $ 21,389.1 $ 3,904.9 $ 10,285.0 $ 2,253.0 $ Cash Flows Used for Investments in Plant $ 961.3 $ 351.5 $ 929.7 $ 102.3 $ FERC FORM NO. 1 (ED. 12-88) 1,204.5 — 1,699.9 110.3 — (289.0) (1,178.2) 1,040.5 — (7.5) (1,178.2) $ 1,033.0 17,874.2 $ (17,464.9) $ 38,241.3 1,204.5 $ 178.6 $ — $ Page 123.69 000260 2,523.4 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 114 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) For the Year Ended December 31, 2017 (2) Electric Distribution Eversource (Millions of Dollars) Operating Revenues $ Depreciation and Amortization Other Operating Expenses Operating Income Interest Expense Interest Income Other Income/(Loss), Net Income Tax Expense Net Income/(Loss) 5,542.9 $ Electric Transmission 947.3 $ 1,301.7 $ Water Distribution 15.9 $ Other Eliminations 931.0 $ Total (986.8) $ 7,752.0 (542.6) (72.9) (209.4) (3.7) (37.4) 2.2 (863.8) (4,072.6) (716.4) (382.8) (8.3) (806.6) 986.7 (5,000.0) 927.7 158.0 709.5 3.9 87.0 2.1 (186.3) (43.1) (115.1) (3.1) (90.0) 15.8 1,888.2 (421.8) 7.3 0.1 1.8 0.1 15.7 (16.7) 8.3 41.6 3.8 27.3 — 1,113.0 (1,086.0) 99.7 (288.3) (44.2) (228.7) (2.1) 502.0 74.6 394.8 (1.2) (4.6) Net Income Attributable to Noncontrolling Interests Natural Gas Distribution — (2.9) (15.5) 1,110.2 — Net Income/(Loss) Attributable to Common Shareholders $ 497.4 $ 74.6 $ 391.9 $ (1.2) $ Total Assets (as of) $ 19,250.4 $ 3,595.2 $ 9,401.2 $ 2,182.9 $ Cash Flows Used for Investments in Plant $ 1,020.7 $ 298.2 $ 867.6 $ 16.0 $ — 1,110.2 $ (0.1) (578.9) (1,084.9) 995.5 — (7.5) (1,084.9) $ 988.0 16,220.9 $ (14,430.2) $ 36,220.4 145.6 $ — $ 2,348.1 For the Year Ended December 31, 2016 (2) Electric Distribution Eversource (Millions of Dollars) Operating Revenues $ Depreciation and Amortization 5,594.3 $ Natural Gas Distribution Electric Transmission 857.7 $ 1,210.0 $ Water Distribution — $ Other Eliminations 870.4 $ Total (893.3) $ 7,639.1 (504.7) (65.3) (185.8) — (33.5) 2.2 (787.1) (4,173.0) (629.0) (321.3) — (779.2) 891.8 (5,010.7) 916.6 163.4 702.9 — 57.7 0.7 Interest Expense (193.1) (41.3) (110.0) — (63.5) 6.9 (401.0) Interest Income 10.0 0.1 1.2 — 7.0 (7.3) 11.0 Other Income, Net 22.7 0.7 17.8 — 1,021.2 (1,008.9) 53.5 (288.8) (45.2) (238.2) — 16.5 467.4 77.7 373.7 — 1,038.9 — — Other Operating Expenses Operating Income Income Tax (Expense)/Benefit Net Income (4.6) Net Income Attributable to Noncontrolling Interests — (2.9) 0.7 (1,007.9) — 1,841.3 (555.0) 949.8 (7.5) Net Income Attributable to Common Shareholders $ 462.8 $ 77.7 $ 370.8 $ — $ 1,038.9 $ (1,007.9) $ 942.3 Cash Flows Used for Investments in Plant $ 812.6 $ 255.3 $ 801.0 $ — $ 108.0 $ — $ 1,976.9 (1) Effective January 1, 2018, upon implementation of the new revenue accounting guidance, the electric distribution segment is presented gross and intercompany transmission billings are presented in the eliminations column, as Eversource believes that the electric distribution segment acts as a principal, rather than an agent, in its contracts with retail customers. Retail customers contract directly with the electric distribution utility and do not differentiate between distribution and transmission services. Therefore, the electric distribution segment revenues, which are derived from retail customer billings, are presented gross of the eliminations. Prior to 2018, the electric distribution segment presented intercompany electric transmission billings net, based on indicators of net presentation prior to the new revenue guidance. See Note 22 "Revenues," to the financial statements regarding accounting for revenues. FERC FORM NO. 1 (ED. 12-88) Page 123.70 000261 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 115 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) (2) As a result of the adoption of new accounting guidance, the non-service related components of pension, SERP and PBOP benefit costs are presented as non-operating income and recorded in Other Income, Net on the statements of income. The 2017 and 2016 amounts, which were previously presented within Operations and Maintenance expense on the statements of income, have been retrospectively presented within Other Income, Net for the years ended December 31, 2017 and 2016. See Note 1C, "Summary of Significant Accounting Policies - Accounting Standards" and Note 1N, "Summary of Significant Accounting Policies - Other Income, Net," to the financial statements for further information. (3) The water distribution business was determined to be a reportable segment beginning in 2018. The 2017 segment information has been recast to conform to the current segment reporting structure. 24. ACQUISITION OF AQUARION AND GOODWILL A. Acquisition of Aquarion On December 4, 2017, Eversource acquired Aquarion for a purchase price of $1.675 billion, consisting of approximately $880 million in cash and $795 million of assumed Aquarion debt. Aquarion is a holding company that owns three separate regulated water utility subsidiaries engaged in the water collection, treatment and distribution business that operate in Connecticut, Massachusetts and New Hampshire. These regulated utilities collect, treat and distribute water to residential, commercial and industrial customers, to other utilities for resale, and for private and municipal fire protection. Aquarion and its subsidiaries became wholly-owned subsidiaries of Eversource, and Eversource's consolidated financial information includes Aquarion and its subsidiaries' activity beginning December 4, 2017. The approximate $880 million cash purchase price included the $745 million equity purchase price plus a $135 million shareholder loan that was repaid at closing. Purchase Price Allocation: The purchase price allocation reflects a measurement period adjustment recorded in the first quarter of 2018 to revise the fair value of Aquarion's regulated debt. The $7.9 million increase to the fair value of Long-Term Debt (including the current portion) and corresponding increase to Regulatory Assets, included within Other Noncurrent Assets, excluding Goodwill in the table below, will be amortized over the life of the related debt. The allocation of the cash purchase price was as follows: Millions of Dollars) Current Assets $ 41.2 PP&E 1,034.9 Goodwill 907.9 Other Noncurrent Assets, excluding Goodwill 215.5 Current Liabilities (121.9) Noncurrent Liabilities (421.6) Long-Term Debt (778.3) $ Total Cash Purchase Price 877.7 Pro Forma Financial Information: The following unaudited pro forma financial information reflects the pro forma combined results of operations of Eversource and Aquarion and reflects the amortization of purchase price adjustments assuming the acquisition had taken place on January 1, 2016. The unaudited pro forma financial information has been presented for illustrative purposes only and is not necessarily indicative of the consolidated results of operations that would have been achieved or the future consolidated results of operations of Eversource. For the Years Ended December 31, 2017 (Pro forma amounts in millions, except share amounts) Operating Revenues Net Income Attributable to Common Shareholders $ 2016 7,947.7 $ 7,849.0 1,019.1 969.3 Basic EPS 3.21 3.05 Diluted EPS 3.20 3.04 FERC FORM NO. 1 (ED. 12-88) Page 123.71 000262 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 116 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Aquarion Revenues and Pre-Tax Income: The impact of Aquarion on Eversource's accompanying consolidated statement of income included operating revenues of $15.9 million and pre-tax income of $1.1 million for the year ended December 31, 2017. B. Goodwill In a business combination, the excess of the purchase price over the estimated fair values of the assets acquired and liabilities assumed is recognized as goodwill. Goodwill is evaluated for impairment at least annually and more frequently if indicators of impairment arise. In accordance with the accounting standards, if the fair value of a reporting unit is less than its carrying value (including goodwill), the goodwill is tested for impairment. Goodwill is not subject to amortization, however is subject to a fair value based assessment for impairment at least annually and whenever facts or circumstances indicate that there may be an impairment. A resulting write-down, if any, would be charged to Operating Expenses. Eversource completed the acquisition of Aquarion on December 4, 2017, resulting in the addition of $0.9 billion of goodwill. Upon completion of the acquisition, Eversource determined that the reporting units for the purpose of testing goodwill are Electric Distribution, Electric Transmission, Natural Gas Distribution and Water Distribution. The goodwill resulting from the Aquarion acquisition has been entirely allocated to the Water Distribution reporting unit. These reporting units are consistent with the operating segments underlying the reportable segments identified in Note 23, "Segment Information," to the financial statements. Eversource completed its annual goodwill impairment test for Electric Distribution, Electric Transmission, Natural Gas Distribution and Water Distribution reporting units as of October 1, 2018 and determined that no impairment existed. There were no events subsequent to October 1, 2018 that indicated impairment of goodwill. The annual goodwill assessment included an evaluation of the Company's share price and credit ratings, analyst reports, financial performance, cost and risk factors, long-term strategy, growth and future projections, as well as macroeconomic, industry and market conditions. This evaluation required the consideration of several factors that impact the fair value of the reporting units, including conditions and assumptions that affect the future cash flows of the reporting units. Key considerations include discount rates, utility sector market performance and merger transaction multiples, and internal estimates of future cash flows and net income. The following table presents goodwill by reportable segment as of December 31, 2018 and 2017: Electric Distribution (Billions of Dollars) Goodwill $ FERC FORM NO. 1 (ED. 12-88) Electric Transmission 2.5 $ Natural Gas Distribution 0.6 $ Water Distribution 0.4 $ 0.9 $ Total 4.4 Page 123.72 000263 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 117 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 25. QUARTERLY FINANCIAL DATA (UNAUDITED) Quarter Ended Eversource (Millions of Dollars, except per share information) 2018 March 31, Operating Revenues $ 2,288.0 $ June 30, 2017 September 30, 1,853.9 $ December 31, 2,271.4 $ 2,034.9 March 31, $ 2,105.1 $ June 30, September 30, 1,762.8 $ December 31, 1,988.5 $ 1,895.6 Operating Income 442.5 391.4 466.0 400.0 501.0 448.2 495.3 443.7 Net Income 271.4 244.6 291.3 233.2 261.3 232.6 262.2 239.4 Net Income Attributable to Common Shareholders 269.5 242.8 289.4 231.3 259.5 230.7 260.4 237.4 Basic and Diluted EPS (1) (1) $ 0.85 $ 0.76 $ 0.91 $ 0.73 $ 0.82 $ 0.73 $ 0.82 $ 0.75 The summation of quarterly EPS data may not equal annual data due to rounding. Quarter Ended 2018 March 31, (Millions of Dollars) June 30, 2017 September 30, December 31, March 31, June 30, September 30, December 31, CL&P Operating Revenues $ Operating Income Net Income 785.0 $ 694.9 $ 865.0 $ 751.3 157.2 163.1 172.7 98.6 99.7 100.3 $ 732.3 $ 666.6 $ 774.8 $ 713.7 142.8 175.5 175.6 177.1 155.2 79.1 90.2 91.3 96.1 99.1 NSTAR Electric Operating Revenues $ Operating Income Net Income 770.1 $ 690.7 $ 939.5 $ 712.6 119.0 133.6 205.5 77.1 87.9 140.6 $ 733.8 $ 704.7 $ 851.9 $ 690.2 126.0 156.6 177.9 229.7 124.2 77.5 83.4 95.0 125.8 70.5 PSNH Operating Revenues $ 267.4 $ 235.1 $ 290.2 $ 254.9 $ 253.2 $ 230.4 $ 250.0 $ 248.0 Operating Income 55.8 46.9 56.5 37.2 66.6 63.5 66.0 69.8 Net Income 35.1 25.8 40.7 14.3 34.3 31.6 33.7 36.4 FERC FORM NO. 1 (ED. 12-88) Page 123.73 000264 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 118 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) GLOSSARY OF TERMS The following is a glossary of abbreviations and acronyms that are found in this report: Current or former Eversource Energy companies, segments or investments: Eversource, ES or the Company Eversource Energy and subsidiaries Eversource parent or ES parent Eversource Energy, a public utility holding company ES parent and other companies ES parent and other companies are comprised of Eversource parent, Eversource Service, Eversource Water Ventures, Inc. (parent company of Aquarion), and other subsidiaries, which primarily includes our unregulated businesses, HWP Company, The Rocky River Realty Company (a real estate subsidiary), the consolidated operations of CYAPC and YAEC, and Eversource parent's equity ownership interests that are not consolidated CL&P The Connecticut Light and Power Company NSTAR Electric NSTAR Electric Company PSNH Public Service Company of New Hampshire PSNH Funding PSNH Funding LLC 3, a bankruptcy remote, special purpose, wholly-owned subsidiary of PSNH NSTAR Gas NSTAR Gas Company Yankee Gas Yankee Gas Services Company Aquarion Eversource Aquarion Holdings, Inc. and its subsidiaries (formerly known as Macquarie Utilities Inc) NPT Northern Pass Transmission LLC Northern Pass The HVDC and associated alternating-current transmission line project from Canada into New Hampshire Eversource Service Eversource Energy Service Company Bay State Wind A project being developed jointly by Eversource and Denmark-based Ørsted (formerly known as DONG Energy) to construct an offshore wind farm off the coast of Massachusetts CYAPC Connecticut Yankee Atomic Power Company MYAPC Maine Yankee Atomic Power Company YAEC Yankee Atomic Electric Company Yankee Companies CYAPC, YAEC and MYAPC Regulated companies The Eversource regulated companies are comprised of the electric distribution and transmission businesses of CL&P, NSTAR Electric and PSNH, the natural gas distribution businesses of Yankee Gas and NSTAR Gas, NPT, Aquarion, and the solar power facilities of NSTAR Electric Regulators: DEEP Connecticut Department of Energy and Environmental Protection DOE U.S. Department of Energy DOER Massachusetts Department of Energy Resources DPU Massachusetts Department of Public Utilities EPA U.S. Environmental Protection Agency FERC Federal Energy Regulatory Commission ISO-NE ISO New England, Inc., the New England Independent System Operator MA DEP Massachusetts Department of Environmental Protection NHPUC New Hampshire Public Utilities Commission PURA Connecticut Public Utilities Regulatory Authority SEC U.S. Securities and Exchange Commission SJC Supreme Judicial Court of Massachusetts FERC FORM NO. 1 (ED. 12-88) Page 123.74 000265 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 119 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Other Terms and Abbreviations: Access Northeast A project jointly owned by Eversource, Enbridge, Inc. ("Enbridge"), and National Grid plc ("National Grid") through Algonquin Gas Transmission, LLC ("AGT") ADIT Accumulated Deferred Income Taxes AFUDC Allowance For Funds Used During Construction AOCI Accumulated Other Comprehensive Income ARO Asset Retirement Obligation Bcf Billion cubic feet C&LM Conservation and Load Management CfD Contract for Differences CTA Competitive Transition Assessment CWIP Construction Work in Progress EDC Electric distribution company EPS Earnings Per Share ERISA Employee Retirement Income Security Act of 1974 ESOP Employee Stock Ownership Plan Eversource 2017 Form 10-K The Eversource Energy and Subsidiaries 2017 combined Annual Report on Form 10-K as filed with the SEC Fitch Fitch Ratings FMCC Federally Mandated Congestion Charge FTR Financial Transmission Rights GAAP Accounting principles generally accepted in the United States of America GSC Generation Service Charge GSRP Greater Springfield Reliability Project GWh Gigawatt-Hours HQ Hydro-Québec, a corporation wholly-owned by the Québec government, including its divisions that produce, transmit and distribute electricity in Québec, Canada HVDC High-voltage direct current Hydro Renewable Energy Hydro Renewable Energy, Inc., a wholly-owned subsidiary of Hydro-Québec IPP Independent Power Producers ISO-NE Tariff ISO-NE FERC Transmission, Markets and Services Tariff kV Kilovolt kVa Kilovolt-ampere kW Kilowatt (equal to one thousand watts) kWh Kilowatt-Hours (the basic unit of electricity energy equal to one kilowatt of power supplied for one hour) LBR Lost Base Revenue LNG Liquefied natural gas LRS Supplier of last resort service MG Million gallons MGP Manufactured Gas Plant MMBtu One million British thermal units MMcf Million cubic feet Moody's Moody's Investors Services, Inc. FERC FORM NO. 1 (ED. 12-88) Page 123.75 000266 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 120 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) MW Megawatt MWh Megawatt-Hours NEEWS New England East-West Solution NETOs New England Transmission Owners (including Eversource, National Grid and Avangrid) OCI Other Comprehensive Income/(Loss) PAM Pension and PBOP Rate Adjustment Mechanism PBOP Postretirement Benefits Other Than Pension PBOP Plan Postretirement Benefits Other Than Pension Plan PCRBs Pollution Control Revenue Bonds Pension Plan Single uniform noncontributory defined benefit retirement plan PPA Pension Protection Act RRBs Rate Reduction Bonds RECs Renewable Energy Certificates Regulatory ROE The average cost of capital method for calculating the return on equity related to the distribution and generation business segment excluding the wholesale transmission segment RNS Regional Network Service ROE Return on Equity RRB Rate Reduction Bond or Rate Reduction Certificate RSUs Restricted share units S&P Standard & Poor's Financial Services LLC SBC Systems Benefits Charge SCRC Stranded Cost Recovery Charge SERP Supplemental Executive Retirement Plans and non-qualified defined benefit retirement plans SS Standard service TCAM Transmission Cost Adjustment Mechanism TSA Transmission Service Agreement UI The United Illuminating Company FERC FORM NO. 1 (ED. 12-88) Page 123.76 000267 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 121 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES 1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. 3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote. 4. Report data on a year-to-date basis. Line No. Item (a) Unrealized Gains and Losses on Availablefor-Sale Securities (b) 1 Balance of Account 219 at Beginning of Preceding Year Minimum Pension Liability adjustment (net amount) (c) Foreign Currency Hedges Other Adjustments (d) (e) 26,387 2 Preceding Qtr/Yr to Date Reclassifications from Acct 219 to Net Income 3 Preceding Quarter/Year to Date Changes in Fair Value ( 21,601) 4 Total (lines 2 and 3) ( 21,601) 5 Balance of Account 219 at End of Preceding Quarter/Year 4,786 6 Balance of Account 219 at Beginning of Current Year 4,786 7 Current Qtr/Yr to Date Reclassifications from Acct 219 to Net Income ( 32,833) ( 32,833) ( 28,047) 8 Current Quarter/Year to Date Changes in Fair Value 9 Total (lines 7 and 8) 10 Balance of Account 219 at End of Current Quarter/Year FERC FORM NO. 1 (NEW 06-02) Page 122a 000268 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 122 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Year/Period of Report 2018/Q4 End of STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES Other Cash Flow Hedges Interest Rate Swaps Other Cash Flow Hedges [Specify] (f) ( (g) 1 2 ( Line No. 3 5,089,004) ( 154,117) ( ( 6 ( 7 ( 8 ( 3,927,000) ( 51,372) 135,996,084 137,136,487 115,875,789 116,946,853 3,922,214) 84,205) 1,155,269 1,071,064 2,823,103) FERC FORM NO. 1 (NEW 06-02) (j) 3,922,214) ( 1,103,897 ( (i) 154,117) 1,140,403 3,927,000) 1,155,269 9 Total Comprehensive Income 1,294,520 1,162,004 5 Net Income (Carried Forward from Page 117, Line 78) 5,062,617) 1,316,121 4 10 Totals for each category of items recorded in Account 219 (h) ( 2,851,150) Page 122b 000269 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 123 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original (2) A Resubmission / / SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Year/Period of Report 2018/Q4 End of Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in column (h) common function. Line No. Total Company for the Current Year/Quarter Ended (b) Classification (a) Electric (c) 1 Utility Plant 2 In Service 3 Plant in Service (Classified) 4 Property Under Capital Leases 3,044,673,191 3,044,673,191 988,956 988,956 458,310,007 458,310,007 3,503,972,154 3,503,972,154 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassified 8 Total (3 thru 7) 9 Leased to Others 10 Held for Future Use 11 Construction Work in Progress 9,100,645 9,100,645 133,629,093 133,629,093 3,646,701,892 3,646,701,892 12 Acquisition Adjustments 13 Total Utility Plant (8 thru 12) 14 Accum Prov for Depr, Amort, & Depl 15 Net Utility Plant (13 less 14) 793,817,094 793,817,094 2,852,884,798 2,852,884,798 740,353,953 740,353,953 16 Detail of Accum Prov for Depr, Amort & Depl 17 In Service: 18 Depreciation 19 Amort & Depl of Producing Nat Gas Land/Land Right 20 Amort of Underground Storage Land/Land Rights 21 Amort of Other Utility Plant 53,463,141 53,463,141 22 Total In Service (18 thru 21) 793,817,094 793,817,094 793,817,094 793,817,094 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others (24 & 25) 27 Held for Future Use 28 Depreciation 29 Amortization 30 Total Held for Future Use (28 & 29) 31 Abandonment of Leases (Natural Gas) 32 Amort of Plant Acquisition Adj 33 Total Accum Prov (equals 14) (22,26,30,31,32) FERC FORM NO. 1 (ED. 12-89) Page 200 000270 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 124 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Gas Other (Specify) Other (Specify) Other (Specify) Common (d) (e) (f) (g) (h) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 FERC FORM NO. 1 (ED. 12-89) Page 201 000271 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 125 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 200 Line No.: 21 FERC FORM NO. 1 (ED. 12-87) Column: c Page 450.1 000272 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 126 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157) 1. Report below the costs incurred for nuclear fuel materials in process of fabrication, on hand, in reactor, and in cooling; owned by the respondent. 2. If the nuclear fuel stock is obtained under leasing arrangements, attach a statement showing the amount of nuclear fuel leased, the quantity used and quantity on hand, and the costs incurred under such leasing arrangements. Line No. Description of item Balance Beginning of Year (b) (a) 1 Nuclear Fuel in process of Refinement, Conv, Enrichment & Fab (120.1) Changes during Year Additions (c) 2 Fabrication 3 Nuclear Materials 4 Allowance for Funds Used during Construction 5 (Other Overhead Construction Costs, provide details in footnote) 6 SUBTOTAL (Total 2 thru 5) 7 Nuclear Fuel Materials and Assemblies 8 In Stock (120.2) 9 In Reactor (120.3) 10 SUBTOTAL (Total 8 & 9) 11 Spent Nuclear Fuel (120.4) 12 Nuclear Fuel Under Capital Leases (120.6) 13 (Less) Accum Prov for Amortization of Nuclear Fuel Assem (120.5) 14 TOTAL Nuclear Fuel Stock (Total 6, 10, 11, 12, less 13) 15 Estimated net Salvage Value of Nuclear Materials in line 9 16 Estimated net Salvage Value of Nuclear Materials in line 11 17 Est Net Salvage Value of Nuclear Materials in Chemical Processing 18 Nuclear Materials held for Sale (157) 19 Uranium 20 Plutonium 21 Other (provide details in footnote): 22 TOTAL Nuclear Materials held for Sale (Total 19, 20, and 21) FERC FORM NO. 1 (ED. 12-89) Page 202 000273 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 127 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157) Amortization (d) Changes during Year Other Reductions (Explain in a footnote) (e) Balance End of Year (f) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 FERC FORM NO. 1 (ED. 12-89) Page 203 000274 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 128 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) 1. Report below the original cost of electric plant in service according to the prescribed accounts. 2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric. 3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year. 4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and reductions in column (e) adjustments. 5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts. 6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d) Line Account Balance Additions Beginning of Year No. (a) (b) (c) 1 1. INTANGIBLE PLANT 2 (301) Organization 45,057 3 (302) Franchises and Consents 2,640,655 4 (303) Miscellaneous Intangible Plant 60,669,638 5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4) 63,355,350 6 2. PRODUCTION PLANT 7 A. Steam Production Plant 8 (310) Land and Land Rights 4,209,700 9 (311) Structures and Improvements 236,222,287 4,613 10 (312) Boiler Plant Equipment 645,567,452 -986,772 11 (313) Engines and Engine-Driven Generators 12 (314) Turbogenerator Units 125,468,543 13 (315) Accessory Electric Equipment 44,333,161 14 (316) Misc. Power Plant Equipment 14,799,598 -1,986,268 15 (317) Asset Retirement Costs for Steam Production 1,536,609 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15) 1,072,137,350 -2,968,427 17 B. Nuclear Production Plant 18 (320) Land and Land Rights 19 (321) Structures and Improvements 20 (322) Reactor Plant Equipment 21 (323) Turbogenerator Units 22 (324) Accessory Electric Equipment 23 (325) Misc. Power Plant Equipment 24 (326) Asset Retirement Costs for Nuclear Production 25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24) 26 C. Hydraulic Production Plant 27 (330) Land and Land Rights 1,841,363 28 (331) Structures and Improvements 12,209,931 29 (332) Reservoirs, Dams, and Waterways 32,799,386 -4,613 30 (333) Water Wheels, Turbines, and Generators 16,810,523 31 (334) Accessory Electric Equipment 11,113,818 32 (335) Misc. Power PLant Equipment 1,370,932 33 (336) Roads, Railroads, and Bridges 192,664 34 (337) Asset Retirement Costs for Hydraulic Production 14,255 35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34) 76,352,872 -4,613 36 D. Other Production Plant 37 (340) Land and Land Rights 12,209 38 (341) Structures and Improvements 898,883 39 (342) Fuel Holders, Products, and Accessories 788,742 40 (343) Prime Movers 8,735,827 41 (344) Generators 1,546,370 -931,541 42 (345) Accessory Electric Equipment 2,810,122 43 (346) Misc. Power Plant Equipment 220,024 44 (347) Asset Retirement Costs for Other Production 22,129 45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44) 15,034,306 -931,541 46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45) 1,163,524,528 -3,904,581 FERC FORM NO. 1 (REV. 12-05) Page 204 000275 Name of Respondent Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Year/Period of Report 2018/Q4 End of ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued) Account Balance Beginning of Year (a) (b) Line No. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 129 of 282 3. TRANSMISSION PLANT (350) Land and Land Rights (352) Structures and Improvements (353) Station Equipment (354) Towers and Fixtures (355) Poles and Fixtures (356) Overhead Conductors and Devices (357) Underground Conduit (358) Underground Conductors and Devices (359) Roads and Trails (359.1) Asset Retirement Costs for Transmission Plant TOTAL Transmission Plant (Enter Total of lines 48 thru 57) 4. DISTRIBUTION PLANT (360) Land and Land Rights (361) Structures and Improvements (362) Station Equipment (363) Storage Battery Equipment (364) Poles, Towers, and Fixtures (365) Overhead Conductors and Devices (366) Underground Conduit (367) Underground Conductors and Devices (368) Line Transformers (369) Services (370) Meters (371) Installations on Customer Premises (372) Leased Property on Customer Premises (373) Street Lighting and Signal Systems (374) Asset Retirement Costs for Distribution Plant TOTAL Distribution Plant (Enter Total of lines 60 thru 74) 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT (380) Land and Land Rights (381) Structures and Improvements (382) Computer Hardware (383) Computer Software (384) Communication Equipment (385) Miscellaneous Regional Transmission and Market Operation Plant (386) Asset Retirement Costs for Regional Transmission and Market Oper TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83) 6. GENERAL PLANT (389) Land and Land Rights (390) Structures and Improvements (391) Office Furniture and Equipment (392) Transportation Equipment (393) Stores Equipment (394) Tools, Shop and Garage Equipment (395) Laboratory Equipment (396) Power Operated Equipment (397) Communication Equipment (398) Miscellaneous Equipment SUBTOTAL (Enter Total of lines 86 thru 95) (399) Other Tangible Property (399.1) Asset Retirement Costs for General Plant TOTAL General Plant (Enter Total of lines 96, 97 and 98) TOTAL (Accounts 101 and 106) (102) Electric Plant Purchased (See Instr. 8) (Less) (102) Electric Plant Sold (See Instr. 8) (103) Experimental Plant Unclassified TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103) FERC FORM NO. 1 (REV. 12-05) Page Additions (c) 26,967,935 52,241,794 549,457,560 15,150,964 329,195,592 88,758,717 712,348 10,777,257 17,572,963 98,642 123,106,110 21,688,882 1,405,696 564,311 1,063,178,258 174,520,513 9,182,553 24,644,353 275,114,126 770,500 1,775,037 35,533,814 287,457,280 540,750,136 35,103,670 130,783,464 254,772,805 151,809,561 111,982,777 6,640,918 20,071,942 56,096,159 3,795,942 3,990,357 12,067,456 7,561,067 2,672,767 282,729 6,049,396 837,463 1,835,128,502 33,568 144,651,338 4,922,348 100,745,714 17,252,814 46,276,639 4,027,064 19,957,273 2,459,525 519,584 79,915,228 1,435,582 277,511,771 -87,928 4,545,224 1,160,617 5,708,344 66,769 1,109,795 23,969 23,893 3,962,920 42,778 16,556,381 277,511,771 4,402,698,409 16,556,381 331,823,651 4,402,698,409 331,823,651 206 000276 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 130 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Year/Period of Report 2018/Q4 End of ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued) distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent’s plant actually in service at end of year. 7. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary account classifications. 8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirement of these pages. 9. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date Line Retirements Adjustments Transfers Balance at End of Year No. (d) (e) (f) (g) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 45,057 2,640,655 260,785 2,901,440 60,408,853 60,453,910 4,209,700 236,222,287 644,580,680 -4,613 125,468,543 44,333,161 12,813,330 1,536,609 1,069,164,310 -4,613 1,841,815 12,221,757 32,799,386 16,810,523 14,526,366 1,370,932 192,664 14,255 79,777,698 452 11,826 4,613 3,412,548 3,429,439 12,209 898,883 788,742 8,735,827 614,829 2,810,122 220,024 22,129 14,102,765 1,163,044,773 FERC FORM NO. 1 (REV. 12-05) 3,424,826 Page 205 000277 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 131 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Year/Period of Report 2018/Q4 End of ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued) Adjustments Transfers Balance at End of Year (e) (f) (g) Retirements (d) Line No. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 27,680,283 63,009,864 564,179,865 15,214,624 450,811,429 110,025,551 9,187 2,850,658 34,982 1,490,273 422,048 1,970,007 4,807,148 1,232,891,623 22,027 988,807 4,201,139 14,526,276 141,944 1,031,999 4,378,009 1,359,050 23,891,344 274,903 -9,388 -3,410,756 259,746 -259,746 35,351 -1,200 340,868 20,106 -84,960 1,037,387 51,852,885 84,960 375,019 -3,400,038 -452 -2,438 573,635 1,677,885 4,344,126 60,211 42,289 25,516 384,056 2,222,281 21,867 9,351,866 9,953,053 26,387,975 306,248,377 303,587,829 582,095,624 38,757,668 133,741,822 262,481,158 158,352,446 90,764,200 6,563,784 5,130,537 837,463 1,924,901,936 19,443 4,833,968 104,714,865 16,735,546 47,640,857 4,033,622 21,024,779 2,457,978 159,421 81,678,200 1,456,493 284,735,729 22,333 9,351,866 1,231,958,112 375,019 19,443 44,231 284,735,729 3,502,983,198 1,231,958,112 375,019 44,231 3,502,983,198 FERC FORM NO. 1 (REV. 12-05) Page 207 000278 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 132 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 204 Line No.: 5 Column: b Note that at the beginning of the year, the total intangible plant balance includes a transmission - related component. The Transmission - related dollars by plant account are as follows: PLANT ACCOUNT 301 302 303 Organization Franchises and Consents Miscellaneous Intangible Plant TOTAL INTANGIBLE PLANT 0 0 7,493,788 7,493,788 Schedule Page: 204 Line No.: 5 Column: g Note that at the end of the year, the total intangible plant balance includes a transmission - related component. The Transmission - related dollars by plant account are as follows: PLANT ACCOUNT 301 302 303 Organization Franchises and Consents Miscellaneous Intangible Plant TOTAL INTANGIBLE PLANT Schedule Page: 204 Line No.: 58 0 0 7,493,788 7,493,788 Column: b PSNH has no localized transmission plant. Information on Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Attachment H under ISO New England Inc. Transmission, Markets and Services Tariff, Section II. Reference Page 106 line 1. Amount stipulated per contract. Reference Page 106 line 10. Calculated per company records as stipulated per contract. Reference Page 106 line 13, 17, 21 and 25. Schedule Page: 204 Line No.: 58 Column: g PSNH has no localized transmission plant. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000279 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 133 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Information on Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Attachment H under ISO New England Inc. Transmission, Markets and Services Tariff, Section II. Reference Page 106 line 1. Amount stipulated per contract. Reference Page 106 line 10. Calculated per company records as stipulated per contract. Reference Page 106 line 13, 17, 21 and 25. Schedule Page: 204 Line No.: 99 Column: b Note that at the beginning of the year, the total general plant balance includes a transmission - related component. The Transmission - related dollars by plant account are as follows: PLANT ACCOUNT 390 391 392 393 394 395 397 398 Structures and Improvements Office Furniture and Equipment Transportation Equipment Stores Equipment Tools, Shop and Garage Equipment Laboratory Equipment Communication Equipment Miscellaneous Equipment TOTAL GENERAL PLANT Schedule Page: 204 Line No.: 99 17,609,441 5,145,934 1,877,715 775,717 6,348,271 385,231 50,496,922 177,324 $82,816,555 Column: g Note that at the end of the year, the total general plant balance includes a transmission - related component. The Transmission related dollars by plant account are as follows: PLANT ACCOUNT 389 390 391 392 Land and Land Rights Structures and Improvements Office Furniture and Equipment Transportation Equipment FERC FORM NO. 1 (ED. 12-87) 0 20,300,535 5,293,316 3,463,496 Page 450.2 000280 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 134 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA 393 394 395 397 398 Stores Equipment Tools, Shop and Garage Equipment Laboratory Equipment Communication Equipment Miscellaneous Equipment TOTAL GENERAL PLANT FERC FORM NO. 1 (ED. 12-87) 775,717 6,830,102 385,231 53,489,203 177,324 $90,714,924 Page 450.3 000281 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 135 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 ELECTRIC PLANT LEASED TO OTHERS (Account 104) Line No. Name of Lessee (Designate associated companies with a double asterisk) (a) Description of Property Leased (b) Commission Authorization (c) Expiration Date of Lease (d) Balance at End of Year (e) 1 2 Not Applicable 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL FERC FORM NO. 1 (ED. 12-95) Page 213 000282 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 136 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC PLANT HELD FOR FUTURE USE (Account 105) 1. Report separately each property held for future use at end of the year having an original cost of $250,000 or more. Group other items of property held for future use. 2. For property having an original cost of $250,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105. Description and Location Date Originally Included Date Expected to be used Balance at Line Of Property in This Account in Utility Service End of Year No. (a) (b) (c) (d) 1 Land and Rights: 2 Not Previously Devoted to Public Service: 3 4 Deerfield to Laconia RoW 1989 2023+ 3,079,164 5 Future Massabesic S/S 2009 2020+ 1,135,166 2007-2008 2020+ 443,332 7 Land - Barrington S/S 2010 2025 299,364 8 Land - Weir S/S 2016 2021 223,084 9 Land - Adjacent to So. Milford S/S 2016 2020 281,502 10 Land - 275 Amesbury, Kensington, NH 2016 2025 523,392 11 Land - Route 101, Bedford, NH 2016 2025 500,154 12 Land - Madbury S/S 2017 2025 1,129,256 1969-1985 2019+ 262,658 2018 2025 389,536 6 Future Broad St Switch S/S 13 Land - Scobie Pond - Litchfield Line H-138 14 Land - Tuftonboro 15 16 Minor Items (16) 815,958 17 18 Previously Devoted to Public Service: 19 Minor Items (2) 5,761 20 21 Other Property: 22 Previously Devoted to Public Service: 23 Minor Item (1) 12,318 24 25 26 27 28 29 30 31 32 33 34 Functionalized: 35 Production 36 Distribution 37 Transmission 0 925,402 8,175,243 38 ---------------------------------------39 Total 9,100,645 40 41 42 43 44 45 46 47 Total FERC FORM NO. 1 (ED. 12-96) 9,100,645 Page 214 000283 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 137 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Account 107 or $1,000,000, whichever is less) may be grouped. Line No. Description of Project Construction work in progress Electric (Account 107) (b) (a) 1 Distribution Plant 2 3 Hindsale Circuit Tieout 1,581,709 4 Distribution Automation Pole Top 3,528,064 5 Emerald Street Substation 4,685,533 6 Replace TB70 Messer Street 2,478,323 7 Substation Mobile 115-34.5Kv 3,018,150 8 New Hampshire Enhanced Tree Trimming 1,419,463 9 Ocean Road Substation Replace 1,562,400 10 Overhead Planned Obsolete Annual Bedford 1,065,402 11 Substation Replacement Pemi 20 KVA 1,103,558 12 Portsmouth Substation Add Transformer 1,873,235 13 Second Transformer At Lost Nation 4,370,515 14 Minor Projects Under $1,000,000 26,989,729 15 Subtotal Distribution Plant $53,676,081 16 17 Generation Plant 18 19 Minor Projects Under $1,000,000 -4,682 20 Subtotal Generation Plant $ (4,682) 21 22 Transmission Plant 23 24 Antrim Wind Tuttle Hill Substation 1,006,126 25 Curtisville-Phase Substation 20,808,144 26 Greggs Substation Relay Replacement 1,580,927 27 Line Structure Replace Substation 1,886,572 28 Lost Nation Substation 1,327,056 29 Madbury Substation 115Kv Terminal F1 Substation 1,018,211 30 North Rd Substation Equipment 1,194,196 31 Rebuild 115Kv Substation 10,341,498 32 S136 Line-Structure Replace Substation 1,457,689 33 Seacoast Reliability Project Substation 27,089,525 34 System Grounding - NH 345 Substation 3,703,150 35 Minor Projects Under $1,000,000 8,544,600 36 Transmission Plant Subtotal $79,957,694 37 38 39 40 41 42 43 TOTAL FERC FORM NO. 1 (ED. 12-87) 133,629,093 Page 216 000284 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 138 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108) 1. Explain in a footnote any important adjustments during year. 2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 11, column (c), and that reported for electric plant in service, pages 204-207, column 9d), excluding retirements of non-depreciable property. 3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications. 4. Show separately interest credits under a sinking fund or similar method of depreciation accounting. Line No. Section A. Balances and Changes During Year Electric Plant in Total (c+d+e) Service (b) (c) Item (a) 1 Balance Beginning of Year 1,314,770,908 1,314,770,908 85,751,686 85,751,686 4,829,794 4,829,794 90,581,480 90,581,480 1,173,457,722 1,173,457,722 7,753,391 7,753,391 Electric Plant Held for Future Use (d) Electric Plant Leased to Others (e) 2 Depreciation Provisions for Year, Charged to 3 (403) Depreciation Expense 4 (403.1) Depreciation Expense for Asset Retirement Costs 5 (413) Exp. of Elec. Plt. Leas. to Others 6 Transportation Expenses-Clearing 7 Other Clearing Accounts 8 Other Accounts (Specify, details in footnote): 9 10 TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9) 11 Net Charges for Plant Retired: 12 Book Cost of Plant Retired 13 Cost of Removal 14 Salvage (Credit) 1,948,705 1,948,705 15 TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14) 1,179,262,408 1,179,262,408 16 Other Debit or Cr. Items (Describe, details in footnote): 514,263,973 514,263,973 740,353,953 740,353,953 17 18 Book Cost or Asset Retirement Costs Retired 19 Balance End of Year (Enter Totals of lines 1, 10, 15, 16, and 18) Section B. Balances at End of Year According to Functional Classification 20 Steam Production -389 -389 25 Transmission 154,162,187 154,162,187 26 Distribution 503,548,771 503,548,771 82,643,384 82,643,384 740,353,953 740,353,953 21 Nuclear Production 22 Hydraulic Production-Conventional 23 Hydraulic Production-Pumped Storage 24 Other Production 27 Regional Transmission and Market Operation 28 General 29 TOTAL (Enter Total of lines 20 thru 28) FERC FORM NO. 1 (REV. 12-05) Page 219 000285 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 139 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 219 Line No.: 12 Column: c Schedule Page: 219 Line No.: 16 Column: c Schedule Page: 219 Line No.: 28 Column: c The total General Plant balance in Account 108 includes a transmission related component of $30,071,682 FERC FORM NO. 1 (ED. 12-87) Page 450.1 000286 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 140 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) 1. Report below investments in Accounts 123.1, investments in Subsidiary Companies. 2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in columns (e),(f),(g) and (h) (a) Investment in Securities - List and describe each security owned. For bonds give also principal amount, date of issue, maturity and interest rate. (b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal. 3. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for Account 418.1. Line No. Description of Investment Date Acquired (b) (a) Date Of Maturity (c) Amount of Investment at Beginning of Year (d) 1 SECURITIES 2 Properties, Inc. 10/25/35 509,311 3 4 PSNH Funding LLC 3 01/18/2018 5 6 Connecticut Yankee Atomic Power Company 7/1/64 92,740 5/20/68 115,482 12/10/58 105,958 7 8 9 Maine Yankee Atomic Power Company 10 11 12 Yankee Atomic Energy Company 13 14 15 16 ADVANCES AND NOTES 17 None 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Total Cost of Account 123.1 $ FERC FORM NO. 1 (ED. 12-89) 1,138,869 TOTAL 823,491 Page 224 000287 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 141 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) (Continued) 4. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name of pledgee and purpose of the pledge. 5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or docket number. 6. Report column (f) interest and dividend revenues form investments, including such revenues form securities disposed of during the year. 7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if difference from cost) and the selling price thereof, not including interest adjustment includible in column (f). 8. Report on Line 42, column (a) the TOTAL cost of Account 123.1 Equity in Subsidiary Earnings of Year (e) Revenues for Year Amount of Investment at End of Year (g) (f) Gain or Loss from Investment Disposed of (h) Line No. 1 -647,336 -138,025 3,178,316 3,178,316 2 3 4 5 4,216 96,956 6 7 8 5,236 120,718 9 10 11 -1,581 104,377 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 2,538,851 FERC FORM NO. 1 (ED. 12-89) 3,362,342 Page 42 225 000288 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 142 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 MATERIALS AND SUPPLIES 1. For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material. 2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense clearing, if applicable. Line No. Account Balance Beginning of Year Balance End of Year (a) (b) (c) 1 Fuel Stock (Account 151) Department or Departments which Use Material (d) 84,913,740 Electric 2 Fuel Stock Expenses Undistributed (Account 152) Electric 3 Residuals and Extracted Products (Account 153) 4 Plant Materials and Operating Supplies (Account 154) 5 Assigned to - Construction (Estimated) 6 Assigned to - Operations and Maintenance 7 Production Plant (Estimated) 8 Transmission Plant (Estimated) 9 Distribution Plant (Estimated) 30,085,503 Electric 8,024,540 11,882,390 Electric 10,402,176 12,101,379 Electric 48,512,219 23,983,769 10 Regional Transmission and Market Operation Plant (Estimated) 11 Assigned to - Other (provide details in footnote) 12 TOTAL Account 154 (Enter Total of lines 5 thru 11) 13 Merchandise (Account 155) 14 Other Materials and Supplies (Account 156) 15 Nuclear Materials Held for Sale (Account 157) (Not applic to Gas Util) 16 Stores Expense Undistributed (Account 163) 30,777 25,994 Electric 17 18 19 20 TOTAL Materials and Supplies (Per Balance Sheet) FERC FORM NO. 1 (REV. 12-05) 133,456,736 24,009,763 Page 227 000289 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 143 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 227 Line No.: 8 Column: b Information on Formula Rates: Calculated per company records as stipulated per contract. Reference Page 106 lines 13,17,21 and 25. Schedule Page: 227 Line No.: 8 Column: c Calculated per company records as stipulated per contract. Reference Page 106 lines 13,17,21 and 25. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000290 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 144 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 Allowances (Accounts 158.1 and 158.2) 1. Report below the particulars (details) called for concerning allowances. 2. Report all acquisitions of allowances at cost. 3. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General Instruction No. 21 in the Uniform System of Accounts. 4. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c), allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining succeeding years in columns (j)-(k). 5. Report on line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40. Line No. SO2 Allowances Inventory (Account 158.1) (a) 1 Balance-Beginning of Year 2 3 Acquired During Year: 4 Issued (Less Withheld Allow) 5 Returned by EPA 6 7 8 Purchases/Transfers: 9 10 11 12 13 14 15 Total 16 17 Relinquished During Year: 18 Charges to Account 509 19 Other: 20 21 Cost of Sales/Transfers: 22 23 24 25 26 27 28 Total 29 Balance-End of Year 30 31 Sales: 32 Net Sales Proceeds(Assoc. Co.) 33 Net Sales Proceeds (Other) 34 Gains 35 Losses Allowances Withheld (Acct 158.2) 36 Balance-Beginning of Year 37 Add: Withheld by EPA 38 Deduct: Returned by EPA 39 Cost of Sales 40 Balance-End of Year 41 42 Sales: 43 Net Sales Proceeds (Assoc. Co.) 44 Net Sales Proceeds (Other) 45 Gains 46 Losses FERC FORM NO. 1 (ED. 12-95) No. (b) Current Year 168,194.00 Amt. (c) 17,498,789 168,194.00 17,498,789 168,194.00 17,498,789 No. (d) 2019 Amt. (e) Page 228a 000291 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 145 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Allowances (Accounts 158.1 and 158.2) Year/Period of Report End of 2018/Q4 (Continued) 6. Report on Lines 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances. 7. Report on Lines 8-14 the names of vendors/transferors of allowances acquire and identify associated companies (See "associated company" under "Definitions" in the Uniform System of Accounts). 8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of an identify associated companies. 9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers. 10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales. No. (f) 2020 Amt. (g) No. (h) 2021 Amt. (i) No. (j) Future Years Amt. (k) Totals No. (l) 168,194.00 168,194.00 168,194.00 Line Amt. No. (m) 1 17,498,789 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 17,498,789 22 23 24 25 26 27 17,498,789 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO. 1 (ED. 12-95) Page 229a 000292 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 146 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 228 Line No.: 28 Column: c The Company sold its generation units including the SO2 allowance inventory in 2018. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000293 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 147 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 Allowances (Accounts 158.1 and 158.2) 1. Report below the particulars (details) called for concerning allowances. 2. Report all acquisitions of allowances at cost. 3. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General Instruction No. 21 in the Uniform System of Accounts. 4. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c), allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining succeeding years in columns (j)-(k). 5. Report on line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40. Line No. NOx Allowances Inventory (Account 158.1) (a) 1 Balance-Beginning of Year 2 3 Acquired During Year: 4 Issued (Less Withheld Allow) 5 Returned by EPA 6 7 8 Purchases/Transfers: 9 10 11 12 New Hampshire Renewable 13 Energy Certificates 14 15 Total 16 17 Relinquished During Year: 18 Charges to Account 509 19 Other: 20 21 Cost of Sales/Transfers: 22 23 24 25 26 27 28 Total 29 Balance-End of Year 30 31 Sales: 32 Net Sales Proceeds(Assoc. Co.) 33 Net Sales Proceeds (Other) 34 Gains 35 Losses Allowances Withheld (Acct 158.2) 36 Balance-Beginning of Year 37 Add: Withheld by EPA 38 Deduct: Returned by EPA 39 Cost of Sales 40 Balance-End of Year 41 42 Sales: 43 Net Sales Proceeds (Assoc. Co.) 44 Net Sales Proceeds (Other) 45 Gains 46 Losses FERC FORM NO. 1 (ED. 12-95) No. (b) Current Year 782,144.00 Amt. (c) 23,378,034 No. (d) 2019 Amt. (e) -8,321,417 -8,321,417 782,144.00 1,561,950 782,144.00 1,561,950 13,494,667 Page 228b 000294 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 148 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Allowances (Accounts 158.1 and 158.2) Year/Period of Report End of 2018/Q4 (Continued) 6. Report on Lines 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances. 7. Report on Lines 8-14 the names of vendors/transferors of allowances acquire and identify associated companies (See "associated company" under "Definitions" in the Uniform System of Accounts). 8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of an identify associated companies. 9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers. 10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales. No. (f) 2020 Amt. (g) No. (h) 2021 Amt. (i) No. (j) Future Years Amt. (k) Totals No. (l) 782,144.00 782,144.00 782,144.00 Line Amt. No. (m) 1 23,378,034 2 3 4 5 6 7 8 9 10 11 12 -8,321,417 13 14 -8,321,417 15 16 17 18 19 20 21 1,561,950 22 23 24 25 26 27 1,561,950 28 13,494,667 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO. 1 (ED. 12-95) Page 229b 000295 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 149 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 229 Line No.: 13 Column: c Represents the value of Renewable Energy Certificates (RECs) which the Company uses to meet the State of New Hampshire's Renewable Portfolio Standards (RPS) requirement. RECs are recorded in Account 158 and were valued at $21,816,084 at December 31, 2017 with ($8,321,417) of 2018 activity resulting in December 31, 2018 balance of $13,494,667. Schedule Page: 229 Line No.: 22 Column: c The Company sold its generation units including the NOx and CO2 allowances inventory in 2018. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000296 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 150 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of EXTRAORDINARY PROPERTY LOSSES (Account 182.1) Line No. Description of Extraordinary Loss [Include in the description the date of Commission Authorization to use Acc 182.1 and period of amortization (mo, yr to mo, yr).] (a) Total Amount of Loss Losses Recognised During Year (b) (c) WRITTEN OFF DURING YEAR Account Charged (d) Amount (e) Balance at End of Year (f) 1 Not Applicable 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 TOTAL FERC FORM NO. 1 (ED. 12-88) Page 230a 000297 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 151 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2) Line No. Description of Unrecovered Plant and Regulatory Study Costs [Include in the description of costs, the date of Commission Authorization to use Acc 182.2 and period of amortization (mo, yr to mo, yr)] (a) Total Amount of Charges Costs Recognised During Year (b) (c) WRITTEN OFF DURING YEAR Balance at Account Charged Amount End of Year (d) (e) (f) 21 Not Applicable 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 TOTAL FERC FORM NO. 1 (ED. 12-88) Page 230b 000298 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 152 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 Transmission Service and Generation Interconnection Study Costs 1. Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and generator interconnection studies. 2. List each study separately. 3. In column (a) provide the name of the study. 4. In column (b) report the cost incurred to perform the study at the end of period. 5. In column (c) report the account charged with the cost of the study. 6. In column (d) report the amounts received for reimbursement of the study costs at end of period. 7. In column (e) report the account credited with the reimbursement received for performing the study. Line Reimbursements Costs Incurred During Account Credited Received During No. Description Period Account Charged With Reimbursement the Period (a) (b) (c) (d) (e) 1 Transmission Studies 2 Alder BSS 3 Alder Wind Energy 1,728 186 1,611 186 734 186 617 186 3,772 186 4,021 186 5 Champlain Vermont 369 186 775 186 6 Chariot Solar 751 186 751 186 7 Chinook Solar 300 186 300 186 8 CMP Express 851 186 4 Bryant Mountain Wind 9 Essential Power Newington 10 Farmington Solar 2,460 186 2,487 186 2,487 186 27,697 186 30,390 186 12 Lone Pine Solar 6,140 186 6,023 186 13 Long Mountain Wind 1,059 186 1,059 186 14 Moose BSS 527 186 410 186 15 Moose Wind Energy 351 186 234 186 16 Moscow Solar Energy SIS 644 186 527 186 5,433 186 6,297 186 11 Granite State Power 17 Northern Pass Transmission 18 Quebec Maine 919 186 19 20 21 Generation Studies 22 23 None 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1/1-F/3-Q (NEW. 03-07) Page 231 000299 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 153 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of OTHER REGULATORY ASSETS (Account 182.3) 1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Assets being amortized, show period of amortization. Line No. Description and Purpose of Other Regulatory Assets (a) Balance at Beginning of Current Quarter/Year (b) CREDITS Written off During Written off During the Quarter/Year the Period Account Charged Amount (d) (e) Debits (c) Balance at end of Current Quarter/Year (f) 1 Income Tax - FASB ASC 740 2 Docket No DE 06-028 12,178,640 Various 28,875,343 25,272,631 15,781,352 3 4 IPP Buyout - Greggs Falls 5 (18 year amortization) 858,012 407 285,996 572,016 833,683 407 277,860 555,823 6 7 IPP Buyout - Pembroke Hydro 8 (18 year amortization) 9 10 Energy Service Deferral 11 Docket No DE 05-164 106,329,214 80,560,421 407,431 186,889,635 17,024,261 2,240,094 Various 15,941,181 3,323,174 185,383,549 16,380,748 Various 56,556,990 145,207,307 1,354,343 1,310,113 228,926 250,341 2,414,115 22,374,324 2,765,533 Various 6,285,177 18,854,680 617,229 31,337 Various 96,169 552,397 9,003,840 251,757 Various 90,868 9,164,729 12 13 Asset Retirement Obligation 14 Docket No 05-164 15 16 FASB ASC 960/962 Pension 17 18 FASB ASC 960/962 SERP 19 20 FASB ASC 960/962 PBOP 21 22 Non-SERP Cumulative Adjustment 23 24 Deferred Environmental Remediation Costs 25 Docket No. 09-035 26 27 NHPUC Assessment Deferral 47,780 47,780 28 29 Transmission Tariff Deferral 30 FERC Docket No. ER 03-1247 9,961,971 Various 9,961,971 880,077 404,410 Various 650,948 633,539 132,765 199,817 254,407 144,885 187,697 669,658 52,427 Various 669,658 52,427 60,985 Various 60,985 31 32 Federal Tax Rate Change - OCI 33 34 Lost Base Revenue Deferral 35 36 New Hampshire Assessment Deferral 37 38 Reliability Enhancement Program Deferral 39 40 NPV Related Tax Cash Flow 41 Generation Divestiture 62,963,244 407 2,704,904 60,258,340 635,788,368 407 31,589,036 604,199,332 337,729,235 861,804,708 42 43 Securitized Costs - Generation Divestiture 44 TOTAL FERC FORM NO. 1/3-Q (REV. 02-04) 384,407,034 Page 815,126,909 232 000300 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 154 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 232 Line No.: 2 Column: b Note that the balance of the Income Tax - FASB transmission related component of $6,391,046. Schedule Page: 232 Line No.: 2 Column: f Note that the balance of the Income Tax - FASB transmission related component of $3,571,439. Schedule Page: 232 Line No.: 20 Column: b Note that the balance of FASB ASC 960/962 PBOP transmission related component of $995,661. Schedule Page: 232 Line No.: 20 Column: f Note that the balance of FASB ASC 960/962 PBOP transmission related component of $1,207,549. FERC FORM NO. 1 (ED. 12-87) ASC 740 at December 31, 2017 includes a ASC 740 at December 31, 2018 includes a at December 31, 2017 includes a at December 31, 2018 includes a Page 450.1 000301 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 155 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of MISCELLANEOUS DEFFERED DEBITS (Account 186) 1. Report below the particulars (details) called for concerning miscellaneous deferred debits. 2. For any deferred debit being amortized, show period of amortization in column (a) 3. Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $100,000, whichever is less) may be grouped by classes. Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Description of Miscellaneous Deferred Debits (a) Supplemental Pension Program Balance at Beginning of Year Debits Account Charged (c) (d) 1,247,389 Various (b) 3,814,646 PSNH Pension Accumulated Other Comprehensive Income 3,172,346 PSNH Generation Divestiture 6,100,000 863,000 242 17,681,071 116,408,720 Various Regulatory Commission Deferred Storm Restoration Cost 132,974,956 Storm Reserve Equity Return -11,787,214 Credit Line Renewal Fees Workers Compensation / Public Liability Insurance Recoveries Environmental Costs of Facilities Closures Minor items (8) CREDITS Amount (e) 1,247,389 Balance at End of Year (f) 3,814,646 3,172,346 31,033,484 228 6,963,000 134,089,791 49,021,172 114,987,268 9,565,656 Various 5,668,516 -7,890,074 453,456 218,815 Various 345,813 326,458 2,945,224 441,795 Various 1,333,522 2,053,497 21,724 21,724 1,428,932 1,738,777 Various 2,216,678 951,031 47 Misc. Work in Progress Deferred Regulatory Comm. 48 Expenses (See pages 350 - 351) 49 TOTAL FERC FORM NO. 1 (ED. 12-94) 156,805,141 117,436,896 Page 233 000302 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 156 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFERRED INCOME TAXES (Account 190) 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes. 2. At Other (Specify), include deferrals relating to other income and deductions. Line No. Description and Location Balance of Begining of Year (b) (a) Balance at End of Year (c) 1 Electric 2 215,012,569 189,053,874 215,012,569 189,053,874 3 4 5 6 7 Other 8 TOTAL Electric (Enter Total of lines 2 thru 7) 9 Gas 10 11 12 13 14 15 Other 16 TOTAL Gas (Enter Total of lines 10 thru 15 17 Other (Specify) 18 TOTAL (Acct 190) (Total of lines 8, 16 and 17) -137 91,814 215,012,432 189,145,688 Notes FERC FORM NO. 1 (ED. 12-88) Page 234 000303 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 157 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 234 Line No.: 18 Column: b Note that at the beginning of the year, the total balance of Accumulated Deferred Income Tax in Account 190 includes a transmission related component of $33,520,940. In addition, Account 254 includes a transmission related component of $199,978 transferred from this account as a result of the Federal Income Tax Act. Note that at the beginning of the year, the total balance of Accumulated Deferred Income Tax in Account 190480 (Reserve for Disputed Transactions) includes a transmission related component of $0. Information on Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Attachment H under ISO New England Inc. Transmission, Markets and Services Tariff, Section II. See page 106 line 1. Calculated per company records as stipulated per contract. See page 106 lines 13, 17, 21 and 25. Schedule Page: 234 Line No.: 18 Column: c Note that at the end of the year, the total balance of Accumulated Deferred Income Taxes in Account 190 includes a transmission related component of $37,799,986. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000304 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 158 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Note that at the end of the year, the total balance of Accumulated Deferred Income Taxes in Account 190480 (Reserve for Disputed Transactions) includes a transmission related component of $0. Information on Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Attachment H under ISO New England Inc. Transmission, Markets and Services Tariff, Section II. See page 106 line 1. Calculated per company records as stipulated per contract. See page 106 lines 13, 17, 21 and 25. FERC FORM NO. 1 (ED. 12-87) Page 450.2 000305 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 159 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of CAPITAL STOCKS (Account 201 and 204) 1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (i.e., year and company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible. 2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year. Line No. 1 Class and Series of Stock and Name of Stock Series Number of shares Authorized by Charter Par or Stated Value per share Call Price at End of Year (a) (b) (c) (d) COMMON STOCK (Account 201) 2 Common Stock - Not Publicly Traded 100,000,000 3 Total Common Stock 100,000,000 1.00 4 5 6 7 PREFERRED STOCK (Account 204) 8 NONE 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO. 1 (ED. 12-91) Page 250 000306 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 160 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of CAPITAL STOCKS (Account 201 and 204) (Continued) 3. Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued. 4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or non-cumulative. 5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purposes of pledge. OUTSTANDING PER BALANCE SHEET (Total amount outstanding without reduction for amounts held by respondent) Shares Amount (e) (f) HELD BY RESPONDENT AS REACQUIRED STOCK (Account 217) Shares (g) Cost (h) IN SINKING AND OTHER FUNDS Shares (i) Line No. Amount (j) 1 301 301 301 301 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO. 1 (ED. 12-88) Page 251 000307 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 161 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of OTHER PAID-IN CAPITAL (Accounts 208-211, inc.) Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a subheading for each account and show a total for the account, as well as total of all accounts for reconciliation with balance sheet, Page 112. Add more columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting such change. (a) Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation. (b) Reduction in Par or Stated value of Capital Stock (Account 209): State amount and give brief explanation of the capital change which gave rise to amounts reported under this caption including identification with the class and series of stock to which related. (c) Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210): Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d) Miscellaneous Paid-in Capital (Account 211)-Classify amounts included in this account according to captions which, together with brief explanations, disclose the general nature of the transactions which gave rise to the reported amounts. Line No. Item (a) 1 Donations Received from Stockholders (Account 208) Amount (b) 2 None 3 4 5 Reduction in Par or Stated Value of Capital Stock (Account 209) 6 None 7 8 9 Gain on Resale or Cancellation of Reacquired 10 Capital Stock (Account 210) 11 None 12 13 14 Miscellaneous Paid in Capital (Account 211) 15 Miscellaneous 547,331,821 16 ESOP Adjustment 2,802,323 17 Total Account 211 550,134,144 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL FERC FORM NO. 1 (ED. 12-87) 550,134,144 Page 253 000308 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 162 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of CAPITAL STOCK EXPENSE (Account 214) 1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock. 2. If any change occurred during the year in the balance in respect to any class or series of stock, attach a statement giving particulars (details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged. Line No. 1 Class and Series of Stock (a) Balance at End of Year (b) 2 3 NONE 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 TOTAL FERC FORM NO. 1 (ED. 12-87) Page 254b 000309 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 163 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of LONG-TERM DEBT (Account 221, 222, 223 and 224) 1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt. 2. In column (a), for new issues, give Commission authorization numbers and dates. 3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were issued. 6. In column (b) show the principal amount of bonds or other long-term debt originally issued. 7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued. 8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount. Indicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted. 9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the date of the Commission’s authorization of treatment other than as specified by the Uniform System of Accounts. Line No. Class and Series of Obligation, Coupon Rate (For new issue, give commission Authorization numbers and dates) (a) Principal Amount Of Debt issued (b) Total expense, Premium or Discount (c) 1 Bonds (Account 221) 2 2005 Series M 5.60% Fixed Rate Bonds 50,000,000 578,925 150,000,000 1,176,834 122,000,000 1,136,324 160,000,000 1,275,211 325,000,000 2,750,628 3 115,500 D 4 2009 Series P 4.50% Fixed Rate Bonds 5 580,500 D 6 2011 Series Q 4.05% Fixed Rate Bonds 7 318,420 D 8 2011 Series R 3.20% Fixed Rate Bonds 9 675,200 10 2013 Series S 3.50% Fixed Rate Bonds 11 915,000 D 12 -2,039,250 P 13 Subtotal 807,000,000 7,483,292 14 15 Reacquired Bonds (Account 222) 16 None 17 18 Advances From Associated Companies (Account 223) 19 Advances related to Rate Reduction Bonds 20 Subtotal 21 22 Other Long-Term Debt (Account 224) 23 Pollution Control Revenue Bonds 24 25 Additional Footnote. 26 27 Retired Bonds 28 2001 Auction Rate Series A. As debt was redeemed early in 11/2018 29 2008 Series O 6.00% Fixed Rate Bonds. Paid 05/2018 30 31 32 33 TOTAL FERC FORM NO. 1 (ED. 12-96) 807,000,000 Page 7,483,292 256 000310 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 164 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of LONG-TERM DEBT (Account 221, 222, 223 and 224) (Continued) 10. Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium on Debt - Credit. 12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid during year. Give Commission authorization numbers and dates. 13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee and purpose of the pledge. 14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies. 16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued. Nominal Date of Issue (d) Date of Maturity (e) AMORTIZATION PERIOD Date From (f) Date To (g) Outstanding (Total amount outstanding without reduction for amounts held by respondent) (h) Interest for Year Amount (i) Line No. 1 10/05/2005 10/05/2035 10/05 09/35 50,000,000 2,800,000 2 3 12/14/2009 12/01/2019 12/09 11/19 150,000,000 6,750,000 4 5 05/26/2011 06/01/2021 05/11 05/21 122,000,000 4,941,000 6 7 09/13/2011 09/01/2021 09/11 08/21 160,000,000 5,120,000 8 9 11/14/2013 11/01/2023 11/13 10/23 325,000,000 11,375,000 10 11 12 807,000,000 30,986,000 13 14 15 16 17 18 608,350,380 14,369,619 608,350,380 14,369,619 19 20 21 22 23 24 25 26 27 2,327,244 2,200,000 28 29 30 31 32 1,415,350,380 FERC FORM NO. 1 (ED. 12-96) 49,882,863 Page 257 000311 33 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 165 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 256 Line No.: 19 Column: h Rate Reduction Bonds: PSNH Funding LLC 3 (PSNH Funding) is a bankruptcy remote, special purpose, wholly-owned subsidiary of PSNH. PSNH Funding was formed solely to issue rate reduction bonds (RRBs) to finance PSNH’s unrecovered remaining costs associated with the divestiture of its generation assets. On May 8, 2018, PSNH Funding issued $635.7 million of securitized RRBs in multiple tranches with a weighted average interest rate of 3.66 percent, and final maturity dates ranging from 2026 to 2035. The RRBs are expected to be repaid by February 1, 2033. RRB payments consist of principal and interest and will be paid semi-annually, beginning on February 1, 2019. The RRBs were issued pursuant to a finance order issued by the NHPUC on January 30, 2018 to recover remaining costs resulting from the divestiture of PSNH’s generation assets. The proceeds were used by PSNH Funding to purchase PSNH’s stranded cost asset-recovery property, including its vested property right to bill, collect and adjust a non-bypassable stranded cost recovery charge from PSNH’s retail customers. The collections will be used to pay principal, interest and other costs in connection with the RRBs. The RRBs are secured by the stranded cost asset-recovery property. Cash collections from the stranded cost recovery charges and funds on deposit in trust accounts are the sole source of funds to satisfy the debt obligation. PSNH is not the owner of the RRBs, and PSNH Funding’s assets and revenues are not available to pay PSNH’s creditors. The RRBs are non-recourse senior secured obligations of PSNH Funding and are not insured or guaranteed by PSNH or Eversource Energy. However, a Rate Reduction Bond related Advance From Associated Companies (223) and related interest is held at PSNH and is presented herein. Schedule Page: 256 Line No.: 25 Column: a Reconcile Page 256 to Income Statement: Total interest for the year includes $14,369,619 (Account 430) of interest associated with inter-company Rate Reduction Bonds and excludes $25,947 additional credit for interest related to Other Comprehensive Income. Total Interest on Long Term Debt (427) Rate Reduction Bonds Interest to Assoc. Companies (430) Interest of Other Comprehensive Income Total Line 33, Column (i) FERC FORM NO. 1 (ED. 12-87) 35,487,297 14,369,619 25,947 49,882,863 Page 450.1 000312 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 166 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES 1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount. 2. If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members. 3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote. Particulars (Details) Line No. (a) 1 Net Income for the Year (Page 117) Amount (b) 115,875,789 2 3 4 Taxable Income Not Reported on Books 5 6 7 8 9 Deductions Recorded on Books Not Deducted for Return 10 Employee Compensation and Benefits 3,673,055 11 Current and Deferred Federal and State Income Taxes 47,448,325 12 Other 1,488,324 13 14 Income Recorded on Books Not Included in Return 15 Other 2,252,257 16 17 18 19 Deductions on Return Not Charged Against Book Income 20 Book/Tax Property Differences -184,083,723 21 Amortization/Deferral of Regulatory Assets 52,258,896 22 Bad Debts 587,575 23 24 25 26 27 Federal Tax Net Income 39,497,498 28 Show Computation of Tax: 29 Federal Income Tax @ 21% 8,294,475 30 31 Prior Years Taxes and Other 3,735,695 32 33 Federal Income Tax 12,030,170 34 Federal Income Tax - Other Income/Deductions - Page 117, Line 53 -741,063 35 36 Federal Income Tax (Page 114 Line 15) 12,771,233 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (ED. 12-96) Page 261 000313 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 167 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 261 Line No.: 27 Column: b This company is a member of an affiliated group, Eversource Energy and Subsidiaries, which will file a 2018 consolidated federal Income Tax return on or before October 15, 2019. Members of the group are: Eversource Energy The Connecticut Light and Power Company The Connecticut Steam Company Electric Power, Inc. NGS Sub, Inc. Harbor Electric Energy Company Hopkinton LNG Corp. HWP Company North Atlantic Energy Corporation North Atlantic Energy Service Corporation Northeast Generation Services Company Northeast Nuclear Energy Company Eversource Energy Service Company NSTAR Electric Company NSTAR Gas Company NU Enterprises, Inc. Eversource Energy Transmission Ventures, Inc. The Nutmeg Power Company Properties, Inc. Public Service Company of New Hampshire Renewable Properties, Inc. The Rocky River Realty Company Yankee Energy System, Inc. Yankee Gas Services Company Eversource Holdco Corporation Eversource Water Ventures, Inc. Eversource Aquarion Holdings, Inc. Aquarion Company Homeowner Safety Valve Company Aquarion Water Company Aquarion Water Company of New Hampshire Aquarion Water Capital of Massachusetts, Inc. Aquarion Water Company of Massachusetts, Inc. Aquarion Water Company of Connecticut The above entities are parties to a tax allocation agreement under which taxable subsidiaries do not pay any more taxes than they would have otherwise paid had they filed a separate Company tax return, and subsidiaries generating tax losses, if any, are paid for their losses when utilized. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000314 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 168 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR 1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.) Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. Line No. Kind of Tax (See instruction 5) (a) BALANCE AT BEGINNING OF YEAR Taxes Accrued Prepaid Taxes (Account 236) (Include in Account 165) (b) (c) Taxes Charged During Year (d) Taxes Paid During Year (e) Adjustments (f) 1 FEDERAL 2 Unemployment 3 FICA 24,374 20,799 28,783 587,795 3,141,424 3,165,867 12,030,170 35,213,981 852,153 857,870 4 Income 5 Medicare 3,432,005 137,469 6 Highway Use 7 Subtotal 749,638 5,856 5,856 3,432,005 16,050,402 39,272,357 -44,419 72,484 3,530,634 -545,318 -4,970,721 772,397 772,397 8 9 STATE OF 10 NEW HAMPSHIRE 11 Unemployment 119,829 12 Business Profits 13 Business Enterprise 14 Excise Tax 15 Consumption 4,631 4,631 3,530,634 187,291 -4,121,209 19 Property 20,429,485 81,830,336 76,507,369 20 Subtotal 20,429,485 81,830,336 76,507,369 23 Unemployment 31 31 24 Subtotal 31 31 27 Property 479,875 479,875 28 Subtotal 479,875 479,875 16 Subtotal 119,829 17 18 LOCAL NEW HAMPSHIRE 21 22 DISTRICT OF COLUMBIA 25 26 LOCAL MAINE 29 30 STATE OF VERMONT 31 Income 300 300 32 VT Use Tax 2,551 2,551 33 2,851 2,851 36 Property 94,788 94,788 37 Subtotal 94,788 94,788 98,793,592 112,384,080 Subtotal 34 35 LOCAL VERMONT 38 39 40 STATE OF CONNECTICUT 41 TOTAL FERC FORM NO. 1 (ED. 12-96) 27,392,124 869,467 Page 262 000315 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 169 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR 1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.) Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. Line No. Kind of Tax (See instruction 5) (a) 1 Unemployment BALANCE AT BEGINNING OF YEAR Taxes Accrued Prepaid Taxes (Account 236) (Include in Account 165) (b) (c) Taxes Charged During Year (d) Taxes Paid During Year (e) Adjustments (f) 37,937 37,937 2 Connecticut Excise Tax 34,456 34,456 3 Subtotal 72,393 72,393 26,715 26,715 4 5 6 COMMONWEALTH OF 7 MASSACHUSETTS 8 Unemployment 9 Universal Health 4,880 4,880 10 Income 31,025 31,025 11 Mfg. Corp. Excise 13,005 13,005 12 Subtotal 75,625 75,625 98,793,592 112,384,080 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL FERC FORM NO. 1 (ED. 12-96) 27,392,124 869,467 Page 262.1 000316 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 170 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued) 5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year, identifying the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments by parentheses. 7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. 8. Report in columns (i) through (l) how the taxes were distributed. Report in column (I) only the amounts charged to Accounts 408.1 and 409.1 pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts. 9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. BALANCE AT END OF YEAR Prepaid Taxes (Taxes accrued (Incl. in Account 165) Account 236) (g) (h) DISTRIBUTION OF TAXES CHARGED Extraordinary Items Electric (Account 408.1, 409.1) (Account 409.3) (i) (j) Adjustments to Ret. Earnings (Account 439) (k) Other (l) Line No. 1 16,390 20,799 563,352 2 3,141,424 26,615,816 131,752 3 12,771,233 -741,063 852,153 5,856 711,494 26,615,816 4 5 6 16,791,465 -741,063 7 8 9 10 2,926 -44,419 894,769 -242,812 11 -302,506 12 772,397 13 4,631 15 14 897,695 489,797 -302,506 16 17 18 15,106,518 71,743,628 10,086,708 19 15,106,518 71,743,628 10,086,708 20 21 22 31 23 31 24 25 26 479,875 27 479,875 28 29 30 300 31 2,551 32 2,851 33 34 35 94,788 36 94,788 37 38 39 40 1,609,189 FERC FORM NO. 1 (ED. 12-96) 41,722,334 89,750,453 Page 9,043,139 263 000317 41 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 171 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued) 5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year, identifying the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments by parentheses. 7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. 8. Report in columns (i) through (l) how the taxes were distributed. Report in column (I) only the amounts charged to Accounts 408.1 and 409.1 pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts. 9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. BALANCE AT END OF YEAR Prepaid Taxes (Taxes accrued (Incl. in Account 165) Account 236) (g) (h) DISTRIBUTION OF TAXES CHARGED Extraordinary Items Electric (Account 408.1, 409.1) (Account 409.3) (i) (j) 37,937 Adjustments to Ret. Earnings (Account 439) (k) Other (l) Line No. 1 34,456 2 72,393 3 4 5 6 7 26,715 8 4,880 9 31,025 10 13,005 11 75,625 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 1,609,189 FERC FORM NO. 1 (ED. 12-96) 41,722,334 89,750,453 Page 9,043,139 263.1 000318 41 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 172 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 262 Line No.: 2 Column: i Federal Unemployment Taxes charged to operating expense includes a transmission related component of $2,040. Schedule Page: 262 Line No.: 3 Column: i FICA Taxes charged to operating expense includes a transmission related component of $307,874. Schedule Page: 262 Line No.: 4 Column: i Federal Income Taxes charged to operating expense includes a transmission related component of $12,622,589. Schedule Page: 262 Line No.: 4 Column: l Federal Income Taxes charged to other accounts includes a transmission related component of ($289,333). Schedule Page: 262 Line No.: 5 Column: i Medicare Taxes charged to operating expense includes a transmission related component of $81,777. Schedule Page: 262 Line No.: 6 Column: i Federal Highway Use Taxes charged to other accounts includes a transmission related component of $-0-. Schedule Page: 262 Line No.: 11 Column: i State of New Hampshire Unemployment Taxes charged to operating expense includes a transmission related component of ($1,864). Schedule Page: 262 Line No.: 12 Column: i State of New Hampshire Business Profits Taxes charged to operating expense includes a transmission related component of $2,806,623. Schedule Page: 262 Line No.: 12 Column: l State of New Hampshire Business Profits Taxes charged to other accounts includes a transmission related component of ($118,332). Schedule Page: 262 Line No.: 13 Column: i State of New Hampshire Enterprise Taxes charged to operating expense includes a transmission related component of $172,230. Schedule Page: 262 Line No.: 15 Column: i State of New Hampshire Consumption Taxes charged to operating expense includes a transmission related component of $-0-. Schedule Page: 262 Line No.: 19 FERC FORM NO. 1 (ED. 12-87) Column: i Page 450.1 000319 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 173 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA New Hampshire local property taxes charged to operating expense includes a transmission related component of $26,868,469. Schedule Page: 262 Line No.: 19 Column: l State of New Hampshire local property taxes charged to other accounts of $10,086,708 includes amounts charged to capital and O&M accounts. There is a total transmission related component of $3,777,472. Schedule Page: 262 Line No.: 20 Column: l Information of Formula Rates: Calculated per company records and in accordance with Schedule 21-ES, Schedule 1 under ISO New England Inc. Transmission, Markets and Services Tarriff, Section II. Reference page 106, line 1. Calculated per company records as stipulated per contract. Reference page 106, lines 14, 18 and 22. Schedule Page: 262 Line No.: 23 Column: i District of Columbia Unemployment Taxes charged to operating expense includes a transmission related component of $5. Schedule Page: 262 Line No.: 27 Column: i Maine local property taxes charged to operating expense includes a transmission related component of $179,713. Schedule Page: 262 Line No.: 31 Column: i State of Vermont Income Taxes charged to operating expense includes a transmission related component of $-0-. Schedule Page: 262 Line No.: 32 Column: i State of Vermont Use Tax charged to operating expense includes a transmission related component of $-0-. Schedule Page: 262 Line No.: 36 Column: i Vermont local property taxes charged to operating expense includes a transmission related component of $35,498. Schedule Page: 262.1 Line No.: 1 Column: i State of Connecticut Unemployment Taxes charged to operating expense includes a transmission related component of $5,584. Schedule Page: 262.1 Line No.: 2 Column: i State of Connecticut Excise Taxes charged to operating expense includes a transmission related component of $17,201. Schedule Page: 262.1 Line No.: 8 FERC FORM NO. 1 (ED. 12-87) Column: i Page 450.2 000320 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 174 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Commonwealth of Massachusetts Unemployment Taxes charged to operating expense includes a transmission related component of $3,932. Schedule Page: 262.1 Line No.: 9 Column: i Commonwealth of Massachusetts Universal Health Taxes charged to operating expense includes a transmission related component of $718. Schedule Page: 262.1 Line No.: 10 Column: i Commonwealth of Massachusetts Income Taxes charged to operating expense includes a transmission related component of $-0-. Schedule Page: 262.1 Line No.: 11 Column: i Commonwealth of Massachusetts Excise Taxes charged to operating expense includes a transmission related component of $-0-. FERC FORM NO. 1 (ED. 12-87) Page 450.3 000321 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 175 of 282 Name of Respondent This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g).Include in column (i) the average period over which the tax credits are amortized. Line No. Account Subdivisions (a) Balance at Beginning of Year (b) Deferred for Year Account No. Amount (d) (c) Allocations to Current Year's Income Account No. Amount (e) (f) Adjustments (g) 1 Electric Utility 2 3% 3 4% 9,640 411.4 5,632 4 7% 5 10% 23,998 411.4 14,022 6 86,988 411.4 2,373 7 8 TOTAL 120,626 22,027 9 Other (List separately and show 3%, 4%, 7%, 10% and TOTAL) 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO. 1 (ED. 12-89) Page 266 000322 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 176 of 282 Date of Report Year/Period of Report This Report Is: (Mo, Da, Yr) (1) X An Original 2018/Q4 End of / / (2) A Resubmission ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) (continued) Name of Respondent Public Service Company of New Hampshire Balance at End of Year (h) Average Period of Allocation to Income (i) Line No. ADJUSTMENT EXPLANATION 1 2 3 4 5 6 7 8 9 4,008 9,976 84,615 98,599 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO. 1 (ED. 12-89) Page 267 000323 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 177 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 266 Line No.: 8 Column: b Note that at the beginning of the year, the balance of Accumulated Deferred Investment Tax Credits in Account 255 includes a transmission related component of $3,989. Information on Formula Rates: Calculated per company records as stipulated per contract. Page 106 lines 13, 17, 21 and 25. Schedule Page: 266 Line No.: 8 Column: f The amortization charged to account 411.4 includes a transmission related component of $445 for the year ended December 31, 2018. Schedule Page: 266 Line No.: 8 Column: h Note that at the end of the year, the balance of Accumulated Deferred Investment Tax Credits in Account 255 includes a transmission related component of $3,544. Information on Formula Rates: Calculated per company records as stipulated per contract. Page 106 lines 13, 17, 21 and 25. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000324 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 178 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of OTHER DEFFERED CREDITS (Account 253) 1. Report below the particulars (details) called for concerning other deferred credits. 2. For any deferred credit being amortized, show the period of amortization. 3. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $100,000, whichever is greater) may be grouped by classes. Line No. Description and Other Deferred Credits (a) 1 Rehabilitation Tax Credit Balance at Beginning of Year DEBITS Credits Balance at End of Year (e) (f) 800,040 Contra Account (c) 407 220,537 182/234 14,114 5,175 211,598 294,121 182/234 16,215 4,776 282,682 113,773 456 113,773 (b) Amount (d) 34,044 765,996 2 3 Deferred Contract Obligation-CYAPC 4 5 Deferred Contract Obligation-MYAPC 6 7 Tax Lease - Garvin Falls 8 9 Transmission Generator 10 Interconnection Deposits 2,689,425 252/431 538,774 Various 2,780,378 90,953 11 12 Deferred Compensation-Executive 14,268 553,042 13 14 Clean Energy Fund 5,000,000 5,000,000 15 16 Minor Items (4) 422,729 Various 435,763 491,621 478,587 3,394,287 606,793 7,291,905 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL FERC FORM NO. 1 (ED. 12-94) 10,079,399 Page 269 000325 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 179 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFERRED INCOME TAXES - ACCELERATED AMORTIZATION PROPERTY (Account 281) 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to amortizable property. 2. For other (Specify),include deferrals relating to other income and deductions. Line No. Account Balance at Beginning of Year (a) (b) CHANGES DURING YEAR Amounts Debited to Account 410.1 (c) Amounts Credited to Account 411.1 (d) 1 Accelerated Amortization (Account 281) 2 Electric 3 Defense Facilities 4 Pollution Control Facilities 47,512,306 5 Other (provide details in footnote): 6 7 8 TOTAL Electric (Enter Total of lines 3 thru 7) 47,512,306 9 Gas 10 Defense Facilities 11 Pollution Control Facilities 12 Other (provide details in footnote): 13 14 15 TOTAL Gas (Enter Total of lines 10 thru 14) 16 17 TOTAL (Acct 281) (Total of 8, 15 and 16) 47,512,306 18 Classification of TOTAL 19 Federal Income Tax 29,972,538 20 State Income Tax 17,539,768 21 Local Income Tax NOTES FERC FORM NO. 1 (ED. 12-96) Page 272 000326 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 180 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFERRED INCOME TAXES _ ACCELERATED AMORTIZATION PROPERTY (Account 281) (Continued) 3. Use footnotes as required. CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.2 to Account 411.2 (e) (f) ADJUSTMENTS Debits Account Credited (g) Credits Account Debited (i) Amount (h) Amount (j) Balance at End of Year Line No. (k) 1 2 3 282 47,512,306 4 5 6 7 47,512,306 8 9 10 11 12 13 14 15 16 47,512,306 17 29,972,538 19 17,539,768 20 18 21 NOTES (Continued) FERC FORM NO. 1 (ED. 12-96) Page 273 000327 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 181 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 272 Line No.: 4 Column: h The account was cleared during to the sale of PSNH's generating assets. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000328 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 182 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFFERED INCOME TAXES - OTHER PROPERTY (Account 282) 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to property not subject to accelerated amortization 2. For other (Specify),include deferrals relating to other income and deductions. Line No. Account Balance at Beginning of Year (a) (b) CHANGES DURING YEAR Amounts Debited to Account 410.1 (c) Amounts Credited to Account 411.1 (d) 1 Account 282 2 Electric 711,980,662 52,487,935 1,018,053 711,980,662 52,487,935 1,018,053 444,107,014 52,487,935 1,018,053 363,457,656 27,535,094 608,818 80,649,360 24,952,841 409,235 3 Gas 4 5 TOTAL (Enter Total of lines 2 thru 4) 6 Other -267,873,648 7 8 9 TOTAL Account 282 (Enter Total of lines 5 thru 10 Classification of TOTAL 11 Federal Income Tax 12 State Income Tax 13 Local Income Tax NOTES FERC FORM NO. 1 (ED. 12-96) Page 274 000329 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 183 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued) 3. Use footnotes as required. CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.2 to Account 411.2 (e) (f) ADJUSTMENTS Debits Account Credited (g) Credits Account Debited (i) Amount (h) Amount (j) Balance at End of Year Line No. (k) 1 281 47,512,304 810,962,848 2 3 4 47,512,304 140,405,956 810,962,848 5 -408,279,604 6 7 8 140,405,956 47,512,304 402,683,244 9 10 96,856,469 29,972,538 323,500,001 11 43,549,489 17,539,766 79,183,243 12 13 NOTES (Continued) FERC FORM NO. 1 (ED. 12-96) Page 275 000330 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 184 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 274 Line No.: 9 Column: b Note at the beginning of the year, the total balance of Accumulated Deferred Income Taxes in Account 282 includes a transmission related component of $146,288,015. In addition, Account 254 includes a transmission related component of $79,629,952 transferred from this account as a result of the Federal Income Tax Act. Schedule Page: 274 Line No.: 9 Column: k Note at the end of the year, the total balance of Accumulated Deferred Income Taxes in Account 282 includes a transmission related component of $156,627,397. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000331 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 185 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283) 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes relating to amounts recorded in Account 283. 2. For other (Specify),include deferrals relating to other income and deductions. Line No. 1 Account 283 Balance at Beginning of Year (b) Account (a) CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.1 to Account 411.1 (c) (d) 2 Electric 3 160,171,879 4 4,179,201 9,385,353 38,025,987 9,385,353 38,025,987 166,197,101 9,385,353 38,025,987 150,090,929 6,612,050 27,118,469 16,106,172 2,773,303 10,907,518 5 6 7 8 9 TOTAL Electric (Total of lines 3 thru 8) 164,351,080 10 Gas 11 12 13 14 15 16 17 TOTAL Gas (Total of lines 11 thru 16) 18 Other Income and Deductions 1,846,021 19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18) 20 Classification of TOTAL 21 Federal Income Tax 22 State Income Tax 23 Local Income Tax NOTES FERC FORM NO. 1 (ED. 12-96) Page 276 000332 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 186 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued) 3. Provide in the space below explanations for Page 276 and 277. Include amounts relating to insignificant items listed under Other. 4. Use footnotes as required. CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.2 to Account 411.2 (e) (f) Account Credited (g) Debits ADJUSTMENTS Credits Account Debited (i) Amount (h) Amount (j) Balance at End of Year (k) Line No. 1 2 Various 128,953,942 260,485,187 4,179,201 3 4 5 6 7 8 128,953,942 264,664,388 9 10 11 12 13 14 15 16 17 89,637 251,094 89,637 251,094 1,684,564 128,953,942 266,348,952 18 19 20 63,757 178,295 86,553,196 216,023,168 25,880 72,799 42,400,746 50,325,784 21 22 23 NOTES (Continued) FERC FORM NO. 1 (ED. 12-96) Page 277 000333 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 187 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 276 Line No.: 19 Column: b Note that at the beginning of the year, the total balance of Accumulated Deferred Income Taxes in Account 283 includes a transmission related component of $7,188,393. In addition, Account 254 includes a transmission related component of $34,325,162 transferred from this account as a result of the Federal Income Tax Act. Schedule Page: 276 Line No.: 19 Column: k Note that at the end of the year, the total balance of Accumulated Deferred Income Taxes in Account 283 includes a transmission related component of $6,799,664. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000334 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 188 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of OTHER REGULATORY LIABILITIES (Account 254) 1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Liabilities being amortized, show period of amortization. Line No. Description and Purpose of Other Regulatory Liabilities (a) 1 FASB ASC 740 Regulatory Liability Balance at Begining of Current Quarter/Year (b) 7,146,833 Balance at End of Current Quarter/Year DEBITS Account Credited (c) Amount Credits (d) (e) (f) 190 2,284,702 912,065 Various 2,240,800 1,328,735 112,732 Various 49,287 21,183 84,628 2,584,980 565,431 26,146,111 43,587,427 20,026,296 107,225 228,926 100,400 80,302 87,127 4,862,131 2 3 NWPP Deferral 4 Docket No. DE 03-166 5 6 Docket No. DE 99-099 7 8 TCAM Deferral 9 Docket No. 06-028 10 11 MedVantage APBO 12 13 Electric Assistance Program 14 Docket No. DE 02-034 372,886 372,886 15 16 SCRC Deferral 17 Docket No DE 99-09 160,581 407,431 19,356,015 20,473,897 1,278,463 475,030 908 18,287,433 19,157,988 1,345,585 1,764,543 407,431 4,569,172 4,367,618 1,562,989 344,978 407,421 796,830 1,951,852 1,500,000 748,208 421 20,145,000 19,396,792 405,113,634 Various 6,147,198 81,640 Various 13,118,966 13,321,982 284,656 Various 36,775,581 37,102,625 327,044 407 605,146 1,816,091 1,210,945 928 356,460 451,848 95,388 152,373,443 171,439,805 438,991,697 18 19 C&LM Deferral 20 Docket No. 05-164 21 22 RGGI SCRC Deferral 23 Docket No DE 99-09 24 25 Medicare Deferred Tax 26 27 Generation Divestiture Deferred Gain 28 29 Regulatory Liability From 30 Federal Income Tax Rate Reduction 398,966,436 31 32 Minor Items (4) 33 34 Transmission Tariff Deferral 35 FERC Docket No. ER 03-1247 36 37 Reliability Enhancement 38 Program Deferral 39 40 New Hampshire Assessment Deferral 41 TOTAL FERC FORM NO. 1/3-Q (REV 02-04) 419,925,335 Page 278 000335 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 189 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of OTHER REGULATORY LIABILITIES (Account 254) 1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Liabilities being amortized, show period of amortization. Line No. Description and Purpose of Other Regulatory Liabilities (a) Balance at Begining of Current Quarter/Year (b) DEBITS Account Credited (c) Amount Credits (d) (e) Balance at End of Current Quarter/Year (f) 1 2 Energy Service Deferral 3 Docket No. DE 05-164 407,431 1,394,342 8,381,465 6,987,123 152,373,443 171,439,805 438,991,697 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL FERC FORM NO. 1/3-Q (REV 02-04) 419,925,335 Page 278.1 000336 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 190 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 278 Line No.: 1 Column: b Note that the balance of FASB ASC 740 regulatory liability at December 31, 2017 includes a transmission related component of ($42,652). Schedule Page: 278 Line No.: 1 Column: f Note that the balance of FASB ASC 740 regulatory liability at December 31, 2018 includes a transmission related component of $17,549. Schedule Page: 278 Line No.: 30 Column: f On December 22, 2017, the President signed into law the Tax Cuts and Jobs Act (TCJA). The TCJA, among other things, reduced the federal corporate income tax rate from 35 percent to 21 percent, effective January 1, 2018. This means that, beginning January 1, 2018, companies subject to the Commission’s jurisdiction will compute income taxes owed to the Internal Revenue Service based on a 21 percent tax rate. The tax rate reduction will result in less corporate income tax expense going forward. (1) In accounting for the impact of the income tax rate change, FERC accounts 190, 282, and 283 were reduced to reflect lower required balances in Accumulated Deferred Income Taxes (“ADIT”). FERC account 254 was increased for the amount of the ADIT surplus caused by the rate change from 35% to 21%. (2) The affected ADIT accounts were remeasured by comparing ADIT on cumulative temporary differences for each item in accounts 190, 282, 283 at a Federal income rate of 21% to the ADIT at 35%. The difference between the two represents the excess ADIT. (3) The related amounts associated with the reversal and elimination of ADIT balances in these accounts is as follows: Unprotected 190 and 283 Protected 282 Revenue Requirement Adjustment PSNH Distribution Distribution $ 15,767,949 $ 124,124,064 $ 54,931,653 $ Generation * 10,872,735 52,249,455 28,196,134 Total PSNH Distribution 26,640,684 176,373,519 83,127,787 PSNH Transmission 2,223,899 76,974,044 33,626,503 Total PSNH Company $ 28,864,583 $ 253,347,563 $ 116,754,290 $ * Excess ADIT from Generation division was assumed by Distribution division. Total ADIT Decrease 194,823,666 91,318,324 286,141,990 112,824,446 398,966,436 (4) The amount of excess ADIT that is protected and unprotected is included in the table in item 3. (5) The excess ADIT will be amortized to account 411.1. (6) The amortization period of the excess ADIT to be refunded through rates ranges from 5 years to 10 years for unprotected ADIT. Protected ADIT will be refunded using the Average Rate Assumption FERC FORM NO. 1 (ED. 12-87) Page 450.1 000337 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 191 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Method. FERC FORM NO. 1 (ED. 12-87) Page 450.2 000338 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 192 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC OPERATING REVENUES (Account 400) 1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbilled revenues and MWH related to unbilled revenues need not be reported separately as required in the annual version of these pages. 2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total. 3. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that where separate meter readings are added for billing purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of each month. 4. If increases or decreases from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote. 5. Disclose amounts of $250,000 or greater in a footnote for accounts 451, 456, and 457.2. Line No. Title of Account Operating Revenues Year to Date Quarterly/Annual (b) (a) Operating Revenues Previous year (no Quarterly) (c) 1 Sales of Electricity 2 (440) Residential Sales 557,497,739 537,438,851 312,485,488 292,410,436 79,250,829 72,370,943 4,447,346 4,931,795 953,681,402 907,152,025 67,976,847 40,207,095 1,021,658,249 947,359,120 3 (442) Commercial and Industrial Sales 4 Small (or Comm.) (See Instr. 4) 5 Large (or Ind.) (See Instr. 4) 6 (444) Public Street and Highway Lighting 7 (445) Other Sales to Public Authorities 8 (446) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 11 (447) Sales for Resale 12 TOTAL Sales of Electricity 13 (Less) (449.1) Provision for Rate Refunds 25,987,199 -4,584,050 14 TOTAL Revenues Net of Prov. for Refunds 995,671,050 951,943,170 959,162 2,627,082 3,108,541 3,494,505 7,608,715 7,616,795 15 Other Operating Revenues 16 (450) Forfeited Discounts 17 (451) Miscellaneous Service Revenues 18 (453) Sales of Water and Water Power 19 (454) Rent from Electric Property 20 (455) Interdepartmental Rents 21 (456) Other Electric Revenues 22 (456.1) Revenues from Transmission of Electricity of Others -11,551,915 880,773 51,213,859 27,649,084 23 (457.1) Regional Control Service Revenues 24 (457.2) Miscellaneous Revenues 25 26 TOTAL Other Operating Revenues 27 TOTAL Electric Operating Revenues FERC FORM NO. 1/3-Q (REV. 12-05) Page 51,338,362 42,268,239 1,047,009,412 994,211,409 300 000339 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 193 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC OPERATING REVENUES (Account 400) 6. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis of classification in a footnote.) 7. See pages 108-109, Important Changes During Period, for important new territory added and important rate increase or decreases. 8. For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts. 9. Include unmetered sales. Provide details of such Sales in a footnote. MEGAWATT HOURS SOLD Year to Date Quarterly/Annual AVG.NO. CUSTOMERS PER MONTH Current Year (no Quarterly) (f) Amount Previous year (no Quarterly) (d) (e) Previous Year (no Quarterly) (g) Line No. 1 3,256,188 3,133,523 439,078 435,447 2 3,298,677 3,267,151 74,742 74,245 4 1,347,135 1,342,107 2,757 2,797 5 12,786 15,236 772 815 3 6 7 8 9 7,914,786 7,758,017 517,349 513,304 10 876,388 358,372 12 12 11 8,791,174 8,116,389 517,361 513,316 12 13 8,791,174 Line 12, column (b) includes $ Line 12, column (d) includes FERC FORM NO. 1/3-Q (REV. 12-05) 8,116,389 -2,451,111 -39,671 517,361 513,316 of unbilled revenues. MWH relating to unbilled revenues Page 301 000340 14 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 194 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 300 Line No.: 10 Column: b Total revenues derived from retail customers included $(2,451,111)of unbilled revenues for the year 2018. See page 304 for details of unbilled revenues by customer class. Schedule Page: 300 Line No.: 10 Column: c Total revenues derived from retail customers included $8,444,401 of unbilled revenues for the year 2017. Schedule Page: 300 Line No.: 10 Column: d The total "Megawatt Hours Sold" to PSNH retail customers represents the delivery of energy to all distribution customers including those customers who have chosen third party suppliers. In addition, this includes(39,671)MWHs related to unbilled revenues for the year 2018. Schedule Page: 300 Line No.: 10 Column: e The total "Megawatt Hours Sold" to PSNH retail customers represents the delivery of energy to all distribution customers including energy for those customers who have chosen third party suppliers. In addition it includes 72,910 MWHs related to unbilled revenues for the year 2017. Schedule Page: 300 Line No.: 17 Column: b Account 451 includes revenues of $2,319,437 reconnection fees and $757,620 collection charges for the year 2018. Schedule Page: 300 Line No.: 17 Column: c Account 451 includes revenues of $2,564,967 reconnection fees, and $882,486 collection charges for the year 2017. Schedule Page: 300 Line No.: 19 Column: b Account 454 includes $1,885,213 Rental Revenue related to transmission for the year 2018. Schedule Page: 300 Line No.: 19 Column: c Account 454 includes $1,823,532 Rental Revenue related to transmission for the year 2017. Schedule Page: 300 Line No.: 21 Column: b Account 456 includes $(12,185,671) revenue for Northern Wood Power Project & Premium on REC Transfers, $340,645 of Other Revenues for the year 2018. Schedule Page: 300 Line No.: 21 Column: c Account 456 includes $(741,213) revenue for Northern Wood Power Project & Premium on REC Transfers, $736,657 credits from ISO-NE Reliability Issues, and $792,553 from NOATT Schedule 2 revenues for the year 2017. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000341 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 195 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of REGIONAL TRANSMISSION SERVICE REVENUES (Account 457.1) 1. The respondent shall report below the revenue collected for each service (i.e., control area administration, market administration, etc.) performed pursuant to a Commission approved tariff. All amounts separately billed must be detailed below. Line No. Description of Service (a) Balance at End of Quarter 1 (b) Balance at End of Quarter 2 (c) Balance at End of Quarter 3 (d) Balance at End of Year (e) 1 Not Applicable 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL FERC FORM NO. 1/3-Q (NEW. 12-05) Page 302 000342 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 196 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of SALES OF ELECTRICITY BY RATE SCHEDULES 1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311. 2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. 3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. 4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). 5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. 6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading. MWh Sold Revenue Average Number KWh of Sales Revenue Per Line Number and Title of Rate schedule KWh Sold Per Customer of Customers No. (a) (b) (c) (e) (f) (d) 1 Residential (440) 2 R - Residenital 3 R - OTOD - Time of Day 3,237,412 554,616,418 439,039 7,374 0.1713 462 88,990 39 11,846 0.1926 4 OL - Outdoor Lighting 1,653 828,243 3,207 515 0.5011 5 LCS - Load Controlled 36,777 4,407,869 3,622 10,154 0.1199 -20,116 -2,443,781 6 Unbilled Revenue 7 Less: Duplicate Customer Col d 8 Total Residential 0.1215 -6,829 3,256,188 557,497,739 439,078 7,416 0.1712 1,725,821 219,382,463 75,698 22,799 0.1271 846 254,541 38 22,263 0.3009 13 LG - Large Controlled 1,171,324 51,494,525 104 11,262,731 0.0440 0.0664 9 10 Commercial & Industrial (442) 11 G - General Service 12 G - OTOD - Time of Day 14 GV - Primary General 1,665,526 110,615,801 1,384 1,203,415 15 OL - Outdoor Lighting 14,147 4,693,657 6,599 2,144 0.3318 16 LCS - Load Controlled 4,510 322,919 199 22,663 0.0716 83,191 4,980,370 25 3,327,640 0.0599 -19,553 -7,959 17 B - Backup Service 18 Unbilled Revenue 19 Less: Duplicate Customer Col d 20 Total Comm & Ind 0.0004 -6,548 4,645,812 391,736,317 77,499 59,947 0.0843 12,788 4,446,717 772 16,565 -2 629 12,786 4,447,346 772 16,562 0.3478 7,954,457 -39,671 7,914,786 956,132,513 -2,451,111 953,681,402 517,349 0 517,349 15,375 0 15,299 0.1202 0.0618 0.1205 21 22 Public Street Lighting (444) 23 EOL/OL - Outdoor Lighting 24 Unbilled Revenue 0.3477 -0.3145 25 Less: Duplicate Customer Col d 26 Total Public Street Lighting 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 TOTAL Billed Total Unbilled Rev.(See Instr. 6) TOTAL FERC FORM NO. 1 (ED. 12-95) Page 304 000343 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 197 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission SALES FOR RESALE (Account 447) Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) FERC Rate Schedule or Tariff Number (c) Actual Demand (MW) Average Average Monthly NCP Demand Monthly CP Demand (e) (f) Average Monthly Billing Demand (MW) (d) 1 Requirement Service: 2 National Grid RQ 5 5 New Hampshire Electric Cooperative, Inc RQ 185 6 New Hampshire Electric Cooperative, Inc RQ 187 7 New Hampton Village Precinct RQ 1 8 Ashland Electric Department RQ 1 9 Town of Wolfeboro, NH RQ 1 3 4 Municipals: 10 11 Nonassociated Utilities/Companies: 12 ISO New England OS 5 13 UNITIL Energy Systems Inc. OS ISO-NE 14 Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO. 1 (ED. 12-90) Page 310 000344 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 198 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission SALES FOR RESALE (Account 447) (Continued) Year/Period of Report 2018/Q4 End of OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k) the total charge shown on bills rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. MegaWatt Hours Sold REVENUE Energy Charges ($) (i) Demand Charges ($) (h) (g) 12 159 588 Line No. Total ($) (h+i+j) Other Charges ($) (j) (k) 1 670 1,417 2 3 4 1,541,220 180,000 1,721,220 5 23,821 6,000 29,821 6 8,536 6,000 14,536 7 40,944 6,000 46,944 8 145,737 6,000 151,737 9 10 11 876,376 41,961,560 21,083,886 2,965,726 63,045,446 2,965,726 12 13 14 12 1,760,417 588 204,670 1,965,675 876,376 2,965,726 41,961,560 21,083,886 66,011,172 876,388 4,726,143 41,962,148 21,288,556 67,976,847 FERC FORM NO. 1 (ED. 12-90) Page 311 000345 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 199 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 310 Line No.: 2 Column: c MBR Tariff, Market Based Tariff 5.0.0 Schedule Page: 310 Line No.: 5 Column: b Delivery Service. Schedule Page: 310 Line No.: 6 Column: b Delivery Service. Schedule Page: 310 Line No.: 7 Column: b Delivery Service. Schedule Page: 310 Line No.: 7 Column: c FERC Electric Tariff, First Revised Volume No. 1, Original Service Agreement No. 25. Schedule Page: 310 Line No.: 8 Column: b Delivery Service. Schedule Page: 310 Line No.: 8 Column: c FERC Electric Tariff, First Revised Volume No. 1, Original Service Agreement No. 24. Schedule Page: 310 Line No.: 9 Column: b Delivery Service. Schedule Page: 310 Line No.: 9 Column: c FERC Electric Tariff, First Revised Volume No. 1, Original Service Agreement No. 26. Schedule Page: 310 Line No.: 12 Column: b Short-term energy and capacity sales. Schedule Page: 310 Line No.: 12 Column: c MBR Tariff, Market Based Tariff 5.0.0 Schedule Page: 310 Line No.: 13 Column: b Delivery Service. Schedule Page: 310 Line No.: 13 Column: c ISO-NE Transmission, Markets and Services Tariff FERC FORM NO. 1 (ED. 12-87) Page 450.1 000346 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 200 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures, explain in footnote. Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 Account (a) 1. POWER PRODUCTION EXPENSES A. Steam Power Generation Operation (500) Operation Supervision and Engineering (501) Fuel (502) Steam Expenses (503) Steam from Other Sources (Less) (504) Steam Transferred-Cr. (505) Electric Expenses (506) Miscellaneous Steam Power Expenses (507) Rents (509) Allowances TOTAL Operation (Enter Total of Lines 4 thru 12) Maintenance (510) Maintenance Supervision and Engineering (511) Maintenance of Structures (512) Maintenance of Boiler Plant (513) Maintenance of Electric Plant (514) Maintenance of Miscellaneous Steam Plant TOTAL Maintenance (Enter Total of Lines 15 thru 19) TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20) B. Nuclear Power Generation Operation (517) Operation Supervision and Engineering (518) Fuel (519) Coolants and Water (520) Steam Expenses (521) Steam from Other Sources (Less) (522) Steam Transferred-Cr. (523) Electric Expenses (524) Miscellaneous Nuclear Power Expenses (525) Rents TOTAL Operation (Enter Total of lines 24 thru 32) Maintenance (528) Maintenance Supervision and Engineering (529) Maintenance of Structures (530) Maintenance of Reactor Plant Equipment (531) Maintenance of Electric Plant (532) Maintenance of Miscellaneous Nuclear Plant TOTAL Maintenance (Enter Total of lines 35 thru 39) TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40) C. Hydraulic Power Generation Operation (535) Operation Supervision and Engineering (536) Water for Power (537) Hydraulic Expenses (538) Electric Expenses (539) Miscellaneous Hydraulic Power Generation Expenses (540) Rents TOTAL Operation (Enter Total of Lines 44 thru 49) C. Hydraulic Power Generation (Continued) Maintenance (541) Mainentance Supervision and Engineering (542) Maintenance of Structures (543) Maintenance of Reservoirs, Dams, and Waterways (544) Maintenance of Electric Plant (545) Maintenance of Miscellaneous Hydraulic Plant TOTAL Maintenance (Enter Total of lines 53 thru 57) TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58) FERC FORM NO. 1 (ED. 12-93) Amount for Current Year (b) Amount for Previous Year (c) 496,610 15,300,059 32,090 4,236,886 47,650,158 2,767,297 66,747 539,979 40,499 -7,368,054 9,107,930 2,415,345 5,947,138 51,312 -4,801,979 58,266,157 325,410 25,026 890,079 286,222 209,285 1,736,022 10,843,952 4,230,645 547,801 13,772,308 6,313,788 2,124,684 26,989,226 85,255,383 245,979 113,526 281,285 49,750 824,226 25,470 1,540,236 386,679 151,151 120,573 100,725 858,493 43,063 1,660,684 245,981 13,783 12,715 4,168,045 34,238 4,474,762 6,014,998 386,683 24,367 26,940 4,236,275 273,613 4,947,878 6,608,562 Page 320 000347 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 201 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote. Line No. 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 Account Amount for Current Year (b) (a) D. Other Power Generation Operation (546) Operation Supervision and Engineering (547) Fuel (548) Generation Expenses (549) Miscellaneous Other Power Generation Expenses (550) Rents TOTAL Operation (Enter Total of lines 62 thru 66) Maintenance (551) Maintenance Supervision and Engineering (552) Maintenance of Structures (553) Maintenance of Generating and Electric Plant (554) Maintenance of Miscellaneous Other Power Generation Plant TOTAL Maintenance (Enter Total of lines 69 thru 72) TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73) E. Other Power Supply Expenses (555) Purchased Power (556) System Control and Load Dispatching (557) Other Expenses TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78) TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74 & 79) 2. TRANSMISSION EXPENSES Operation (560) Operation Supervision and Engineering (561.1) Load Dispatch-Reliability (561.2) Load Dispatch-Monitor and Operate Transmission System (561.3) Load Dispatch-Transmission Service and Scheduling (561.4) Scheduling, System Control and Dispatch Services (561.5) Reliability, Planning and Standards Development (561.6) Transmission Service Studies (561.7) Generation Interconnection Studies (561.8) Reliability, Planning and Standards Development Services (562) Station Expenses (563) Overhead Lines Expenses (564) Underground Lines Expenses (565) Transmission of Electricity by Others (566) Miscellaneous Transmission Expenses (567) Rents TOTAL Operation (Enter Total of lines 83 thru 98) Maintenance (568) Maintenance Supervision and Engineering (569) Maintenance of Structures (569.1) Maintenance of Computer Hardware (569.2) Maintenance of Computer Software (569.3) Maintenance of Communication Equipment (569.4) Maintenance of Miscellaneous Regional Transmission Plant (570) Maintenance of Station Equipment (571) Maintenance of Overhead Lines (572) Maintenance of Underground Lines (573) Maintenance of Miscellaneous Transmission Plant TOTAL Maintenance (Total of lines 101 thru 110) TOTAL Transmission Expenses (Total of lines 99 and 111) FERC FORM NO. 1 (ED. 12-93) Amount for Previous Year (c) 606 1,503 550,079 13,335 2,109 563,414 -233,112 14,126 -218,986 -216,877 1,529,036 254,469 1,783,505 2,346,919 325,885,908 97,128 31,050 326,014,086 342,656,159 170,746,725 73,732 34,879 170,855,336 265,066,200 2,344,956 1,435,008 1,058,717 115,683 929,939 111,538 2,819,823 631,806 211,267 2,947,918 486,630 222,797 259,985 3,427,464 303,104 26 31,659,889 506,937 16,117 43,355,774 582,701 831,534 488,040 66 31,286,755 489,175 81,598 39,893,699 464,703 299,485 344,262 298,480 235,820 8,571,907 26 366,008 9,771,576 66 9,571,941 52,927,715 10,780,392 50,674,091 Page 321 000348 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 202 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote. Line No. 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 Account Amount for Current Year (b) (a) 3. REGIONAL MARKET EXPENSES Operation (575.1) Operation Supervision (575.2) Day-Ahead and Real-Time Market Facilitation (575.3) Transmission Rights Market Facilitation (575.4) Capacity Market Facilitation (575.5) Ancillary Services Market Facilitation (575.6) Market Monitoring and Compliance (575.7) Market Facilitation, Monitoring and Compliance Services (575.8) Rents Total Operation (Lines 115 thru 122) Maintenance (576.1) Maintenance of Structures and Improvements (576.2) Maintenance of Computer Hardware (576.3) Maintenance of Computer Software (576.4) Maintenance of Communication Equipment (576.5) Maintenance of Miscellaneous Market Operation Plant Total Maintenance (Lines 125 thru 129) TOTAL Regional Transmission and Market Op Expns (Total 123 and 130) 4. DISTRIBUTION EXPENSES Operation (580) Operation Supervision and Engineering (581) Load Dispatching (582) Station Expenses (583) Overhead Line Expenses (584) Underground Line Expenses (585) Street Lighting and Signal System Expenses (586) Meter Expenses (587) Customer Installations Expenses (588) Miscellaneous Expenses (589) Rents TOTAL Operation (Enter Total of lines 134 thru 143) Maintenance (590) Maintenance Supervision and Engineering (591) Maintenance of Structures (592) Maintenance of Station Equipment (593) Maintenance of Overhead Lines (594) Maintenance of Underground Lines (595) Maintenance of Line Transformers (596) Maintenance of Street Lighting and Signal Systems (597) Maintenance of Meters (598) Maintenance of Miscellaneous Distribution Plant TOTAL Maintenance (Total of lines 146 thru 154) TOTAL Distribution Expenses (Total of lines 144 and 155) 5. CUSTOMER ACCOUNTS EXPENSES Operation (901) Supervision (902) Meter Reading Expenses (903) Customer Records and Collection Expenses (904) Uncollectible Accounts (905) Miscellaneous Customer Accounts Expenses TOTAL Customer Accounts Expenses (Total of lines 159 thru 163) FERC FORM NO. 1 (ED. 12-93) Amount for Previous Year (c) 1,568,251 2,944,103 1,568,251 2,944,103 1,568,251 2,944,103 9,244,133 902,616 2,412,414 2,880,695 1,782,691 486,119 2,278,523 6,187 2,506,532 1,202,901 23,702,811 12,987,463 1,168,519 1,888,385 2,969,227 1,108,161 465,685 2,406,090 44,272 2,448,923 1,160,547 26,647,272 211,480 243,666 1,649,388 38,832,062 877,354 1,008,243 48,487 334,368 14,260 43,219,308 66,922,119 205,303 131,614 1,472,849 39,685,349 1,110,261 1,167,432 263,488 300,482 20,677 44,357,455 71,004,727 614 2,377,537 19,507,043 6,590,251 88,472 28,563,917 13,982 2,460,686 19,383,040 6,935,827 20,792 28,814,327 Page 322 000349 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 203 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote. Line No. 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 Account (a) 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES Operation (907) Supervision (908) Customer Assistance Expenses (909) Informational and Instructional Expenses (910) Miscellaneous Customer Service and Informational Expenses TOTAL Customer Service and Information Expenses (Total 167 thru 170) 7. SALES EXPENSES Operation (911) Supervision (912) Demonstrating and Selling Expenses (913) Advertising Expenses (916) Miscellaneous Sales Expenses TOTAL Sales Expenses (Enter Total of lines 174 thru 177) 8. ADMINISTRATIVE AND GENERAL EXPENSES Operation (920) Administrative and General Salaries (921) Office Supplies and Expenses (Less) (922) Administrative Expenses Transferred-Credit (923) Outside Services Employed (924) Property Insurance (925) Injuries and Damages (926) Employee Pensions and Benefits (927) Franchise Requirements (928) Regulatory Commission Expenses (929) (Less) Duplicate Charges-Cr. (930.1) General Advertising Expenses (930.2) Miscellaneous General Expenses (931) Rents TOTAL Operation (Enter Total of lines 181 thru 193) Maintenance (935) Maintenance of General Plant TOTAL Administrative & General Expenses (Total of lines 194 and 196) TOTAL Elec Op and Maint Expns (Total 80,112,131,156,164,171,178,197) FERC FORM NO. 1 (ED. 12-93) Amount for Current Year (b) Amount for Previous Year (c) 23,317,678 16,234,532 10,186 23,327,864 66,912 16,301,444 895 1,524 2,419 72 72 39,397,909 3,438,733 2,190,237 13,411,378 -205,184 4,099,298 4,911,202 42,186,292 3,386,657 2,401,224 16,939,322 1,533,039 4,217,926 9,724,528 6,538,453 5,519,688 115,722 2,008,180 568,504 72,093,958 140,467 4,761,456 895,909 86,904,060 176,866 72,270,824 588,239,268 129,323 87,033,383 521,838,347 Page 323 000350 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 204 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 320 Line No.: 112 Column: b Information on Formula Rates: Calculated per company records as stipulated per contract. Page 106 lines 13, 17, 21 and 25. Schedule Page: 320 Line No.: 112 Column: c Information on Formula Rates: Calculated per company records as stipulated per contract. Page 106 lines 13, 17, 21 and 25. Schedule Page: 320 Line No.: 185 Column: b For the year ended December 31, 2018, the total amount of Property Insurance in Account 924 includes a transmission related component of $159,810. Schedule Page: 320 Line No.: 185 Column: c For the year ended December 31, 2017, the total amount of Property Insurance in Account 924 includes a transmission related component of $175,323. Schedule Page: 320 Line No.: 189 Column: b For the year ended December 31, 2018, the total amount of Regulatory Commission Expenses in Account 928 includes a transmission related component of $912,085. Schedule Page: 320 Line No.: 189 Column: c For the year ended December 31, 2017, the total amount of Regulatory Commission Expenses in Account 928 includes a transmission related component of $974,070. Schedule Page: 320 Line No.: 191 Column: b For the year ended December 31, 2018, the total amount of General Advertising Expenses in Account 930.1 includes a transmission related component of $1,485. Schedule Page: 320 Line No.: 191 Column: c For the year ended December 31, 2017, the total amount of General Advertising Expenses in Account 930.1 includes a transmission related component of $7,448. Schedule Page: 320 Line No.: 197 Column: b For the year ended December 31, 2018, the total amount of Administrative and General Expenses in Accounts 920 through 935 includes a transmission related component of $14,068,737. Schedule Page: 320 Line No.: 197 Column: c For the year ended December 31, 2017, the total amount of Administrative and General Expenses in Accounts 920 through 935 includes a transmission related component of $15,116,751, which includes transmission merger amortization expense of $1,250,000. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000351 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 205 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission PURCHASED POWER (Account 555) (Including power exchanges) Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) FERC Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Actual Demand (MW) Average Average Monthly NCP Demand Monthly CP Demand (e) (f) 1 Nonassociated Utilities/Companies: 2 Central Maine Power Company OS 3 Competitive Suppliers OS 4 Equus Energy Group, LLC OS 5 Exelon Generation Company, LLC OS 6 ISO New England OS ISO-NE 7 ISO New England OS ISO-NE 8 Morgan Stanley Capital Group, Inc. OS 9 NextEra Energy Power Marketing, LLC. OS 10 NextEra Energy Power Marketing, LLC OS 11 Portland Nat Gas Transmission Systems OS 12 Vermont Yankee Nuclear Power Corp. LU VYNPC 12 13 14 Municipals: Total FERC FORM NO. 1 (ED. 12-90) Page 326 000352 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 206 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission PURCHASED POWER (Account 555) (Including power exchanges) Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) 1 New Hampshire Electric Cooperative Statistical Classification (b) FERC Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Actual Demand (MW) Average Average Monthly NCP Demand Monthly CP Demand (e) (f) LU 2 3 Other Sellers: 4 Burgess BioPower, LLC LU 5 Errol Hydro LU 6 Four Hills Landfill OS 7 Lempster Wind LU 8 Milton Mills Hydro OS 9 Turnkey Rochester OS 10 UNH Turbine OS 11 WES Concord MSW LU 12 Other Nonutility Generators 13 Residential, Commercial, and 14 Industrial Surplus Generators OS Total FERC FORM NO. 1 (ED. 12-90) Page 326.1 000353 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 207 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission PURCHASED POWER (Account 555) (Including power exchanges) Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) 1 Group Host Net Metering OS 2 New Hampshire Renewable Portfolio OS 3 New Hampshire Renewable Portfolio AD FERC Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Actual Demand (MW) Average Average Monthly NCP Demand Monthly CP Demand (e) (f) 4 5 6 7 8 9 10 11 12 13 14 Total FERC FORM NO. 1 (ED. 12-90) Page 326.2 000354 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 208 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission PURCHASED POWER(Account 555) (Continued) (Including power exchanges) Year/Period of Report 2018/Q4 End of AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. POWER EXCHANGES MegaWatt Hours MegaWatt Hours Received Delivered (h) (i) MegaWatt Hours Purchased (g) Demand Charges ($) (j) COST/SETTLEMENT OF POWER Energy Charges Other Charges ($) ($) (k) (l) Total (j+k+l) of Settlement ($) (m) Line No. 1 5 438 524 962 2 5,582 4 3 4,805,786 5,582 1,553,173 117,378,936 5 330,848 330,848 6 18,195,183 39,037,476 7 8 117,378,936 281,209 20,842,293 118,300 5,835,163 5,835,163 1,031,812 68,589,064 68,589,064 9 160,800 15,458,800 15,458,800 10 259,828 259,828 11 49,579 49,579 12 13 14 8,726,186 FERC FORM NO. 1 (ED. 12-90) 300,949,609 Page 24,936,299 325,885,908 327 000355 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 209 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission PURCHASED POWER(Account 555) (Continued) (Including power exchanges) Year/Period of Report 2018/Q4 End of AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours Purchased (g) POWER EXCHANGES MegaWatt Hours MegaWatt Hours Received Delivered (h) (i) Demand Charges ($) (j) COST/SETTLEMENT OF POWER Energy Charges Other Charges ($) ($) (k) (l) -82,976 6,026 Total (j+k+l) of Settlement ($) (m) -76,950 Line No. 1 2 3 499,252 38,217,350 4 34,873,163 3,344,187 14,586 533,517 188,675 722,192 5 15,193 649,844 35,179 685,023 6 61,691 3,597,962 542,591 4,140,553 7 7,170 328,481 67,637 396,118 8 6,708 320,952 108,784 429,736 9 8,663 307,927 208,252 516,179 10 97,524 13,111,142 1,483,090 14,594,232 11 11,690 721,937 115,916 837,853 12 4,556 3,969,506 8,726,186 300,949,609 13 FERC FORM NO. 1 (ED. 12-90) Page 3,969,506 24,936,299 325,885,908 327.1 000356 14 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 210 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission PURCHASED POWER(Account 555) (Continued) (Including power exchanges) Year/Period of Report 2018/Q4 End of AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours Purchased (g) POWER EXCHANGES MegaWatt Hours MegaWatt Hours Received Delivered (h) (i) Demand Charges ($) (j) 48,068 COST/SETTLEMENT OF POWER Energy Charges Other Charges ($) ($) (k) (l) Total (j+k+l) of Settlement ($) (m) Line No. 4,999,424 4,999,424 1 17,871,140 17,871,140 2 -8,362,686 -8,362,686 3 4 5 6 7 8 9 10 11 12 13 14 8,726,186 FERC FORM NO. 1 (ED. 12-90) 300,949,609 Page 24,936,299 325,885,908 327.2 000357 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 211 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 326 Line No.: 2 Column: b Borderline Service. Schedule Page: 326 Line No.: 3 Column: b Represents energy for those customers who have chosen third party suppliers. Public Service Co. of New Hampshire delivers energy to these customers, but does not bear the supply costs. Schedule Page: 326 Line No.: 4 Column: b Brokering Fees. Schedule Page: 326 Line No.: 5 Column: b Standard Offer Service. Schedule Page: 326 Line No.: 6 Column: b Financial Transmission Rights. Schedule Page: 326 Line No.: 6 Column: c ISO-New England, Inc. Transmission, Markets and Services Tariff. Schedule Page: 326 Line No.: 7 Column: b Short-term energy and capacity purchases. Schedule Page: 326 Line No.: 7 Column: c ISO-New England, Inc. Transmission, Markets and Services Tariff. Schedule Page: 326 Line No.: 8 Column: b Short-term energy purchases. Schedule Page: 326 Line No.: 9 Column: b Standard Offer Service. Schedule Page: 326 Line No.: 10 Column: b Short-term energy purchases. Schedule Page: 326 Line No.: 11 Column: b This is a use charge for the pipeline. Contract terminated on October 31, 2018. Schedule Page: 326 Line No.: 12 Column: c Vermont Yankee Nuclear Power Corporation rate schedule number. Schedule Page: 326.1 Line No.: 6 Column: b Non-firm purchases from nonutility generators. Schedule Page: 326.1 Line No.: 8 Column: b Non-firm purchases from nonutility generators. Schedule Page: 326.1 Line No.: 9 Column: b Non-firm purchases from nonutility generators. Schedule Page: 326.1 Line No.: 10 Column: b Non-firm purchases from nonutility generators. Schedule Page: 326.1 Line No.: 12 Column: b Listing of Other Nonutility Generators Line # 1 2 3 4 5 6 7 8 9 10 11 12 13 Name of Company or Public Authority 34 Cellu/Worthen - PV N5606 Bath Electric Hydro Briar Hydro Favorite Foods Manch-Boston Airport PV Monadnock Paper Mills Noone Falls Otter Lane Hydro Pennacook Upper Falls Peterborough Lower Hydro Peterborough Upper Hydro Pettyboro Hydro Portsmouth DPW - PV N5466 FERC FORM NO. 1 (ED. 12-87) Statistical Classification OS OS LU OS OS OS OS OS LU LU LU OS OS MegaWatt Hours Energy Charges Purchased ($) 268 829 902 5 145 2,275 0 252 670 1,503 1,529 0 27 8,860 32,831 53,800 133 4,454 88,683 0 11,287 5,103 183,770 187,102 21 766 Other Charges ($) 0 16,921 (729) 0 0 0 2,070 1,942 (1,653) 17,033 17,911 47 0 Total Settlement ($) 8,860 49,752 53,071 133 4,454 88,683 2,070 13,229 3,450 200,803 205,013 68 766 Page 450.1 000358 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 212 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA 14 15 16 17 18 19 20 Portsmouth School - PV N5465 Portsmouth School - PV N5465A Rochester - PV N5486 Spaulding Pond Hydro Sunapee Hydro Swans Falls Hydro Wire Belt - PV N2123 OS OS OS OS OS OS OS Totals 5 7 88 288 1,395 1,432 70 123 145 2,824 11,714 66,174 62,089 2,058 0 0 0 10,924 12,758 38,692 0 123 145 2,824 22,638 78,932 100,781 2,058 11,690 $721,937 $115,916 $837,853 Schedule Page: 326.1 Line No.: 14 Column: b This represents Residential, Commercial, and Industrial Nonutility Generators who generate energy and is recorded as Non-firm purchase power. Schedule Page: 326.2 Line No.: 1 Column: b This represents group host net metered renewable energy from surplus electricity generation and is recorded as Non-firm purchase power. Schedule Page: 326.2 Line No.: 2 Column: b Accrual for the anticipated yearly expense associated with the cost of energy procurement in compliance with the New Hampshire Renewable Portfolio Standards. Schedule Page: 326.2 Line No.: 3 Column: b Prior period adjustments for energy procurement compliance associated with the New Hampshire Renewable Portfolio Standards. FERC FORM NO. 1 (ED. 12-87) Page 450.2 000359 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 213 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') Year/Period of Report 2018/Q4 End of 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Line No. Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) 1 FIRM WHEELING SERVICE HQ Phase I or II OLF NRG Energy, Inc. NEPOOL PTF LFP 6 Algonquin Windsor Locks, LLC Algonquin Windsor Locks, LLC NEPOOL PTF NF 7 Algonquin Windsor Locks, LLC Algonquin Windsor Locks, LLC NEPOOL PTF AD 8 Brookfield Energy Marketing LP - Berlin Brookfield Energy Marketing LP NEPOOL PTF NF 9 Brookfield Energy Marketing LP - Berlin Brookfield Energy Marketing LP NEPOOL PTF AD 10 Brookfield Energy Marketing LP - Pontook Brookfield Energy Marketing LP NEPOOL PTF NF 11 Brookfield Energy Marketing LP - Pontook Brookfield Energy Marketing LP NEPOOL PTF AD 12 Brookfield Energy Marketing LP-HQ Brookfield Energy Marketing LP-HQ HQ Phase I or II NF 13 Covanta Energy Marketing, LLC Covanta Energy Marketing, LLC NEPOOL PTF NF 14 Covanta Energy Marketing, LLC Covanta Energy Marketing, LLC NEPOOL PTF AD 15 Covanta Springfield, LLC Covanta Springfield, LLC NEPOOL PTF NF 16 Covanta Springfield, LLC Covanta Springfield, LLC NEPOOL PTF AD 17 Essential Power Massachusetts, LLC Essential Power Massachusetts LLC NEPOOL PTF NF 2 HQ Energy Services, U.S. 3 NRG Energy, Inc. HQ Energy Services, U.S. 4 5 NON-FIRM WHEELING SERVICE 18 Essential Power Massachusetts, LLC Essential Power Massachusetts LLC NEPOOL PTF AD 19 FirstLight Power Resources, Inc. FirstLight Power Resources, Inc. NEPOOL PTF NF 20 FirstLight Power Resources, Inc. FirstLight Power Resources, Inc. NEPOOL PTF AD 21 FirstLight Power Resources Management FirstLight Power Resources NEPOOL PTF NF 22 FirstLight Power Resources Management FirstLight Power Resources NEPOOL PTF AD 23 Granite Reliable Power, LLC Granite Reliable Power, LLC NEPOOL PTF NF 24 Granite Reliable Power, LLC Granite Reliable Power, LLC NEPOOL PTF AD 25 GSP Newington, LLC GSP Newington, LLC NEPOOL PTF NF 26 GSP Lost Nation,LLC GSP Lost Nation, LLC NEPOOL PTF NF 27 HSE Hydro NH Canaan, LLC HSE Hydro NH Canaan, LLC NEPOOL PTF NF 28 HSE Hydro NH Gorham, LLC HSE Hydro NH Gorham, LLC NEPOOL PTF NF 29 HSE Hydro NH Smith, LLC HSE Hydro NH Smith, LLC NEPOOL PTF NF 30 Jericho Power, LLC Jericho Power, LLC NEPOOL PTF NF 31 Jericho Power, LLC Jericho Power, LLC NEPOOL PTF AD 32 Messalonskee Stream Hydro, LLC Messalonskee Stream Hydro, LLC NEPOOL PTF NF 33 Messalonskee Stream Hydro, LLC Messalonskee Stream Hydro, LLC NEPOOL PTF AD 34 Pittsfield Generating Company, LP Pittsfield Generating Company, LP NEPOOL PTF NF TOTAL FERC FORM NO. 1 (ED. 12-90) Page 328 000360 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 214 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') Year/Period of Report 2018/Q4 End of 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Line No. Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) 1 Pittsfield Generating Company, LP Pittsfield Generating Company, LP NEPOOL PTF AD 2 Plainfield Renewable Energy, LLC Plainfield Renewable Energy, LLC NEPOOL PTF NF 3 Plainfield Renewable Energy, LLC Plainfield Renewable Energy, LLC NEPOOL PTF AD 4 Power Supply Services, LLC Power Supply Services, LLC NEPOOL PTF NF 5 Power Supply Services, LLC Power Supply Services, LLC NEPOOL PTF AD 6 The Springfield Water & Sewer Commission The Springfield Water & Sewer Co NEPOOL PTF NF 7 The Springfield Water & Sewer Commission The Springfield Water & Sewer Co NEPOOL PTF AD 8 Sterling Light Department Sterling Light Department NEPOOL PTF NF 9 Sterling Light Department Sterling Light Department NEPOOL PTF AD 10 Sterling Municipal Light Department Sterling Municipal Light Depart NEPOOL PTF NF 11 Sterling Municipal Light Department Sterling Municipal Light Depart NEPOOL PTF AD 12 Waterbury Generation, LLC Waterbury Generation, LLC NEPOOL PTF NF 13 Waterbury Generation, LLC Waterbury Generation, LLC NEPOOL PTF AD 14 Woods Hill Solar, LLC Woods Hill Solar, LLC NEPOOL PTF NF Not Applicable Not Applicable OS 20 OATT - Regional Network Service Not Applicable Not Applicable OS 21 OATT - Scheduling and Dispatch Service Not Applicable Not Applicable OS 22 OATT - Through or Out Service Not Applicable Not Applicable OS 25 Ashland Municipal Electric Department Various Ashland Municipal Electric Dept. FNO 26 Ashland Municipal Electric Department Various Ashland Municipal Electric Dept. AD 27 The Connecticut Light & Power Company Associated Utility The Connecticut Light & Power Co. FNO 28 The Connecticut Light & Power Company Associated Utility The Connecticut Light & Power Co. AD 29 CT Transmission Municipal Electric Energy Various New England Utilities CT Transmission Municipal Electr FNO 30 CT Transmission Municipal Electric Energy Various New England Utilities CT Transmission Municipal Electr AD 31 GenConn Energy, LLC Various GenConn Energy, LLC FNO 15 16 TRANSMISSION SUPPORT 17 Seabrook Associate Participants 18 19 NEPOOL/ISO 23 24 NETWORK SERVICE 32 GenConn Energy, LLC Various GenConn Energy, LLC AD 33 Granite Reliable Power, LLC Various Granite Reliable Power, LLC FNO 34 New England Power Company New England Power Company New England Power Company FNO TOTAL FERC FORM NO. 1 (ED. 12-90) Page 328.1 000361 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 215 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') Year/Period of Report 2018/Q4 End of 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Line No. 1 New England Power Company Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) New England Power Company Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) New England Power Company AD 2 New Hampshire Electric Co-op. Various New England Utilities New Hampshire Electric Co-op. FNO 3 New Hampshire Electric Co-op. Various New England Utilities New Hampshire Electric Co-op. AD 4 Public Service Company of New Hampshire Associated Utility Public Service Company of NH FNS 5 Unitil Energy Systems, Inc. Various Unitil Energy Systems, Inc. FNO 6 Unitil Energy Systems, Inc. Various Unitil Energy Systems, Inc. AD 7 Waterbury Generation, LLC Waterbury Generation, LLC Waterbury Generation, LLC FNO 8 Waterbury Generation, LLC Waterbury Generation, LLC Waterbury Generation, LLC AD 9 NSTAR Electric Company (West) Associated Utility NSTAR Electric Company (West) FNO 10 NSTAR Electric Company (West) Associated Utility NSTAR Electric Company (West) AD 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 TOTAL FERC FORM NO. 1 (ED. 12-90) Page 328.2 000362 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 216 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') Year/Period of Report 2018/Q4 End of Public Service Company of New Hampshire 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and (j) the total megawatthours received and delivered. FERC Rate Schedule of Tariff Number (e) Point of Receipt (Subsatation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) Billing Demand (MW) (h) TRANSFER OF ENERGY MegaWatt Hours Received (i) Line No. MegaWatt Hours Delivered (j) 1 ISO-NE OATT NE HVDC Border HQ Phase I or II ISO-NE OATT Middletown 345 KV NEPOOL PTF 1,229,318 1,229,318 2 3 4 5 ISO-NE OATT Windsor Locks Subst NEPOOL PTF ISO-NE OATT Windsor Locks Subst NEPOOL PTF ISO-NE OATT Berlin Substation NEPOOL PTF ISO-NE OATT Berlin Substation NEPOOL PTF ISO-NE OATT Pontook Substation NEPOOL PTF ISO-NE OATT Pontook Substation NEPOOL PTF 6 7 42,971 42,971 8 9 48,832 48,832 10 11 ISO-NE OATT NE HVDC Border HQ Phase I or II ISO-NE-OATT Hallville, SS NEPOOL PTF 82 82 13 12 ISO-NE-OATT Hallville, SS NEPOOL PTF 14 ISO-NE-OATT West Springfield Sub NEPOOL PTF 15 ISO-NE-OATT West Springfield Sub NEPOOL PTF 16 ISO-NE-OATT West Springfield Sub NEPOOL PTF 17 ISO-NE-OATT West Springfield Sub NEPOOL PTF 18 ISO-NE-OATT Various NEPOOL PTF 19 ISO-NE-OATT Various NEPOOL PTF 20 ISO-NE-OATT French King Subst NEPOOL PTF 21 ISO-NE-OATT French King Subst NEPOOL PTF ISO-NE-OATT Paris Substation NEPOOL PTF ISO-NE-OATT Paris Substation NEPOOL PTF ISO-NE-OATT POCO on 115KV lines 22 214,236 214,236 NEPOOL PTF 11,446 11,446 25 ISO-NE OATT Lost Nation Subst NEPOOL PTF 388 388 26 ISO-NE OATT POCO on 34.5kV line NEPOOL PTF 2,083 2,083 27 ISO-NE OATT POCO on 34.5kV line NEPOOL PTF 4,498 4,498 28 ISO-NE OATT POCO on 115KV lines NEPOOL PTF 35,742 35,742 29 ISO-NE-OATT Berlin Substation NEPOOL PTF 25,221 25,221 ISO-NE-OATT Berlin Substation NEPOOL PTF ISO-NE-OATT Long Hill, SS NEPOOL PTF ISO-NE-OATT Long Hill, SS NEPOOL PTF 33 ISO-NE OATT Pittsfield Sub NEPOOL PTF 34 24 30 31 16,046 0 FERC FORM NO. 1 (ED. 12-90) 23 Page 11,843,362 16,046 11,843,362 329 000363 32 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 217 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') Year/Period of Report 2018/Q4 End of Public Service Company of New Hampshire 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and (j) the total megawatthours received and delivered. FERC Rate Schedule of Tariff Number (e) Point of Receipt (Subsatation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) Billing Demand (MW) (h) TRANSFER OF ENERGY MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Line No. ISO-NE OATT Pittsfield Sub NEPOOL PTF 1 ISO-NE OATT Fry Brook Substation NEPOOL PTF 2 ISO-NE OATT Fry Brook Substation NEPOOL PTF ISO-NE OATT Laconia & Longhill NEPOOL PTF ISO-NE OATT Laconia & Longhill NEPOOL PTF 5 ISO-NE OATT Cobble Mt. NEPOOL PTF 6 ISO-NE OATT Cobble Mt. NEPOOL PTF 7 ISO-NE OATT Tracy Substation NEPOOL PTF 8 ISO-NE OATT Tracy Substation NEPOOL PTF 9 ISO-NE OATT Tracy Substation NEPOOL PTF 10 ISO-NE OATT Tracy Substation NEPOOL PTF 11 ISO-NE OATT Baldwin 13F Subst NEPOOL PTF 12 ISO-NE OATT Baldwin 13F Subst NEPOOL PTF 13 ISO-NE OATT Tracy Substation NEPOOL PTF 3 5,654 5,654 4 14 15 16 127 Not Applicable Not Applicable 17 18 19 ISO-NE OATT Not Applicable Not Applicable 20 ISO-NE OATT Not Applicable Not Applicable 21 ISO-NE OATT Not Applicable Not Applicable 22 23 24 ISO-NE OATT Various Ashland Substation 19,531 ISO-NE OATT Various Ashland Substation 26 ISO-NE OATT Various CL&P System 27 ISO-NE OATT Various CL&P System 28 ISO-NE OATT Various CTMEEC System 29 ISO-NE OATT Various CTMEEC System 30 ISO-NE OATT Various GenConn System 31 ISO-NE OATT Various GenConn System ISO-NE OATT Various Granite Reliable Sys ISO-NE OATT NEPCO System Various 25 32 492 492 33 34 0 FERC FORM NO. 1 (ED. 12-90) 19,531 Page 11,843,362 11,843,362 329.1 000364 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 218 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and (j) the total megawatthours received and delivered. FERC Rate Schedule of Tariff Number (e) Point of Receipt (Subsatation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) ISO-NE OATT NEPCO System Various ISO-NE OATT Border of ES System New Hampshire Co-op. ISO-NE OATT Border of ES System New Hampshire Co-op. ISO-NE OATT Various Billing Demand (MW) (h) TRANSFER OF ENERGY MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Line No. 1 809,835 809,835 2 PSNH System 8,095,021 8,095,021 4 ISO-NE OATT Various Unitil System 1,281,966 1,281,966 5 ISO-NE OATT Various Unitil System 6 ISO-NE OATT Various Baldwin Substation 7 ISO-NE OATT Various Baldwin Substation 8 ISO-NE OATT Various NSTAR West System 9 ISO-NE OATT Various NSTAR West System 10 3 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 0 FERC FORM NO. 1 (ED. 12-90) Page 11,843,362 11,843,362 329.2 000365 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 219 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) (Including transactions reffered to as 'wheeling') Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Energy Charges (Other Charges) ($) ($) (l) (m) Demand Charges ($) (k) Line No. Total Revenues ($) (k+l+m) (n) 1 4,187,447 4,187,447 246,086 246,086 2 3 4 5 0 FERC FORM NO. 1 (ED. 12-90) 0 Page 23,313 23,313 6 18,196 18,196 7 10,764 10,764 8 31,467 31,467 9 13,173 13,173 10 19,088 19,088 11 83 83 12 27,649 27,649 13 15,610 15,610 14 10,454 10,454 15 15,731 15,731 16 1,732 1,732 17 2,549 2,549 18 73,167 73,167 19 84,595 84,595 20 477 477 21 894 894 22 58,317 58,317 23 81,163 81,163 24 2,998 2,998 25 114 114 26 597 597 27 1,383 1,383 28 10,910 10,910 29 6,440 6,440 30 10,656 10,656 31 3,954 3,954 32 1,055 1,055 33 41,750 41,750 34 51,213,859 51,213,859 330 000366 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 220 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) (Including transactions reffered to as 'wheeling') Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Energy Charges (Other Charges) ($) ($) (l) (m) Demand Charges ($) (k) Line No. Total Revenues ($) (k+l+m) (n) 78,573 78,573 1 13,332 13,332 2 14,946 14,946 3 1,343 1,343 4 6,362 6,362 5 10,562 10,562 6 5,375 5,375 7 357 357 8 456 456 9 142 142 10 223 223 11 816 816 12 12,499 12,499 13 7,200 7,200 14 15 16 308,071 308,071 17 18 19 27,356,739 27,356,739 20 38,722 38,722 21 312,416 312,416 22 23 24 4,423 4,423 25 6,324 6,324 26 5,770,954 5,770,954 27 8,086,055 8,086,055 28 204,362 204,362 29 292,564 292,564 30 9,613 9,613 31 38,314 38,314 32 125,558 125,558 51,213,859 51,213,859 33 0 FERC FORM NO. 1 (ED. 12-90) 0 Page 330.1 000367 34 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 221 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) (Including transactions reffered to as 'wheeling') Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Energy Charges (Other Charges) ($) ($) (l) (m) Demand Charges ($) (k) Line No. Total Revenues ($) (k+l+m) (n) 176,332 176,332 1 187,519 187,519 2 266,767 266,767 3 4 319,264 319,264 446,732 446,732 5 6 60 60 7 8 341 341 880,167 880,167 9 1,228,564 1,228,564 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 0 FERC FORM NO. 1 (ED. 12-90) 0 Page 51,213,859 51,213,859 330.2 000368 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 222 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 328 Line No.: 7 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 9 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 11 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 14 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 16 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 18 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 20 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 22 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 24 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 31 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328 Line No.: 33 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 1 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 3 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 5 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 7 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 9 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 11 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 13 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 26 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 28 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 30 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.1 Line No.: 32 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.2 Line No.: 1 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.2 Line No.: 3 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.2 Line No.: 4 Column: m Intracompany revenues are not reported on the FERC form. Schedule Page: 328.2 Line No.: 6 Column: m This relates to the 2017 Annual True-up. Page 450.1 FERC FORM NO. 1 (ED. 12-87) 000369 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 223 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 328.2 Line No.: 8 Column: m This relates to the 2017 Annual True-up. Schedule Page: 328.2 Line No.: 10 Column: m This relates to the 2017 Annual True-up. FERC FORM NO. 1 (ED. 12-87) Page 450.2 000370 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 224 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 TRANSMISSION OF ELECTRICITY BY ISO/RTOs 1. Report in Column (a) the Transmission Owner receiving revenue for the transmission of electricity by the ISO/RTO. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in Column (a). 3. In Column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO – Firm Network Service for Others, FNS – Firm Network Transmission Service for Self, LFP – Long-Term Firm Point-to-Point Transmission Service, OLF – Other Long-Term Firm Transmission Service, SFP – Short-Term Firm Point-to-Point Transmission Reservation, NF – Non-Firm Transmission Service, OS – Other Transmission Service and AD- Out-of-Period Adjustments. Use this code for any accounting adjustments or “true-ups” for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. 4. In column (c) identify the FERC Rate Schedule or tariff Number, on separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (b) was provided. 5. In column (d) report the revenue amounts as shown on bills or vouchers. 6. Report in column (e) the total revenues distributed to the entity listed in column (a). Line Payment Received by Statistical FERC Rate Schedule Total Revenue by Rate Total Revenue (Transmission Owner Name) Classification or Tariff Number Schedule or Tarirff No. (a) (b) (c) (d) (e) 1 Not Applicable 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL FERC FORM NO. 1/3-Q (REV 03-07) Page 331 000371 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 225 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) (Including transactions referred to as "wheeling") 1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) TRANSFER OF ENERGY MagawattMagawatthours hours Received Delivered (c) (d) EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Demand Energy Other Total Cost of Charges Charges Charges Transmission ($) ($) ($) ($) (e) (f) (g) (h) 1 Eversource Energy 2 Service Company FNS 7,721,017 7,721,017 OS 198,882 198,882 OS 38,603 38,603 OS 4,719,689 4,719,689 OS 1,213,076 1,213,076 OS 2,277,569 2,277,569 31,659,889 31,659,889 3 4 Vermont Electric 5 Transmission Company 6 7 NSTAR Electric Company 8 9 National Grid 10 11 ISO-NE Sch & Dspch. 12 Ancillary Services 13 14 ISO-NE Reliability 15 16 TOTAL FERC FORM NO. 1/3-Q (REV. 02-04) Page 332 000372 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 226 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) (Including transactions referred to as "wheeling") 1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) TRANSFER OF ENERGY MagawattMagawatthours hours Received Delivered (c) (d) EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Demand Energy Other Total Cost of Charges Charges Charges Transmission ($) ($) ($) ($) (e) (f) (g) (h) 1 Central Maine Power Co. 2 -Wyman #4 OS -3,342 -3,342 FNS 1,515,701 1,515,701 OS 13,319 13,319 OS 644 644 FNS 543,855 543,855 3 4 Green Mountain Power 5 Service Co. 6 7 National Grid 8 -Moore Station 9 National Grid 10 -AES Granite Ridge 11 12 Vermont Electric 13 Power Company, Inc. 14 15 Deferred Transm Expense OS -3,722,184 -3,722,184 16 Retail Transm Deferral OS 17,143,060 17,143,060 31,659,889 31,659,889 TOTAL FERC FORM NO. 1/3-Q (REV. 02-04) Page 332.1 000373 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 227 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 332 Line No.: 2 Column: a Associated Company Schedule Page: 332 Line No.: 5 Column: a Hydro Quebec DC Phase I Support (VT Electric Transmission Co.) Schedule Page: 332 Line No.: 7 Column: a Associated Company Hydro Quebec AC Phase II Support (NSTAR) Schedule Page: 332 Line No.: 9 Column: a Hydro Quebec DC Phase I Support (New England Electric Transmission Corp.) Yearly Activity --------------$ 97,482 Hydro Quebec DC Phase II Support (New England Hydro Transmission Corp.) 1,124,270 Hydro Quebec DC Phase II Support (New England Hydro Transm Electric Co.) 2,770,492 Hydro Quebec AC Phase II Support (New England Power Co.) 504,696 Hydro Quebec Phase II Support - Chester SVC (New England Hydro Transm Corp.) Total FERC FORM NO. 1 (ED. 12-87) 222,749 -------------$ 4,719,689 Page 450.1 000374 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 228 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: Date of Report (Mo, Da, Yr) (1) X An Original / / (2) A Resubmission MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC) Description (a) Line No. 1 Industry Association Dues Year/Period of Report 2018/Q4 End of Amount (b) 104,950 2 Nuclear Power Research Expenses 3 Other Experimental and General Research Expenses 4 Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities 254 5 Oth Expn >=5,000 show purpose, recipient, amount. Group if < $5,000 6 Employee Compensation and Shareholder Expenses 337,687 7 Service Company Rate of Return Net of Overhead 798,780 8 Trustee Fees and Expenses 421,847 9 Bank/Debt Fees and Other 344,662 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL FERC FORM NO. 1 (ED. 12-94) 2,008,180 Page 335 000375 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 229 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405) (Except amortization of aquisition adjustments) 1. Report in section A for the year the amounts for : (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric Plant (Account 405). 2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to compute charges and whether any changes have been made in the basis or rates used from the preceding report year. 3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceding year. Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount, account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant included in any sub-account used. In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the method of averaging used. For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis. 4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related. Line No. Functional Classification (a) 1 Intangible Plant A. Summary of Depreciation and Amortization Charges Amortization of Depreciation Limited Term Expense for Asset Depreciation Expense Electric Plant Retirement Costs (Account 403) (Account 403.1) (Account 404) (b) (d) (c) 6,343,484 2 Steam Production Plant Amortization of Other Electric Plant (Acc 405) (e) Total (f) 6,343,484 935,065 935,065 678,074 678,074 7 Transmission Plant 23,408,074 23,408,074 8 Distribution Plant 52,109,374 52,109,374 3 Nuclear Production Plant 4 Hydraulic Production Plant-Conventional 5 Hydraulic Production Plant-Pumped Storage 6 Other Production Plant 9 Regional Transmission and Market Operation 10 General Plant 9,008,009 34,579 9,042,588 86,138,596 6,378,063 92,516,659 11 Common Plant-Electric 12 TOTAL B. Basis for Amortization Charges Intangible plant amortization relates primarily to computer software which is amortized over 3, 5, 10 or 15 years. General plant amortization includes the amortizaition of leasehold improvements over the life of the lease. FERC FORM NO. 1 (REV. 12-03) Page 336 000376 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 230 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Line No. Account No. (a) 12 Steam Production C. Factors Used in Estimating Depreciation Charges Depreciable Estimated Net Plant Base Avg. Service Salvage (In Thousands) Life (Percent) (b) (c) (d) Applied Depr. rates (Percent) (e) 13 Merrimack 347,520 0.15 14 Newington 73,935 0.05 2,284 0.21 109,457 0.33 15 GSU 16 Schiller Mortality Curve Type (f) Average Remaining Life (g) 17 Wyman 18 Subtotal Production 533,196 19 20 Hydraulic Production 21 Amoskeag LP#1893 6,888 1.48 22 Ayers Island LP#2456 6,177 1.43 23 Canaan LP#7528 2,041 1.56 24 Eastman Falls LP#2457 4,623 2.15 25 Garvins LP#2140 6,093 1.99 26 Gorham LP#2288 1,913 2.02 27 GSU 1,155 6.78 981 1.03 29 Jackman 2,924 1.56 30 Smith LP#2287 4,454 1.42 28 Hookset LP#1913 31 Subtotal Hydraulic 37,249 32 33 Other Production 34 GSU 35 Lost Nation 110 1,835 36 Merrimack 2,492 37 Schiller 1,777 38 White Lake 1,286 39 Subtotal Other Prod 7,500 40 41 Transmission 42 352 57,626 1.53 43 353 556,818 2.00 44 354 15,183 1.46 45 355 390,004 2.25 46 356 99,392 2.36 1,688 1.20 47 357 48 358 49 359 50 Subtotal Transmission FERC FORM NO. 1 (REV. 12-03) 1,120,711 Page 337 000377 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 231 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Line No. Account No. (a) C. Factors Used in Estimating Depreciation Charges Depreciable Estimated Net Plant Base Avg. Service Salvage (In Thousands) Life (Percent) (b) (c) (d) Applied Depr. rates (Percent) (e) Mortality Curve Type (f) Average Remaining Life (g) 12 13 Distribution 14 361 25,516 1.76 15 362 290,681 2.00 16 364 295,523 3.20 17 365 561,423 3.19 18 366 36,931 1.58 19 367 132,263 2.79 20 368 258,627 2.48 21 369 155,081 2.80 22 370 101,373 2.64 23 371 6,602 6.68 24 373 5,590 6.06 25 Subtotal Distribution 1,869,610 26 27 General 28 390 102,730 1.66 29 391 16,994 5.93 30 393 4,030 4.50 31 394 20,491 4.36 32 395 2,459 3.57 33 397 80,797 5.88 34 398 1,446 5.61 35 Subtotal General 228,947 36 37 Intangible 38 303 60,539 39 Subtotal Intangible 60,539 10.29 40 41 Total 3,857,752 42 43 44 45 46 47 48 49 50 FERC FORM NO. 1 (REV. 12-03) Page 337.1 000378 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 232 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 336 Line No.: 1 Column: d The total amount of Intangible Plant Depreciation Expense in Account 404 includes a transmission related component of $421,474 Estimated depreciation accrual on AFUDC Equity for the twelve months ended December 2018(Includes 2018 activity through December) Intangible Plant $5,290 Schedule Page: 336 Line No.: 7 Column: b Estimated depreciation accrual on AFUDC Equity for the twelve months ended December 2018(Includes 2018 activity through December) Transmission Plant $222,537 Schedule Page: 336 Line No.: 10 Column: b The total amount of General Plant Depreciation Expense in Account 403 includes a transmission related component of $3,871,976 Estimated depreciation accrual on AFUDC Equity for the twelve months ended December 2018(Includes 2018 activity through December) General Plant $32,430 FERC FORM NO. 1 (ED. 12-87) Page 450.1 000379 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 233 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of REGULATORY COMMISSION EXPENSES 1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party. 2. Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts deferred in previous years. Line No. Description (Furnish name of regulatory commission or body the docket or case number and a description of the case) (a) 1 Proportionate share of expenses of the Assessed by Regulatory Commission (b) Expenses of Utility (c) Total Expense for Current Year (b) + (c) (d) Deferred in Account 182.3 at Beginning of Year (e) 2 New Hampshire Public Utilities Commission, 3 State of New Hampshire 5,070,408 2,575 5,072,983 4 5 Proportionate share of expenses of the 6 New Hampshire Public Utility Commission in 7 connection with Consultant Fees 430,779 430,779 8 9 Proportionate share of expenses of the 10 Federal Energy Regulatory Commissions (FERC) 11 in Connection FERC Assessment Order No. 472 1,028,275 6,416 1,034,691 6,529,462 8,991 6,538,453 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL FERC FORM NO. 1 (ED. 12-96) Page 350 000380 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 234 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of REGULATORY COMMISSION EXPENSES (Continued) 3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization. 4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts. 5. Minor items (less than $25,000) may be grouped. EXPENSES INCURRED DURING YEAR CURRENTLY CHARGED TO Account Amount Department No. (f) (g) (h) AMORTIZED DURING YEAR Deferred to Account 182.3 (i) Contra Account Amount (j) (k) Deferred in Account 182.3 End of Year (l) Line No. 1 2 Electrical 928 5,072,983 3 4 5 6 Electrical 928 430,779 7 8 9 10 Electrical 928 1,034,691 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 6,538,453 FERC FORM NO. 1 (ED. 12-96) 46 Page 351 000381 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 235 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES 1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D & D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(Identify recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to others (See definition of research, development, and demonstration in Uniform System of Accounts). 2. Indicate in column (a) the applicable classification, as shown below: Classifications: A. Electric R, D & D Performed Internally: (1) Generation a. hydroelectric i. Recreation fish and wildlife ii Other hydroelectric b. Fossil-fuel steam c. Internal combustion or gas turbine d. Nuclear e. Unconventional generation f. Siting and heat rejection (2) Transmission Line Classification No. (a) a. Overhead b. Underground (3) Distribution (4) Regional Transmission and Market Operation (5) Environment (other than equipment) (6) Other (Classify and include items in excess of $50,000.) (7) Total Cost Incurred B. Electric, R, D & D Performed Externally: (1) Research Support to the electrical Research Council or the Electric Power Research Institute Description (b) 1 Electric Utility RD&D Performed Internally 2 3 4 5 Electric Utility RD&D Performed Externally 6 7 B. (1) EPRI 8 9 10 11 Total 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO. 1 (ED. 12-87) Page 352 000382 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 236 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES (Continued) (2) Research Support to Edison Electric Institute (3) Research Support to Nuclear Power Groups (4) Research Support to Others (Classify) (5) Total Cost Incurred 3. Include in column (c) all R, D & D items performed internally and in column (d) those items performed outside the company costing $50,000 or more, briefly describing the specific area of R, D & D (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc.). Group items under $50,000 by classifications and indicate the number of items grouped. Under Other, (A (6) and B (4)) classify items by type of R, D & D activity. 4. Show in column (e) the account number charged with expenses during the year or the account to which amounts were capitalized during the year, listing Account 107, Construction Work in Progress, first. Show in column (f) the amounts related to the account charged in column (e) 5. Show in column (g) the total unamortized accumulating of costs of projects. This total must equal the balance in Account 188, Research, Development, and Demonstration Expenditures, Outstanding at the end of the year. 6. If costs have not been segregated for R, D &D activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by "Est." 7. Report separately research and related testing facilities operated by the respondent. Costs Incurred Internally Costs Incurred Externally Current Year Current Year (c) (d) Unamortized Accumulation (g) AMOUNTS CHARGED IN CURRENT YEAR Account (e) Amount (f) Line No. 1 2 3 4 5 6 34,877 Various 34,877 7 8 9 10 34,877 34,877 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO. 1 (ED. 12-87) Page 353 000383 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 237 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of DISTRIBUTION OF SALARIES AND WAGES Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 Classification Direct Payroll Distribution (b) (a) Electric Operation Production Transmission Regional Market Distribution Customer Accounts Customer Service and Informational Sales Administrative and General TOTAL Operation (Enter Total of lines 3 thru 10) Maintenance Production Transmission Regional Market Distribution Administrative and General TOTAL Maintenance (Total of lines 13 thru 17) Total Operation and Maintenance Production (Enter Total of lines 3 and 13) Transmission (Enter Total of lines 4 and 14) Regional Market (Enter Total of Lines 5 and 15) Distribution (Enter Total of lines 6 and 16) Customer Accounts (Transcribe from line 7) Customer Service and Informational (Transcribe from line 8) Sales (Transcribe from line 9) Administrative and General (Enter Total of lines 10 and 17) TOTAL Oper. and Maint. (Total of lines 20 thru 27) Gas Operation Production-Manufactured Gas Production-Nat. Gas (Including Expl. and Dev.) Other Gas Supply Storage, LNG Terminaling and Processing Transmission Distribution Customer Accounts Customer Service and Informational Sales Administrative and General TOTAL Operation (Enter Total of lines 31 thru 40) Maintenance Production-Manufactured Gas Production-Natural Gas (Including Exploration and Development) Other Gas Supply Storage, LNG Terminaling and Processing Transmission FERC FORM NO. 1 (ED. 12-88) Page Allocation of Payroll charged for Clearing Accounts (c) Total (d) 698,145 1,706,983 15,726,549 2,337,082 1,240,054 19,745,613 41,454,426 1,167,723 626,029 15,885,627 89,506 17,768,885 1,865,868 2,333,012 31,612,176 2,337,082 1,240,054 19,835,119 59,223,311 974,830 60,198,141 354 000384 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 238 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of DISTRIBUTION OF SALARIES AND WAGES (Continued) Line No. 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 Classification Direct Payroll Distribution (b) (a) Distribution Administrative and General TOTAL Maint. (Enter Total of lines 43 thru 49) Total Operation and Maintenance Production-Manufactured Gas (Enter Total of lines 31 and 43) Production-Natural Gas (Including Expl. and Dev.) (Total lines 32, Other Gas Supply (Enter Total of lines 33 and 45) Storage, LNG Terminaling and Processing (Total of lines 31 thru Transmission (Lines 35 and 47) Distribution (Lines 36 and 48) Customer Accounts (Line 37) Customer Service and Informational (Line 38) Sales (Line 39) Administrative and General (Lines 40 and 49) TOTAL Operation and Maint. (Total of lines 52 thru 61) Other Utility Departments Operation and Maintenance TOTAL All Utility Dept. (Total of lines 28, 62, and 64) Utility Plant Construction (By Utility Departments) Electric Plant Gas Plant Other (provide details in footnote): TOTAL Construction (Total of lines 68 thru 70) Plant Removal (By Utility Departments) Electric Plant Gas Plant Other (provide details in footnote): TOTAL Plant Removal (Total of lines 73 thru 75) Other Accounts (Specify, provide details in footnote): 146 Accounts Receivable from Associted Companies 152 Fuel Expense Clearing 154 Materials amd Supplies - Other 163 Stores Clearing 183 Prelim Survey & Investigation Charge 184 Clearing Accounts 185 Temporary Service 186 Miscellaneous Deferred Debits 228 Inj & Dam Reserve 242 Other Current Liability 254 Environmental Regulatory Obligation 421 Miscellaneous Nonoperating Income 426 Miscellaneous Income Deductions FERC FORM NO. 1 (ED. 12-88) (d) 974,830 60,198,141 30,078,302 2,219,157 32,297,459 30,078,302 2,219,157 32,297,459 2,463,793 109,792 2,573,585 2,463,793 109,792 2,573,585 17,878,784 109,644,190 Page Total 59,223,311 13,613,217 12,353 565 1,778,472 14,677 1,523,799 135,859 443,635 9,760 309,793 27,774 382 8,498 TOTAL Other Accounts TOTAL SALARIES AND WAGES Allocation of Payroll charged for Clearing Accounts (c) 13,613,217 -12,353 565 -1,778,472 14,677 -1,523,799 5,105 5,740 -3,303,779 140,964 449,375 9,760 309,793 27,774 382 8,498 14,575,005 109,644,190 355 000385 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 239 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 COMMON UTILITY PLANT AND EXPENSES 1. Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by accounts as provided by Plant Instruction 13, Common Utility Plant, of the Uniform System of Accounts. Also show the allocation of such plant costs to the respective departments using the common utility plant and explain the basis of allocation used, giving the allocation factors. 2. Furnish the accumulated provisions for depreciation and amortization at end of year, showing the amounts and classifications of such accumulated provisions, and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate, including explanation of basis of allocation and factors used. 3. Give for the year the expenses of operation, maintenance, rents, depreciation, and amortization for common utility plant classified by accounts as provided by the Uniform System of Accounts. Show the allocation of such expenses to the departments using the common utility plant to which such expenses are related. Explain the basis of allocation used and give the factors of allocation. 4. Give date of approval by the Commission for use of the common utility plant classification and reference to order of the Commission or other authorization. Not Applicable FERC FORM NO. 1 (ED. 12-87) Page 356 000386 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 240 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of AMOUNTS INCLUDED IN ISO/RTO SETTLEMENT STATEMENTS 1. The respondent shall report below the details called for concerning amounts it recorded in Account 555, Purchase Power, and Account 447, Sales for Resale, for items shown on ISO/RTO Settlement Statements. Transactions should be separately netted for each ISO/RTO administered energy market for purposes of determining whether an entity is a net seller or purchaser in a given hour. Net megawatt hours are to be used as the basis for determining whether a net purchase or sale has occurred. In each monthly reporting period, the hourly sale and purchase net amounts are to be aggregated and separately reported in Account 447, Sales for Resale, or Account 555, Purchased Power, respectively. Description of Item(s) Line No. (a) Balance at End of Quarter 1 (b) Balance at End of Quarter 2 (c) Balance at End of Quarter 3 (d) Balance at End of Year (e) 1 Energy 2 Net Purchases (Account 555) 3 Net Sales (Account 447) 4 Transmission Rights 18,361,547 ( 19,682,223) ( 5 Ancillary Services 567,308) 20,475,325 ( 26,336,464) ( 665,242 20,637,845 ( 505,919) 33,944,748) ( 845,506 20,842,293 ( 505,919) 41,961,560) ( 816,499 505,919) 808,578 6 Other Items (list separately) 7 Auction Revenue Rights 8 NCPC Day Ahead 9 Windstream/Sprint Charges 10 Winter Reliability Program 11 Forward Capacity Market ( 108,610) ( 161,753) ( 165,460) 142,650 176,890 176,899 16,820 18,412 440 654,382 ( 355,579) 15,884,947 10,286,891 15,367,447 4,443,309 ( ( 165,480) 176,879 1,224 359,529) ( 359,530) 2,858,634 ( 2,513,608) 10,485,339) ( 23,677,123) 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL FERC FORM NO. 1/3-Q (NEW. 12-05) Page ( 397 000387 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 241 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of PURCHASES AND SALES OF ANCILLARY SERVICES Report the amounts for each type of ancillary service shown in column (a) for the year as specified in Order No. 888 and defined in the respondents Open Access Transmission Tariff. In columns for usage, report usage-related billing determinant and the unit of measure. (1) On line 1 columns (b), (c), (d), (e), (f) and (g) report the amount of ancillary services purchased and sold during the year. (2) On line 2 columns (b) (c), (d), (e), (f), and (g) report the amount of reactive supply and voltage control services purchased and sold during the year. (3) On line 3 columns (b) (c), (d), (e), (f), and (g) report the amount of regulation and frequency response services purchased and sold during the year. (4) On line 4 columns (b), (c), (d), (e), (f), and (g) report the amount of energy imbalance services purchased and sold during the year. (5) On lines 5 and 6, columns (b), (c), (d), (e), (f), and (g) report the amount of operating reserve spinning and supplement services purchased and sold during the period. (6) On line 7 columns (b), (c), (d), (e), (f), and (g) report the total amount of all other types ancillary services purchased or sold during the year. Include in a footnote and specify the amount for each type of other ancillary service provided. Amount Purchased for the Year Line No. Type of Ancillary Service (a) Amount Sold for the Year Usage - Related Billing Determinant Unit of Number of Units Dollars Measure (b) (c) (d) Usage - Related Billing Determinant Unit of Number of Units Dollars Measure (e) (f) (g) 1 Scheduling, System Control and Dispatch $/mw 4,032,899 $/mw 38,721 2 Reactive Supply and Voltage $/mw 1,331,814 $/mvar 150,955 3 Regulation and Frequency Response $/mwh 216,076 41,711 $/mwh 4,596,667 180,861 $/mwh 6,640,528 4 Energy Imbalance 1,299 5 Operating Reserve - Spinning 6 Operating Reserve - Supplement $/mwh&$/mw 689,683 $/mwh&$/mw 7 Other $/mw 914,946 $/mw 8 Total (Lines 1 thru 7) FERC FORM NO. 1 (New 2-04) 41,711 11,782,085 180,861 95,883 142,156 7,069,542 Page 398 000388 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 242 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 398 Line No.: 1 Column: b Data is not readily available. Schedule Page: 398 Line No.: 1 Column: e Data is not readily available. Schedule Page: 398 Line No.: 2 Column: b Data is not readily available. Schedule Page: 398 Line No.: 2 Column: e Data is not readily available. Schedule Page: 398 Line No.: 3 Column: b Data is not readily available. Schedule Page: 398 Line No.: 5 Column: d Allocation of Operating Reserves is not Schedule Page: 398 Line No.: 5 Column: g Allocation of Operating Reserves is not Schedule Page: 398 Line No.: 6 Column: b Data is not readily available. Schedule Page: 398 Line No.: 6 Column: d Allocation of Operating Reserves is not Schedule Page: 398 Line No.: 6 Column: e Data is not readily available. Schedule Page: 398 Line No.: 6 Column: g Allocation of Operating Reserves is not Schedule Page: 398 Line No.: 7 Column: b Data is not readily available. Schedule Page: 398 Line No.: 7 Column: e Data is not readily available. FERC FORM NO. 1 (ED. 12-87) readily available. readily available. readily available. readily available. Page 450.1 000389 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 243 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission MONTHLY TRANSMISSION SYSTEM PEAK LOAD Name of Respondent Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of (1) Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system. (2) Report on Column (b) by month the transmission system's peak load. (3) Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). (4) Report on Columns (e) through (j) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for the definition of each statistical classification. NAME OF SYSTEM: Line No. Month Monthly Peak MW - Total Day of Monthly Peak (a) (b) (c) Hour of Firm Network Monthly Service for Self Peak (d) Firm Network Service for Others Long-Term Firm Point-to-point Reservations Other LongTerm Firm Service Short-Term Firm Point-to-point Reservation Other Service (f) (g) (h) (i) (j) (e) 1 January 1,860 5 18 1,294 438 128 2 February 1,764 7 18 1,204 384 176 3 March 1,585 7 18 1,126 331 128 3,624 1,153 432 4 Total for Quarter 1 5 April 1,480 3 20 1,037 315 128 6 May 1,669 29 18 1,142 314 213 7 June 2,031 18 17 1,416 402 213 3,595 1,031 554 8 Total for Quarter 2 9 July 2,108 2 17 1,529 451 128 10 August 2,174 29 17 1,672 501 1 11 September 1,929 6 15 1,499 430 4,700 1,382 13 October 1,470 10 19 1,141 329 14 November 1,729 15 18 1,153 363 213 15 December 1,868 18 18 1,244 411 213 3,538 1,103 426 15,457 4,669 1,541 12 Total for Quarter 3 16 Total for Quarter 4 129 17 Total Year to Date/Year FERC FORM NO. 1/3-Q (NEW. 07-04) Page 400 000390 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 244 of 282 Name of Respondent Public Service Company of New Hampshire This Report Is: Date of Report (Mo, Da, Yr) (1) X An Original / / (2) A Resubmission MONTHLY ISO/RTO TRANSMISSION SYSTEM PEAK LOAD Year/Period of Report 2018/Q4 End of (1) Report the monthly peak load on the respondent's transmission system. If the Respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system. (2) Report on Column (b) by month the transmission system's peak load. (3) Report on Column (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). (4) Report on Columns (e) through (i) by month the system’s transmission usage by classification. Amounts reported as Through and Out Service in Column (g) are to be excluded from those amounts reported in Columns (e) and (f). (5) Amounts reported in Column (j) for Total Usage is the sum of Columns (h) and (i). NAME OF SYSTEM: Line No. Not Applicable Monthly Peak MW - Total Day of Monthly Peak Hour of Monthly Peak Imports into ISO/RTO Exports from ISO/RTO Through and Out Service Network Service Usage Point-to-Point Service Usage Total Usage Month (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) 1 January 2 February 3 March 4 Total for Quarter 1 5 April 6 May 7 June 8 Total for Quarter 2 9 July 10 August 11 September 12 Total for Quarter 3 13 October 14 November 15 December 16 Total for Quarter 4 17 Total Year to Date/Year FERC FORM NO. 1/3-Q (NEW. 07-04) Page 400a 000391 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 245 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of ELECTRIC ENERGY ACCOUNT Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year. Line No. Item MegaWatt Hours (a) (b) 1 SOURCES OF ENERGY 7,914,786 Interdepartmental Sales) 12 instruction 4, page 311.) 242,123 24 Non-Requirements Sales for Resale (See 876,376 instruction 4, page 311.) 7 Other 25 Energy Furnished Without Charge 8 Less Energy for Pumping 412,262 26 Energy Used by the Company (Electric Dept Only, Excluding Station Use) through 8) 10 Purchases (b) 23 Requirements Sales for Resale (See 6 Hydro-Pumped Storage 9 Net Generation (Enter Total of lines 3 MegaWatt Hours (a) 22 Sales to Ultimate Consumers (Including 170,139 4 Nuclear 5 Hydro-Conventional Item 21 DISPOSITION OF ENERGY 2 Generation (Excluding Station Use): 3 Steam Line No. 8,726,186 27 Total Energy Losses 28 TOTAL (Enter Total of Lines 22 Through 11 Power Exchanges: 347,274 9,138,448 27) (MUST EQUAL LINE 20) 12 Received 13 Delivered 14 Net Exchanges (Line 12 minus line 13) 15 Transmission For Other (Wheeling) 16 Received 11,843,362 17 Delivered 11,843,362 18 Net Transmission for Other (Line 16 minus line 17) 19 Transmission By Others Losses 20 TOTAL (Enter Total of lines 9, 10, 14, 18 9,138,448 and 19) FERC FORM NO. 1 (ED. 12-90) Page 401a 000392 This Report Is: (1) X An Original (2) A Resubmission MONTHLY PEAKS AND OUTPUT Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 246 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 1. Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required information for each non- integrated system. 2. Report in column (b) by month the system’s output in Megawatt hours for each month. 3. Report in column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales. 4. Report in column (d) by month the system’s monthly maximum megawatt load (60 minute integration) associated with the system. 5. Report in column (e) and (f) the specified information for each monthly peak load reported in column (d). NAME OF SYSTEM: Line No. Month (a) Total Monthly Energy (b) Monthly Non-Requirments Sales for Resale & Associated Losses (c) MONTHLY PEAK Megawatts (See Instr. 4) (d) Day of Month (e) Hour (f) 29 January 887,488 126,903 1,358 2 1800 30 February 648,665 16,686 1,204 7 1800 31 March 697,459 26,137 1,130 7 1900 32 April 708,806 99,273 1,067 16 1800 33 May 724,877 98,552 1,148 31 1800 34 June 736,279 75,191 1,416 18 1700 35 July 899,244 90,286 1,614 5 1800 36 August 905,990 93,052 1,671 29 1800 37 September 728,628 63,958 1,555 6 1400 38 October 697,804 53,478 1,141 10 1900 39 November 719,387 62,033 1,169 14 1800 40 December 783,821 70,827 1,244 18 1800 9,138,448 876,376 41 TOTAL FERC FORM NO. 1 (ED. 12-90) Page 401b 000393 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 247 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. If any employees attend more than one plant, report on line 11 the approximate average number of employees assignable to each plant. 6. If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct. 7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 Item (a) Kind of Plant (Internal Comb, Gas Turb, Nuclear Type of Constr (Conventional, Outdoor, Boiler, etc) Year Originally Constructed Year Last Unit was Installed Total Installed Cap (Max Gen Name Plate Ratings-MW) Net Peak Demand on Plant - MW (60 minutes) Plant Hours Connected to Load Net Continuous Plant Capability (Megawatts) When Not Limited by Condenser Water When Limited by Condenser Water Average Number of Employees Net Generation, Exclusive of Plant Use - KWh Cost of Plant: Land and Land Rights Structures and Improvements Equipment Costs Asset Retirement Costs Total Cost Cost per KW of Installed Capacity (line 17/5) Including Production Expenses: Oper, Supv, & Engr Fuel Coolants and Water (Nuclear Plants Only) Steam Expenses Steam From Other Sources Steam Transferred (Cr) Electric Expenses Misc Steam (or Nuclear) Power Expenses Rents Allowances Maintenance Supervision and Engineering Maintenance of Structures Maintenance of Boiler (or reactor) Plant Maintenance of Electric Plant Maintenance of Misc Steam (or Nuclear) Plant Total Production Expenses Expenses per Net KWh Fuel: Kind (Coal, Gas, Oil, or Nuclear) Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate) Quantity (Units) of Fuel Burned Avg Heat Cont - Fuel Burned (btu/indicate if nuclear) Avg Cost of Fuel/unit, as Delvd f.o.b. during year Average Cost of Fuel per Unit Burned Average Cost of Fuel Burned per Million BTU Average Cost of Fuel Burned per KWh Net Gen Average BTU per KWh Net Generation FERC FORM NO. 1 (REV. 12-03) Plant Name: Plant Name: (b) (c) 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 Page 402 000394 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 248 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Year/Period of Report End of 2018/Q4 STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the report period and other physical and operating characteristics of plant. Plant Plant Plant Line Name: Name: Name: No. (d) (e) (f) 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 FERC FORM NO. 1 (REV. 12-03) 0 0 0.000 0.000 0.000 0.000 0.000 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 0 0 0.000 0.000 0.000 0.000 0.000 Page 403 000395 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 249 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available specifying period. 4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant. Line No. Item (a) FERC Licensed Project No. Plant Name: (b) FERC Licensed Project No. Plant Name: (c) 0 0 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor) 3 Year Originally Constructed 4 Year Last Unit was Installed 0.00 0.00 6 Net Peak Demand on Plant-Megawatts (60 minutes) 5 Total installed cap (Gen name plate Rating in MW) 0 0 7 Plant Hours Connect to Load 0 0 8 Net Plant Capability (in megawatts) 9 (a) Under Most Favorable Oper Conditions 0 0 10 (b) Under the Most Adverse Oper Conditions 0 0 11 Average Number of Employees 0 0 12 Net Generation, Exclusive of Plant Use - Kwh 0 0 13 Cost of Plant 14 Land and Land Rights 0 0 15 Structures and Improvements 0 0 16 Reservoirs, Dams, and Waterways 0 0 17 Equipment Costs 0 0 18 Roads, Railroads, and Bridges 0 0 19 Asset Retirement Costs 0 0 20 TOTAL cost (Total of 14 thru 19) 0 0 21 Cost per KW of Installed Capacity (line 20 / 5) 0.0000 0.0000 22 Production Expenses 23 Operation Supervision and Engineering 0 0 24 Water for Power 0 0 25 Hydraulic Expenses 0 0 26 Electric Expenses 0 0 27 Misc Hydraulic Power Generation Expenses 0 0 28 Rents 0 0 29 Maintenance Supervision and Engineering 0 0 30 Maintenance of Structures 0 0 31 Maintenance of Reservoirs, Dams, and Waterways 0 0 32 Maintenance of Electric Plant 0 0 33 Maintenance of Misc Hydraulic Plant 0 0 34 Total Production Expenses (total 23 thru 33) 0 0 0.0000 0.0000 35 Expenses per net KWh FERC FORM NO. 1 (REV. 12-03) Page 406 000396 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 250 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Year/Period of Report 2018/Q4 End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. FERC Licensed Project No. Plant Name: (d) FERC Licensed Project No. Plant Name: (e) 0 FERC Licensed Project No. Plant Name: (f) 0 0 Line No. 1 2 3 4 0.00 0.00 0.00 5 0 0 0 6 0 0 0 7 8 0 0 0 9 0 0 0 10 0 0 0 11 0 0 0 12 13 0 0 0 14 0 0 0 15 0 0 0 16 0 0 0 17 0 0 0 18 0 0 0 19 0 0 0 20 0.0000 0.0000 0.0000 21 0 0 0 23 0 0 0 24 0 0 0 25 0 0 0 26 0 0 0 27 0 0 0 28 0 0 0 29 0 0 0 30 0 0 0 31 0 0 0 32 0 0 0 33 0 0 0 34 0.0000 0.0000 0.0000 35 22 FERC FORM NO. 1 (REV. 12-03) Page 407 000397 Name of Respondent This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 251 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants) 1. Large plants and pumped storage plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operating under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. Give project number. 3. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 4. If a group of employees attends more than one generating plant, report on line 8 the approximate average number of employees assignable to each plant. 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power System Control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." Line No. Item FERC Licensed Project No. Plant Name: (a) (b) 1 Type of Plant Construction (Conventional or Outdoor) 2 Year Originally Constructed 3 Year Last Unit was Installed 4 Total installed cap (Gen name plate Rating in MW) 5 Net Peak Demaind on Plant-Megawatts (60 minutes) 6 Plant Hours Connect to Load While Generating 7 Net Plant Capability (in megawatts) 8 Average Number of Employees 9 Generation, Exclusive of Plant Use - Kwh 10 Energy Used for Pumping 11 Net Output for Load (line 9 - line 10) - Kwh 12 Cost of Plant 13 Land and Land Rights 14 Structures and Improvements 15 Reservoirs, Dams, and Waterways 16 Water Wheels, Turbines, and Generators 17 Accessory Electric Equipment 18 Miscellaneous Powerplant Equipment 19 Roads, Railroads, and Bridges 20 Asset Retirement Costs 21 Total cost (total 13 thru 20) 22 Cost per KW of installed cap (line 21 / 4) 23 Production Expenses 24 Operation Supervision and Engineering 25 Water for Power 26 Pumped Storage Expenses 27 Electric Expenses 28 Misc Pumped Storage Power generation Expenses 29 Rents 30 Maintenance Supervision and Engineering 31 Maintenance of Structures 32 Maintenance of Reservoirs, Dams, and Waterways 33 Maintenance of Electric Plant 34 Maintenance of Misc Pumped Storage Plant 35 Production Exp Before Pumping Exp (24 thru 34) 36 Pumping Expenses 37 Total Production Exp (total 35 and 36) 38 Expenses per KWh (line 37 / 9) FERC FORM NO. 1 (REV. 12-03) Page 408 000398 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 252 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report End of 2018/Q4 PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants) (Continued) 6. Pumping energy (Line 10) is that energy measured as input to the plant for pumping purposes. 7. Include on Line 36 the cost of energy used in pumping into the storage reservoir. When this item cannot be accurately computed leave Lines 36, 37 and 38 blank and describe at the bottom of the schedule the company's principal sources of pumping power, the estimated amounts of energy from each station or other source that individually provides more than 10 percent of the total energy used for pumping, and production expenses per net MWH as reported herein for each source described. Group together stations and other resources which individually provide less than 10 percent of total pumping energy. If contracts are made with others to purchase power for pumping, give the supplier contract number, and date of contract. FERC Licensed Project No. Plant Name: (c) FERC Licensed Project No. Plant Name: (d) Line No. FERC Licensed Project No. Plant Name: (e) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO. 1 (REV. 12-03) Page 409 000399 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 253 of 282 This Report Is: Date of Report (1) (Mo, Da, Yr) X An Original / / (2) A Resubmission GENERATING PLANT STATISTICS (Small Plants) Year/Period of Report 2018/Q4 End of 1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped storage plants of less than 10,000 Kw installed capacity (name plate rating). 2. Designate any plant leased from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project, give project number in footnote. Net Peak Year Installed Capacity Net Generation Line Demand Orig. Name Plate Rating Cost of Plant Name of Plant Excluding MW Const. No. (In MW) Plant Use (60 min.) (a) (b) (c) (d) (e) (f) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO. 1 (REV. 12-03) Page 410 000400 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 254 of 282 This Report Is: Date of Report Year/Period of Report (1) (Mo, Da, Yr) X An Original 2018/Q4 End of / / (2) A Resubmission GENERATING PLANT STATISTICS (Small Plants) (Continued) 3. List plants appropriately under subheadings for steam, hydro, nuclear, internal combustion and gas turbine plants. For nuclear, see instruction 11, Page 403. 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 5. If any plant is equipped with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant. Name of Respondent Public Service Company of New Hampshire Plant Cost (Incl Asset Retire. Costs) Per MW (g) Operation Exc'l. Fuel (h) Production Expenses Fuel (i) Maintenance (j) Kind of Fuel (k) Fuel Costs (in cents Line (per Million Btu) No. (l) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO. 1 (REV. 12-03) Page 411 000401 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 255 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. DESIGNATION Line No. From (a) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 VOLTAGE (KV) (Indicate where other than 60 cycle, 3 phase) To (b) Operating (c) Newington Station Timber Swamp Eliot S/S 345.00 Deerfield S/S Newington 345.00 Newington Timber Swamp S/S 345.00 Scobie Pond S/S 345.00 Seabrook Station Seabrook Station NH/MA State Line (Sandy Pond S/S) Scobie Pond S/S Timber Swamp S/S Scobie Pond S/S Deerfield S/S 345.00 Amherst S/S Fitzwilliams S/S 345.00 Fitzwilliams S/S NH/VT State Line (Vernon/VELCO) 345.00 Scobie Pond S/S Eagle S/S Vernon (VELCO) Eagle S/S Amherst S/S Northfield Mountain Station 345.00 345.00 345.00 Deerfield S/S NH/ME State Line (Buxton S/S) NH/ME State Line (Buxton S/S) NH/MA State Line 345.00 Scobie Pond S/S Seabrook Station FERC FORM NO. 1 (ED. 12-87) Page Designed (d) Number Of Circuits (h) 4.74 0.07 0.17 0.50 1.04 14.90 3.60 0.10 0.14 0.50 10.24 2.54 18.24 0.05 29.75 2.30 1.92 18.43 0.19 30.90 0.14 0.79 18.39 0.76 1.17 9.76 6.74 0.83 0.04 9.84 18.66 0.03 37.12 1 345.00 345.00 SCHF SCSP DCSP SCSPHF DCLT 345.00 SCHF SCSP DCSP SCSPHF DCLT 345.00 SCSPHF SCSP 345.00 SCHF SCSPHF 345.00 SCSPHF 345.00 SCSP SCSPHF 345.00 SCHF SCSPHF 345.00 SCHF SCSPHF LSCHF 345.00 SCHF DCLT LSCHF 345.00 SCHF 345.00 SCHF 345.00 DCLT DCLT SCHF 345.00 SCHF SCSPHF 345.00 SCHF 345.00 345.00 SCSPHF 7.70 1 TOTAL 1,040.95 124 345.00 345.00 36 LENGTH (Pole miles) (In the case of underground lines report circuit miles) Supporting On Structure On Structures of Another of Line Structure Line Designated (e) (g) (f) Type of 1 1 1 1 1 1 1 1 1 1 1 1 1 422 000402 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 256 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. DESIGNATION Line No. From (a) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Eliot S/S Scobie Pond S/S VOLTAGE (KV) (Indicate where other than 60 cycle, 3 phase) To (b) Operating (c) CMP Border STR 89 (Hudson, NH) 345.00 LENGTH (Pole miles) (In the case of underground lines report circuit miles) Supporting On Structure On Structures of Another of Line Structure Line Designated (e) (g) (f) Type of Designed (d) 345.00 SCSP 345.00 TOTAL 345,000 VOLTS Merrimack Station Dunbarton Tap 230.00 345.00 SCHF TOTAL 230,000 VOLTS 115 KV Overhead Lines 115.00 115.00 Number Of Circuits (h) 0.15 9.80 1 1 262.24 17 8.46 1 8.46 1 770.25 106 1,040.95 124 Oper. & Maint. Transm. Line TOTAL 36 FERC FORM NO. 1 (ED. 12-87) Page 422.1 000403 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 257 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material (i) 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 1-4500 ACSR 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 2-1113 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-2156 ACSR 2-1113 ACSR 2-1113 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR 2500 AACSR 2-850.8 ACSR 2-850.8 ACSR 2500 AACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR 2-850.8 ACSR EXPENSES, EXCEPT DEPRECIATION AND TAXES Land rights, and clearing right-of-way) Land (j) Construction and Other Costs (k) Total Cost Operation Expenses (m) (l) 5,225,209 5,225,209 1,196,136 21,445,028 22,641,164 801,246 6,688,491 7,489,737 1,020,580 18,493,203 19,513,783 2,921,412 708,799 11,872,330 2,486,773 14,793,742 3,195,572 5,976,362 5,976,362 807,165 23,903,123 24,710,288 356,962 25,038,247 25,395,209 395,940 8,468,897 4,385,453 15,905,612 8,864,837 4,385,453 16,129,477 5,965,526 5,965,526 908,643 20,969,338 21,877,981 729,609 3,491,422 4,221,031 15,149,829 577,240,810 592,390,639 223,865 FERC FORM NO. 1 (ED. 12-87) Page Maintenance Expenses (n) Rents Total Expenses (p) (o) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 303,130 8,571,933 16,117 8,891,180 36 423 000404 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 258 of 282 This Report Is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material (i) Land (j) 2-1590 ACSR 2-1590 ACSS 795 ACSR EXPENSES, EXCEPT DEPRECIATION AND TAXES Land rights, and clearing right-of-way) Construction and Other Costs (k) Total Cost Operation Expenses (m) (l) 346,475 23,414,363 346,475 23,414,363 10,070,357 204,075,852 214,146,209 112,406 6,496,249 6,608,655 112,406 6,496,249 6,608,655 4,967,066 366,668,709 371,635,775 15,149,829 FERC FORM NO. 1 (ED. 12-87) 577,240,810 592,390,639 Page Maintenance Expenses (n) Rents Total Expenses (p) (o) 303,130 8,571,933 16,117 303,130 8,571,933 16,117 Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 8,891,180 35 8,891,180 36 423.1 000405 Name of Respondent Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 259 of 282 This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSMISSION LINES ADDED DURING YEAR 1. Report below the information called for concerning Transmission lines added or altered during the year. It is not necessary to report minor revisions of lines. 2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual costs of competed construction are not readily available for reporting columns (l) to (o), it is permissible to report in these columns the Line No. LINE DESIGNATION From To (a) (b) Line Length in Miles (c) SUPPORTING STRUCTURE Average Type Number per Miles (d) (e) CIRCUITS PER STRUCTURE Present Ultimate (f) (g) 1 2 Scobie Pond S/S Str 89 3 (Hudson, NH) 9.80 Steel H Frame 10.00 1 1 10.00 1 1 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 TOTAL FERC FORM NO. 1 (REV. 12-03) 9.80 Page 424 000406 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 260 of 282 Date of Report (Mo, Da, Yr) / / This Report Is: (1) X An Original (2) A Resubmission Year/Period of Report 2018/Q4 End of TRANSMISSION LINES ADDED DURING YEAR (Continued) costs. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and Trails, in column (l) with appropriate footnote, and costs of Underground Conduit in column (m). 3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase, indicate such other characteristic. CONDUCTORS Size Specification (h) (i) Configuration and Spacing (j) Voltage KV (Operating) (k) Land and Land Rights (l) LINE COST Poles, Towers Conductors Asset and Fixtures and Devices Retire. Costs (n) (o) (m) Total Line No. (p) 1 1590 ACSS 54/19 345 23,414,363 23,414,363 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 23,414,363 FERC FORM NO. 1 (REV. 12-03) Page 23,414,363 425 000407 44 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 261 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 424 Line No.: 2 Column: m 345kV Line 3124; Construction completed, not classified. FERC FORM NO. 1 (ED. 12-87) Page 450.1 000408 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 262 of 282 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Line No. Name and Location of Substation Character of Substation (a) 1 TRANSMISSION SUBSTATIONS (NO DISTRIBUTION) (b) VOLTAGE (In MVa) Primary (c) 2 Curtisville Unattended 3 Deerfield, Deerfield Unattended 345.00 4 Eagle, Merrimack Unattended 115.00 Secondary (d) Tertiary (e) 115.00 115.00 5 Eagle, Merrimack Unattended 345.00 6 Eastport, Rochester Unattended 115.00 115.00 7 Eliot, Eliot - Maine Unattended 345.00 8 Farmwood, Concord Unattended 115.00 9 Fitzwilliams, Fitzwilliams Unattended 345.00 10 Huckins Hill, Holderness Unattended 115.00 11 Littleton, Littleton Unattended 230.00 115.00 12 Merrimack Transmission, Bow Unattended 230.00 115.00 13 Newington Station, Newington Unattended 345.00 24.00 14 North Merrimack, Merrimack Unattended 115.00 15 Paris, Dummer Unattended 115.00 16 Peaslee, Kingston Unattended 115.00 17 Power Street, Hudson Unattended 115.00 18 Pulpit Rock, Chester Unattended 115.00 19 Scobie Pond Trans, Londonderry Unattended 345.00 20 Scobie Pond Trans, Londonderry Unattended 115.00 21 Schiller Station Unattended 115.00 22 Three Rivers, Elliot - Maine Unattended 115.00 23 Watts Brook, Londonderry Unattended 115.00 25 Amherst, Amherst Unattended 345.00 34.50 26 Ashland, Ashland Unattended 115.00 34.50 27 Bedford, Bedford Unattended 115.00 34.50 28 Beebe River, Campton Unattended 115.00 34.50 29 Berlin, Berlin Unattended 115.00 34.50 30 Brentwood, Brentwood Unattended 115.00 34.50 31 Bridge St, Nashua Unattended 115.00 34.50 32 Bridge St, Nashua Unattended 115.00 4.16 33 Busch, Merrimack Unattended 115.00 12.47 34 Busch, Merrimack Unattended 34.50 12.47 35 Chester, Chester Unattended 115.00 34.50 36 Chestnut Hill, Hindsdale Unattended 115.00 34.50 37 Daniel, Franklin Unattended 34.50 38 Dover, Dover Unattended 115.00 34.50 39 Eddy, Manchester Unattended 115.00 34.50 40 Garvins, Bow Unattended 115.00 34.50 115.00 115.00 24 DISTRIBUTION WITH TRANSMISSION LINES FERC FORM NO. 1 (ED. 12-96) Page 4.97 426 000409 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 263 of 282 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Line No. Name and Location of Substation Character of Substation (a) (b) VOLTAGE (In MVa) 1 Great Bay, Stratham Unattended Primary (c) 115.00 2 Greggs, Goffstown Unattended 115.00 34.50 3 Hudson, Hudson Unattended 115.00 34.50 4 Huse Road, Manchester Unattended 115.00 34.50 5 Jackman, Hillsboro Unattended 115.00 34.50 6 Keene, Keene Unattended 115.00 12.47 7 Kingston, Kingston Unattended 115.00 34.50 8 Laconia, Laconia Unattended 115.00 34.50 9 Lawrence Rd., Hudson Unattended 345.00 34.50 10 Long Hill, Nashua Unattended 115.00 34.50 11 Long Hill, Nashua Unattended 34.50 12.47 12 Lost Nation, Northumberland Unattended 115.00 34.50 13 Madbury, Madbury Unattended 115.00 34.50 14 Mammoth Road, Londonderry Unattended 115.00 34.50 15 Mill Pond, Portsmouth Unattended 115.00 12.47 16 Monadnock, Troy Unattended 115.00 34.50 17 North Keene, Keene Unattended 115.00 12.47 18 North Road, Sunapee Unattended 115.00 34.50 19 North Woodstock, Woodstock Unattended 115.00 34.50 20 Oak Hill, Concord Unattended 115.00 34.50 21 Ocean Road, Greenland Unattended 115.00 34.50 22 Pemigeswasset, New Hampton Unattended 115.00 34.50 23 Pine Hill, Hooksett Unattended 115.00 34.50 24 Portsmouth, Portsmouth Unattended 115.00 34.50 25 Reeds Ferry, Merrimack Unattended 115.00 34.50 26 Resistance, Portsmouth Unattended 115.00 34.50 27 Rimmon, Goffstown Unattended 115.00 34.50 28 Rochester, Rochester Unattended 115.00 34.50 29 Saco Valley, Conway Unattended 115.00 34.50 30 Saco Valley, Conway Unattended 115.00 115.00 31 Saco Valley, Conway Unattended 115.00 12.47 32 Scobie Pond, Londonderry Unattended 115.00 12.47 33 South Milford, Milford Unattended 115.00 34.50 34 Swanzey, Swanzey Unattended 115.00 12.47 35 Tasker Farm, Milton Unattended 115.00 34.50 36 Timber Swamp, Hampton Unattended 345.00 34.50 37 Thorton, Merrimack Unattended 115.00 34.50 38 Weare, Weare Unattended 115.00 34.50 39 Webster, Franklin Unattended 115.00 34.50 40 White Lake, Tamworth Unattended 115.00 34.50 FERC FORM NO. 1 (ED. 12-96) Page Secondary (d) 34.50 Tertiary (e) 426.1 000410 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 264 of 282 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Line No. Name and Location of Substation Character of Substation (a) (b) VOLTAGE (In MVa) 1 Whitefield, Whitefield Unattended Primary (c) 115.00 2 Whitefield, Whitefield Unattended 34.50 12.47 4 Ash St, Derry Unattended 34.50 12.47 5 Black Brook, Gilford Unattended 34.50 12.47 6 Bristol, Bristol Unattended 34.50 12.47 7 Brook St, Manchester Unattended 34.50 13.80 8 Byrd Ave, Claremont Unattended 46.00 12.50 9 Community St., Berlin Unattended 34.50 4.16 10 Foyes Corner, Rye Unattended 34.50 12.47 11 Foyes Corner, Rye Unattended 34.50 4.16 12 Jackson Hill, Portsmouth Unattended 34.50 12.47 13 Malvern St, Manchester Unattended 34.50 12.47 14 Meetinghouse Road, Bedford Unattended 34.50 12.47 15 Messer Street, Laconia Unattended 34.50 12.47 16 Millyard, Nashua Unattended 34.50 4.16 17 Pinardville, Goffstown Unattended 34.50 12.47 18 Portland Pipe, Lancaster Unattended 34.50 2.40 19 Portland Street, Rochester Unattended 34.50 12.47 20 Somersworth, Somersworth Unattended 34.50 13.80 21 Somersworth, Somersworth Unattended 34.50 4.16 22 South Manchester, Manchester Unattended 34.50 12.47 23 South Manchester, Manchester Unattended 34.50 4.16 24 Spring St., Claremont Unattended 46.00 12.50 25 Sugar River, Claremont Unattended 46.00 12.50 26 Valley Street, Manchester Unattended 34.50 12.47 Secondary (d) 34.50 Tertiary (e) 3 DISTRIBUTION WITH NO TRANS. LINES (=> 10 MVA) 27 DISTRIBUTION WITH NO TRANS. LINES (< 10 MVA) 28 Bethlehem, Bethlehem Unattended 34.50 29 Blaine Street, Manchester Unattended 34.50 12.47 30 Blue Hill, Nashua Unattended 34.50 4.16 31 Broad Street, Nashua Unattended 34.50 32 Brown Avenue, Manchester Unattended 34.50 33 Canal St., Manchester Unattended 34.50 34 Center Ossipee, Ossipee Unattended 34.50 12.47 35 Chichester, Chichester Unattended 34.50 12.47 36 Colebrook, Colebrook Unattended 34.50 4.16 37 Contoocook, Hopkinton Unattended 34.50 12.47 38 Cutts St, Portsmouth Unattended 34.50 12.47 39 Dunbarton Road, Manchester Unattended 34.50 12.47 40 Durham, Durham Unattended 34.50 4.16 FERC FORM NO. 1 (ED. 12-96) Page 12.47 426.2 000411 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 265 of 282 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Line No. Name and Location of Substation Character of Substation (a) (b) VOLTAGE (In MVa) 1 East Northwood, Northwood Unattended Primary (c) 34.50 2 Edgeville, Nashua Unattended 34.50 4.16 3 Franklin, Franklin Unattended 34.50 4.16 4 Front Street, Nashua Unattended 34.50 4.16 5 Goffstown, Goffstown Unattended 34.50 12.47 6 Goffstown, Goffstown Unattended 34.50 4.16 7 Great Falls Upper, Somersworth Unattended 13.80 2.40 8 Hancock, Hancock Unattended 34.50 12.47 9 Hanover Street, Manchester Secondary (d) 12.47 Unattended 34.50 12.47 10 High Street, Derry Unattended 34.50 12.47 11 Hollis, Hollis Unattended 34.50 12.47 12 Jaffrey, Jaffrey Unattended 34.50 12.47 13 Jericho Road, Berlin Unattended 34.50 12.47 14 Knox Marsh, Dover Unattended 34.50 15 Lafayette Road, Portsmouth Unattended 34.50 12.47 16 Lancaster, Lancaster Unattended 34.50 12.47 17 Laskey's Corner, Milton Unattended 34.50 12.47 18 Littleworth Road, Dover Unattended 34.50 12.47 19 Lochmere, Tilton Unattended 34.50 12.47 20 Loudon, Loudon Unattended 34.50 12.47 21 Lowell Road, Hudson Unattended 34.50 12.47 22 Milford, Milford Unattended 34.50 12.47 23 Milford, Milford Unattended 34.50 4.16 24 New London, New London Unattended 34.50 12.47 25 Newmarket, Newmarket Unattended 34.50 4.16 26 Newport, Newport Unattended 34.50 4.16 27 North Dover, Dover Unattended 34.50 4.16 28 North Rochester, Milton Unattended 34.50 12.47 29 North Stratford, Stratford Unattended 34.50 12.47 30 North Union Street, Manchester Unattended 34.50 4.16 31 Northwood Narrows, Northwood Unattended 34.50 12.47 32 Notre Dame, Manchester Unattended 34.50 12.47 33 Opechee Bay, Laconia Unattended 34.50 12.47 34 Packers Falls, Durham Unattended 34.50 35 Portland Pipe, Shelburne Unattended 34.50 4.16 36 River Rd., Claremont Unattended 46.00 12.50 37 Ronald Street, Manchester Unattended 34.50 4.16 38 Rye, Rye Unattended 34.50 4.16 39 Salmon Falls, Rollingsford Unattended 13.80 4.16 40 Sanbornville, Sanbornville Unattended 34.50 12.47 FERC FORM NO. 1 (ED. 12-96) Page Tertiary (e) 426.3 000412 Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 266 of 282 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Line No. Name and Location of Substation Character of Substation (a) (b) VOLTAGE (In MVa) 1 Signal Street, Rochester Unattended Primary (c) 34.50 2 Simon Street, Nashua Unattended 34.50 12.47 3 Souhegan, Milford Unattended 34.50 4.16 4 South Laconia, Laconia Unattended 34.50 4.16 5 South Peterborough, Peterborough Unattended 34.50 12.47 6 South State Street, Manchester Unattended 34.50 7 Straits Road, New Hampton Unattended 34.50 8 Sugar Hill, Sugar Hill Unattended 34.50 9 Suncook, Allenstown Unattended 34.50 12.47 10 Tate Road, Somersworth Unattended 34.50 4.16 11 Tilton, Tilton Unattended 34.50 4.16 12 Twombley Street, Rochester Unattended 34.50 4.16 13 Warner, Warner Unattended 34.50 4.16 14 Waumbec, Manchester Unattended 34.50 2.30 15 Weirs, Laconia Unattended 34.50 16 West Milford, Milford Unattended 34.50 4.16 17 West Rye, Rye Unattended 34.50 12.47 Secondary (d) 4.16 Tertiary (e) 18 19 20 *Summary of Substations 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1 (ED. 12-96) Page 426.4 000413 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS (Continued) Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 267 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. Capacity of Substation (In Service) (In MVa) Number of Transformers In Service Number of Spare Transformers Type of Equipment Number of Units (f) (g) (h) (i) (j) CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line No. Total Capacity (In MVa) (k) 1 2 991 3 2 4 552 1 Capacitors 2 53 5 6 7 8 636 9 3 10 836 2 398 1 11 Capacitor 2 73 12 13 14 15 16 17 18 1638 19 3 Reactors 2 80 20 21 Capacitors 3 61 22 23 24 280 2 25 45 1 26 90 2 45 1 Capacitor 4 47 35 2 Capacitor 1 7 45 1 30 90 2 31 11 3 32 20 1 33 8 1 34 90 2 35 25 2 27 Capacitor Capacitor 3 2 28 29 49 36 11 37 90 2 38 90 2 39 134 2 40 FERC FORM NO. 1 (ED. 12-96) Page 427 000414 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS (Continued) Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 268 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. Capacity of Substation (In Service) (In MVa) Number of Transformers In Service (f) (g) Number of Spare Transformers Type of Equipment Number of Units (h) (i) (j) CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line No. Total Capacity (In MVa) (k) 1 45 1 20 1 90 2 Capacitor 1 11 3 93 2 Capacitor 1 11 4 73 2 Capacitor 3 32 5 92 5 6 45 1 7 90 2 140 1 90 2 5 1 25 2 Capacitor 1 6 8 9 10 Capacitor 1 11 2 Capacitor 1 7 12 90 2 Capacitor 2 53 13 90 2 Capacitor 2 11 14 30 1 48 2 Capacitor 1 4 16 30 1 Capacitor 1 4 17 90 2 Capacitor 1 5 45 1 90 2 Capacitor 1 11 20 90 2 Capacitor 3 60 21 20 1 22 90 2 23 45 1 24 45 1 25 45 1 90 2 Capacitor 4 37 27 90 2 Capacitor 1 5 28 45 1 Capacitor 1 5 29 Phase Shifter 1 290 30 Synch Condenser 2 25 31 Capacitor 1 11 Capacitor 1 5 54 2 28 1 45 1 25 1 45 1 11 15 18 19 26 32 33 34 35 36 280 2 45 1 45 1 Capacitor 1 5 38 90 2 Capacitor 2 53 39 56 2 Capacitor 2 20 40 FERC FORM NO. 1 (ED. 12-96) Capacitor Page 1 5 427.1 000415 37 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS (Continued) Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 269 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. Capacity of Substation (In Service) (In MVa) Number of Transformers In Service (f) (g) Number of Spare Transformers Type of Equipment Number of Units (h) (i) (j) CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line No. Total Capacity (In MVa) (k) 1 45 1 4 1 11 1 8 1 5 13 1 6 21 2 Capacitor 1 5 2 3 4 Capacitor 1 11 7 8 13 1 13 2 9 1 10 8 4 1 11 11 1 12 13 1 13 11 2 14 13 4 15 13 2 16 13 1 15 2 16 3 11 3 3 1 17 Capacitor 1 1 18 19 20 Capacitor 1 1 21 11 1 22 11 1 23 14 1 24 14 1 25 13 1 26 27 28 13 1 6 1 29 30 Capacitor 5 1 8 31 32 1 33 8 2 34 3 6 35 4 1 36 5 1 37 4 1 38 3 1 39 4 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.2 000416 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS (Continued) Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 270 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. Number of Transformers In Service Capacity of Substation (In Service) (In MVa) (f) (g) Number of Spare Transformers Type of Equipment Number of Units (h) (i) (j) CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line No. Total Capacity (In MVa) (k) 4 1 1 6 1 2 6 1 3 8 1 4 3 1 5 2 1 6 5 3 7 6 1 8 9 2 Capacitor 1 2 9 5 1 10 4 1 11 2 3 12 3 1 13 14 5 1 15 4 1 16 5 1 17 8 2 18 8 2 19 6 2 20 4 1 21 4 1 22 2 1 23 6 1 24 4 1 25 4 1 26 4 1 27 9 2 28 2 3 29 5 1 30 2 3 31 4 1 32 5 2 33 Capacitor 1 7 34 Capacitor 1 1 35 8 1 6 1 36 5 1 37 4 1 38 2 3 39 8 2 40 FERC FORM NO. 1 (ED. 12-96) Page 427.3 000417 This Report Is: (1) X An Original (2) A Resubmission SUBSTATIONS (Continued) Name of Respondent Public Service Company of New Hampshire Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 271 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. Number of Transformers In Service Capacity of Substation (In Service) (In MVa) (f) (g) Number of Spare Transformers Type of Equipment Number of Units (h) (i) (j) CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line No. Total Capacity (In MVa) (k) 4 1 1 5 1 2 4 1 3 4 1 4 4 1 5 6 7 8 1 9 4 7 10 3 1 11 3 1 12 2 6 13 2 1 5 14 Capacitor 1 1 15 3 1 16 13 1 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1 (ED. 12-96) Page 427.4 000418 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 272 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 426 Line No.: 9 Column: g 3 Singles. Schedule Page: 426.2 Line No.: 20 Column: g singles Schedule Page: 426.4 Line No.: 20 Column: a Summary of Substations Transmission with (No Distribution) Distribution with Transmission Lines Distribution with No Trans. (=> 10 MVA) Distribution with No Trans. (< 10 MVA) Total FERC FORM NO. 1 (ED. 12-87) MVa 5,051 3,741 273 298 9,363 Number of Substations 22 58 23 70 173 Page 450.1 000419 Name of Respondent Public Service Company of New Hampshire This Report Is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 273 of 282 Date of Report (Mo, Da, Yr) / / Year/Period of Report 2018/Q4 End of TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES 1. Report below the information called for concerning all non-power goods or services received from or provided to associated (affiliated) companies. 2. The reporting threshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed to an associated/affiliated company for non-power goods and services. The good or service must be specific in nature. Respondents should not attempt to include or aggregate amounts in a nonspecific category such as "general". 3. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote. Account Name of Amount Line Charged or Charged or Associated/Affiliated No. Description of the Non-Power Good or Service Company Credited Credited (a) (b) (c) (d) 1 Non-power Goods or Services Provided by Affiliated 2 3 4 5 General Services in a holding company system Eversource Energy Service Company Various (see note) 106,692,581 The Connecticut Light and Power 402 728,899 NSTAR Electric Company 402 291,181 The Connecticut Light and Power 402 4,711,726 NSTAR Electric Company 402 4,418,084 6 7 8 Storm Outage Support 9 10 Storm Outage Support 11 12 13 14 15 16 17 18 19 20 Non-power Goods or Services Provided for Affiliate 21 22 23 Storm Outage Support 24 25 Storm Outage Support 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO. 1 (New) FERC FORM NO. 1-F (New) Page 429 000420 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 274 of 282 Name of Respondent This Report is: (1) X An Original (2) A Resubmission Public Service Company of New Hampshire Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Schedule Page: 429 Line No.: 5 Service Department - Function Benefits Benefits Total Building Rent and Maintenance Building Rent and Maintenance Total Corporate Relations Corporate Relations Total Customer Group Customer Group Total Depreciation Depreciation Total Electric Distribution Electric Distribution Total Energy Supply Energy Supply Total Engineering and Emergency Prep FERC FORM NO. 1 (ED. 12-87) Column: d Account 181 228 232 401 408 421 232 242 401 403 426 431 107 401 402 426 107 254 401 402 426 403 107 108 401 402 426 152 401 107 108 186 401 402 Amount 1,458 24,264 (95,304) 30,325,314 2,736,011 48,617 33,040,360 7,058 1,201 1,748,858 23,384 6,576 3,295 1,790,371 1,046 3,029,404 7,892 808,347 3,846,688 836,965 34,118 14,698,362 10,171 224,544 15,804,162 7,222,520 7,222,520 929,034 2,686 1,455,310 237,473 69 2,624,572 80,890 734,529 815,419 1,186,360 27,239 28,265 1,004,307 1,220 Page 450.1 000421 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 275 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Engineering and Emergency Prep Total Enterprise Energy Strat + Bus Dev Enterprise Energy Strat + Bus Dev Total ERM and Claims + Insurance ERM and Claims + Insurance Total Finance and Accounting Finance and Accounting Total General Administration General Administration Total Human Resources Human Resources Total Information Technology Information Technology Total Internal Audit + Security Internal Audit + Security Total Investor Relations Investor Relations Total Legal 401 184 228 401 107 163 165 184 186 401 402 426 401 402 401 101 111 227 230 232 242 243 401 402 403 431 232 401 401 107 108 186 401 426 Legal Total FERC FORM NO. 1 (ED. 12-87) 2,247,390 123,213 123,213 7,275 49,237 308,618 365,130 622,303 11,287 (207) 17,190 1,037,997 5,269,749 4,658 18 6,962,994 186,009 0 186,009 1,443,218 1,443,218 0 0 0 (0) 11,115 (0) 0 11,598,488 1,740 15,647 1,934 11,628,923 (9,403) 655,223 645,820 175,574 175,574 1,454 1,890 109 1,873,781 60,876 1,938,110 Page 450.2 000422 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 276 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA Miscellaneous Miscellaneous Total New Business Improvement New Business Improvement Total Operations Administration Operations Administration Total Operations Services Operations Services Total Safety Safety Total Supply Chain + Env Affs + Property Mgmt FERC FORM NO. 1 (ED. 12-87) 107 108 152 154 163 165 184 186 232 237 401 402 403 408 417 419 421 426 432 454 401 402 401 426 107 184 401 402 107 401 402 426 107 108 163 184 186 228 232 254 3,697,216 34 (986) 692 299,164 68,653 141,300 91,920 68,884 116,695 7,612,573 898,974 (6,682,569) (2,762,286) 4,463 (40,560) 52,298 215,176 (374,364) (30,616) 3,376,661 127,934 40,690 168,623 114,526 5,850 120,376 676,394 192,328 876,470 508,936 2,254,129 571 374,156 106 148 374,982 734,308 35,024 296,536 3 (6,425) 19,751 10,600 2,685 Page 450.3 000423 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 277 of 282 Name of Respondent Public Service Company of New Hampshire This Report is: (1) X An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) / / 2018/Q4 FOOTNOTE DATA 401 402 417 421 Supply Chain + Env Affs + Property Mgmt Total Taxes Taxes Total Transmission 184 401 408 107 108 183 184 186 401 402 426 Transmission Total Grand Total FERC FORM NO. 1 (ED. 12-87) 2,684,276 279,372 4,666 285 4,061,080 475 (43,414) 79,788 36,848 4,266,869 6,302 28,665 (10) 43,555 1,057,065 36,922 41 5,439,409 106,692,581 Page 450.4 000424 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 278 of 282 INDEX Page No. Schedule Accrued and prepaid taxes ........................................................................ 262-263 Accumulated Deferred Income Taxes .................................................................... 234 272-277 Accumulated provisions for depreciation of common utility plant ............................................................................. 356 utility plant .................................................................................... 219 utility plant (summary) ...................................................................... 200-201 Advances from associated companies .................................................................... 256-257 Allowances ....................................................................................... 228-229 Amortization miscellaneous .................................................................................... 340 of nuclear fuel .............................................................................. 202-203 Appropriations of Retained Earnings .............................................................. 118-119 Associated Companies advances from ................................................................................ 256-257 corporations controlled by respondent ............................................................ 103 control over respondent .......................................................................... 102 interest on debt to .......................................................................... 256-257 Attestation ............................................................................................ i Balance sheet comparative .................................................................................. 110-113 notes to ..................................................................................... 122-123 Bonds ............................................................................................ 256-257 Capital Stock ........................................................................................ 251 expense .......................................................................................... 254 premiums ......................................................................................... 252 reacquired ....................................................................................... 251 subscribed ....................................................................................... 252 Cash flows, statement of ......................................................................... 120-121 Changes important during year ........................................................................ 108-109 Construction work in progress - common utility plant .......................................................... 356 work in progress - electric ...................................................................... 216 work in progress - other utility departments ................................................. 200-201 Control corporations controlled by respondent ............................................................ 103 over respondent .................................................................................. 102 Corporation controlled by .................................................................................... 103 incorporated ..................................................................................... 101 CPA, background information on ....................................................................... 101 CPA Certification, this report form ................................................................. i-ii FERC FORM NO. 1 (ED. 12-93) Index 1 000425 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 279 of 282 INDEX (continued) Page No. Schedule Deferred credits, other ................................................................................... 269 debits, miscellaneous ............................................................................ 233 income taxes accumulated - accelerated amortization property ........................................................................ 272-273 income taxes accumulated - other property .................................................... 274-275 income taxes accumulated - other ............................................................. 276-277 income taxes accumulated - pollution control facilities .......................................... 234 Definitions, this report form ........................................................................ iii Depreciation and amortization of common utility plant .......................................................................... 356 of electric plant ................................................................................ 219 336-337 Directors ............................................................................................ 105 Discount - premium on long-term debt ............................................................. 256-257 Distribution of salaries and wages ............................................................... 354-355 Dividend appropriations .......................................................................... 118-119 Earnings, Retained ............................................................................... 118-119 Electric energy account .............................................................................. 401 Expenses electric operation and maintenance ........................................................... 320-323 electric operation and maintenance, summary ...................................................... 323 unamortized debt ................................................................................. 256 Extraordinary property losses ........................................................................ 230 Filing requirements, this report form General information .................................................................................. 101 Instructions for filing the FERC Form 1 ............................................................. i-iv Generating plant statistics hydroelectric (large) ........................................................................ 406-407 pumped storage (large) ....................................................................... 408-409 small plants ................................................................................. 410-411 steam-electric (large) ....................................................................... 402-403 Hydro-electric generating plant statistics ....................................................... 406-407 Identification ....................................................................................... 101 Important changes during year .................................................................... 108-109 Income statement of, by departments ................................................................. 114-117 statement of, for the year (see also revenues) ............................................... 114-117 deductions, miscellaneous amortization ........................................................... 340 deductions, other income deduction ............................................................... 340 deductions, other interest charges ............................................................... 340 Incorporation information ............................................................................ 101 FERC FORM NO. 1 (ED. 12-95) Index 2 000426 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 280 of 282 INDEX (continued) Page No. Schedule Interest charges, paid on long-term debt, advances, etc ............................................... 256-257 Investments nonutility property .............................................................................. 221 subsidiary companies ......................................................................... 224-225 Investment tax credits, accumulated deferred ..................................................... 266-267 Law, excerpts applicable to this report form .......................................................... iv List of schedules, this report form .................................................................. 2-4 Long-term debt ................................................................................... 256-257 Losses-Extraordinary property ........................................................................ 230 Materials and supplies ............................................................................... 227 Miscellaneous general expenses ....................................................................... 335 Notes to balance sheet ............................................................................. 122-123 to statement of changes in financial position ................................................ 122-123 to statement of income ....................................................................... 122-123 to statement of retained earnings ............................................................ 122-123 Nonutility property .................................................................................. 221 Nuclear fuel materials ........................................................................... 202-203 Nuclear generating plant, statistics ............................................................. 402-403 Officers and officers' salaries ...................................................................... 104 Operating expenses-electric ............................................................................ 320-323 expenses-electric (summary) ...................................................................... 323 Other paid-in capital .................................................................................. 253 donations received from stockholders ............................................................. 253 gains on resale or cancellation of reacquired capital stock .................................................................................... 253 miscellaneous paid-in capital .................................................................... 253 reduction in par or stated value of capital stock ................................................ 253 regulatory assets ................................................................................ 232 regulatory liabilities ........................................................................... 278 Peaks, monthly, and output ........................................................................... 401 Plant, Common utility accumulated provision for depreciation ........................................................... 356 acquisition adjustments .......................................................................... 356 allocated to utility departments ................................................................. 356 completed construction not classified ............................................................ 356 construction work in progress .................................................................... 356 expenses ......................................................................................... 356 held for future use .............................................................................. 356 in service ....................................................................................... 356 leased to others ................................................................................. 356 Plant data ...................................................................................336-337 401-429 FERC FORM NO. 1 (ED. 12-95) Index 3 000427 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 281 of 282 INDEX (continued) Page No. Schedule Plant - electric accumulated provision for depreciation ........................................................... 219 construction work in progress .................................................................... 216 held for future use .............................................................................. 214 in service ................................................................................... 204-207 leased to others ................................................................................. 213 Plant - utility and accumulated provisions for depreciation amortization and depletion (summary) ............................................................. 201 Pollution control facilities, accumulated deferred income taxes ..................................................................................... 234 Power Exchanges .................................................................................. 326-327 Premium and discount on long-term debt ............................................................... 256 Premium on capital stock ............................................................................. 251 Prepaid taxes .................................................................................... 262-263 Property - losses, extraordinary ..................................................................... 230 Pumped storage generating plant statistics ....................................................... 408-409 Purchased power (including power exchanges) ...................................................... 326-327 Reacquired capital stock ............................................................................. 250 Reacquired long-term debt ........................................................................ 256-257 Receivers' certificates .......................................................................... 256-257 Reconciliation of reported net income with taxable income from Federal income taxes ...................................................................... 261 Regulatory commission expenses deferred .............................................................. 233 Regulatory commission expenses for year .......................................................... 350-351 Research, development and demonstration activities ............................................... 352-353 Retained Earnings amortization reserve Federal ..................................................................... 119 appropriated ................................................................................. 118-119 statement of, for the year ................................................................... 118-119 unappropriated ............................................................................... 118-119 Revenues - electric operating .................................................................... 300-301 Salaries and wages directors fees ................................................................................... 105 distribution of .............................................................................. 354-355 officers' ........................................................................................ 104 Sales of electricity by rate schedules ............................................................... 304 Sales - for resale ............................................................................... 310-311 Salvage - nuclear fuel ........................................................................... 202-203 Schedules, this report form .......................................................................... 2-4 Securities exchange registration ........................................................................ 250-251 Statement of Cash Flows .......................................................................... 120-121 Statement of income for the year ................................................................. 114-117 Statement of retained earnings for the year ...................................................... 118-119 Steam-electric generating plant statistics ....................................................... 402-403 Substations .......................................................................................... 426 Supplies - materials and ............................................................................. 227 FERC FORM NO. 1 (ED. 12-90) Index 4 000428 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-1 (Temp) April 26, 2019 Filing Page 282 of 282 INDEX (continued) Page No. Schedule Taxes accrued and prepaid ......................................................................... 262-263 charged during year ......................................................................... 262-263 on income, deferred and accumulated ............................................................. 234 272-277 reconciliation of net income with taxable income for ............................................ 261 Transformers, line - electric ....................................................................... 429 Transmission lines added during year ..................................................................... 424-425 lines statistics ............................................................................ 422-423 of electricity for others ................................................................... 328-330 of electricity by others ........................................................................ 332 Unamortized debt discount ............................................................................... 256-257 debt expense ................................................................................ 256-257 premium on debt ............................................................................. 256-257 Unrecovered Plant and Regulatory Study Costs ........................................................ 230 FERC FORM NO. 1 (ED. 12-90) Index 5 000429 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-2 (Temp) PSNH dba Eversource 2018 4Q NHPUC Form F-1 Public Service Company of New Hampshire 000430 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 1 of 11 780 N. Commercial Street, Manchester, NH 03101 Eversource Energy P.O. Box 330 Manchester, NH 03105-0330 (603) 634-2701 Fax (603) 634-2511 Christopher J. Goulding Manager, NH Revenue Requirements christopher.goulding@eversource.com February 15, 2019 Ms. Debra A. Howland Executive Director New Hampshire Public Utilities Commission 21 S. Fruit St., Suite 10 Concord, New Hampshire 03301-2429 Re: Chapter PUC 300 Rules for Electric Service Part PUC 308 Forms Required by all Utilities Form F-1 Dear Ms. Howland: Public Service of New Hampshire d/b/a Eversource Energy (Eversource) is submitting the following pursuant to the requirements of Chapter Puc 300 Rules for Electric Service. An original of Eversource’s NHPUC Form F-1 consisting of three schedules: Calculation of Per Books Rate of Return, Current Cost of Capital, and Sales by Customer Class and supporting detail for the 12-month period ending December 31, 2018. An index of the Form F-1 is included for your convenience. One copy of Eversource’s Form F-1 was filed electronically with the NHPUC, and the second copy is included with this filing letter. If you require additional copies of the items listed above, or have any questions, please feel free to contact me. Very truly yours, Christopher J. Goulding Manager, NH Revenue Requirements CJG:kd Enclosures cc : R. Bersak A. Desbiens T. Frantz, NHPUC Office of Consumer Advocate J. Hunt J. Kotkin W. Quinlan 000431 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 2 of 11 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Index PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY NHPUC Form F-1 Fourth Quarter 2018 INDEX Schedule 1 - Calculation of Per Books Rate of Return (3 pages) Schedule 2 - Current Cost of Capital (2 pages) Schedule 3 - Sales by Customer Class (4 pages) 000001 000432 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 1 CALCULATION OF PER BOOKS RATE OF RETURN (Thousands of Dollars, Excluding Percentage Data) Twelve Months Ended: Distribution Retail Transmission Transmission (1) December 31, 2018 Regulatory Other/ Eliminations Total Company 1 2 Net Operating Income (from page 2) Less: RRBs--Net Interest Expense and Fees 71,439 - (678) 72,897 11,954 - 115 155,728 - 3 Adjusted Operating Income 71,439 (678) 72,897 11,954 115 155,728 4 5 Qtr. Average Rate Base (from page 3) 1,185,830 (17,509) 839,545 4,498 - 2,012,364 5 Rate of Return (ROR line 3 / line 4) 6.02% 6 Less:Long-term Debt (from Schedule 2) 1.80% 7 Equity Component of ROR 4.22% 8 Equity Percentage--Debt to Equity Ratio (from Sch. 2) 9 Return on Equity (ROE) (2) 10 Amounts shown above may not add due to rounding. 11 (1) PSNH's Transmission segment (6T) provides wholesale transmission services and is regulated by the FERC. 12 13 14 (2) For rate making purposes, the NHPUC has included the cost of short-term debt (STD) into the allowed capital structure for PSNH's Distribution (6D) segment. The inclusion of STD in the capital structure when used in the calculations above would result in an ROE of 7.72% in segment 6D. N/A N/A N/A 1.80% N/A 6.88% 1.80% N/A N/A 58.11% N/A 11.84% 7.74% 5.94% 58.11% N/A N/A 10.22% 000433 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 3 of 11 000002 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 1 - Calculation of Per Books Return Page 1 of 3 58.11% 7.26% 8.68% NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 1 (continued) OPERATING INCOME STATEMENT (1) (Thousands of Dollars) Twelve Months Ended: Retail Transmission Distribution 1 Operating Revenues 2 3 4 5 6 7 8 Operating Expenses Production Expenses Transmission Expenses Distribution Expenses Customer Accounting General Administrative Other $ 354,622 $ 100 2 66,506 25,033 58,335 - Transmission 182,063 $ 31 182,753 - 184,046 December 31, 2018 Other/ Eliminations (2) Regulatory $ Total Company 131,755 (148,845) $ 703,640 (0) 19,119 11 3 14,069 - 33,601 1 740 22,709 (3,495) - 0 (148,961) (0) - 33,732 52,913 67,256 47,745 68,908 9 Sub-Total 149,976 182,784 33,201 53,555 (148,961) 270,556 10 11 12 13 14 15 16 17 18 19 Depreciation Amortization of Depletion of Utility Plant Regulatory Debits Taxes Other Than Income Taxes Federal Income Taxes Income Taxes - Other Deferred Income Taxes, net Investment Tax Credit Adjustments Gain on Disposal of Utility Plant Total Operating Expenses 57,218 5,843 1,014 47,952 18,303 4,343 (1,462) (4) 283,183 2,025 691 (2,760) 182,741 27,280 421 27,673 12,623 2,807 7,145 (0) 111,149 67,578 4,144 1,940 (7,416) 119,800 0 (148,961) 84,498 6,265 68,591 75,625 37,095 9,781 (4,493) (4) 547,912 20 Net Operating Income $ 71,439 $ (678) $ 72,897 $ 11,954 $ 115 $ 155,728 (1) Business segmention of income statement revenues and expenses is supported by detailed journal entry or transaction data which is summarized by automated systems which can produce segmented income statements. Amounts shown above may not add due to rounding. Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 4 of 11 000434 000003 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 1 - Calculation of Per Books Return Page 2 of 3 (2) Primarily inter-segment eliminations between the Transmission and Distribution segments. NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 1 (continued) FIVE QUARTER AVERAGE RATE BASE BY SEGMENT (1) (Thousands of Dollars) 1 Five-Quarter Average at: December 31, 2018 Retail Transmission COMPONENTS OF RATE BASE 3 Electric Plant In Service 4 Less: Accumulated Provision for Depreciation 601,085 - 186,989 - - 788,074 5 Plant Held For Future Use (Transmission only) - - 8,309 - - 8,309 1,523,488 - 1,053,373 - - 2,576,861 - - - - - - 4,093 - - 14,917 6 7 8 $ Net Utility Plant Androscoggin Reservoir Plus: Working Capital Allowance (2) 9 Fuel 10 Material and Supplies 11 12 2,124,573 $ 18,490 Transmission - $ (7,666) Regulatory 1,232,053 $ - $ Total Company - $ 3,356,626 - - - - - - 10,488 - 11,864 6,550 - 28,902 Prepayments 1,024 - 272 301 - 1,597 Regulatory Assets 3,589 - 4,919 6,603 - 15,111 - 569,970 Less: Accumulated Deferred Income Taxes 359,485 (3,175) 213,681 (21) 14 Regulatory Liabilities 3,929 13,018 21,295 8,977 - 47,219 15 Customer Deposits/Advances 7,835 - - - - 7,835 Total Rate Base $ 1,185,830 $ (17,509) $ 17 (1) Business segmention of rate base balance sheet accounts is produced quarterly at the sub-account level. 18 (2) The Working Capital Allowance is calculated as 45/365 of non-fuel O&M costs. 839,545 $ 4,498 $ - $ 2,012,364 000435 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 5 of 11 16 Amounts shown above may not add due to rounding. 000004 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 1 - Calculation of Per Books Return Page 3 of 3 13 Distribution Other/ Eliminations 2 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 2 CURRENT COST OF CAPITAL (Thousands of Dollars, Excluding Percentage Data) Five-Quarter Average at December 31, 2018 1 1. Equity 2 3 The cost of equity by business segment is shown on Schedule 1, page 1 4 5 6 7 8 9 2. Long-term Debt (excludes Rate Reduction Bonds) 000s Long Term Debt, net of issuance expense Total Equity Total 909,660 1,262,051 2,171,711 10 Long-term Debt--Annual Expense 39,117 11 Effective Interest Rate (line 10 / line 7) (Note 1) 4.30% 12 13 14 15 Long Term Debt, net of issuance expense Total Equity Total 16 Long Term Debt Weighted Avg Effective Int Rate (line 11 * line 13) % 41.89% 58.11% 100.00% 1.80% 18 There are no issues of preferred stock outstanding 19 (Note 1) For rate making purposes, the NHPUC has included the cost of short-term debt (STD) in PSNH's Distribution segment capital structure. The inclusion of this adjustment in the capital structure shown above would change the debt-to-equity ratio of the capital structure to 45.67% / 54.33%, respectively, and result in a weighted average effective interest rate of 1.83%. 20 21 22 N/A 000436 000005 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 6 of 11 3. Preferred Stock Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 2 - Current Cost of Capital Page 1 of 2 17 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 2 (continued) CURRENT COST OF CAPITAL (Thousands of Dollars, Excluding Percentage Data) Five-Quarter Average at December 31, 2018 1 Short-term Debt 2 3 Short-term Debt 4 Short-term Debt--Annual Expense 3,338 5 Effective Interest Rate (line 4 / line 3) 2.21% 6 7 8 9 000s 151,300 For rate making purposes, the NHPUC has included the cost of STD in PSNH's Distribution segment capital structure. Information regarding the impact of STD on PSNH's Distribution segment capital structure and weighted average cost of debt and ROE is shown on Sch. 1, page 1 and Sch. 2, page 1. 000437 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 7 of 11 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 2 - Current Cost of Capital Page 2 of 2 000006 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 8 of 11 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 3 - Sales by Customer Class Page 1 of 4 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 3 - SALES BY CUSTOMER CLASS ELECTRIC SERVICE REVENUE BY CLASS OF CUSTOMER Revenue (Thousands of Dollars) 1 2 3 4 5 6 7 8 9 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter I $ 10 11 12 13 14 15 16 17 18 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter II $ $ $ Stranded Cost Transmission Distribution System Benefits Energy Service 53,454 $ 20,630 13,483 1,974 89,541 (1,712) 87,829 1,227 89,056 $ 22,668 $ 10,007 14,334 146 47,154 (1,993) 45,162 0 45,162 $ 2018 Quarter I 138 $ 62 73 3 276 548 823 823 $ 45,397 $ 20,423 13,716 1,894 81,429 (3,307) 78,122 1,181 79,303 $ 17,463 9,951 14,763 98 42,276 260 42,536 0 42,536 711 1,831 3,173 23 5,738 5,738 5,738 $ $ 2018 Quarter II 10,472 $ 5,849 5,719 108 22,149 2,009 24,158 24,158 $ 55,348 $ 22,851 15,477 1,927 95,603 (10) 95,594 1,364 96,958 $ 21,181 $ 10,586 15,273 97 47,136 (2,308) 44,828 0 44,828 $ 2018 Quarter III 18,226 $ 8,833 8,453 134 35,645 47 35,692 35,692 $ 1,497 2,187 3,753 28 7,464 7,464 7,464 $ 47,775 20,395 13,891 1,835 83,895 1,111 85,006 1,063 86,069 15,177 7,924 12,129 113 35,344 1,014 36,359 0 36,359 2018 Quarter IV 15,457 $ 7,654 7,700 181 30,991 1,198 32,189 32,189 $ 765 1,828 3,199 37 5,829 5,829 5,829 $ 2018 Year-to-Date 44,293 $ 22,397 21,945 425 89,060 3,802 92,862 92,862 $ 3,915 7,783 13,146 122 24,967 24,967 24,967 $ $ 943 1,937 3,021 35 5,936 5,936 5,936 $ $ $ 75,500 $ 21,285 7,130 468 104,383 (4,847) 99,536 0 99,536 $ 152,703 53,920 38,040 2,626 247,290 (8,004) 239,285 1,228 240,513 43,689 $ 13,386 4,073 223 61,370 (1,814) 59,556 0 59,556 $ 117,732 51,440 41,444 2,346 212,962 (2,852) 210,111 1,181 211,292 59,658 16,485 4,252 261 80,655 1,579 82,234 0 82,234 $ 155,909 60,942 47,208 2,445 266,504 (692) 265,812 1,364 267,176 53,595 15,526 3,810 386 73,317 4,855 78,172 0 78,172 $ 19 20 21 22 23 24 25 26 27 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter III $ 28 29 30 31 32 33 34 35 36 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter IV $ 37 38 39 40 41 42 43 44 45 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Year-to-Date $ (1) The "Small commercial and industrial" class corresponds to General Service Rate G (loads for billing purposes do not exceed 100 kilowatts). The "Large commercial and industrial" class corresponds to Primary General Service Rate GV and Large General Service Rate LG classes (loads exceed 100 kilowatts). $ $ $ $ $ 201,974 $ 84,299 56,567 7,629 350,469 (3,918) 346,551 4,835 351,386 $ $ $ 76,489 $ 38,469 56,499 454 171,911 (3,026) 168,884 0 168,885 $ $ $ $ Total $ $ 232,443 $ 66,681 19,264 1,338 319,725 (227) 319,499 1 319,499 $ 132,769 53,327 40,729 2,552 229,377 8,178 237,555 1,063 238,618 559,113 219,629 167,421 9,969 956,132 (3,370) 952,763 4,836 957,598 000007 000438 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 9 of 11 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 3 - Sales by Customer Class Page 2 of 4 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 3 - SALES BY CUSTOMER CLASS ELECTRIC SERVICE REVENUE BY CLASS OF CUSTOMER Revenue (Thousands of Dollars) Stranded Cost Transmission Distribution System Benefits Energy Service 2017 Quarter I 372 $ 158 231 3 764 (197) 567 567 $ 116 1,489 2,459 30 4,094 4,094 4,094 $ 2017 Quarter II 224 $ 114 162 2 502 (1) 501 501 $ (143) $ 1,445 2,494 20 3,817 3,817 3,817 $ 58,523 $ 18,564 5,071 335 82,493 (1,326) 81,167 0 81,167 $ 122,075 50,773 36,003 2,512 211,363 (1,061) 210,302 1,270 211,573 50,747 $ 22,094 15,446 2,108 90,394 (1,357) 89,037 1,366 90,403 $ 20,471 $ 11,076 16,677 119 48,344 (789) 47,555 0 47,555 $ 2017 Quarter III (577) $ (322) (556) (6) (1,461) (400) (1,862) (1,862) $ 201 1,622 2,810 22 4,654 4,654 4,654 69,615 $ 21,131 5,928 368 97,042 (2,043) 94,999 0 94,999 $ 140,456 55,602 40,305 2,610 238,973 (4,590) 234,383 1,366 235,749 46,347 20,449 13,751 1,918 82,465 2,477 84,943 1,170 86,112 $ 18,192 10,041 15,061 154 43,448 2,417 45,865 0 45,865 $ 2017 Quarter IV (679) $ (372) (629) (8) (1,687) (97) (1,784) (1,784) $ (16) $ 1,422 2,436 28 3,870 3,870 3,870 $ 61,837 18,532 5,488 521 86,378 7,518 93,896 0 93,896 $ 125,681 50,074 36,107 2,613 214,474 12,315 226,789 1,170 227,959 195,445 84,190 57,175 8,160 344,970 1,983 346,953 5,010 351,963 $ 75,316 39,912 60,114 528 175,869 2,128 177,997 0 177,998 $ 259,890 79,163 22,539 1,724 363,316 5,029 368,345 1 368,346 $ 1 2 3 4 5 6 7 8 9 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter I $ 10 11 12 13 14 15 16 17 18 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter II $ 19 20 21 22 23 24 25 26 27 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter III $ 28 29 30 31 32 33 34 35 36 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter IV $ 37 38 39 40 41 42 43 44 45 Residential Small commercial and industrial (1) Large commercial and industrial (1) Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Year-to-Date $ (1) The "Small commercial and industrial" class corresponds to General Service Rate G (loads for billing purposes do not exceed 100 kilowatts). The "Large commercial and industrial" class corresponds to Primary General Service Rate GV and Large General Service Rate LG classes (loads exceed 100 kilowatts). $ $ $ $ $ Total 51,690 20,585 13,999 2,083 88,357 770 89,127 1,205 90,332 $ 46,661 21,062 13,979 2,051 83,754 92 83,846 1,270 85,116 $ $ $ $ $ 19,844 9,206 14,078 151 43,279 327 43,606 0 43,606 $ 16,809 9,588 14,297 104 40,798 173 40,972 0 40,972 $ $ $ $ 2017 Year-to-Date (660) $ (421) (792) (10) (1,883) (695) (2,578) (2,578) $ 158 5,979 10,199 99 16,435 16,435 16,435 $ $ $ $ $ $ 69,916 20,936 6,051 500 97,403 880 98,283 0 98,283 $ $ $ $ 141,938 52,373 36,819 2,767 233,897 1,780 235,677 1,205 236,882 530,149 208,822 149,234 10,502 898,708 8,444 907,152 5,011 912,163 000008 000439 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 10 of 11 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 3 - Sales by Customer Class Page 3 of 4 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 3 - SALES BY CUSTOMER CLASS KILOWATT-HOURS DELIVERED AND AVERAGE NUMBER OF CUSTOMERS BY CLASS OF CUSTOMER KilowattHours Delivered Average Number of Customers 1 2 3 4 5 6 7 8 9 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter I 2018 Quarter I 901,811,496 445,872,590 696,007,675 8,392,064 2,052,083,825 (80,343,412) 1,971,740,412 2,120 1,971,742,532 438,345 75,669 1,501 781 516,296 516,296 11 516,307 10 11 12 13 14 15 16 17 18 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter II 2018 Quarter II 694,322,516 402,342,971 697,418,521 5,634,302 1,799,718,310 (109,467,580) 1,690,250,729 1,280 1,690,252,009 438,427 75,914 1,519 777 516,638 516,638 12 516,650 19 20 21 22 23 24 25 26 27 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter III 2018 Quarter III 927,271,581 480,095,884 824,741,490 6,359,586 2,238,468,542 (32,085,093) 2,206,383,449 1,560 2,206,385,009 439,537 76,156 1,520 765 517,978 517,978 12 517,990 28 29 30 31 32 33 34 35 36 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter IV 2018 Quarter IV 751,258,060 401,707,733 703,036,282 8,195,334 1,864,197,409 (52,898,179) 1,811,299,230 520 1,811,299,750 440,003 76,192 1,518 770 518,483 518,483 518,483 37 38 39 40 41 42 43 44 45 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Year-to-Date 2018 Year-to-Date 3,274,663,653 1,730,019,178 2,921,203,968 28,581,286 7,954,468,085 (274,794,265) 7,679,673,820 5,480 7,679,679,300 439,078 75,983 1,515 773 517,349 517,349 9 517,358 * The "Small commercial and industrial" class corresponds to General Service Rate G (loads for billing purposes do not exceed 100 kilowatts). The "Large commercial and industrial" class corresponds to Primary General Service Rate GV and Large General Service Rate LG classes (loads exceed 100 kilowatts). 000009 000440 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-2 (Temp) April 26, 2019 Filing Page 11 of 11 Public Service of New Hampshire d/b/a Eversource Energy NHPUC Form F-1 Schedule 3 - Sales by Customer Class Page 4 of 4 NHPUC Form F-1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE D/B/A EVERSOURCE ENERGY SCHEDULE 3 - SALES BY CUSTOMER CLASS KILOWATT-HOURS DELIVERED AND AVERAGE NUMBER OF CUSTOMERS BY CLASS OF CUSTOMER KilowattHours Delivered Average Number of Customers 1 2 3 4 5 6 7 8 9 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter I 2017 Quarter I 839,826,056 424,515,002 701,240,984 9,243,472 1,974,825,513 17,214,047 1,992,039,561 2,320 1,992,041,881 434,616 75,298 1,543 894 512,351 512,351 12 512,363 10 11 12 13 14 15 16 17 18 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter II 2017 Quarter II 710,973,920 406,022,821 700,590,657 6,325,649 1,823,913,048 (990,244) 1,822,922,804 1,960 1,822,924,764 434,403 75,520 1,499 794 512,215 512,215 11 512,226 19 20 21 22 23 24 25 26 27 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter III 2017 Quarter III 819,941,462 455,556,735 789,172,065 6,858,805 2,071,529,067 (51,126,757) 2,020,402,310 2,000 2,020,404,310 436,133 75,656 1,551 785 514,125 514,125 13 514,138 28 29 30 31 32 33 34 35 36 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Quarter IV 2017 Quarter IV 722,273,994 399,501,444 684,190,597 8,875,442 1,814,841,477 107,812,801 1,922,654,278 1,920 1,922,656,198 436,636 75,651 1,466 786 514,539 514,539 10 514,549 37 38 39 40 41 42 43 44 45 Residential Small commercial and industrial* Large commercial and industrial* Outdoor lighting Total Retail billed Retail unbilled Total Retail calendar Sales for resale (requirement) Total Year-to-Date 2017 Year-to-Date 3,093,015,432 1,685,596,002 2,875,194,303 31,303,368 7,685,109,105 72,909,847 7,758,018,952 8,200 7,758,027,152 435,447 75,531 1,515 815 513,308 513,308 12 513,319 * The "Small commercial and industrial" class corresponds to General Service Rate G (loads for billing purposes do not exceed 100 kilowatts). The "Large commercial and industrial" class corresponds to Primary General Service Rate GV and Large General Service Rate LG classes (loads exceed 100 kilowatts). 000010 000441 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-3 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-3 (Temp) NH & federal income tax factors Public Service Company of New Hampshire 000442 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-3 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE NH & Federal Income Tax Factors 000443 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-4 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-4 (Temp) Advertising Above the Line $2,500 or more Public Service Company of New Hampshire 000444 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-4 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE ADVERTISING FOR 12 MONTHS ENDED DECEMBER 31, 2018 1 2 3 4 5 6 7 8 9 10 11 12 13 FERC ACCT DESCRIPTION AMOUNT Vegetation Mgmt. Education and Awareness Program 923000 Boathouse Group 923021 Boathouse Group Bill Inserts - Customer Rights/Home Energy/Security/Disclosures/Rate Changes 930101 Spectrum Marketing Companies Inc $4,395 $6,769 $11,164 $111,200 $122,364 000445 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-5 (Temp) Trial Balance as of 12/31/2018 Public Service Company of New Hampshire 000446 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 1 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Asset 101010 Utility Plant in Service 101100 Long Lived Assets - ARO 101200 Utility Plant in Service Under 101E1X Electric- Utl Plt in Svc - Elim 105010 Utl Plt Held Fr Future Use 105020 Non-Unitized Plt For Future Use 106010 Completed Construction not Clas 107010 Construction Work in Progress 107100 CWIP Timing Differences 107ES0 ES Labor Charges 107NSC CWIP-DBPlans NonSvc Capital 107SVC CWIP-DBPlans Service Capital 108010 Accumulated Provision for Depre 108030 Accumulated Provision- Cost Of 108040 Accumulated Provision- Salvage 108AR0 Accumulated Reserve for AROs 111010 Accumulated Provision for Amort 111020 Accum Prov for Amort- Leases 121010 Non Utility Property 122010 Accumulated Provision for Amort 12301X Investment in Subsidiaries 123CC0 Operating Company Investment in 123MY0 Investment in Maine Yankee 123YY0 Operating Company Investment in 124010 Other Investments 124120 Rabbi Trust Investment SERP 131010 Cash 134010 Restricted Cash - ISO 142001 Customer AR - Cash Collected 142002 Cash Suspended CSS System 142010 Customer Accounts Receivable 142CD0 Undistributed Cash Deposits 143070 AR Cash Collected Sundry System 143080 AR Non-RE WRE Collected OAR- SU 1431A0 AR From ESCO Customers Billed B 143490 ISO Billings Receivable 143950 Various Vendor Payment Adjustme 143990 Sundry AR 143CA0 Contract Administration AR 143CR0 AR Contract Reserves Contra December 31, 2018 $2,008,997,779 837,463 988,956 574,601 700,254 225,148 161,473,020 51,675,059 27,762 1,973,260 (1,881,075) 1,881,075 (555,911,762) 0 0 (208,712) (46,514,955) (24,724) 1,440,037 (185,171) 3,040,291 96,956 120,717 104,377 100,150 3,915,297 2,070,350 5,007 (193,242) (14,935) 79,949,679 153,002 (1,020) 0 0 3,364,850 (5,000) 12,844,061 1,099,665 0 000447 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 2 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 Asset (Cont.) 143ET0 PSNH EAP Receivable from ST of 143GAA Misc AR GA Use Only 144010 Accum Prov For Uncoll Accounts 144040 Accum Prov For Uncoll Accounts 14601X Intercompany AR ICP 154000 Plant Materials + Operating Sup 154010 Materials + Supplies - Other 154070 Automotive Inventory 154080 Materials + Supplies - Out For 154PC0 Precap Distribution Clearing Ac 154PV0 Invoice Price Variance Type S 158310 Class I Renew Energy Cert-Curre 158320 Class 2 Renew Energy Cert-Curre 158330 Class 3 Renew Energy Cert-Curre 158340 Class 4 Renew Energy Cert-Curre 158350 Green Rate Recs - Current 163010 Lobby Stock Clearing 163020 Stores Expense Clearing 165000 Prepaid Other 165010 Prepayments-Insurance 165110 Prepaid Lease Payments NUCLARKs 165125 WC Liberty Mutual Deposit 165140 Prepaid Revolver Renewal Fees 165190 Payroll Benefit Clear 165960 Prepaid State Regulatory Assess 165RC0 Renewable Energy Cert-Prepaid 165VC0 Prepaid Vehicle Costs 171010 Interest Receivable 172070 ARE RE CHK Collected OAR- SUN 172990 Other - Rents Receivable 173010 Accrued Utility Revenues 174RRB Misc Current Assets- RRB 181CV0 PSNH 4.5% 2009 SerP Due12-2019181NR0 PSNH 3.2% 2011 SerR Due09-2021181NS0 PSNH 4.05% 2011 SerQ Due06-2021 181P40 PSNH 5.60% 2005 SerM Due10-2035 181QA0 PSNH 2001 AuctSerAPCRB Due05-20 181SF0 PSNH 3.5% 2013 SerS Due11-2023182302 Regulatory Asset - ARO 182315 Deferred PSNH NHPUC Assessment December 31, 2018 68,880 123,636,315 (10,283,080) (782,417) 55,591,361 (187) 11,861,558 182,436 464,871 (407,299) 0 10,337,007 77,925 2,033,678 745,657 300,401 13,069 0 3,696 483,413 15,202 347,690 46,023 0 1,003 481,812 195,394 862,322 0 17,506 47,145,012 9,375,448 23,861 111,598 126,664 149,429 0 748,965 3,323,174 47,780 000448 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 3 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 Asset (Cont.) 1823H0 Other Reg Assets FAS158 - Pensi 1823J0 Other Reg Assets FAS158 - SERP 1823K0 Other Reg Assets FAS158 - OPEB 1823M0 Other Reg Assets - Medvantage A 1823Z0 Other Reg Asset-Non-SERP Cumult 182990 Misc Reg Asset 182B40 IPP Buyout-Greggs Falls 182B90 IPP Buyout-Pembroke Hydro 182DK0 FASB 109 Regulatory Asset 182EL0 Deferred Environ Remed Costs De 182KT0 F109 Reg Asset-Former T Flow Th 182LBR Deferred Lost Base Revenues 182NHA New Hampshire Assessment Deferr 182P20 SCRC Regulatory Asset 182P30 ES Regulatory Asset 182P40 Contra MK Scrubber Incl in 182P 182RG0 RGGI Regulatory Asset Deferral 182RRB Reg Asset Prin RRB 182RRT Reg Asset NPV RRB 183011 Prelim Survey + Invest 184010 Transp + Power-Op Equip Clearin 184050 Joint Line Billing 184110 Joint Line Billing - Independa 184800 Customer Accounts Rec Clearing 184820 Customer Deposit Refund Clearin 184830 Clear Bank Adj 184900 Protested Checks Clearing 184OB0 General Ledger OOB 185010 Temporary Service 186000 Misc Deferred Debits 186009 Net Metering Administrator Cost 186010 Miscellaneous Work in Progress 186020 Payroll Advances 186430 Storm Reserve Trans Distr 186434 Envir Cost re Facility Closures 186440 Storm Reserve Tran Dis Contra 1 186460 WC PL Ins Recover 186510 Outside Company Storm Work 18651X Deferred Funding Rabbi Trust NU 186950 Cycle Error Suspense-Accts Paya December 31, 2018 137,973,073 2,414,115 17,647,131 (85,211) 552,397 511,341 572,016 555,823 12,194,445 9,164,729 15,468 187,697 52,427 0 0 (3,093,429) 0 608,350,380 60,258,340 20,000 (11,987) (201,250) 135,103 247,447 16,027 (4,605) 33,432 (79) 0 3,172,346 279,306 0 6,779 114,987,268 21,724 (7,890,074) 2,053,497 0 3,009,755 1,869 000449 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 4 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 186AX0 Real Estate Transactions 186EAP EAP Deferred Costs - NUPUC Mand 186R60 RRB Clearing Account 186RC0 Rate Case Exp- Deferred 186RV0 Revolving Credit Line-PPD Defer 186ST0 MIMS Proc - Stores 189ND0 Unamortized Loss - PSNH Serie 189NE0 Unamortized Loss - PSNH Serie 189PA0 Unamortized Loss - PSNH 1991 PC 189PC0 Unamortized Loss - PSNH 1991 PC 189QA0 Unamortized Loss PSNH 2001 PCB 189QB0 Unamortized Loss - PSNH 2001 PC 433000 Balance Transferred From Income 999CNV Powerplan to HFM Total Assets Liabilities 190000 Accumulated Deferred Income Tax 190080 Deferred Tax Asset - State NOL 190CP0 Deferred Taxes - OCI 190DG0 Tax Gross Up on SFAS109 Reg Lia 190DK0 FASB 109 Accumulated Income Tax 190GN0 FAS109 Gross up Generation 190IT0 FASB 109 Accumulated Income Tax 201000 Common Stock Issued 207010 Prem CAP Stk Common Stock 211000 Other Paid-In Capital 211150 ESOP Adjustment 216010 Unappropriated Retained Earning 216100 Unapp Undistributed Sub Earning 216480 Retained Earnings - FIN 48 Adop 216CC0 OP COMPANY RE IN CY 216MY0 OP COMPANY RE IN MY 216YY0 OP COMPANY RE IN YA 219080 Accum OCI SERP 219NE0 Accum OCI Int Rate Lock 2219A0 Bonds Due Within One Year - Deb 2219B0 Bonds Due Within One Year - Cre 221CV0 PSNH 4.5% 2009 SerP Due12-2019 221NR0 PSNH 3.2% 2011 SerR Due09-2021 221NS0 PSNH 4.05% 2011 SerQ Due06-2021 221P40 PSNH 5.60% 2005 SerM Due10-2035 221SF0 PSNH 3.5% 2013 SerS Due11-2023 December 31, 2018 269,328 75,602 (327,234) 514,225 163,229 153,018 136,514 79,525 199,495 713,027 109,473 1,054,382 (57,110,944) 342 $2,899,241,671 $74,830,815 597,807 1,076,455 57,274,249 2,784,965 22,577,848 25,744 (139) (59,109,499) (553,541,450) (2,100,520) (186,971,419) 2,943,068 (1,479,904) 36,448 (31,927) 6,316 22,130 1,691,689 89,884,527 (89,884,527) (89,884,527) (95,876,829) (73,106,082) (29,961,509) (194,749,809) 000450 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 5 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 Liabilities (Cont.) 223RRX RRB Transitional Asset Obligati 225SF0 Unamortized Premium on Debt PSN 226CV0 PSNH 4.5% 2009 SerP Due12-2019226NR0 PSNH 3.2% 2011 SerR Due09-2021226NS0 PSNH 4.05% 2011 SerQ Due06-2021 226P40 PSNH 5.60% 2005 SerM Due10-2035 226SF0 PSNH 3.5% 2013 SerS Due11-2023227100 Obligations Under Capital Lease 228200 Accum Prov-Workers Compensation 228230 Accum Prov Inj Dam Public Liab 228260 Inj Dam Actuary Gross Up 228310 Long Term Disability Insurance 228330 Accrued Pension Non-Current 228340 Non SERP Supplementary Ret Pla 228370 Supplemental Exec Retirement P 2283A0 Other Post Employment Benefits 2283B0 Medvantage Liability 2283I0 Accum Prov - Group Med Ins St 2283L0 FASB 158 SERP Current Liab - De 228430 Storm Reserve Trans Distr Provi 228460 Environmental Accrual PSNH 228510 Dfrd Environ Remed Cost Res DE0 228EN0 Long Term Environmental Liabili 229040 Merger Rate Customer Credit 229TXD Tax Reform Customer Refund 230010 Asset Retirement Obligations 232000 Accounts Payable- Miscellaneous 232010 Accounts Payable 232050 Energy Assistance Customer Pay 232080 Cash Book Transfers 232100 Unvouchered Liabilities-Other 232260 Unvouchered Liab Pur Pwr Contra 232500 ISO Billings AP 232CA0 UVL Contract Admin only 232PA0 Leasing- Plant Accounting 232UL0 Unvouchered Liabilities - AP 234000 Intercompany Payables-Non-Elimi 23401X Intercompany AP ICP 234160 Maine Yankee Atomic Power Co I 235010 Customer Deposits December 31, 2018 (608,350,380) (390,137) 10,421 58,505 31,033 26,007 265,011 (890,331) (7,285,179) (1,010,638) (2,053,497) (2,536,000) (91,454,414) (1,525,662) (5,654,990) (19,104,530) (804,672) (1,013,498) 284,709 (46,512,913) (373,121) (4,914,992) 248,781 196,416 (12,585,394) (3,951,926) (2,459,716) (15,556,156) (94,951) 0 (1,381,814) (1,893,796) (10,977,130) (33,247,716) (142,794) (9,184,142) (1,685) (49,666,696) (3,438) (7,630,455) 000451 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 6 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 Liabilities (Cont.) 236010 Fed Unemployment Tax 236020 Federal Ins Contribution Act Ta 236050 Medicare Tax FICA Health Ins 236060 New Hampshire Business Profits 236080 Federal Income Tax 236180 Local Property Tax Accrued 236250 New Hampshire Unemployment Tax 236280 Mass Domestic Bus+Mfg Corp Exc 236340 Maine Income Tax Accural 237900 ACCD Int Customer Deposits 237990 Interest Payable 237CV0 PSNH 4.5% 2009 SerP Due12-2019237NR0 PSNH 3.2% 2011 SerR Due09-2021237NS0 PSNH 4.05% 2011 SerQ Due06-2021 237P40 PSNH 5.60% 2005 SerM Due10-2035 237SF0 PSNH 3.5% 2013 SerS Due11-2023241010 FICA Withheld 241020 Federal Income Tax Withheld 241040 Connecticut Use Tax Declared 241050 Massachusetts Income Tax-Emp 241080 Medicare Tax Withheld 241110 Maine Income Tax-Employees 241NA0 PSNH Consumption Tax-State of N 242030 Salary Wages and Expense Payabl 242040 Accrued Payroll 242070 401K Loan Repayment 242090 Non Exempt Pay Accrue Gen Accti 242110 Accrued Lease Payments NUCLARK 242170 Home Auto Insurance Premiums 242180 Employee Deductions Hyatt Legal 2421A0 Amts Payable To ESCOs For NU Bi 2421C0 Stock Purchase Plan 242210 Current Liability Workforce Red 242310 Emp P R Deducts-Political Act C 242320 Emp P R Deduct Attach Wages Fix 242360 Emp P R Ded Union Dues Fixed Pl 242370 Emp P R Deduction Club Dues 242380 Emp P R Ded Char Contributions 2423N0 Non-SERP Current Liability December 31, 2018 (14,262) (494,563) (115,665) (7,722,443) 25,219,785 9,175,518 (2,550) 22,000 3,500 (306,184) 0 (337,169) (1,022,686) (246,808) (419,461) (1,136,040) (148,585) (297,464) (32,162) (2,761) (34,422) (2,876) (706,745) (1,542,844) 14,294 (34,547) (220,952) (13,078) (7,877) (1,011) (1,908,800) (725) 189,059 (295) (8,695) (14,019) (286) (4,145) (196,157) 000452 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 7 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 Liabilities (Cont.) 2423S0 FASB 158 SERP Current Liab-Cred 242434 Envir Costs Re Facility Closure 242440 Suppl Retir + Savings Prgrm 242450 Emp P R Ded Health Care Rbsm 242460 Emp P R Dep Day Care Rbsm 242970 Employer 401K match 242AV0 Employee Incentive Accrual Even 242CA0 Deferred Rental Income-Sundry S 242E20 ST EIP - Even Yrs 242EN0 Short Term Environmental Liabil 242P90 Accrued C+LM Expenses 242RG0 Regional Greenhouse Gas Emis Re 242RN0 Renewable Liability 242RRB RRB Est Not Incurred 242VB0 Vacation Buyinprogram 243100 Obligations Under Capital Lease 252020 Cust Adv For Constr-Non Refund 253000 Other Deferred Credits 253010 Escheatable Monies 253090 Deferred Contract Oblig - MY 253C1X Deferred Contract Oblig - CY I 253DC0 Deferred Comp-Exec 253P10 Othr Defd Neighbor Helping Neig 253RC0 Rehabilitation Tax Credit 253Y2X Deferred Contract Oblig-YAEC IC 254990 Misc Reg Liability 254A10 Intra Co Deferral Amounts 254AC0 Allconnect Commissions Deferral 254DK0 FASB 109 Regulatory Liability 254E10 Inter Co Deferral Amounts 254EN0 Regulatory Liability - Enron 254ER0 PSNH Electric Assist Prog Reser 254ET0 PSNH Statewide Electric Assist 254GN0 Tax Rate Change FAS109 Generati 254LBR Deferred Lost Base Revenues Reg 254NHA New Hampshire Assess Def 254P20 SCRC Regulatory Obligation-Seab 254P30 PSNH ES Deferral 254P90 PSNH Accrued C+LM Expenses 254RE0 PSNH Environmental Reg Obligati December 31, 2018 (284,709) (21,724) (281,778) 0 0 (62,125) (5,581,706) 0 (111,170) (248,781) (190,505) (1,053,534) (17,871,140) 0 (195,748) (78,221) (770,502) (5,000,000) (391,418) (282,682) (211,598) (553,042) (17,370) (765,996) (12,376) (1,500,000) 1,723,261 (87,518) (7,415,136) 6,849,695 (579) (372,886) (196,419) (88,747,769) 0 (95,388) (1,278,463) (6,987,123) (1,345,585) (84,628) 000453 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 8 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 254RG0 RGGI Regulatory Liability Defer 254RP0 Reg Liab - Deferred REP 254TC0 TCam Deferral 254TXA Federal Tax Rate Chg 255000 Accum Deferred Investment Tax 282000 ADIT - Fed - Liberalized Prop 282DK0 Accum Def Inc Tx Prop FASB 109 283990 ACC Def Inc Tx Other-Misc 283DG0 Tax Gross-Up on SFAS 109 Reg As 283DK0 Accum Def Inc Tx Othr FASB 109 283GN0 ADIT 283 Generation 283GN1 FAS109 Generation Total Liabilities Revenue 411112 Prov Def Federal Inc Tax -Cr-Ot 411117 Provision for Deferred Inc Tax 411200 Prov Def Inc Tax Oth Inc+Ded-Fe 411230 Prov Def Inc Tax Oth Inc+Ded- N 411400 Invest Tax Cr Adjmt-Util Oper I 417111 Nonutility Oper Exp - Non Oper 417120 Non Utility Operating Depreciat 418000 Non Oper Rental Inc Revenues 41801X Equity in Earnings ICP 418CC0 Operating Compnay Earnings in C 418MY0 Equity in Earnings - Maine Yank 418YY0 Operating Company Earnings in Y 419000 Interest + Dividend Income 419040 Int - Taxable - Other 419100 Allow for Other Funds Used Duri 421000 Miscellaneous Nonoperating Inco 42111R Miscellaneous Nonoperating Inco 421250 C+LM Incentives 421610 Rec Revenue - NWPP Shareholders 421640 Expenses Assoc w Fees 421DC0 Def Comp MTM 432000 Allow Brwd Funds Used During Co 440000 Residential Sales 442010 Commercial Sales 442020 Industrial Sales 444000 Public Street + Highway Lightin 447110 Sales For Resale Energy ISO-NE 447120 Sales For Resale Misc - ISO NE December 31, 2018 (1,562,989) (1,210,945) (20,026,296) (194,823,667) (95,055) (365,751,598) 119,655,687 (100,006,926) (5,804,536) 16,108,249 (225,661,044) 60,312,532 ($2,899,241,329) ($32,869,431) (12,842,131) (1,099,552) (448,918) (3,684) 7,904 13,143 (51,993) (87,002) (4,216) (5,235) 1,581 (1,274,104) (11,490,262) 518 (9,944) 567,670 (1,462,144) (532,064) 399,352 42,357 (553,978) (498,227,541) (291,888,586) (77,135,078) (4,280,428) (22,278,251) (63,741) 000454 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 9 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 447210 Sales For Resale - Capacity ISO 447300 Sales For Resale - Requirement 447400 Sales For Resale- Other 449100 Provision For Rate Refunds 450000 Late Payment Charges - Electric 451000 Miscellaneous Service Revenue 454001 Rent from Electric Property Oth 454200 Rent from ElectProp +RE+pole at 45601X Electric Rec Revenues ICP 456020 Electric Rec Revenues 456100 Rev Transmission of Elec of Oth 456990 Other Electric Revenues - Other Total Revenue Expense 403000 Depreciation Expense 403100 NUSCO Depreciation-Transfer Cre 4031R0 ARO Depreciation Expense 403200 Depreciation Expense- NUSCO 403700 Depreciation Expense - Capital 404000 Amort of Limited-Term Elec Plan 407000 Amort of Prop Loss Unrecov Plnt 407300 Regulatory Debits 407301 Regulatory Debits-Other 407306 Regulatory Debits- Recovr F109 407325 Regulatory Debits - Reg Assets 407350 Amortization Rehabilitation Tax 407370 Regulatory Debits- FAS 109 407RRB RRB Regulatory Debits 408001 CT Unemployment Tax Exp 408010 Federal Unemployment Tax 408011 MA Unemployment Tax 408020 FICA Tax 408050 Medicare Tax 408110 Local Property Tax Expense 408140 Taxes Other Than Income Tax Uti 408150 Genl Svc Co OH Taxes 408180 MA Health Tax 4081H0 NH Unemployment Tax 408201 Nonutility Property Taxes 408220 Payroll Taxes Transferred-Credi 408300 Taxes Other Than Inc Tax Util O December 31, 2018 (20,040,713) (1,965,675) (2,965,726) 12,276,000 (959,162) (3,108,541) (23,783) (5,695,107) (791,502) 14,771,575 (4,187,531) (306,934) ($968,572,854) $56,313,874 (5,541,889) 0 6,277,162 168,419 5,843,096 (125,168) 39,978,145 29,717,610 161,004 563,856 (34,044) 16,145 33,063,746 68,249 37,753 48,063 5,853,823 1,580,872 44,059,104 5,856 (2,141,542) 8,779 (126,093) 4,375 (2,166,728) 13,005 000455 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 10 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 Expense (Cont.) 408360 DC Unemployment Tax 408370 FL Unemployment Tax 408400 Taxes Other Than Income Tax Uti 408500 Taxes Other Than Income Tax Uti 408600 Taxes Other Than Income Tax Uti 408630 Taxes Other Than Income Tax Uti 409100 Federal Income Taxes + Util Ope 409150 Income Taxes Util Operating Inc 409200 Federal Inc Taxes - Other Inc a 409350 NHBPT - Other Inc and Ded 409800 Income Taxes Util Op Inc-Mass C 410100 Prov for Fed Deferred Inc Tax + 410113 Provision for Deferred Inc Tax 410200 Deferred Federal Inc Tax - Othe 410230 Prov Deferred Inc Tax - Other I 426100 Corporate Donations 426400 Expend for Civic + Political Ac 426401 Expend for Civic + Pol Act Lob 426500 Other Deductions 427000 Interest on Long - Term Debt 427200 Interest on Long - Term Debt- O 427RRB RRB Interest 428000 Amort of Debt Disc and Exp 428100 Amort of Loss on Reacquired Deb 429000 Premium On Debt Amortization 43001X Interest on Debt To Assoc Co IC 431110 Interest - Commitment Fees 431200 Other Interest Exp- Cust Sec De 431400 Other Interest Exp- Other 431450 Interest Expense- Capital Lease 509000 Emission Allowances 555000 Purchased Power Energy 555350 Misc Purchase Power ISO-NE 555360 Purchased Power - VT Yankee Nuc 555400 Purchased Power Capacity 555410 Purchased Power Capacity ISO NE 555555 Purchased Power Energy- Standar 555618 Purchased Power ISO- NE 556000 System Control and Load Dispatc 557110 Other Power Expenses - NEPOOL December 31, 2018 55 0 656,722 4,631 49,077 (0) 24,472,008 6,943,531 (401,649) (163,792) 31,025 22,314,411 11,759,085 25,520 10,262 96,615 495,949 6,722 2,405,245 19,147,220 (25,947) 14,369,619 1,537,334 560,989 (40,359) 496,895 96,048 351,238 4,198,646 14,223 (7,725,019) 48,882,662 67,173 41,973 4,551,693 415,946 185,968,000 2,480,747 97,128 31,050 000456 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 11 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 Expense (Cont.) 561400 Scheduling + System Control+Dis 561550 ISO Schedule 5 565200 Transmission of Electricity by 565210 Transmission of Electricity by 565220 Transmission of Electricity by 56522X Transmission of Electricity by 56523X Trans of Elect by Others - S+D 565260 Transmission of Electricity by 565400 Transmission of Electricity by 565500 Transmission of Electricity by 565520 Transmission of Electricity by 565530 Transmission of Electricity by 565550 Transmission of Electricity by 565580 Transmission of Electricity by 565590 Transmission of Electricity by 565600 Transmission of Electricity by 565A4X Intracompany Retail Deferral IC 565ECX Intercompany Retail Deferral IC 565L6X Transmission of Electricity by 565N9X Transmission of Electricity by 569010 Trans Maint of Structures -Main 575700 Trans Market Facilitation Monit 575710 Trans Market Facilitation Monit 580000 Distrib Ops Supervision and Eng 581440 Distribution and System Dispatc 582000 Distrib Ops Station Exp 582090 Dist Sta Housekeeping 582240 Dist Sta Inspect 582280 Dist Sta Care and Support 583000 Distrib Ops Overhead Lines 583050 OH preventive maint inspections 583060 Inspection - Dist Poles 583070 Dist line patrols 583100 OH Line Xfmr Rem instl 583270 Rubber Up Overhead Wires 583275 Small Tools - Overhead 583280 CFI credits -OH line xfmrs 584000 Distrib Ops Underground Lines 584010 UG Conduit Inspection 584020 UG T S fault isolation locating December 31, 2018 2,819,823 103,401 914,946 764 1,331,814 146,690,512 1,016,066 1,213,076 17,143,060 644 3,894,762 1,515,701 543,855 97,482 198,882 15,804 (3,588,801) (3,722,184) 4,843,054 7,721,017 1,740 531,860 207,910 8,842,188 902,616 1,760,307 145,114 472,788 34,205 3,265,560 407,721 498,366 29,091 15,905 268,468 406,107 (2,010,523) 535,065 778,906 792 000457 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 12 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 Expense (Cont.) 584080 UG Xfmr Rem Instl 584200 Dig Safe Markouts 584275 Small Tools - Underground 584280 CFI credits -UG line xfmrs 585010 Street Lighting Operations 586000 Distrib Ops Meter Exp 586110 General Supervision and Admin 586152 Safety 586 586200 Dist Meters CFI Credit 587000 Distrib Ops Customer Installati 587001 Distrib Ops Cust Instal Turn On 588000 Distrib Ops Misc Exp 588005 Distrib Ops Misc Exp - Training 588100 Distrib Sys Ops 588110 Misc Distribution Labor 588114 Restricted Duty 588131 Telephone Costs 588 588137 Supplies 588152 Safety 588 588154 Training + Development 588250 Tools Operation 588360 Scrap Recovery 588570 Reallocation offset 588 589000 Distrib Ops Rents 589002 Distrib Ops Rents - Oper Prop M 589003 Distrib Ops Rents - Operating P 589100 Rents Distribution Other 590000 Distrib Maint Sup+Eng 591000 Distrib Maint of Structures 591060 Dist Sta Misc Structure Repairs 592000 Distrib Maint of Station Equipm 592010 Dist Sta Xfmr Corrective Main 592020 Dist Sta Bus + SW Gear CM 592030 Dist Sta Misc PM 592040 SDist Sta Breaker CM 592050 Dist Sta Maint Misc Equip 592080 Dist Sta Battery Maint 592090 Dist Sta Cap Bank Maint 592110 Dist Sta Relay Maint 592120 Dist Sta ACB Maint December 31, 2018 1,884 790,988 460 (325,405) 486,119 1,828,113 526,535 79,126 (155,252) 8,047 (1,860) (127,274) 127,922 267,923 5,759 1,459 239,338 87,769 1,315,469 1,571,072 477,979 (267,893) (1,192,992) 570,985 273,999 278,178 84,146 211,476 66,426 177,240 6,084 74,304 3,051 521,248 183,860 184,337 33,706 15,000 21,306 23,292 000458 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 13 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 Expense (Cont.) 592130 Dist Sta Recloser Maint 592140 Dist Sta LTC Maint 592150 Dist Sta Alarms Maint 592160 Dist Stat SCADA Maint 592240 Dist Sta Environmental 593000 Distrib Main of Overhead Lines 593020 OH Constr Transfer 593040 OH corrective maint repair 593050 OH Sec Service Maintenance Rep 593070 OH programmed tree trimming 593095 Dist Reclosers Maint 593100 Tree Trimming Vegetation Contro 593140 Area Storm Restoration 593150 OH Enviromental Clean-up 594000 Distrib Main of Underground Lin 594030 UG corrective+emergent maint 594050 Dist Net Prot Maint 594260 Maintenance of Manholes 595000 Distrib Maint of Line Transform 596000 Maint of Street Lighting and Si 597000 Distrib Maint of Meters 598000 Distrib Maint of Misc Distrib P 901000 Customer Accounts Supervision 902000 Customer Accounts Meter Reading 902002 Cust Acct Meter Reading -Meter 902003 Cust Accts Meter Reading -Rev A 903000 Customer Accounts Records + Col 903002 Cust Acct Rec + Coll Exp- Billi 903003 Cust AR + Coll- Cust Care - Sup 903004 Cust Accts Rec+Coll Exp Turn On 903005 Cust Acct Rec+Coll Exp Cr + Col 903006 Cust Acct Rec+Coll Exp- Bill Ot 903008 Cust Accts Rec+Coll Exp-Meter R 904000 Uncollectible Accounts 905000 Misc Customer Account Exp 905001 Misc Cust Acct Exp - Cust Care908000 Customer Assistance Exp 908003 Cust Assistance Exp - Customer 908004 Cust Assist Exp - Cust Care Sup 908100 Customer Assistance Exp - Energ December 31, 2018 1,515 443,682 42,894 92,776 2,333 15,757,390 2,074 5,208,725 28,783 1,105,493 70,531 13,457,703 2,681,530 501,393 753,592 91,927 3,923 27,911 1,008,243 48,487 334,368 14,260 614 530 2,174,978 202,030 1,051,629 7,407,952 6,986,482 1,429,026 2,172,673 278,740 180,540 5,470,494 80,739 7,733 1,179,793 901,995 (334,769) 25,100,298 000459 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 14 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 Expense (Cont.) 908200 Customer Assistance Exp - Energ 910000 Misc Cust Svc + Info Exp-Other 911000 Sales Expense - Supervision 916000 Miscellaneous Sales Expenses 920000 Adm + Gen Salaries 920002 A+G Salaries - Electric Vehicle 920003 A+G Salaries - Snow Removal 920004 A+G Salaries - Mail Courier Ser 920005 A+G Salaries - Reprod + Print 920012 A+G Salaries - Environmental 920013 A+G Salaries - Real Estate 920015 Adm + Gen Salaries - Security 920018 A+G Salaries - Maintain Buildin 920020 A+G Salaries - Auditing 920022 A+G Salaries - Transactional 920023 A+G Salaries - Application Deve 920024 A+G Salaries - Application Supp 920035 A+G Salaries - Governance IT 9200GS Genl Svc Co Clearing 9200NP Adm + Gen Salaries Non Producti 9200PB Payroll Benefit Clearing 921000 Office Supplies + Expenses 921001 Off Supp + Exp - Mail Courier S 921002 Off Supp + Exp -Reprod + Print 921006 Off Sup +Exp - Maintain Bldg 921009 Office Sup + Exp - App Develop 92101X Office Supplies and Expenses IC 921990 Other-Office Supplies+Expenses 921991 Other-Office Supp + Exps - Elec 921996 Other-Off Sup + Exps-Maintain B 921997 Other-Off Supp + Exps - Nat Gas 921998 Other-Office Supp + Exps -56P P 92199A Other-Off Supp + Exps - Snow Re 922000 Administrative Exp Transferred 923000 Outside Services Employed 923005 Outside Serv Empl - Snow Remova 923006 Outside Serv Empl - Mail Cour S 923021 Outside Serv Empl - Comm- Exter 923030 Outside - Serv Employ -Appl Dev 924000 Property Insurance December 31, 2018 (3,532,824) 10,186 895 1,524 26,571,164 240,416 44,016 122,078 17,292 9,732 170,859 116,665 814,330 321,795 18,725 116,295 412,283 262,302 0 (397,324) 0 492,327 234,338 75,184 1,933,630 657 9,834 (945) 344,499 25,190 554 12,634 20,870 (1,719,238) 9,694,548 357 28,461 8,276 166,252 (10,353) 000460 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-5 (Temp) April 26, 2019 Filing Page 15 of 15 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE Trial Balance Current Period: 201812 Currency: USD 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 925000 Injuries and Damages 925100 Injuries + Damages Transferred925200 Injuries and Damages GSCOH 926000 Employee Pension and Benefits 926200 Genl Svc Co OH Benefits 926300 GSC + Prb Expense Non ICB 926400 Other Emp Benefits Trf Credit 926NSC Pension + Benefits Svc Part onl 926SVC DBPlans Service Cost 928000 Regulatory Commission Exp 928003 Regulatory Comm Exp - Fed Regul 930101 Gen Advertising Expense - Broch 930200 Misc General Exp 930300 Genl Svc Co OH Other Exp 930RAX Nusco Rate Of Return Charge ICP 930TXA Alloc NUSCO Inc Tax Billed 931000 Rents NUSCO 931002 Rents - Mass Ave Garage Rent 9310GS Intercompany Rent GSCOH offset 93111X Rents Intercompany ICP 935000 Maintenance of General Plant-Ot 999216 Close Income Accounts 999217 Monthly Income Statement Closin Total Expenses December 31, 2018 4,448,719 (791,804) (58,815) 20,581,168 (6,281,050) (2,679,173) (7,896,954) (10,318,027) 8,119,947 5,501,264 2,230 113,682 762,336 (3,509,846) 4,291,690 (25,084) (162,478) (1,390) (1,072,501) 1,460,698 176,866 (342) 57,110,944 $968,572,512 000461 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-6 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-6 (Temp) Membership Fees/Dues/Lobbying/Donations - Above the Line (Greater than $5,000) Public Service Company of New Hampshire 000462 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-6 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE MEMBERSHIP FEES, DUES & DONATIONS TRADE, TECHNICAL, AND PROFESSIONAL ASSOCIATIONS FOR 12 MONTHS ENDED DECEMBER 31, 2018 DESCRIPTION 1 2 3 4 5 6 7 8 9 10 11 12 AMOUNT 923000 : Outside Services EDISON ELE NATIONAL SAFETY COUNCIL $ 189,876 10,000 930200: Misc General Exp GREATER MANCHESTER CHAMBER OF COMMERCE GREATER NASHUA CHAMBER OF BUSINESS & INDUSTRY ASSOC NH LODGING AND RESTAURANT ASSOC NH GROCERS ASSOCIATION GREATER DERRY LONDONDERRY CHAMBER OF COMMERCE 20,050 20,000 16,721 14,000 7,000 6,575 TOTAL $ 284,222 000463 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-7 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-7 (Temp) 2018 Contractual Services $100,000 or Greater Public Service Company of New Hampshire 000464 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-7 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE PAYMENT FOR CONTRACTUAL SERVICES FOR 12 MONTHS ENDED DECEMBER 31, 2018 Vendor Description 1 ACRT INC Vegitation Management 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 AMERICAN ELECTRIC POWER ARC AMERICAN INC ASPLUNDH CONSTRUCTION CORP ASPLUNDH TREE EXPERT CO CARUSO & MCGOVERN CONSTRUCTION CENTRAL CONNECTICUT CABLE CHA CONSULTING INC CIANBRO CORPORATION CITY OF PORTSMOUTH CLEAN HARBORS ENV SERVICES INC CONTEL CONSTRUCTION IND CONVERGENT OUTSOURCING INC CPTE MANCHESTER INC DAVIS H ELLIOT CONSTRUCTION CO INC DBU CONSTRUCTION INC E HOLLAND CONTRACTING INC E J ELECTRIC T & D LLC E S BOULOS COMPANY ELECCOMM CORPORATION ELECNOR HAWKEYE LLC EVANS LINE GLOBAL ENERGY SERVICES, INC GRATTAN LINE CONSTRUCTION CORP GREGORY ELECTRIC COMPANY INC HARLAN ELECTRIC CO HENKELS & MCCOY INC I B ABEL INC I C REED & SONS INC INTREN LLC JCR CONSTRUCTION CO INC JOHN BROWN & SONS INC JOHN E ROBERTS JP MORGAN CHASE BANK K&M UTILITY LINES LTD LEIDOS ENGINEERING LLC LEWIS TREE SERVICE INC LJM CONSTRUCTION LLC LONGCHAMP ELECTRIC M J ELECTRIC LLC MANCHESTER NH POLICE DEPT MCDONOUGH ELECTRIC CONST CO MICHELS POWER MIRRA CO INC MTV SOLUTIONS INC NEW ENGLAND TRAFFIC CONTR SVCS NORTHERN TREE SERVICE INC ONE SOURCE POWER LLC PAR ELECTRICAL CONTRACTORS INC PHOENIX COMMUNICATIONS INC PIKE ELECTRIC INC PINARD WASTE SYSTEMS INC RANDSTAD US LP RIGGS DISTLER & COMPANY INC SMITH MOUNTAIN INVESTMENTS LLC STATE ELECTRIC CORP SUMTER UTILITIES INC SUNBELT RENTALS INC TCI OF NY LLC THE FISHEL COMPANY THREE PHASE LINE CONST INC TRC ENGINEERS LLC TRI WIRE LINE CONSTRUCTION INC TWIN STATE UTILITIES CORP UTILITY SERVICE & ASSISTANCE WILLBROS T&D SERVICES Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Vegitation Management Construction Services Line Crews & Equipment Construction Services Line Crews & Equipment Traffic Control Services Environmental Services Excavation Services Billing Collection Fees Physical Therapy Construction Services Snow Removal Services Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Vegitation Mgmt Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Line Crews & Equipment Vegitation Mgmt Excavation Services Financial Services Line Crews & Equipment Engineering Services Vegitation Management Construction Services Line Crews & Equipment Line Crews & Equipment Traffic Control Services Line Crews & Equipment Line Crews & Equipment Excavation Services Line Crews & Equipment Traffic Control Services Vegetation Management Line Crews & Equipment Line Crews & Equipment Construction Services Line Crews & Equipment Waste Removal Office Staffing and Recruiting Line Crews & Equipment Contractor Services - Pole Inspections Line Crews & Equipment Line Crews & Equipment Generator Rental- Equip & Labor Transformer Removal Line Crews & Equipment Line Crews & Equipment Engineering Services Line Crews & Equipment Excavation Services Line Crews & Equipment Line Crews & Equipment items 77 1 1 3 3,533 51 1 60 29 30 89 27 100 15 4 20 2 1 4 3 3 189 46 146 1 6 1 2 132 1 1,077 87 26 5 1 24 850 112 5 2 78 5 7 2 2 703 46 2 8 30 22 165 13 2 25 4 1 21 15 2 67 13 1 21 48 1 Expenditure $ 876,658 1,434,374 755,392 340,620 19,079,085 313,650 103,548 360,303 1,059,184 168,161 195,512 178,483 151,271 137,173 1,616,320 120,123 215,614 243,080 101,286 110,910 316,318 3,606,740 2,030,196 3,834,981 475,404 145,874 284,587 125,833 2,162,471 275,043 3,868,271 713,619 114,784 243,518 671,493 141,348 3,529,745 698,951 198,433 272,066 170,720 422,670 714,618 145,455 204,736 1,868,212 136,780 247,175 936,083 127,946 1,170,477 143,415 132,069 127,284 505,856 460,936 2,130,314 184,178 178,000 290,155 2,623,919 217,056 821,392 193,741 1,024,384 174,242 $ 66,622,237 000465 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-8 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-8 (Temp) Quarterly Sales Volumes - 2013 -2018 Public Service Company of New Hampshire 000466 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-8 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE QUARTERLY SALES VOLUME 2013 - 2018 RESIDENTIAL SALES - mWh QUARTER ENDED 1 2 YEAR 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 2013 2014 2015 2016 2017 2018 JUNE MARCH 867,040 928,718 926,159 838,106 840,301 902,281 703,069 694,318 708,817 681,687 711,316 694,661 SEPTEMBER DECEMBER 877,760 828,559 854,683 896,128 820,305 927,633 742,659 733,240 709,323 720,437 722,764 751,741 TOTAL 3,190,528 3,184,835 3,198,982 3,136,358 3,094,686 3,276,316 OTHER RETAIL SALES - mWh QUARTER ENDED YEAR MARCH JUNE 2013 2014 2015 2016 2017 2018 1,138,508 1,189,440 1,161,912 1,164,857 1,134,524 1,149,802 1,137,454 1,124,344 1,149,144 1,123,351 1,112,597 1,105,057 SEPTEMBER DECEMBER 1,301,082 1,273,328 1,289,394 1,309,439 1,251,224 1,310,835 1,136,632 1,134,610 1,130,553 1,131,244 1,092,078 1,112,457 TOTAL 4,713,676 4,721,722 4,731,003 4,728,891 4,590,423 4,678,151 OTHER UTILITIES - mWh QUARTER ENDED YEAR MARCH 2013 2014 2015 2016 2017 2018 JUNE 7 7 6 4 2 2 6 6 5 3 2 1 SEPTEMBER DECEMBER 8 8 7 3 2 2 6 7 5 2 2 1 TOTAL 27 28 23 12 8 6 TOTAL PRIME SALES - mWh QUARTER ENDED YEAR MARCH 2013 2014 2015 2016 2017 2018 2,005,555 2,118,166 2,088,076 2,002,967 1,974,828 2,052,086 JUNE 1,840,528 1,818,668 1,857,966 1,805,041 1,823,915 1,799,720 SEPTEMBER DECEMBER 2,178,849 2,101,894 2,144,085 2,205,570 2,071,531 2,238,470 1,879,297 1,867,858 1,839,881 1,851,684 1,814,843 1,864,198 TOTAL 7,904,229 7,906,586 7,930,008 7,865,262 7,685,117 7,954,474 Note: Billed sales only; does not include unbilled sales. 000467 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-9 (Temp) April 26, 2019 Filing Attachment EHC/TMD-4 (Temp)Schedule EHC/TMD-9 (Temp) Outstanding Short-term Debt Public Service Company of New Hampshire 000468 Public Service Company of New Hampshire d/b/a Eversource Energy Docket No. DE 19-057 Attachment EHC/TMD-4 (Temp) Schedule EHC/TMD-9 (Temp) April 26, 2019 Filing Page 1 of 1 PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE MONTHLY OUTSTANDING SHORT-TERM DEBT FOR 12 MONTHS ENDED DECEMBER 31, 2018 (Amounts shown in $s) PSNH Short-Term Debt Balances 1 2 3 4 5 6 7 8 9 10 11 12 1/31/2018 2/28/2018 3/31/2018 4/30/2018 5/31/2018 6/30/2018 7/31/2018 8/31/2018 9/30/2018 10/31/2018 11/30/2018 12/31/2018 $ $ $ $ $ $ $ $ $ $ $ $ (266,500.00) (276,200.00) (271,300.00) (268,100.00) (120,200.00) (118,700.00) (117,500.00) (44,300.00) (46,600.00) (42,100.00) (133,600.00) (57,000.00) 000469