Eversource Energy (ES) 10-Q 2008 Q2 Quarterly report

Western Massachusetts Electric Company							Exhibit 12
Ratio of Earnings to Fixed Charges
(In thousands)	Six Months Ended
	June 30, 2008	Year Ended December 31,
Earnings, as defined:	(unaudited)	2007	2006	2005		2004	2003
Net income	$                  9,569	$                   23,604	$                    15,644	$                   15,085		$                 12,373	$                 16,212
Income tax expense	6,006	14,586	7,766	9,294		7,187	11,687
Equity in (earnings)/losses of      regional nuclear generating companies	(56)	(526)	241	(311)		(149)	(473)
Dividends received from regional      equity investees	- -	701	372	103		687	1,715
Fixed charges, as below	11,071	22,162	21,087	19,801		17,156	14,920
Less: Interest capitalized      (including AFUDC)	(433)	(983)	(853)	(455)	(220)		(68)
Total earnings, as defined	$                 26,157	$                   59,544	$                     44,257	$                   43,517		$                 37,034	$                43,993
Fixed charges, as defined:
Interest on long-term debt (a)	$                   6,686	$                   11,577	$                     10,671	$                     9,535		$                   6,655	$                   3,860
Interest on rate reduction bonds	2,660	5,839	6,723	7,570		8,332	8,994
Other interest	625	2,430	1,507	1,041		782	965
Rental interest factor	667	1,333	1,333	1,200		1,167	1,033
Interest capitalized (including AFUDC)	433	983	853	455		220	68
Total fixed charges, as defined	$                 11,071	$                   22,162	$                     21,087	$                   19,801		$                 17,156	$                14,920
Ratio of Earnings to Fixed Charges	2.36	2.69	2.10	2.20		2.16	2.95
(a) Interest on long-term debt amounts include amortized premiums, discounts and capitalized expenses related to indebtedness.