Eversource, the New England utility that is a 50-50 joint venture partner on two New York offshore wind farm projects, on Monday announced it would take an impairment charge for its offshore wind assets of up to $1.6 billion for the fourth quarter of 2023. The charge, which reflects a lower estimated fair-market value for the three projects, comes even as Eversource is in the process of selling off its wind-energy assets and exiting the sector.