{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["App.2-B_Fixed Asset Cont 2009","App.2-B_Fixed Asset Cont 2010","App.2-B_Fixed Asset Cont 2011","App.2-B_Fixed Asset Cont 2012","App.2-B_Fixed Asset Cont 2013"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":70,"defined_names":440,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"App.2-B_Fixed Asset Cont 2009","index":0,"n_rows":83,"n_cols":14,"rows_kept":83,"cut":false,"hidden":false,"merged":[[7,0,7,13],[9,0,9,13],[8,0,8,13],[74,1,75,13],[80,1,80,13],[13,4,13,7],[77,1,78,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Attachment 3"]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2009]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)"]
["CEC",1612,"Land Rights (Formally known as Account 1906)"]
[null,1615,"Land",null,407800,null,null,{"$f":"E18+F18+G18","v":407800},null,null,null,null,-407800]
[null,1620,"Buildings &Fixtures",1.8104528890042396E-2,3893726.36,350498.64999999997,null,4244225.01,null,null,null,null,-1391257.02,{"$f":"H19+M19","v":2852967.9899999998}]
[null,1650,"Reservoirs Dams & Water",null,670777.72,null,null,670777.72,null,null,null,null,-750199.84,-79422.12]
[null,1665,"Fuel Holders Produce",2.3000003475010442E-2,4740563.91,743846.01,-77637.699999998324,5406772.2200000016,null,null,null,null,-1258297.6099999999,4148474.6100000017]
[null,1670,"Prime Movers",0.12890000112011138,14089121.960000001,1522474.2000000002,-484313.56999999285,15127282.590000007,null,null,null,null,-12311684.330000004,2815598.2600000035]
[null,1675,"Generators",2.6099997939178474E-2,6470101.5599999996,506969.46,-278511.77000000142,6698559.2499999981,null,null,null,null,-2684560.6999999997,4013998.5499999984]
[null,1680,"Accessory Electc Equ",2.3200004054876287E-2,897284.57,517297.07999999996,null,1414581.65,null,null,null,null,-299574.82,1115006.8299999998]
[null,1685,"Misc Power Plant Equ",2.3422438833862771E-2,2266773.5499999998,497215.32,null,2763988.8699999996,null,null,null,null,-1920819.7800000003,843169.08999999939]
["N/A",1805,"Land",1.3400013034186416E-2,294456.43,null,null,294456.43,null,null,null,null,-44075.229999999996,250381.2]
[null,1806,"L&Rights",1.3600087200745032E-2,230622.44,3504,null,234126.44,null,null,null,null,-59417.290000000008,174709.15]
[47,1808,"Buildings"]
[13,1810,"Leasehold Improvements"]
[47,1815,"Transformer Station Equipment >50 kV"]
[47,1820,"Distribution Station Equipment <50 kV"]
[47,1825,"Storage Battery Equipment"]
[47,1830,"Poles, Towers & Fixtures",2.529999567315749E-2,1491931.43,158005.08000000002,-45041.370000000112,1604895.14,null,null,null,null,-337964.08,1266931.0599999998]
[47,1835,"Overhead Conductors & Devices",2.5299971814068407E-2,1384789.48,46593.9,-79.389999999897555,1431303.99,null,null,null,null,-361602.49999999988,1069701.4900000002]
[47,1840,"Underground Conduit"]
[47,1845,"Underground Conductors & Devices",5.0600082276556546E-2,191609.87,-5432.91,null,186176.96,null,null,null,null,-93017.839999999982,{"$f":"H36+M36","v":93159.12000000001}]
[47,1850,"Line Transformers",2.8900029827391701E-2,1658559,26610.049999999996,-8612.9499999999534,1676556.1,null,null,null,null,-468843.25000000047,1207712.8499999996]
[47,1855,"Services (Overhead & Underground)"]
[47,1860,"Meters",0.14980753469864655,104647.60999999999,125144.77000000002,-21144.880000000005,208647.5,null,null,null,null,-95749.580000000016,112897.91999999998]
[47,1860,"Meters (Smart Meters)"]
["N/A",1905,"Land"]
[47,1908,"Buildings & Fixtures",2.5799996500592934E-2,5633004.5599999987,412214.69999999995,3444.9799999995157,6048664.2399999984,null,null,null,null,-1254808.3299999996,4793855.9099999983]
[13,1910,"Leasehold Improvements"]
[8,1915,"Office Furniture & Equipment (10 years)",0.13016680101455022,17787.659999999996,null,null,17787.659999999996,null,null,null,null,-8757.76,9029.899999999996]
[8,1915,"Office Furniture & Equipment (5 years)"]
[10,1920,"Computer Equipment - Hardware",0.19984111576904398,53608.87,7246.95,-22999.75,37856.07,null,null,null,null,-18979.260000000002,18876.809999999998]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)"]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)"]
[10,1930,"Transportation Equipment"]
[8,1935,"Stores Equipment",0.1113438169572626,392762.68000000011,5417.28,-36948.960000000137,361231,null,null,null,null,-276906.04000000004,84324.959999999963]
[8,1940,"Tools, Shop & Garage Equipment",0.16666666666666666,null,6078.24,null,6078.24,null,null,null,null,-422.1,5656.1399999999994]
[8,1945,"Measurement & Testing Equipment",0.14645714686851868,69585,5287,-12500,62372,null,null,null,null,-49638.21,12733.79]
[8,1950,"Power Operated Equipment"]
[8,1955,"Communications Equipment",0.15780009905387321,20332.37,null,null,20332.37,null,null,null,null,-21112.2,-779.83000000000175]
[8,1955,"Communication Equipment (Smart Meters)"]
[8,1960,"Miscellaneous Equipment ",0.17709869263443834,27866.410000000003,13752.409999999998,null,41618.82,null,null,null,null,-12260.78,29358.04]
[47,1975,"Load Management Controls Utility Premises"]
[47,1980,"System Supervisor Equipment"]
[47,1985,"Miscellaneous Fixed Assets"]
[47,1995,"Contributions & Grants"]
[null,"A","Maj Rollup Acc Dep Suspense",null,null,null,null,null,null,null,null,null,-343689.1,-343689.1]
[null,"B","Acc Dep - Contra for Group Retirement",null,null,null,null,null,null,null,null,null,172061.28,172061.28]
[null,"C","Suspense/Conversion/Error",null,null,null,null,null,null,null,null,null,2811.3400000256079,2811.3400000256079]
[null,"etc."]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E65)","v":45007713.439999975},{"$f":"SUM(F16:F65)","v":4942722.1900000004},-984345.35999999312,48966090.269999996,null,-22623125.59,-2654407.280000004,980967.84000000008,{"$f":"SUM(M16:M65)","v":-24296565.029999979},24669525.240000028]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K66-L69-L70","v":-2654407.280000004}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2010","index":1,"n_rows":83,"n_cols":14,"rows_kept":83,"cut":false,"hidden":false,"merged":[[7,0,7,13],[80,1,80,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[74,1,75,13],[77,1,78,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Attachment 3"]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2010]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)"]
["CEC",1612,"Land Rights (Formally known as Account 1906)"]
[null,1615,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H18","v":407800},null,null,{"$f":"E18+F18+G18","v":407800},null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M18","v":-407800},null,null,{"$f":"J18+K18+L18","v":-407800},{"$f":"H18+M18","v":0}]
[null,1620,"Buildings &Fixtures",1.8104528890042396E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H19","v":4244225.01},889403.11000000045,-108627.74,5025000.38,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M19","v":-1391257.02},-79559.449999999269,108627.74,-1362188.7299999993,3662811.6500000004]
[null,1650,"Reservoirs Dams & Water",null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H20","v":670777.72},null,null,670777.72,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M20","v":-750199.84},null,null,-750199.84,-79422.12]
[null,1665,"Fuel Holders Produce",2.3000003475010442E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H21","v":5406772.2200000016},null,-34126.51,5372645.7100000018,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M21","v":-1258297.6099999999},-124159.55000000028,34126.51,-1348330.6500000001,4024315.0600000015]
[null,1670,"Prime Movers",0.12890000112011138,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H22","v":15127282.590000007},457951.51,-1881240.6,13703993.500000007,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M22","v":-12311684.330000004},-1938719.8800000031,1847468.85,-12402935.360000007,1301058.1400000006]
[null,1675,"Generators",2.6099997939178474E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H23","v":6698559.2499999981},210165.76000000001,-638552.17999999993,6270172.8299999982,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M23","v":-2684560.6999999997},-177755.89999999967,672323.92999999993,-2189992.67,4080180.1599999983]
[null,1680,"Accessory Electc Equ",2.3200004054876287E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H24","v":1414581.65},null,-53257.75,1361323.9,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M24","v":-299574.82},-32469.589999999967,53257.75,-278786.65999999997,1082537.24]
[null,1685,"Misc Power Plant Equ",2.3422438833862771E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H25","v":2763988.8699999996},880190.25,-1,3644178.1199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M25","v":-1920819.7800000003},-42226.710000000196,1,-1963045.4900000005,1681132.6299999992]
["N/A",1805,"Land",1.3400013034186416E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H26","v":294456.43},null,null,294456.43,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M26","v":-44075.229999999996},-3945.7200000000012,null,-48020.95,246435.47999999998]
[null,1806,"L&Rights",1.3600087200745032E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H27","v":234126.44},null,null,234126.44,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M27","v":-59417.290000000008},-3184.1399999999921,null,-62601.43,171525.01]
[47,1808,"Buildings"]
[13,1810,"Leasehold Improvements"]
[47,1815,"Transformer Station Equipment >50 kV"]
[47,1820,"Distribution Station Equipment <50 kV"]
[47,1825,"Storage Battery Equipment"]
[47,1830,"Poles, Towers & Fixtures",2.529999567315749E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H33","v":1604895.14},193707.87,-11849.74,1786753.2699999998,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M33","v":-337964.08},-43549.400000000147,11849.74,-369663.74000000017,1417089.5299999996]
[47,1835,"Overhead Conductors & Devices",2.5299971814068407E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H34","v":1431303.99},49406.23,-7280.12,1473430.0999999999,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M34","v":-361602.49999999988},-37060.930000000117,7280.12,-391383.31,1082046.7899999998]
[47,1840,"Underground Conduit"]
[47,1845,"Underground Conductors & Devices",5.0600082276556546E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H36","v":186176.96},null,null,186176.96,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M36","v":-93017.839999999982},-9420.5699999999924,null,-102438.40999999997,{"$f":"H36+M36","v":83738.550000000017}]
[47,1850,"Line Transformers",2.8900029827391701E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H37","v":1676556.1},93226.2,-31313.16,1738469.1400000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M37","v":-468843.25000000047},-46273.67999999984,23891.29,-491225.64000000031,1247243.4999999998]
[47,1855,"Services (Overhead & Underground)"]
[47,1860,"Meters",0.14980753469864655,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H39","v":208647.5},100115.98000000001,-42879.189999999995,265884.28999999998,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M39","v":-95749.580000000016},-44198.769999999968,42879.189999999995,-97069.159999999974,168815.13]
[47,1860,"Meters (Smart Meters)"]
["N/A",1905,"Land"]
[47,1908,"Buildings & Fixtures",2.5799996500592934E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H42","v":6048664.2399999984},615893.35000000009,null,6664557.589999998,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M42","v":-1254808.3299999996},-166728.59000000055,null,-1421536.9200000002,5243020.6699999981]
[13,1910,"Leasehold Improvements"]
[8,1915,"Office Furniture & Equipment (10 years)",0.13016680101455022,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H44","v":17787.659999999996},23956.21,-2629,39114.869999999995,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M44","v":-8757.76},-4064.4700000000012,2629,-10193.230000000001,28921.639999999992]
[8,1915,"Office Furniture & Equipment (5 years)"]
[10,1920,"Computer Equipment - Hardware",0.19984111576904398,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H46","v":37856.07},25965.48,-11057.93,52763.62,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M46","v":-18979.260000000002},-8213.19,11057.93,-16134.520000000004,36629.1]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)"]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)"]
[10,1930,"Transportation Equipment"]
[8,1935,"Stores Equipment",0.1113438169572626,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H50","v":361231},43646.81,-239809.51,165068.29999999999,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M50","v":-276906.04000000004},-17875.28999999995,223684.16,-71097.169999999955,93971.130000000034]
[8,1940,"Tools, Shop & Garage Equipment",0.16666666666666666,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H51","v":6078.24},null,null,6078.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M51","v":-422.1},-1013.0399999999998,null,-1435.1399999999999,4643.1000000000004]
[8,1945,"Measurement & Testing Equipment",0.14645714686851868,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H52","v":62372},8716.57,-52000,19088.570000000007,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M52","v":-49638.21},-9396.0599999999977,52000,-7034.2699999999968,12054.30000000001]
[8,1950,"Power Operated Equipment",null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H53","v":0}]
[8,1955,"Communications Equipment",0.15780009905387321,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H54","v":20332.37},null,null,20332.37,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M54","v":-21112.2},-3208.4500000000007,null,-24320.65,-3988.2800000000025]
[8,1955,"Communication Equipment (Smart Meters)",null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H55","v":0}]
[8,1960,"Miscellaneous Equipment ",0.17709869263443834,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H56","v":41618.82},64392.310000000005,12969.92,118981.05,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M56","v":-12260.78},-14819.070000000002,3155.43,-23924.420000000002,95056.63]
[47,1975,"Load Management Controls Utility Premises"]
[47,1980,"System Supervisor Equipment"]
[47,1985,"Miscellaneous Fixed Assets"]
[47,1995,"Contributions & Grants"]
[null,"A","Maj Rollup Acc Dep Suspense",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M61","v":-343689.1},null,null,-343689.1,-343689.1]
[null,"B","Acc Dep - Contra for Group Retirement",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M62","v":172061.28},null,null,172061.28,172061.28]
[null,"C","Suspense/Conversion/Error",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M63","v":2811.3400000256079},-3978.1100000256079,null,-1166.77,-1166.77]
[null,"etc."]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E65)","v":48966090.269999996},{"$f":"SUM(F16:F65)","v":3656737.6400000011},-3101654.5100000007,49521173.399999991,null,-24296565.029999979,-2811820.5600000285,3094232.6400000011,-24014152.95000001,25507020.449999999]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K66-L69-L70","v":-2811820.5600000285}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2011","index":2,"n_rows":84,"n_cols":14,"rows_kept":84,"cut":false,"hidden":false,"merged":[[8,0,8,13],[81,1,81,13],[9,0,9,13],[10,0,10,13],[14,4,14,7],[75,1,76,13],[78,1,79,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Attachment 3"]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2011]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)"]
["CEC",1612,"Land Rights (Formally known as Account 1906)"]
[null,1615,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H18","v":407800},null,null,{"$f":"E19+F19+G19","v":407800},null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M18","v":-407800},null,null,{"$f":"J19+K19+L19","v":-407800}]
[null,1620,"Buildings &Fixtures",1.8104528890042396E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H19","v":5025000.38},83148.22,-137055,4971093.5999999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M19","v":-1362188.7299999993},-81884.070000000065,137055,-1307017.7999999993,{"$f":"H20+M20","v":3664075.8000000003}]
[null,1650,"Reservoirs Dams & Water",null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H20","v":670777.72},null,null,670777.72,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M20","v":-750199.84},null,null,-750199.84,-79422.12]
[null,1665,"Fuel Holders Produce",2.3000003475010442E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H21","v":5372645.7100000018},118539.73,-17643.939999999999,5473541.5000000019,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M21","v":-1348330.6500000001},-124764.99999999983,17643.939999999999,-1455451.71,4018089.7900000019]
[null,1670,"Prime Movers",0.12890000112011138,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H22","v":13703993.500000007},1976062.9599999997,-1509651.76,14170404.700000007,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M22","v":-12402935.360000007},-1920056.3699999957,1509651.76,-12813339.970000003,1357064.7300000042]
[null,1675,"Generators",2.6099997939178474E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H23","v":6270172.8299999982},1276142.74,-529040.15,7017275.4199999981,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M23","v":-2189992.67},-200616.79000000039,529040.15,-1861569.3100000005,5155706.1099999975]
[null,1680,"Accessory Electc Equ",2.3200004054876287E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H24","v":1361323.9},null,-13724,1347599.9,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M24","v":-278786.65999999997},-31450.050000000047,13724,-296512.71000000002,1051087.19]
[null,1685,"Misc Power Plant Equ",2.3422438833862771E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H25","v":3644178.1199999996},219810.96,-15392,3848597.0799999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M25","v":-1963045.4900000005},-55434.019999999087,15392,-2003087.5099999995,1845509.57]
["N/A",1805,"Land",1.3400013034186416E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H26","v":294456.43},null,null,294456.43,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M26","v":-48020.95},-3945.7200000000084,null,-51966.670000000006,242489.75999999998]
[null,1806,"L&Rights",1.3600087200745032E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H27","v":234126.44},null,null,234126.44,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M27","v":-62601.43},-3184.1399999999921,null,-65785.569999999992,168340.87]
[47,1808,"Buildings"]
[13,1810,"Leasehold Improvements"]
[47,1815,"Transformer Station Equipment >50 kV"]
[47,1820,"Distribution Station Equipment <50 kV"]
[47,1825,"Storage Battery Equipment"]
[47,1830,"Poles, Towers & Fixtures",2.529999567315749E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H33","v":1786753.2699999998},243608.21999999997,-30900.309999999998,1999461.1799999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M33","v":-369663.74000000017},-48774.389999999956,30900.309999999998,-387537.82000000012,1611923.3599999996]
[47,1835,"Overhead Conductors & Devices",2.5299971814068407E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H34","v":1473430.0999999999},96588.379999999976,-52595.22,1517423.2599999998,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M34","v":-391383.31},-38932.380000000325,52595.22,-377720.47000000032,1139702.7899999996]
[47,1840,"Underground Conduit"]
[47,1845,"Underground Conductors & Devices",5.0600082276556546E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H36","v":186176.96},null,null,186176.96,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M36","v":-102438.40999999997},-9420.5700000000215,null,-111858.98,{"$f":"H37+M37","v":74317.98}]
[47,1850,"Line Transformers",2.8900029827391701E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H37","v":1738469.1400000001},75981.910000000018,-49371.460000000014,1765079.59,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M37","v":-491225.64000000031},-49841.989999999278,46680.090000000011,-494387.53999999951,1270692.0500000005]
[47,1855,"Services (Overhead & Underground)"]
[47,1860,"Meters",0.14980753469864655,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H39","v":265884.28999999998},84863.62,-39968.939999999995,310778.96999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M39","v":-97069.159999999974},-65429.719999999965,39968.939999999995,-122529.93999999994,188249.03000000003]
[47,1860,"Meters (Smart Meters)"]
["N/A",1905,"Land"]
[47,1908,"Buildings & Fixtures",2.5799996500592934E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H42","v":6664557.589999998},1494446.51,-395217.94,7763786.1599999974,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M42","v":-1421536.9200000002},-190374.18999999954,395217.94,-1216693.1699999997,6547092.9899999974]
[13,1910,"Leasehold Improvements",null,null,47269.78,null,47269.78,null,null,-2666.01,null,-2666.01,44603.77]
[8,1915,"Office Furniture & Equipment (10 years)",0.13016680101455022,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H44","v":39114.869999999995},15334.029999999999,-15334.029999999999,39114.869999999995,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M44","v":-10193.230000000001},-5587.83,null,-15781.060000000001,23333.809999999994]
[8,1915,"Office Furniture & Equipment (5 years)"]
[10,1920,"Computer Equipment - Hardware",0.19984111576904398,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H46","v":52763.62},256.25,12270.029999999999,65289.9,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M46","v":-16134.520000000004},-11656.929999999997,3064,-24727.45,40562.449999999997]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)"]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)"]
[10,1930,"Transportation Equipment"]
[8,1935,"Stores Equipment",0.1113438169572626,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H50","v":165068.29999999999},47412.399999999994,18816.199999999997,231296.89999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M50","v":-71097.169999999955},-24406.670000000056,3190,-92313.840000000011,138983.05999999994]
[8,1940,"Tools, Shop & Garage Equipment",0.16666666666666666,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H51","v":6078.24},25809.119999999999,null,31887.360000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M51","v":-1435.1399999999999},-3163.81,null,-4598.95,27288.41]
[8,1945,"Measurement & Testing Equipment",0.14645714686851868,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H52","v":19088.570000000007},35289.149999999994,-22006.2,32371.52,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M52","v":-7034.2699999999968},-4637.5000000000018,null,-11671.769999999999,20699.75]
[8,1950,"Power Operated Equipment"]
[8,1955,"Communications Equipment",0.15780009905387321,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H54","v":20332.37},null,null,20332.37,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M54","v":-24320.65},-3208.4499999999971,null,-27529.1,-7196.73]
[8,1955,"Communication Equipment (Smart Meters)"]
[8,1960,"Miscellaneous Equipment ",0.17709869263443834,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H56","v":118981.05},57251.590000000004,null,176232.64,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M56","v":-23924.420000000002},-29890.59,null,-53815.01,122417.63]
[47,1975,"Load Management Controls Utility Premises"]
[47,1980,"System Supervisor Equipment"]
[47,1985,"Miscellaneous Fixed Assets"]
[47,1995,"Contributions & Grants"]
[null,"A","Maj Rollup Acc Dep Suspense",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M61","v":-343689.1},null,null,-343689.1,-343689.1]
[null,"B","Acc Dep - Contra for Group Retirement",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M62","v":172061.28},null,null,172061.28,172061.28]
[null,"C","Suspense/Conversion/Error",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M63","v":-1166.77},1166.77]
[null,"etc."]
[]
[null,null,"Total",null,{"$f":"SUM(E17:E66)","v":49521173.399999991},{"$f":"SUM(F17:F66)","v":5897815.5700000003},-2796814.72,52622174.249999993,null,{"$f":"SUM(J17:J66)","v":-24014152.95000001},-2908160.4199999948,2794123.35,-24128190.020000003,28493984.23]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K67-L70-L71","v":-2908160.4199999948}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2012","index":3,"n_rows":83,"n_cols":14,"rows_kept":83,"cut":false,"hidden":false,"merged":[[7,0,7,13],[80,1,80,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[74,1,75,13],[77,1,78,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Attachment 3"]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)"]
["CEC",1612,"Land Rights (Formally known as Account 1906)"]
[null,1615,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H19","v":407800},null,null,{"$f":"E18+F18+G18","v":407800},null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M19","v":-407800},null,null,{"$f":"J18+K18+L18","v":-407800},{"$f":"H18+M18","v":0}]
[null,1620,"Buildings &Fixtures",1.8104528890042396E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H20","v":4971093.5999999996},124375.54533997328,null,5095469.1453399733,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M20","v":-1307017.7999999993},-87026.279950208511,null,-1394044.0799502078,3701425.0653897654]
[null,1650,"Reservoirs Dams & Water",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H21","v":670777.72},null,null,670777.72,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M21","v":-750199.84},null,null,-750199.84,-79422.12]
[null,1665,"Fuel Holders Produce",2.3000003475010442E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H22","v":5473541.5000000019},1544977.2253652285,null,7018518.7253652308,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M22","v":-1455451.71},-144064.52800253336,0,-1599516.2380025333,5419002.4873626977]
[null,1670,"Prime Movers",0.12890000112011138,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H23","v":14170404.700000007},603833.4965487133,-150958.37413717833,14623279.822411543,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M23","v":-12813339.970000003},-1777495.3524352852,150958.37413717833,-14439876.94829811,183402.87411343306]
[null,1675,"Generators",2.6099997939178474E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H24","v":7017275.4199999981},2652472.247137371,-663118.06178434275,9006629.6053530276,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M24","v":-1861569.3100000005},-257034.6332855793,663118.06178434275,-1455485.8815012369,7551143.7238517907]
[null,1680,"Accessory Electc Equ",2.3200004054876287E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H25","v":1347599.9},329110.5,null,1676710.4,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M25","v":-296512.71000000002},-44016.48609316269,null,-340529.1960931627,1336181.2039068372]
[null,1685,"Misc Power Plant Equ",2.3422438833862771E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H26","v":3848597.0799999996},249005.52560871412,null,4097602.6056087138,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M26","v":-2003087.5099999995},-61385.257300499143,null,-2064472.7673004987,2033129.8383082151]
["N/A",1805,"Land",1.3400013034186416E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H27","v":294456.43},null,null,294456.43,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M27","v":-51966.670000000006},-3945.72,null,-55912.390000000007,238544.03999999998]
[null,1806,"L&Rights",1.3600087200745032E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H28","v":234126.44},null,null,234126.44,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M28","v":-65785.569999999992},-3184.14,null,-68969.709999999992,165156.73000000001]
[47,1808,"Buildings"]
[13,1810,"Leasehold Improvements"]
[47,1815,"Transformer Station Equipment >50 kV"]
[47,1820,"Distribution Station Equipment <50 kV"]
[47,1825,"Storage Battery Equipment"]
[47,1830,"Poles, Towers & Fixtures",2.529999567315749E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H34","v":1999461.1799999997},289880.03293963434,-43482.004940945153,2245859.2079986888,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M34","v":-387537.82000000012},-55499.087937570417,43482.004940945153,-399554.9029966254,1846304.3050020635]
[47,1835,"Overhead Conductors & Devices",2.5299971814068407E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H35","v":1517423.2599999998},30406.629755321781,-2128.4640828725251,1545701.4256724492,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M35","v":-377720.47000000032},-38031.062998816356,2128.4640828725251,-413623.06891594414,1132078.3567565051]
[47,1840,"Underground Conduit"]
[47,1845,"Underground Conductors & Devices",5.0600082276556546E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H37","v":186176.96},null,null,186176.96,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M37","v":-111858.98},-9420.57,null,-121279.54999999999,{"$f":"H36+M36","v":64897.41}]
[47,1850,"Line Transformers",2.8900029827391701E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H38","v":1765079.59},112210.89776495154,-22442.17955299031,1854848.3082119613,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M38","v":-494387.53999999951},-54422.291387241203,22442.17955299031,-526367.65183425031,1328480.6563777109]
[47,1855,"Services (Overhead & Underground)"]
[47,1860,"Meters",0.14980753469864655,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H40","v":310778.96999999997},55212.839540092296,-11597.46,354394.34954009223,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M40","v":-122529.93999999994},-49758.164806055589,11597.46,-160690.64480605556,193703.70473403667]
[47,1860,"Meters (Smart Meters)"]
["N/A",1905,"Land"]
[47,1908,"Buildings & Fixtures",2.5799996500592934E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H43","v":7763786.1599999974},1212030.94,null,8975817.0999999978,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M43","v":-1216693.1699999997},-222258.72754572702,null,-1438951.8975457267,7536865.2024542708]
[13,1910,"Leasehold Improvements",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H44","v":47269.78},null,null,47269.78,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M44","v":-2666.01},null,null,-2666.01,44603.77]
[8,1915,"Office Furniture & Equipment (10 years)",0.13016680101455022,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H45","v":39114.869999999995},14372.802116279965,-10900.04,42587.632116279958,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M45","v":-15781.060000000001},-7662.6607994414835,10900.04,-12543.680799441485,30043.951316838473]
[8,1915,"Office Furniture & Equipment (5 years)"]
[10,1920,"Computer Equipment - Hardware",0.19984111576904398,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H47","v":65289.9},15578.286627735572,-2527.19,78340.996627735571,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M47","v":-24727.45},-10418.955552605785,2527.19,-32619.215552605787,45721.78107512978]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)"]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)"]
[10,1930,"Transportation Equipment"]
[8,1935,"Stores Equipment",0.1113438169572626,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H51","v":231296.89999999997},16511.81462055619,-45356.76,202451.95462055615,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M51","v":-92313.840000000011},-21351.301039822163,45356.76,-68308.381039822183,134143.57358073397]
[8,1940,"Tools, Shop & Garage Equipment",0.16666666666666666,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H52","v":31887.360000000001},0,null,31887.360000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M52","v":-4598.95},-1013.04,null,-5611.99,26275.370000000003]
[8,1945,"Measurement & Testing Equipment",0.14645714686851868,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H53","v":32371.52},5229.6058409365442,null,37601.125840936547,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M53","v":-11671.769999999999},-12131.944878157661,null,-23803.714878157662,13797.410962778886]
[8,1950,"Power Operated Equipment"]
[8,1955,"Communications Equipment",0.15780009905387321,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H55","v":20332.37},null,null,20332.37,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M55","v":-27529.1},-3208.45,null,-30737.55,-10405.18]
[8,1955,"Communication Equipment (Smart Meters)"]
[8,1960,"Miscellaneous Equipment ",0.17709869263443834,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H57","v":176232.64},48307.490794491729,null,224540.13079449174,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M57","v":-53815.01},-34512.72847232021,null,-88327.738472320212,136212.39232217154]
[47,1975,"Load Management Controls Utility Premises"]
[47,1980,"System Supervisor Equipment"]
[47,1985,"Miscellaneous Fixed Assets"]
[47,1995,"Contributions & Grants"]
[null,"A","Maj Rollup Acc Dep Suspense",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M62","v":-343689.1},null,null,-343689.1,-343689.1]
[null,"B","Acc Dep - Contra for Group Retirement",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M63","v":172061.28},null,null,172061.28,172061.28]
[null,"C","Suspense/Conversion/Error"]
[null,"etc."]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E65)","v":52622174.249999993},{"$f":"SUM(F16:F65)","v":7303515.8800000018},-952510.53449832904,58973179.595501669,null,{"$f":"SUM(J16:J65)","v":-24128190.020000003},-2897841.382485027,952510.53449832904,-26073520.867986701,32899658.727514975]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K66-L69-L70","v":-2897841.382485027}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2013","index":4,"n_rows":83,"n_cols":14,"rows_kept":83,"cut":false,"hidden":false,"merged":[[7,0,7,13],[80,1,80,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[74,1,75,13],[77,1,78,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Attachment 3"]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)"]
["CEC",1612,"Land Rights (Formally known as Account 1906)"]
[null,1615,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H18","v":407800},null,-407800,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M18","v":-407800},null,407800]
[null,1620,"Buildings &Fixtures",2.7799999999999998E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H19","v":5095469.1453399733},29503.820307051068,-527063.4,{"$f":"E19+F19+G19","v":4597909.5656470237},null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M19","v":-1394044.0799502078},-135105.75332961159,527063.4,{"$f":"J19+K19+L19","v":-1002086.4332798194},{"$f":"H19+M19","v":3595823.1323672044}]
[null,1650,"Reservoirs Dams & Water",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H20","v":670777.72},null,-670777.72,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M20","v":-750199.84},null,670777.72,-79422.12,-79422.12]
[null,1665,"Fuel Holders Produce",2.7699999999999999E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H21","v":7018518.7253652308},99628.57578215815,null,7118147.3011473892,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M21","v":-1599516.2380025333},-196240.10201940619,null,-1795756.3400219395,5322390.9611254502]
[null,1670,"Prime Movers",6.7299999999999999E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H22","v":14623279.822411543},1104835.2838116235,-276208.82095290587,15451906.285270261,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M22","v":-14439876.94829811},-976250.64586623339,276208.82095290587,-15139918.773211438,311987.51205882244]
[null,1675,"Generators",5.45E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H23","v":9006629.6053530276},3568825.0837955717,-1806747.9309488928,10768706.758199707,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M23","v":-1455485.8815012369},-586014.71792548453,1806747.9309488928,-234752.66847782861,10533954.089721877]
[null,1680,"Accessory Electc Equ",5.4399999999999997E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H24","v":1676710.4},642032.875,null,2318743.2749999999,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M24","v":-340529.1960931627},-129626.15259999999,null,-470155.34869316267,1848587.9263068372]
[null,1685,"Misc Power Plant Equ",3.8899999999999997E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H25","v":4097602.6056087138},803591.70130359696,-1399523.95,3501670.3569123102,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M25","v":-2064472.7673004987},-122421.66207878392,1399523.95,-787370.47937928257,2714299.8775330279]
["N/A",1805,"Land",1.9400000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H26","v":294456.43},null,null,294456.43,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M26","v":-55912.390000000007},-5712.4547419999999,null,-61624.844742000008,232831.58525799998]
[null,1806,"L&Rights",9.7000000000000003E-3,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H27","v":234126.44},null,null,234126.44,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M27","v":-68969.709999999992},-2271.026468,null,-71240.736467999988,162885.70353200001]
[47,1808,"Buildings"]
[13,1810,"Leasehold Improvements"]
[47,1815,"Transformer Station Equipment >50 kV"]
[47,1820,"Distribution Station Equipment <50 kV"]
[47,1825,"Storage Battery Equipment"]
[47,1830,"Poles, Towers & Fixtures",1.78E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H33","v":2245859.2079986888},359692.48336546996,-53953.872504820494,2551597.8188593383,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M33","v":-399554.9029966254},-44347.801749509854,53953.872504820494,-389948.83224131481,2161648.9866180234]
[47,1835,"Overhead Conductors & Devices",1.9400000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H34","v":1545701.4256724492},37438.090845105289,-2620.6663591573706,1580518.8501583971,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M34","v":-413623.06891594414},-29794.864794147074,2620.6663591573706,-440797.26735093386,1139721.5828074631]
[47,1840,"Underground Conduit"]
[47,1845,"Underground Conductors & Devices",3.0300000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H36","v":186176.96},null,null,186176.96,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M36","v":-121279.54999999999},-5641.1621910000003,null,-126920.71219099998,{"$f":"H36+M36","v":59256.247809000008}]
[47,1850,"Line Transformers",2.41E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H37","v":1854848.3082119613},136600.54080302501,-27320.108160605003,1964128.7408543814,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M37","v":-526367.65183425031},-48052.218585685529,27320.108160605003,-547099.76225933083,1417028.9785950505]
[47,1855,"Services (Overhead & Underground)"]
[47,1860,"Meters",6.5799999999999997E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H39","v":354394.34954009223},101263.23498639971,-43039.89,412617.69452649192,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M39","v":-160690.64480605556},-23684.108371420909,43039.89,-141334.86317747645,271282.83134901547]
[47,1860,"Meters (Smart Meters)"]
["N/A",1905,"Land"]
[47,1908,"Buildings & Fixtures",1.9599999999999999E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H42","v":8975817.0999999978},502819,null,9478636.0999999978,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M42","v":-1438951.8975457267},-185653.26211599997,null,-1624605.1596617268,7854030.9403382707]
[13,1910,"Leasehold Improvements",0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H43","v":47269.78},null,null,47269.78,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M43","v":-2666.01},null,null,-2666.01,44603.77]
[8,1915,"Office Furniture & Equipment (10 years)",0.1429,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H44","v":42587.632116279958},14372.802116279965,null,56960.434232559921,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M44","v":-12543.680799441485},-10082.750085624612,null,-22626.430885066096,34334.003347493825]
[8,1915,"Office Furniture & Equipment (5 years)"]
[10,1920,"Computer Equipment - Hardware",0.1925,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H46","v":78340.996627735571},15578.286627735572,-13960,79959.283255471149,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M46","v":-32619.215552605787},-10576.728651258647,13960,-29235.944203864434,50723.339051606716]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)"]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)"]
[10,1930,"Transportation Equipment"]
[8,1935,"Stores Equipment",0.1237,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H50","v":202451.95462055615},16511.81462055619,-10346.35,208617.41924111234,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M50","v":-68308.381039822183},-23650.343638344202,10346.35,-81612.374678166379,127005.04456294596]
[8,1940,"Tools, Shop & Garage Equipment",0.16669999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H51","v":31887.360000000001},null,null,31887.360000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M51","v":-5611.99},-1013.2426079999999,null,-6625.2326079999993,25262.127392000002]
[8,1945,"Measurement & Testing Equipment",0.1734,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H52","v":37601.125840936547},5229.6058409365442,null,42830.731681873091,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M52","v":-23803.714878157662},-15264.618535227593,null,-39068.333413385255,3762.3982684878356]
[8,1950,"Power Operated Equipment"]
[8,1955,"Communications Equipment",3.3799999999999997E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H54","v":20332.37},null,null,20332.37,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M54","v":-30737.55},-687.23410599999988,null,-31424.784105999999,-11092.414106]
[8,1955,"Communication Equipment (Smart Meters)"]
[8,1960,"Miscellaneous Equipment ",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H56","v":224540.13079449174},48307.490794491729,-24710.98,248136.64158898345,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M56","v":-88327.738472320212},-44042.607238347518,24710.98,-107659.36571066773,140477.27587831573]
[47,1975,"Load Management Controls Utility Premises"]
[47,1980,"System Supervisor Equipment"]
[47,1985,"Miscellaneous Fixed Assets"]
[47,1995,"Contributions & Grants"]
[null,"A","Maj Rollup Acc Dep Suspense",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M61","v":-343689.1},null,null,-343689.1,-343689.1]
[null,"B","Acc Dep - Contra for Group Retirement",null,null,null,null,null,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M62","v":172061.28},null,null,172061.28,172061.28]
[null,"C","Suspense/Conversion/Error"]
[null,"etc."]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E65)","v":58973179.595501669},{"$f":"SUM(F16:F65)","v":7486230.6900000013},-5264073.6889263811,61195336.596575305,null,-26073520.867986701,-2596133.4577000849,5264073.6889263811,-23405580.636760406,37789755.959814899]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K66-L69-L70","v":-2596133.4577000849}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]