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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brant County Power"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. – Eastern Ontario Power/Fort Erie/Port Colborne"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Version 1.1",null,null,null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation"]
[null,null,null,"Utility Name   ","Thunder Bay Hydro Electricity Distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,null,"Service Territory","Thunder Bay",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc."]
[null,null,null,"Assigned EB Number","EB-2012-0167",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd."]
[null,null,null,"Name of Contact and Title","Jenni Pajala, Supervisor of Regulatory Affairs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,"Phone Number   ","807-343-1016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,"Email Address   ","jpajala@tbhydo.on.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation"]
[null,null,null,"Bridge Year",2012,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,"Test Year",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
[null,null,null,"Last Rebasing Year",2009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Co. Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Dist. Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket – Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

{"sheet":"Index","index":1,"n_rows":32,"n_cols":6,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
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[]
[]
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[]
[]
[]
[]
[]
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[]
[]
[1,"LDC Information Sheet",null,null,19,"Appendix 2-H OM&A Detailed Analysis"]
[2,"Index",null,null,20,"Appendix 2-I OM&A Summary Analysis"]
[3,"Appendix 2-A Capital Projects",null,null,21,"Appendix 2-J OM&A Cost  Drivers"]
[4,"Appendix 2-B Fixed Asset Continuity",null,null,22,"Appendix 2-K Employee Costs"]
[5,"Appendix 2-CA CGAAP Depreciation Expense 2011",null,null,23,"Appendix 2-L OM&A per Cust FTEE"]
[6,"Appendix 2-CB MIFRS Depreciation Expense 2011",null,null,24,"Appendix 2-M Regulatory Costs"]
[7,"Appendix 2-CC MIFRS Depreciation Expense 2012",null,null,25,"Appendix 2-N Corp Cost Allocation"]
[8,"Appendix 2-CD MIFRS Depreciation Expense 2013",null,null,26,"Appendix 2-OA Capital Structure and Cost of Capital"]
[9,"Appendix 2-CE CGAAP Depreciation Expense 2011",null,null,27,"Appendix 2-OB Debt Instruments"]
[10,"Appendix 2-CF CGAAP Depreciation Expense 2012",null,null,28,"Appendix 2-P Cost Allocation"]
[11,"Appendix 2-CG MIFRS Depreciation Expense 2012",null,null,29,"Appendix 2-Q Cost of Service Embedded Distributor"]
[12,"Appendix 2-CH MIFRS Depreciation Expense 2013",null,null,30,"Appendix 2-R Loss Factors"]
[13,"Appendix 2-CI Alternative Accounting Standards Depreciation Expense",null,null,31,"Appendix 2-S Stranded Meters"]
[14,"Appendix 2-D Overhead",null,null,32,"Appendix 2-T 1592 Tax Variance"]
[15,"Appendix 2-EA PP&E Deferral Account - 2012 IFRS Adopters",null,null,33,"Appendix 2-U IFRS Transition Costs"]
[16,"Appendix 2-EB PP&E Deferral Account - 2013 IFRS Adopters",null,null,34,"Appendix 2-V Rev Reconciliation"]
[17,"Appendix 2-F Other Operating Revenue",null,null,35,"Appendix 2-W Bill Impacts"]
[18,"Appendix 2-G Detailed OM&A Expenses",null,null,36,"Appendix 2-X CoS Flowchart"]

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[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-A"]
["Capital Projects Table"]
[]
[]
["Projects",{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 1\", 'LDC Info'!E26-5)","v":2007},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 2\", 'LDC Info'!E26-4)","v":2008},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 3\", 'LDC Info'!E26-3)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 4\", 'LDC Info'!E26-2)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 5\", 'LDC Info'!E26-1)","v":2011},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MCGAAP"]
["Line Replacements"]
["Project 1: Frankwood Ave. Area Rebuild",680799.55]
["Project 6: Ridgecrest Rd. 11 Pole Rebuild",115475.43]
["Project 8: MNTCE - 600 Syndicate St. ",86917.27]
["Project 25: 10M6 Kam River Crossing ",null,null,430837]
["Project 27: Mary Ford Area Conversion/Rebuild",null,null,202409.17,253999.09]
["Project 29: 2M2 & 2M3 Line Rebuild",null,null,140289.76999999999]
["Project 30: Hyde-Murray Area Rebuild",null,null,138713.44,1067482.33]
["Project 38: Centre-Francis Area Rebuild",null,null,null,616840.13,1284819.83]
["Sub-Total",{"$f":"SUM(B16:B23)","v":883192.25},0,912249.38000000012,1938321.5500000003,1284819.83,0,0]
["Line Voltage Conversions"]
["Project 2: Tarbutt Street Area Rebuild",495242,1062485.24]
["Project 3: 4FS Conversion to 10M1",473335.2]
["Project 4: Joint Use Pole Grey Cr",170884.69]
["Project 5: Hardisty St. Feeder Rebuild",166651.44]
["Project 10: Hill Street Rebuild",null,1008692.24]
["Project 11: Ray Boulevard Rebuild",null,595561.27]
["Project 14: Winnipeg Ave Area Rebuild",null,429271.06,1121305.69]
["Project 15: Summit-Cornwall Area Rebuild",null,224262.05,657884.41]
["Project 16: County Fair Plaza Rebuild",null,168779.95]
["Project 23: Ontario Banning Conversion",null,null,1254942.5900000001]
["Project 26: Mary Mountdale Area Rebuild",null,null,306061.49,353764.53]
["Project 36: Lily-Donald Area Conversion/Rebuild ",null,null,null,940594.76]
["Project 44: Montreal-Mountdale Area Rebuild",null,null,null,149495.39000000001,547092.05000000005,86907]
["Project 45; Brock Syndicate Area Conversion",null,null,null,117544.45,1284458.56]
["Project 47: Brown-Isabella Conversion Rebuild",null,null,null,85158.35,927305.25,1616456]
["Project 51: Brock-Ford area Rebuild",null,null,null,null,796268.12,1440500]
["Project 62: Ogden-McMurray Area Conversion Rebuild",null,null,null,null,null,817776,1721369]
["Project 63: Georgina-Francis Area Rebuild",null,null,null,null,null,1096922]
["Project 69: Durban-Brodie Rebuild",null,null,null,null,null,null,803871]
["Project 70: Mary-Heath",null,null,null,null,null,null,1374452]
["Proejct 71: Brunswick-Legion",null,null,null,null,null,null,724206]
["Project 72: Huron-Otto Pole Set Only",null,null,null,null,null,null,518443]
["Project 73: Elliot/Leslie",null,null,null,null,null,null,960532]
["Project 75: Black Bay/ Dewe - Design Contract",null,null,null,null,null,null,89342]
["Sub-Total",{"$f":"SUM(B26:B47)","v":1306113.3299999998},3489051.81,3340194.1800000006,1646557.4800000002,3555123.9800000004,5058561,{"$f":"SUM(H26:H49)","v":6192215}]
["System Improvements"]
["Project 7: Harbourview Terrace Vault Improvements",93059.01]
["Project 24: County Park U/G Cable Trunck",null,null,695014.9]
["Project 37: County Fair Park U/G Line Rebuild-Phase 2",null,null,null,675097.34]
["Project 52: College Park U/G Rebuild Phase 1",null,null,null,null,687438.76]
["Proejct 74: 10M3 to 17M1 Connection @ Main St.",null,null,null,null,null,null,141119]
["Sub-Total",{"$f":"SUM(B52:B56)","v":93059.01},0,695014.9,675097.34,687438.76,0,141119]
["Customer Driven - Expansion"]
["Project 17: Wayne Toyota - New Pole & U/G Cable ",null,119323.19]
["Project 19: Burwood Rd. Pole Relocation",null,86714.28]
["Project 31: Landfill Gas Utlization Plant - Pole Line",null,null,126830.49]
["Project 32: Hutton Park Drive Line Extension & Service",null,null,121468.38]
["Project 42: Skypower 7MV Airport Solar Project",null,null,null,172601.26,290761.84000000003,87007]
["Project 43: Skypower8.9MW Fort William First Nation Solar Project ",null,null,null,172499.04,null,148680]
["Project 46: 777 Memorial Ave - Walmart",null,null,null,97873.93]
["Project 66: New Courthouse - Miles @ Brodie",null,null,null,null,null,183079]
["Sub-Total",{"$f":"SUM(B59:B66)","v":0},206037.47,248298.87,442974.23000000004,290761.84000000003,418766,0]
["Relocations"]
["Project 18: Belrose Rd. Bridge Rebuild",null,102216.68]
["Project 39:Miles Street Between Archibald and Brodie",null,null,null,190979.53]
["Project 40: Arthur Street between may And Brodie",null,null,null,188057.59]
["Project 65: Golf Links RD Widening - City of Thunder Bay",null,null,null,null,423338.13,321846]
["Project 55: Hwy 11-17 @ Balsam - Pole Relocations ",null,null,null,null,254204.61]
["Project 56: HWY 11-17 @ Balsam Pole Relocations",null,null,null,null,207428.67]
["Project 57: P.A. Landing Developments New Cable to V1",null,null,null,null,104800.01]
["Sub-Total",{"$f":"SUM(B69:B75)","v":0},102216.68,0,379037.12,989771.42,321846,0]
["Services - General "]
["Project 28: John St. Landfill Co- Generator Connection",null,null,149949.87,269790.7]
["Sub-Total",{"$f":"SUM(B78:B78)","v":0},0,149949.87,269790.7,0,0,0]
["Small Unplanned Replacements "]
["Project 33: Veradale St. Between 25th SD RD Gordonvale",null,null,92329.11]
["Project 41: Phase 2 - 2M2/2M3 Line Rebuild",null,null,null,173033.12]
["Project 58: Fort William TS Feeder Cable Replacement",null,null,null,null,104744.3,225602]
["Project 59: Mayflower Drive & SunflowerStreet Conversion",null,null,null,null,102436.17]
["Sub-Total",{"$f":"SUM(B81:B84)","v":0},0,92329.11,173033.12,207180.47,225602,0]
["Subdivision"]
["Project 54: Prince Arthur's Landing",null,null,null,null,297421.34999999998]
["Sub-Total",{"$f":"SUM(B87:B87)","v":0},0,0,0,297421.34999999998,0,0]
["U/G Installations/Replacements"]
["Project 64: Partial Discharge Cable Testing",null,null,null,null,null,206061]
["Sub-Total",{"$f":"SUM(B90:B90)","v":0},0,0,0,0,206061,0]
["IT"]
["Project 22: i5 Upgrade",null,114032.1]
["Project 68: Power 7 Upgrade",null,null,null,null,null,117269.02]
["Sub-Total",{"$f":"SUM(B93:B94)","v":0},114032.1,0,0,0,117269.02,0]
["Vehicles"]
["Project 9: Replace Vehicle #44 - Vehicle #53 - 2007 International ",357294.24]
["Project 20: Replace Vehicle #46 - Vehicle #76 2008 F/Liner Cube Van",null,130176.72]
["Project 21: Vehicle #77 2008 Inter Single Bucket",null,214704]
["Project 34: Replace Vehicle #14 - Vehicle #54 2009Int Derrick Digger",null,null,250244.64]
["Project 35: Replace Vehicle #47 - Vehicle#87 2009 Int Single Bucket",null,null,207371.88]
["Project 48: Vehicle #60 2010 Inter Double Bucket",null,null,null,358990.92]
["Project 49: Replace Vehicle 52 -  Vehicle #61  2010 Inter Double Bucket",null,null,null,337205.49]
["Project 50: Vehicle #97 2010 Ford F550XL Single Bucket",null,null,null,101810.9]
["Project 60: Replace Vehicle 911 - Vehicle #942 Backhoe/Loader",null,null,null,null,132159]
["Project 61: Vehicle #82 2012 Inter 40S Altec",null,null,null,null,139681]
["Project 67: Replace Vehicle # 9 - Single Bucket Truck",null,null,null,null,null,120000]
["Project 76; RBD Truck Purchase",null,null,null,null,null,null,220345]
["Project 77: Replace Vehicle #87 - Single Bucket Truck Purchase",null,null,null,null,null,null,230000]
["Project 78: Replace Vehicle #10 - Double Bucket Truck Purchase",null,null,null,null,null,null,375000]
["Sub-Total",{"$f":"SUM(B97:B110)","v":357294.24},344880.72,457616.52,798007.30999999994,271840,120000,825345]
["Buildings"]
["Project 79: Garage",null,null,null,null,null,null,3303500]
["Sub-Total",{"$f":"SUM(B113:B113)","v":0},0,0,0,0,0,3303500]
["Reclosers"]
["Project 80: GEA Plan - FIT Renewable Generation - Reclosers",null,null,null,null,null,207587,187893]
["Sub-Total",{"$f":"SUM(B116:B116)","v":0},0,0,0,0,207587,187893]
["Miscellaneous",2549447,2701258.93,1772656.6699999995,1254373.1500000008,648157.62000000104,2160921.94,1482119.6815806692]
["Total",{"$f":"SUMPRODUCT(--($A15:$A118=\"Sub-Total\"), B$15:B$118)+B118","v":5189105.83},6957477.7100000009,7668309.5000000019,7577192.0000000019,8232515.2700000005,8836613.959999999,12132191.68158067]
[]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
[]
["2   Amounts should be reported on a MIFRS basis for the adoption year and any subsequent years, only."]

{"sheet":"App.2-B_FA Continuity_2009_OEB","index":3,"n_rows":74,"n_cols":14,"rows_kept":74,"cut":false,"hidden":false,"merged":[[71,1,71,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[65,1,66,13],[68,1,69,13],[11,0,11,2]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ","2009 OEB Approved"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,737646.38,37850,0,{"$f":"E16+F16+G16","v":775496.38},null,-618198.26,-107068.66,0,{"$f":"J16+K16+L16","v":-725266.92},{"$f":"H16+M16","v":50229.459999999963}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,{"$f":"E17+F17+G17","v":0},null,null,null,null,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,133037.5,null,null,{"$f":"E18+F18+G18","v":133037.5},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":133037.5}]
[47,1808,"Buildings",null,3934354.5,95000,null,{"$f":"E19+F19+G19","v":4029354.5},null,-1581888.53,-80294,null,{"$f":"J19+K19+L19","v":-1662182.53},{"$f":"H19+M19","v":2367171.9699999997}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,8099698.3500000006,null,null,8099698.3500000006,null,-5532710.8600000003,-311252.86,null,-5843963.7200000007,2255734.63]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,21332647.500000004,1265612.93,null,22598260.430000003,null,-9614315.4499999993,-732604.79,null,-10346920.239999998,12251340.190000005]
[47,1835,"Overhead Conductors & Devices",null,24417046.109999996,1668887.1,null,{"$f":"E25+F25+G25","v":26085933.209999997},null,-11477975.790000001,-845365.19,null,-12323340.98,13762592.229999997]
[47,1840,"Underground Conduit",null,11847751.16,329607,null,12177358.16,null,-6189113.3400000008,-395163.48,null,-6584276.8200000003,5593081.3399999999]
[47,1845,"Underground Conductors & Devices",null,15119656.800000001,1066480.99,null,{"$f":"E27+F27+G27","v":16186137.790000001},null,-7704691.580000001,-525809.03,null,-8230500.6100000013,7955637.1799999997]
[47,1850,"Line Transformers",null,23945047.510000002,1144752.81,null,25089800.32,null,-13552586.770000001,-917848.26,null,-14470435.030000001,10619365.289999999]
[47,1855,"Services (Overhead & Underground)",null,17790622.310000002,820880.15,null,18611502.460000001,null,-9097432.3300000001,-603550.35,null,-9700982.6799999997,8910519.7800000012]
[47,1860,"Meters",null,5980066.6699999999,47194,null,6027260.6699999999,null,-3071462.07,-222750.47,null,-3294212.54,2733048.13]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1296737.8899999997,55050,null,1351787.8899999997,null,-1078594.1800000002,-42680,null,-1121274.1800000002,230513.7099999995]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,2734852.95,77310,null,2812162.95,null,-2607616.1500000004,-73658.34,null,-2681274.4900000002,130888.45999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,0,null,null,null,0,0,0]
[10,1930,"Transportation Equipment",null,5166733.82,693500,-164269.52000000002,5695964.3000000007,null,-3956060.5300000003,-340800,164269.52000000002,-4132591.0100000002,1563373.2900000005]
[8,1935,"Stores Equipment",null,63417.16,null,null,63417.16,null,-62835.45,-581.71,null,-63417.159999999996,0]
[8,1940,"Tools, Shop & Garage Equipment",null,2288349.2799999998,44300,null,2332649.2799999998,null,-2025970.0099999998,-52984.800000000003,null,-2078954.8099999998,253694.46999999997]
[8,1945,"Measurement & Testing Equipment",null,215524.16,6200,null,221724.16,null,-52284.4,-26590.84,null,-78875.240000000005,142848.91999999998]
[8,1950,"Power Operated Equipment",null,13583.39,120000,null,133583.39000000001,null,-2550.36,-8830.7999999999993,null,-11381.16,122202.23000000001]
[8,1955,"Communications Equipment",null,163391.53,null,null,163391.53,null,-161228.68000000002,-2162.85,null,-163391.53000000003,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,515151.7,null,null,515151.7,null,-51613.369999999995,-19038.349999999999,null,-70651.72,444499.98]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,-8276024.46,-650000,null,-8926024.4600000009,null,1561900,360000,null,1921900,-7004124.4600000009]
[47,1996,"Hydro One Current & Voltage Transformer",null,580665.31000000006,775207.52,null,{"$f":"E52+F52+G52","v":1355872.83},null,0,-28475.71,null,{"$f":"J52+K52+L52","v":-28475.71},1327397.1200000001]
["WIP",null,"Work in Process",null,494000,0,null,494000,null,0,0,null,0,{"$f":"H53+M53","v":494000}]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":138593957.51999995},{"$f":"SUM(F16:F54)","v":7597832.5},-164269.52000000002,146027520.49999997,null,{"$f":"SUM(J16:J54)","v":-76877228.110000044},{"$f":"SUM(K16:K54)","v":-4977510.4899999974},164269.52000000002,-81690469.079999998,64337051.420000017]
[]
[null,null,null,null,null,"Amortization allocation to other trial balance accounts & overheads",null,null,null,null,533765.78999999724]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+K55+K57","v":-4443744.7}]
[null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"K58-K60-K61","v":-4443744.7}]
[null,null,null,null,null,null,null,null,null,"Stores Equipment"]
["Notes:",null,null,null,null,null,null,null,null,"Net Depreciation"]
[]
[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_FA Continuity_2009_Act","index":4,"n_rows":77,"n_cols":14,"rows_kept":77,"cut":false,"hidden":false,"merged":[[9,0,9,13],[8,0,8,13],[68,1,69,13],[74,1,74,13],[13,4,13,7],[71,1,72,13],[11,0,11,2]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
["Table 2-2.1 - Fixed Asset Continuity Schedule",null,null,null,null,"Year ","2009 Actual"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,765366.46,0,0,{"$f":"E16+F16+G16","v":765366.46},null,-643150.56999999995,-65006.07,0,{"$f":"J16+K16+L16","v":-708156.6399999999},{"$f":"H16+M16","v":57209.820000000065}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,{"$f":"E17+F17+G17","v":0},null,null,null,null,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,133037.5,null,null,{"$f":"E18+F18+G18","v":133037.5},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":133037.5}]
[47,1808,"Buildings",null,3895054.5,37793,null,{"$f":"E19+F19+G19","v":3932847.5},null,-1574491.37,-71842.31,null,{"$f":"J19+K19+L19","v":-1646333.6800000002},{"$f":"H19+M19","v":2286513.8199999998}]
[13,1810,"Leasehold Improvements",null,null,33.450000000000003,null,33.450000000000003,null,null,-5.56,null,-5.56,{"$f":"H20+M20","v":27.890000000000004}]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,{"$f":"H21+M21","v":0}]
[47,1820,"Distribution Station Equipment <50 kV",null,8099698.3500000006,null,null,{"$f":"E22+F22+G22","v":8099698.3500000006},null,-5199686.46,-168640.6,0,-5368327.0599999996,{"$f":"H22+M22","v":2731371.290000001}]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,22328416.98,1861435.1,null,24189852.080000002,null,-7775196.9199999999,-742565.34000000008,8020.2900000000009,-8509741.9700000007,{"$f":"H24+M24","v":15680110.110000001}]
[47,1835,"Overhead Conductors & Devices",null,24469680.07,1515689.03,null,25985369.100000001,null,-11408993.84,-1085345.3599999999,11457,-12482882.199999999,13502486.900000002]
[47,1840,"Underground Conduit",null,11697672.220000001,615523.06999999995,null,12313195.290000001,null,-6473956.7699999996,-370587.4,null,-6844544.1699999999,5468651.120000001]
[47,1845,"Underground Conductors & Devices",null,15121377.300000001,838571.37,null,15959948.67,null,-7633145.9000000004,-441440.65,null,-8074586.5500000007,7885362.1199999992]
[47,1850,"Line Transformers",null,23792356.199999999,667916.31999999995,null,24460272.52,null,-13340345.559999999,-797793.64,460588.59,-13677550.609999999,10782721.91]
[47,2320,"ARO",null,512186,null,0,512186,null,-10833.3,-36124.86,null,-46958.16,465227.83999999997]
[47,1855,"Services (Overhead & Underground)",null,17652429.309999999,1037325.6200000001,null,18689754.93,null,-11145591.050000001,-767043.75,3437,-11909197.800000001,6780557.129999999]
[47,1860,"Meters",null,5836494.5099999998,109210.64,-4936079.76,1009625.3899999997,null,-3029787.14,-437219.62,2972778.74,-494228.02,515397.36999999965]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1248799.76,30037.54,null,1278837.3,null,-1073095.24,-36748.160000000003,null,-1109843.3999999999,168993.90000000014]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,2596573.4700000002,78725.14,null,2675298.6100000003,null,-2446383.52,-82797.63,null,-2529181.15,146117.46000000043]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,0,{"$f":"E40+F40+G40","v":0},null,null,null,0,0,0]
[10,1930,"Transportation Equipment",null,5205580.75,654591.56000000006,-403228.92,{"$f":"E41+F41+G41","v":5456943.3900000006},null,-3895934.13,-319448.28000000003,403228.92,-3812153.49,1644789.9000000004]
[8,1935,"Stores Equipment",null,63417.16,null,null,63417.16,null,-62835.45,null,null,-62835.45,581.7100000000064]
[8,1940,"Tools, Shop & Garage Equipment",null,2335062.41,83471.360000000001,null,2418533.77,null,-2009400.2000000002,-70171.260000000009,null,-2079571.4600000002,338962.30999999982]
[8,1945,"Measurement & Testing Equipment",null,221991.36,null,null,221991.36,null,-66540.490000000005,-22199.200000000001,null,-88739.69,133251.66999999998]
[8,1950,"Power Operated Equipment",null,3583.39,124233.57,null,127816.96000000001,null,-2908.68,-2428.92,null,-5337.6,122479.36]
[8,1955,"Communications Equipment",null,163391.53,null,null,163391.53,null,-160610.87,-796.45,null,-161407.32,1984.2099999999919]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,515151.7,null,null,515151.7,null,-241522.8,-34343.4,null,-275866.2,239285.5]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,-9055928.2899999991,-1188774.8600000001,null,-10244703.149999999,null,1561900,367800,null,1929700,-8315003.1499999985]
[47,1996,"Hydro One Current & Voltage Transformer",null,548576,345595,null,894171,null,null,null,null,0,894171]
["WIP",null,"Work in Process",null,962145,314551,null,1276696,null,null,null,null,null,1276696]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":139112113.63999999},{"$f":"SUM(F16:F54)","v":7125927.9100000001},-5339308.68,140898732.87000003,null,{"$f":"SUM(J16:J54)","v":-76632510.25999999},{"$f":"SUM(K16:K54)","v":-5184748.4600000009},3859510.54,-77957748.179999977,{"$f":"SUM(N16:N54)","v":62940984.68999999}]
[]
["P:\\Admin\\Ontario Energy Board\\Rate Design\\2013\\Cost Allocation 2013 from BB 07082012\\[Revenue Requirement Model - 2013_TBHEDI v3.xls]FA Continuity 2009",null,null,null,{"$f":"'[4]FA Continuity 2009'!$D$50","v":139112113.64000002},{"$f":"'[4]FA Continuity 2009'!$E$50","v":7125927.9100000001},{"$f":"'[4]FA Continuity 2009'!$F$50*-1","v":-5339308.68},{"$f":"'[4]FA Continuity 2009'!$G$50","v":140898732.87000003},null,{"$f":"'[4]FA Continuity 2009'!$I$50*-1","v":-76632510.25999999},{"$f":"'[4]FA Continuity 2009'!$J$50*-1","v":-5184748.6000000006},{"$f":"'[4]FA Continuity 2009'!$K$50","v":3859510.54},{"$f":"'[4]FA Continuity 2009'!$L$50*-1","v":-77957748.319999978},{"$f":"'[4]FA Continuity 2009'!$M$50","v":62940984.550000004}]
[null,null,"Number must be zero",null,{"$f":"SUM(E56-E58)","v":-2.9802322387695313E-8},{"$f":"SUM(F56-F58)","v":0},{"$f":"SUM(G56-G58)","v":0},{"$f":"SUM(H56-H58)","v":0},null,{"$f":"SUM(J56-J58)","v":0},{"$f":"SUM(K56-K58)","v":0.13999999966472387},{"$f":"SUM(L56-L58)","v":0},{"$f":"SUM(M56-M58)","v":0.14000000059604645},{"$f":"SUM(N56-N58)","v":0.13999998569488525}]
[]
[null,null,null,null,null,"Amortization allocation to other trial balance accounts & overheads",null,null,null,null,{"$f":"-'[4]FA Continuity 2009'!$J$52*-1","v":474810.93}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+K56+K61","v":-4709937.5300000012}]
[10,null,"Transportation",null,null,null,null,"Less: Fully Allocated Depreciation"]
[8,null,"Stores Equipment",null,null,null,null,"Transportation"]
[null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"K62-K64-K65","v":-4709937.5300000012}]
["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_FA Continuity_2010","index":5,"n_rows":77,"n_cols":14,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,1,74,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[68,1,69,13],[71,1,72,13],[11,0,11,2]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
["Table 2-2.2 - Fixed Asset Continuity Schedule",null,null,null,null,"Year ","2010 Actual"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,765366.46,14145.71,null,{"$f":"E16+F16+G16","v":779512.16999999993},null,-708156.6399999999,-30321.02,null,{"$f":"J16+K16+L16","v":-738477.65999999992},{"$f":"H16+M16","v":41034.510000000009}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,null,null,{"$f":"E17+F17+G17","v":0},null,0,null,null,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,133037.5,null,null,{"$f":"E18+F18+G18","v":133037.5},null,0,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":133037.5}]
[47,1808,"Buildings",null,3932847.5,null,null,{"$f":"E19+F19+G19","v":3932847.5},null,-1646333.6800000002,-72044.22,null,{"$f":"J19+K19+L19","v":-1718377.9000000001},{"$f":"H19+M19","v":2214469.5999999996}]
[13,1810,"Leasehold Improvements",null,33.450000000000003,null,null,33.450000000000003,null,-5.56,-16.73,null,-22.29,11.160000000000004]
[47,1815,"Transformer Station Equipment >50 kV",null,0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,8099698.3500000006,24343.200000000001,null,8124041.5500000007,null,-5368327.0599999996,-168820.39,null,-5537147.4499999993,2586894.1000000015]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,24189852.080000002,2273733.48,null,26463585.560000002,null,-8509741.9700000007,-929376.2,62095.41,-9377022.7599999998,17086562.800000004]
[47,1835,"Overhead Conductors & Devices",null,25985369.100000001,1712841,null,27698210.100000001,null,-12482882.199999999,-1143954.01,88709,-13538127.209999999,14160082.890000002]
[47,1840,"Underground Conduit",null,12313195.290000001,374897.91999999998,null,12688093.210000001,null,-6844544.1699999999,-370422.56999999995,null,-7214966.7400000002,5473126.4700000007]
[47,1845,"Underground Conductors & Devices",null,15959948.67,1034322.1799999999,null,16994270.850000001,null,-8074586.5500000007,-467616.47,null,-8542203.0200000014,8452067.8300000001]
[47,1850,"Line Transformers",null,24460272.52,1406560.34,null,25866832.859999999,null,-13677550.609999999,-991351.1,244206.53,-14424695.18,11442137.68]
[47,2320,"ARO",null,512186,null,-350443,161743,null,-46958.16,-40749.839999999997,null,-87708,74035]
[47,1855,"Services (Overhead & Underground)",null,18689754.93,829683.03,null,19519437.960000001,null,-11909197.800000001,-810802.86,26613,-12693387.66,6826050.3000000007]
[47,1860,"Meters",null,1009625.3899999997,67771.009999999995,null,1077396.3999999997,null,-494228.02,-50588.08,-198254.03,-743070.13,334326.26999999967]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,0,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,0,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1278837.3,65653.16,null,1344490.46,null,-1109843.3999999999,-35480.58,null,-1145323.98,199166.47999999998]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,2675298.6100000003,58136.78,-35110.67,2698324.72,null,-2529181.15,-61322.19,35110.660000000003,-2555392.6799999997,142932.0400000005]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",null,5456943.3900000006,762485.31,null,6219428.7000000011,null,-3812153.49,-379198.07,null,-4191351.56,2028077.1400000011]
[8,1935,"Stores Equipment",null,63417.16,null,null,63417.16,null,-62835.45,null,null,-62835.45,581.7100000000064]
[8,1940,"Tools, Shop & Garage Equipment",null,2418533.77,23204.09,null,2441737.86,null,-2079571.4600000002,-67189.850000000006,null,-2146761.31,294976.54999999981]
[8,1945,"Measurement & Testing Equipment",null,221991.36,34833.42,null,256824.77999999997,null,-88739.69,-21965.03,null,-110704.72,146120.05999999997]
[8,1950,"Power Operated Equipment",null,127816.96000000001,66805,null,194621.96000000002,null,-5337.6,-16007.54,null,-21345.14,173276.82]
[8,1955,"Communications Equipment",null,163391.53,23141.29,null,186532.82,null,-161407.32,-1548.77,null,-162956.09,23576.73000000001]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,515151.7,null,null,515151.7,null,-275866.2,-34343.4,null,-310209.60000000003,204942.09999999998]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",null,-10244703.149999999,-2499648.62,null,-12744351.77,null,1929700,509632,null,2439332,-10305019.77]
[47,1996,"Hydro One Current & Voltage Transformer",null,894171,378150,null,1272321,null,0,-35240,null,-35240,1237081]
["WIP",null,"Work in Process",null,1276696,481362,null,1758058,null,0,0,null,null,1758058]
[null,null,null,null,null,null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":140898732.87000003},{"$f":"SUM(F16:F54)","v":7132420.2999999998},-385553.67,147645599.5,null,{"$f":"SUM(J16:J54)","v":-77957748.179999977},{"$f":"SUM(K16:K54)","v":-5218726.9200000018},258480.57,-82917994.530000001,64727604.969999999]
[]
["P:\\Admin\\Ontario Energy Board\\Rate Design\\2013\\Cost Allocation 2013 from BB 07082012\\[Revenue Requirement Model - 2013_TBHEDI v3.xls]FA Continuity 2010",null,null,null,{"$f":"'[4]FA Continuity 2010'!$D$50","v":140898732.87000003},{"$f":"'[4]FA Continuity 2010'!$E$50","v":7132420.2999999998},{"$f":"'[4]FA Continuity 2010'!$F$50*-1","v":-385553.68},{"$f":"'[4]FA Continuity 2010'!$G$50","v":147645599.48999998},null,{"$f":"'[4]FA Continuity 2010'!$I$50*-1","v":-77957748.319999978},{"$f":"'[4]FA Continuity 2010'!$J$50*-1","v":-5218726.92},{"$f":"'[4]FA Continuity 2010'!$K$50","v":258480.57},{"$f":"'[4]FA Continuity 2010'!$L$50*-1","v":-82917994.670000017},{"$f":"'[4]FA Continuity 2010'!$M$50","v":64727604.819999993}]
[null,null,"Number must be zero",null,{"$f":"SUM(E56-E58)","v":0},{"$f":"SUM(F56-F58)","v":0},{"$f":"SUM(G56-G58)","v":1.0000000009313226E-2},{"$f":"SUM(H56-H58)","v":1.0000020265579224E-2},null,{"$f":"SUM(J56-J58)","v":0.14000000059604645},{"$f":"SUM(K56-K58)","v":-1.862645149230957E-9},{"$f":"SUM(L56-L58)","v":0},{"$f":"SUM(M56-M58)","v":0.14000001549720764},{"$f":"SUM(N56-N58)","v":0.15000000596046448}]
[null,null,null,null,null,"Amortization allocation to other trial balance accounts & overheads",null,null,null,null,535492]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+K56+K60","v":-4683234.9200000018}]
[]
[10,null,"Transportation",null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K61-K64-K65","v":-4683234.9200000018}]
["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_FA Continuity_2011","index":6,"n_rows":77,"n_cols":14,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,1,74,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[68,1,69,13],[71,1,72,13],[11,0,11,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",3]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
["Table 2-2.3 - Fixed Asset Continuity Schedule",null,null,null,null,"Year ","2011 Actual"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,779512.16999999993,40316.33,null,{"$f":"E16+F16+G16","v":819828.49999999988},null,-738477.65999999992,-20824.419999999998,null,{"$f":"J16+K16+L16","v":-759302.08},{"$f":"H16+M16","v":60526.419999999925}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,null,null,{"$f":"E17+F17+G17","v":0},null,0,null,null,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,133037.5,null,null,{"$f":"E18+F18+G18","v":133037.5},null,0,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":133037.5}]
[47,1808,"Buildings",null,3932847.5,null,null,{"$f":"E19+F19+G19","v":3932847.5},null,-1718377.9000000001,-72044.179999999993,null,{"$f":"J19+K19+L19","v":-1790422.08},{"$f":"H19+M19","v":2142425.42}]
[13,1810,"Leasehold Improvements",null,33.450000000000003,2473.1,null,2506.5499999999997,null,-22.29,-423.36,null,-445.65000000000003,2060.8999999999996]
[47,1815,"Transformer Station Equipment >50 kV",null,0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,8124041.5500000007,null,null,8124041.5500000007,null,-5537147.4499999993,-169361.1,null,-5706508.5499999989,2417533.0000000019]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,26463585.560000002,2682500.13,null,29146085.690000001,null,-9377022.7599999998,-995307.87000000011,49393.149999999994,-10322937.479999999,18823148.210000001]
[47,1835,"Overhead Conductors & Devices",null,27698210.100000001,2137303.69,null,29835513.790000003,null,-13538127.209999999,-1203745.98,70561,-14671312.189999999,15164201.600000003]
[47,1840,"Underground Conduit",null,12688093.210000001,926861.64999999991,null,13614954.860000001,null,-7214966.7400000002,-410767.80000000005,null,-7625734.54,5989220.3200000012]
[47,1845,"Underground Conductors & Devices",null,16994270.850000001,925863.55999999994,null,17920134.41,null,-8542203.0200000014,-464959.01,null,-9007162.0300000012,8912972.379999999]
[47,1850,"Line Transformers",null,25866832.859999999,1063799.19,null,26930632.050000001,null,-14424695.18,-1031084.0800000001,517554.46,-14938224.799999999,11992407.250000002]
[47,2320,"ARO",null,161743,null,null,161743,null,-87708,17794.560000000001,null,-69913.440000000002,91829.56]
[47,1855,"Services (Overhead & Underground)",null,19519437.960000001,705597.21000000008,null,20225035.170000002,null,-12693387.66,-826083.28,21168,-13498302.939999999,6726732.2300000023]
[47,1860,"Meters",null,1077396.3999999997,100419.73,null,1177816.1299999997,null,-743070.13,-86525.849999999977,28121.07,-801474.91,376341.21999999962]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1344490.46,84764.28,null,1429254.74,null,-1145323.98,-38918.14,null,-1184242.1199999999,245012.62000000011]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,2698324.72,97600.37,null,2795925.0900000003,null,-2555392.6799999997,-61074.86,null,-2616467.5399999996,179457.55000000075]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",null,6219428.7000000011,399566.24,-82000,6536994.9400000013,null,-4191351.56,-422263.35,82000,-4531614.91,2005380.0300000012]
[8,1935,"Stores Equipment",null,63417.16,null,null,63417.16,null,-62835.45,null,null,-62835.45,581.7100000000064]
[8,1940,"Tools, Shop & Garage Equipment",null,2441737.86,29425,-6291,2464871.86,null,-2146761.31,-64280.800000000003,4694.3999999999996,-2206347.71,258524.14999999991]
[8,1945,"Measurement & Testing Equipment",null,256824.77999999997,13636.65,null,270461.43,null,-110704.72,-23528.2,null,-134232.92000000001,136228.50999999998]
[8,1950,"Power Operated Equipment",null,194621.96000000002,null,null,194621.96000000002,null,-21345.14,-19176.28,null,-40521.42,154100.54000000004]
[8,1955,"Communications Equipment",null,186532.82,48777.19,-22833.24,212476.77000000002,null,-162956.09,-7293.82,22806.06,-147443.85,65032.920000000013]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,515151.7,null,null,515151.7,null,-310209.60000000003,-34343.4,null,-344553.00000000006,170598.69999999995]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,-12744351.77,-2958053.06,null,-15702404.83,null,2439332,628096,null,3067428,-12634976.83]
[47,1996,"Hydro One Current & Voltage Transformer",null,1272321,0,null,1272321,null,-35240,-50893,null,-86133,1186188]
["WIP",null,"Work in Process",null,1758058,1192201,null,2950259,null,0,0,null,null,2950259]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":147645599.5},{"$f":"SUM(F16:F54)","v":7493052.2599999998},-111124.24,155027527.52000001,null,{"$f":"SUM(J16:J54)","v":-82917994.530000001},{"$f":"SUM(K16:K54)","v":-5357008.2200000007},796298.14,-87478704.609999985,67548822.910000026]
[]
["P:\\Admin\\Ontario Energy Board\\Rate Design\\2013\\Cost Allocation 2013 from BB 07082012\\[Revenue Requirement Model - 2013_TBHEDI v3.xls]FA Continuity 2011",null,null,null,{"$f":"'[4]FA Continuity 2011'!$D$50","v":147645599.48999998},{"$f":"'[4]FA Continuity 2011'!$E$50","v":7493052.2599999998},{"$f":"'[4]FA Continuity 2011'!$F$50*-1","v":-111124.24},{"$f":"'[4]FA Continuity 2011'!$G$50","v":155027527.51000002},null,{"$f":"'[4]FA Continuity 2011'!$I$50*-1","v":-82917994.670000017},{"$f":"'[4]FA Continuity 2011'!$J$50*-1","v":-5357008.2200000007},{"$f":"'[4]FA Continuity 2011'!$K$50","v":796298.14},{"$f":"'[4]FA Continuity 2011'!$L$50*-1","v":-87478704.749999985},{"$f":"'[4]FA Continuity 2011'!$M$50","v":67548822.76000002}]
[null,null,"Number must be zero",null,{"$f":"SUM(E56-E58)","v":1.0000020265579224E-2},{"$f":"SUM(F56-F58)","v":0},{"$f":"SUM(G56-G58)","v":0},{"$f":"SUM(H56-H58)","v":9.9999904632568359E-3},null,{"$f":"SUM(J56-J58)","v":0.14000001549720764},{"$f":"SUM(K56-K58)","v":0},{"$f":"SUM(L56-L58)","v":0},{"$f":"SUM(M56-M58)","v":0.14000000059604645},{"$f":"SUM(N56-N58)","v":0.15000000596046448}]
[null,null,null,null,null,"Amortization allocation to other trial balance accounts & overheads",null,null,null,null,583422]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+K56+K60","v":-4773586.2200000007}]
[]
[10,null,"Transportation",null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K61-K64-K65","v":-4773586.2200000007}]
["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_FA Continuity_2012CGAAP","index":7,"n_rows":81,"n_cols":14,"rows_kept":81,"cut":false,"hidden":false,"merged":[[78,1,78,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[72,1,73,13],[75,1,76,13],[11,0,11,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",4]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
["Table 2-2.4 - Fixed Asset Continuity Schedule",null,null,null,null,"Year ","2012 CGAAP"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,819828.49999999988,43501,316203,{"$f":"E16+F16+G16","v":1179532.5},null,-759302.08,-93245.16,-134052,{"$f":"J16+K16+L16","v":-986599.24},{"$f":"H16+M16","v":192933.26}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,null,0,null,null,0,0]
["N/A",1805,"Land",null,133037.5,null,null,133037.5,null,0,null,null,0,133037.5]
[47,1808,"Buildings",null,3932847.5,null,null,3932847.5,null,-1790422.08,-72044,null,-1862466.08,2070381.42]
[13,1810,"Leasehold Improvements",null,2506.5499999999997,73000,null,75506.55,null,-445.65000000000003,-4004,null,-4449.6499999999996,71056.900000000009]
[47,1815,"Transformer Station Equipment >50 kV",null,0,null,null,0,null,0,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,8124041.5500000007,null,0,8124041.5500000007,null,-5706508.5499999989,-169361.4,null,-5875869.9499999993,2248171.6000000015]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,0,null,null,0,{"$f":"H23+M23","v":0}]
[47,1830,"Poles, Towers & Fixtures",null,29146085.690000001,4076236.58,null,33222322.270000003,null,-10322937.479999999,-1050123,null,-11373060.479999999,{"$f":"H24+M24","v":21849261.790000007}]
[47,1835,"Overhead Conductors & Devices",null,29835513.790000003,3582044.92,null,33417558.710000001,null,-14671312.189999999,-1236676,null,-15907988.189999999,17509570.520000003]
[47,1840,"Underground Conduit",null,13614954.860000001,288024.67,null,13902979.530000001,null,-7625734.54,-406911,null,-8032645.54,5870333.9900000012]
[47,1845,"Underground Conductors & Devices",null,17920134.41,1263181.51,null,19183315.920000002,null,-9007162.0300000012,-480425,null,-9487587.0300000012,9695728.8900000006]
[47,1850,"Line Transformers",null,26930632.050000001,1409099.82,null,28339731.870000001,null,-14938224.799999999,-1008025.2,null,-15946249.999999998,12393481.870000003]
[47,2320,"ARO",null,161743,null,null,161743,null,-69913.440000000002,-9751.7999999999993,null,-79665.240000000005,82077.759999999995]
[47,1855,"Services (Overhead & Underground)",null,20225035.170000002,644876.92999999993,null,20869912.100000001,null,-13498302.939999999,-818041,null,-14316343.939999999,6553568.160000002]
[47,1860,"Meters",null,1177816.1299999997,14856.727199999999,null,{"$f":"E31+F31+G31","v":1192672.8571999997},null,-801474.91,-36767.64,null,-838242.55,354430.30719999969]
[47,1860,"Meters (Smart Meters)",null,0,232755.39279999997,7786915,{"$f":"E32+F32+G32","v":8019670.3927999996},null,0,-576026.36,-1245627,-1821653.3599999999,6198017.0328000002]
["N/A",1905,"Land",null,0,null,null,0,null,0,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,0,null,null,0,null,0,null,null,0,0]
[13,1910,"Leasehold Improvements",null,0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1429254.74,71352,-80568.03,1420038.71,null,-1184242.1199999999,-43707,57802,-1170147.1199999999,249891.59000000008]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,2795925.0900000003,222408,-62771,2955562.0900000003,null,-2616467.5399999996,-95718.48,68836,-2643350.0199999996,312212.07000000076]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",null,6536994.9400000013,464723,-457868.98,6543848.9600000009,null,-4531614.91,-451286,457868.98000000004,-4525031.93,2018817.0300000012]
[8,1935,"Stores Equipment",null,63417.16,null,null,63417.16,null,-62835.45,-582,null,-63417.45,-0.28999999999359716]
[8,1940,"Tools, Shop & Garage Equipment",null,2464871.86,51585,null,2516456.86,null,-2206347.71,-63211.799999999996,null,-2269559.5099999998,246897.35000000009]
[8,1945,"Measurement & Testing Equipment",null,270461.43,23873,null,294334.43,null,-134232.92000000001,-23177.66,null,-157410.58000000002,136923.84999999998]
[8,1950,"Power Operated Equipment",null,194621.96000000002,null,null,194621.96000000002,null,-40521.42,-18963.54,null,-59484.959999999999,135137.00000000003]
[8,1955,"Communications Equipment",null,212476.77000000002,28012,null,240488.77000000002,null,-147443.85,-15012,null,-162455.85,78032.920000000013]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,515151.7,51474,0,566625.69999999995,null,-344553.00000000006,-34343,null,-378896.00000000006,187729.6999999999]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",null,-15702404.83,-2022924.9999999981,null,-17725329.829999998,null,3067428,668555,null,3735983,-13989346.829999998]
[47,1996,"Hydro One Current & Voltage Transformer",null,1272321,0,null,1272321,null,-86133,-50893,null,-137026,1135295]
["WIP",null,"Work in Process",null,2950259,-1681465,null,1268794,null,0,0,null,0,1268794]
[null,null,null,null,null,null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":155027527.52000001},{"$f":"SUM(F16:F54)","v":8836614.5500000007},7501909.9900000002,171366052.06000006,null,{"$f":"SUM(J16:J54)","v":-87478704.609999985},{"$f":"SUM(K16:K54)","v":-6089741.04},-795172.02,-94363617.669999987,77002434.390000015]
[]
["P:\\Admin\\Ontario Energy Board\\Rate Design\\2013\\COS_Models\\[RRM_MCGAAP.xlsx]FA Continuity 2012",null,null,null,{"$f":"'[4]FA Continuity 2012'!$D$50","v":155027527.51000002},{"$f":"'[4]FA Continuity 2012'!$E$50","v":8836614.5500000007},{"$f":"'[4]FA Continuity 2012'!$F$50*-1","v":7501909.9900000002},{"$f":"'[4]FA Continuity 2012'!$G$50","v":171366052.05000007},null,{"$f":"'[4]FA Continuity 2012'!$I$50*-1","v":-87478704.749999985},{"$f":"'[4]FA Continuity 2012'!$J$50*-1","v":-6089741.040000001},{"$f":"'[4]FA Continuity 2012'!$K$50","v":-795172.02},{"$f":"'[4]FA Continuity 2012'!$L$50*-1","v":-94363617.809999973},{"$f":"'[4]FA Continuity 2012'!$M$50","v":77002434.240000024}]
[null,null,"Number must be zero",null,{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!E56-E58)","v":9.9999904632568359E-3},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!F56-F58)","v":0},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!G56-G58)","v":0},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!H56-H58)","v":9.9999904632568359E-3},null,{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!J56-J58)","v":0.14000000059604645},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!K56-K58)","v":9.3132257461547852E-10},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!L56-L58)","v":0},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!M56-M58)","v":0.13999998569488525},{"$f":"SUM('App.2-B_FA Continuity_2012CGAAP'!N56-N58)","v":0.14999999105930328}]
[null,null,null,null,null,"Smart Meter LTD Adjustment to be included in Dep",null,null,null,null,-1393943]
[null,null,null,null,"Sentinal Lighting Depreciation"]
[null,null,null,null,null,"Amortization allocation to other t/b accounts and o/h",null,null,null,null,623145]
[null,null,null,null,null,"Hydro One Current & Voltage Transformer posted to separate account",null,null,null,null,50893]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K58:K64)","v":-6809646.04}]
[]
[10,null,"Transportation",null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K65-K68-K69","v":-6809646.04}]
["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_FA Continuity_2013CGAAP","index":8,"n_rows":86,"n_cols":14,"rows_kept":86,"cut":false,"hidden":false,"merged":[[1,16,1,20],[4,16,4,20],[83,1,83,13],[8,0,8,13],[9,0,9,13],[14,4,14,7],[77,1,78,13],[80,1,81,13],[12,0,12,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",5]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[]
[null,null,null,null,null,"Year ","2013 CGAAP"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,1179532.5,77200,0,{"$f":"E17+F17+G17","v":1256732.5},null,-986599.24,-97864.82,0,{"$f":"J17+K17+L17","v":-1084464.06},{"$f":"H17+M17","v":172268.43999999994}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,null,null,0,null,0,null,null,0,0]
["N/A",1805,"Land",null,133037.5,0,null,133037.5,null,0,0,null,0,133037.5]
[47,1808,"Buildings",null,3932847.5,3303500,-123959,7112388.5,null,-1862466.08,-97294,58640,-1901120.08,5211268.42]
[47,1808,"Garage",null,null,0,null,0,null,0,null,null,0,0]
[13,1810,"Leasehold Improvements",null,75506.55,0,null,75506.55,null,-4449.6499999999996,-8399,null,{"$f":"J22+K22+L22","v":-12848.65},62657.9]
[47,1820,"Distribution Equipment - ARO",null,0,0,null,0,null,0,null,null,{"$f":"J23+K23+L23","v":0},0]
[47,1820,"Distribution Equpment Normally Primary below 50 kV",null,8124041.5500000007,0,null,8124041.5500000007,null,-5875869.9499999993,-169361.1,null,-6045231.0499999989,2078810.5000000019]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,33222320.270000003,3355911,0,36578231.270000003,null,-11373060.479999999,-1115044.129462003,0,-12488104.609462002,24090126.660538003]
[47,1835,"Overhead Conductors & Devices",null,33417558.710000001,3395046,0,36812604.710000001,null,-15907987.189999999,-1302012.4641153198,0,-17209999.654115319,{"$f":"H27+M27","v":19602605.055884682}]
[47,1840,"Underground Conduit",null,13902979.530000001,246571,0,14149550.530000001,null,-8032645.54,-411032.30414919596,null,{"$f":"J28+K28+L28","v":-8443677.8441491965},5705872.6858508047]
[47,1845,"Underground Conductors & Devices",null,19183315.920000002,604296,0,19787611.920000002,null,-9487587.0300000012,-504693.97528028826,null,-9992281.0052802898,9795330.914719712]
[47,1850,"Line Transformers",null,28339731.870000001,1240223,0,29579954.870000001,null,-15946249.999999998,-1030779.8129375207,0,-16977029.81293752,12602925.057062481]
[47,2320,"ARO",null,161743,null,0,161743,null,-79665.240000000005,-9751.7999999999993,null,-89417.040000000008,72325.959999999992]
[47,1855,"Services (Overhead & Underground)",null,20869912.100000001,924514,0,21794426.100000001,null,-14316343.939999999,-834886.09959179012,0,-15151230.039591789,6643196.0604082122]
[47,1860,"Meters",null,1192672.8571999997,10989.06,null,1203661.9171999998,null,-838242.55,-37122.179067832956,null,-875364.72906783305,328297.18813216675]
[47,1860,"Meters (Smart Meters)",null,8019670.3927999996,172161.94,null,8191832.3328,null,-1821653.3599999999,-575984.80539604963,null,-2397638.1653960496,5794194.1674039504]
["N/A",1905,"Land",null,0,null,null,0,null,0,null,null,{"$f":"J35+K35+L35","v":0},{"$f":"H35+M35","v":0}]
[47,1908,"Buildings & Fixtures",null,0,null,null,0,null,0,null,null,0,0]
[13,1910,"Leasehold Improvements",null,0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1420038.71,36050,null,1456088.71,null,-1170147.1199999999,-42182,null,-1212329.1199999999,243759.59000000008]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,null,0,null,0,0,null,{"$f":"J39+K39+L39","v":0},{"$f":"H39+M39","v":0}]
[10,1920,"Computer Equipment - Hardware",null,2955562.0900000003,81600,-44200,2992962.0900000003,null,-2643350.0199999996,-117338.23,37880,{"$f":"J40+K40+L40","v":-2722808.2499999995},{"$f":"H40+M40","v":270153.84000000078}]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,0,0,null,0,0]
[10,1930,"Transportation Equipment",null,6543848.9600000009,960345,-363510.89,7140683.0700000012,null,-4525031.93,-517947,363510.89,{"$f":"J43+K43+L43","v":-4679468.04},2461215.0300000012]
[8,1935,"Stores Equipment",null,63417.16,0,null,63417.16,null,-63417.45,0,null,{"$f":"J44+K44+L44","v":-63417.45},-0.28999999999359716]
[8,1940,"Tools, Shop & Garage Equipment",null,2516456.86,73700,null,2590156.86,null,-2269559.5099999998,-115323,null,{"$f":"J45+K45+L45","v":-2384882.5099999998},205274.35000000009]
[8,1945,"Measurement & Testing Equipment",null,294334.43,22940,null,317274.43,null,-157410.58000000002,0,null,{"$f":"J46+K46+L46","v":-157410.58000000002},159863.84999999998]
[8,1950,"Power Operated Equipment",null,194621.96000000002,13400,null,208021.96000000002,null,-59484.959999999999,0,null,-59484.959999999999,148537.00000000003]
[8,1955,"Communications Equipment",null,240488.77000000002,104756,null,345244.77,null,-162455.85,-19622,null,{"$f":"J48+K48+L48","v":-182077.85},163166.92000000001]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,566625.69999999995,2077,null,568702.69999999995,null,-378896.00000000006,-34343.4,null,{"$f":"J52+K52+L52","v":-413239.40000000008},{"$f":"H52+M52","v":155463.29999999987}]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,0,null,null,0,0]
[null,2440,"Deferred Revenue",null,0,null,null,0,null,0,null,null,{"$f":"J54+K54+L54","v":0},0]
[47,1995,"Contributions & Grants",null,-17725329.829999998,-1044834,null,-18770163.829999998,null,3735983,729900,null,4465883,-14304280.829999998]
[47,1996,"Hydro One Current & Voltage Transformer",null,1272321,0,null,1272321,null,-137026,-50893,null,{"$f":"J56+K56+L56","v":-187919},1084402]
["WIP",null,"Work in Process",null,1268794,-190812,null,1077982,null,0,0,null,{"$f":"J57+K57+L57","v":0},1077982]
[null,null,null,null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E17:E57)","v":171366050.06000006},{"$f":"SUM(F17:F57)","v":13389634},-531669.89,184224014.17000002,null,{"$f":"SUM(J17:J57)","v":-94363616.669999987},{"$f":"SUM(K17:K57)","v":-6361975.120000001},460030.89,-100265560.90000002,83958453.269999996]
[]
["P:\\Admin\\Ontario Energy Board\\Rate Design\\2013\\Cost Allocation 2013 from BB 07082012\\[Revenue Requirement Model - 2013_TBHEDI v3.xls]FA Continuity 2013",null,null,null,{"$f":"'[5]FA Continuity 2013'!$D$50","v":171366050.05000007},{"$f":"'[5]FA Continuity 2013'!$E$50","v":13389634},{"$f":"'[5]FA Continuity 2013'!$F$50*-1","v":-531669.89},{"$f":"'[5]FA Continuity 2013'!$G$50","v":184224014.16000003},null,{"$f":"'[5]FA Continuity 2013'!$I$50*-1","v":-94363616.769999981},{"$f":"'[5]FA Continuity 2013'!$J$50*-1","v":-6361975.120000001},{"$f":"'[5]FA Continuity 2013'!$K$50","v":460030.89},{"$f":"'[5]FA Continuity 2013'!$L$50*-1","v":-100265561},{"$f":"'[5]FA Continuity 2013'!$M$50","v":83958453.160000011}]
[null,null,"Number must be zero",null,{"$f":"+E59-E61","v":9.9999904632568359E-3},{"$f":"+F59-F61","v":0},{"$f":"+G59-G61","v":0},{"$f":"+H59-H61","v":9.9999904632568359E-3},null,{"$f":"+J59-J61","v":9.9999994039535522E-2},{"$f":"+K59-K61","v":0},{"$f":"+L59-L61","v":0},{"$f":"+M59-M61","v":9.9999979138374329E-2},{"$f":"+N59-N61","v":0.10999998450279236}]
[]
[]
[null,null,"rounding differences plugged to OHPTF",null,null,null,null,null,null,null,0]
[null,null,null,null,null,"Amortization allocation to other t/b accounts and o/h",null,null,null,null,717050]
[null,null,null,null,null,"Hydro One Current & Voltage Transformer posted to separate account",null,null,null,null,50583]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K61:K68)","v":-5594342.120000001}]
[]
[10,null,"Transportation",null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K69-K72-K73","v":-5594342.120000001}]
[]
["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_FA Continuity_2013MCGAA","index":9,"n_rows":111,"n_cols":14,"rows_kept":111,"cut":false,"hidden":false,"merged":[[108,1,108,13],[8,0,8,13],[9,0,9,13],[14,4,14,7],[102,1,103,13],[105,1,106,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",5]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[]
[null,null,null,null,null,"Year ","2013MCGAAP"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,1179532.5,77200,0,{"$f":"E17+F17+G17","v":1256732.5},null,-986599.24,-51925.75,0,{"$f":"J17+K17+L17","v":-1038524.99},{"$f":"H17+M17","v":218207.51}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1805,"Land",null,133037.5,null,null,133037.5,null,0,null,null,0,133037.5]
[47,1808,"Buildings",null,3932847.5,3500,-123959,3812388.5,null,-1862466.08,-72044,58640,-1875870.08,1936518.42]
[47,1808,"Garage",null,null,3300000,null,3300000,null,0,-25250,null,-25250,3274750]
[13,1810,"Leasehold Improvements",null,75506.55,null,null,75506.55,null,-4449.6499999999996,-8399,null,-12848.65,62657.9]
[47,1820,"Distribution Equipment - ARO",null,0,45124.53,null,45124.53,null,null,-7386.47,null,-7386.47,37738.06]
[47,1820,"Distribution Equpment Normally Primary below 50 kV",null,8124041.5500000007,1879,null,8125920.5500000007,null,-5875869.9499999993,-319826.96337921888,null,-6195696.9133792184,1930223.6366207823]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,33096619.440000001,3062513,-216435.46683469825,35942696.973165296,null,-11352756.039999997,-725458.71264881757,213932.59320109835,-11864282.159447717,24078414.813717581]
[null,null,"Steel Cross Arms",null,114892.82,6105,-1274.24,119723.58,null,-19030,-1576.86,421.67,-20185.190000000002,99538.39]
[null,null,"fibre Glass Cross Arms",null,10810.01,1274,null,12084.01,null,-1273.8800000000001,-137.85,null,-1411.73,10672.28]
[47,1835,"O/H Conductors & Devices - Switches",null,2626249.4700000007,125032,-27096.929599624942,2724184.5404003756,null,-1574157.2599999998,-57325.523751391913,26024.169487796433,-1605458.6142635953,1118725.9261367803]
[null,null,"O/H Conductors & Devices - Primary & Neutral Cables",null,26344346.84,2018226,-328450.38,28034122.460000001,null,-12740232.49,-325016.03999999998,305947.27,-12759301.26,15274821.200000001]
[null,null,"O/H Conductors & Devices - Secondary Cables",null,3558642.14,569243,null,4127885.14,null,-1348472.77,-50952.49,null,-1399425.26,2728459.88]
[null,null,"O/H Conductors & Devices - Reclosures",null,888320.26,144678,null,1032998.26,null,-245125.67,-22586.51,null,-267712.18,765286.08000000007]
[47,1840,"U/G Conduit - Trenches",null,1384431.3700000015,0,null,1384431.3700000015,null,-1246119.4400000004,-14462.686422081504,null,-1260582.1264220818,123849.24357791967]
[null,null,"U/G Conduit - Conduits",null,11303081.1,163913,null,11466994.1,null,-6495923.6100000003,-73319.12,null,-6569242.7300000004,4897751.3699999992]
[null,null,"U/G Conduit - Foundations",null,1215467.06,42221,null,1257688.06,null,-290602.93,-20164.310000000001,null,-310767.24,946920.82000000007]
[47,1845,"U/G Conductors & Devices - Primary Cables in Duct",null,11378807.380000003,465825,null,11844632.380000003,null,-3357578.8500000006,-249042.343637627,null,-3606621.1936376276,8238011.1863623746]
[null,null,"U/G Conductors & Devices - Primary Cables Direct Buried",null,4878455.79,null,null,4878455.79,null,-4361795.46,-58711.35,null,-4420506.8099999996,457948.98000000045]
[null,null,"U/G Conductors & Devices - Secondary Cables in Duct",null,1076900.8500000001,null,null,1076900.8500000001,null,-508961.72,-19440.89,null,-528402.61,548498.24000000011]
[null,null,"U/G Conductors & Devices - Secondary Cables Direct Buried",null,1161139.9099999999,null,null,1161139.9099999999,null,-1067314.03,-7215.45,null,-1074529.48,86610.429999999935]
[null,null,"U/G Conductors & Devices - UG Switchgear",null,688011.99,50000,null,738011.99,null,-191936.97,-20771.91,null,-212708.88,525303.11]
[47,1850,"Line Transformers - Vault Combined",null,914193.84000000171,0,-17023.878887745363,897169.96111225639,null,-850678.31999999844,-11081.541438562184,16127.664286687595,-845632.19715187303,51537.763960383367]
[null,null,"Line Transformers - Enclosure Combined",null,397325.81,null,-21895.89,375429.92,null,-338715.08,-5522.25,20745.41,-323491.92000000004,51937.999999999942]
[null,null,"Line Transformers - Pole Top Combined",null,16253445.58,1132505,-243541.02,17142409.559999999,null,-8526769.3900000006,-332129.78999999998,167193.91,-8691705.2699999996,8450704.2899999991]
[null,null,"Line Transformers - Pad MountTransformer Single Phase",null,5530617.5599999996,null,-5459.8,5525157.7599999998,null,-3208301.4,-105095.86,5178.6899999999996,-3308218.57,2216939.19]
[null,null,"Line Transformers - Pad Mount Transformer 3 Phase",null,5244149.53,null,-85722.44,5158427.09,null,-3021785.9499999997,-94509.59,54556.27,-3061739.2699999996,2096687.8200000003]
[47,2320,"ARO",null,161742.54999999999,null,null,161742.54999999999,null,-79665.240000000005,-9751.7999999999993,null,-89417.040000000008,72325.50999999998]
[47,1855,"Services (O/H & U/G) - O/H Conductors",null,8713316.629999999,508923,-112593.11252394391,9109646.5174760558,null,-4844202.959999999,-100687.7140719257,139045.05401037808,-4805845.6200615466,4303800.8974145092]
[null,null,"Services (O/H & U/G) - U/G in Duct",null,7442413.2800000003,253088,-31895.4,7663605.8799999999,null,-5035981.49,-104355.88,null,-5140337.37,2523268.5099999998]
[null,null,"Services (O/H & U/G) -U/G Direct Buried",null,4714182.1900000004,null,null,4714182.1900000004,null,-4436159.88,-34772.21,null,-4470932.09,243250.10000000056]
[47,1860,"Meters - Industrial/Commercial Energy Meters",null,98013.377199999755,0,null,98013.377199999755,null,-68515.700000000128,-2254.4699999999998,null,-70770.170000000129,27243.207199999626]
[null,null,"Meters - CT & PT",null,367615.36,null,null,367615.36,null,-260486.44,-4313.5200000000004,null,-264799.96000000002,102815.39999999997]
[null,null,"Meters - Primary",null,727044.12,25000,null,752044.12,null,-509240.41,-8368.9599999999991,null,-517609.37,234434.75]
[null,null,null,null,null,null,null,null,null,null,null,null,0,0]
[47,1860,"Meters (Smart Meters) - Phase 1",null,5829830.8727999991,118374,null,5948204.8727999991,null,-1345677.8099999998,-391533.42000000004,null,-1737211.23,4210993.6427999996]
[null,null,"Meters (Smart Meters) - Phase 2",null,560165.29,null,null,560165.29,null,-136029.31,-37319.19,null,-173348.5,386816.79000000004]
[null,null,"Meters (Smart Meters) - Phase 3",null,1227479.33,null,null,1227479.33,null,-249822.53,-81630.399999999994,null,-331452.93,896026.40000000014]
[null,null,"Meters (Smart Meters) - Repeaters Data Coll",null,402194.9,null,null,402194.9,null,-90123.71,-26755.69,null,-116879.40000000001,285315.5]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,1420038.71,36050,null,1456088.71,null,-1170147.1199999999,-42182,null,-1212329.1199999999,243759.59000000008]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,null,0,null,0,0,null,0,{"$f":"H62+M62","v":0}]
[10,1920,"Computer Equipment - Hardware",null,2955562.0900000003,81600,-44200,2992962.0900000003,null,-2643350.0199999996,-182002.31,37880,-2787472.3299999996,{"$f":"H63+M63","v":205489.76000000071}]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment - Trailers",null,473519.41000000131,0,0,473519.41000000131,null,-473519.40999999968,5.2761385377380066E-3,0,{"$f":"J66+K66+L66","v":-473519.40472386114},5.2761401748284698E-3]
[10,1930,"Transportation Equipment - Buckets and Heavy Equipment",null,4837014.0599999996,825345,-181812.49,5480546.5699999994,null,-3200024.83,-191875.16,181812.49,{"$f":"J67+K67+L67","v":-3210087.5},2270459.0699999994]
[10,1930,"Transportation Equipment - Light Vehicles",null,1233315.49,135000,-181698.4,1186617.0900000001,null,-851487.69,-37358.1,181698.4,-707147.3899999999,479469.70000000019]
[8,1935,"Stores Equipment",null,63417.16,null,null,63417.16,null,-63417.45,0,null,{"$f":"J69+K69+L69","v":-63417.45},-0.28999999999359716]
[8,1940,"Tools, Shop & Garage Equipment",null,2516456.86,73700,null,2590156.86,null,-2269559.5099999998,-69193.8,null,{"$f":"J70+K70+L70","v":-2338753.3099999996},251403.55000000028]
[8,1945,"Measurement & Testing Equipment",null,294334.43,22940,null,317274.43,null,-157410.58000000002,-25371.06,null,{"$f":"J71+K71+L71","v":-182781.64},134492.78999999998]
[8,1950,"Power Operated Equipment",null,194621.96000000002,13400,null,208021.96000000002,null,-59484.959999999999,-20758.14,null,-80243.100000000006,127778.86000000002]
[8,1955,"Communications Equipment",null,240488.77000000002,104756,null,345244.77,null,-162455.85,-9446,null,{"$f":"J73+K73+L73","v":-171901.85},173342.92]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,566625.69999999995,0,null,566625.69999999995,null,-378896.00000000006,-34343,null,{"$f":"J77+K77+L77","v":-413239.00000000006},153386.6999999999]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[null,2440,"Deferred Revenue",null,null,-989984.66,null,-989984.66,null,null,12712.22,null,{"$f":"J79+K79+L79","v":12712.22},-977272.44000000006]
[47,1995,"Contributions & Grants",null,-17725329.829999998,0,null,-17725329.829999998,null,3735983,456958.57,null,4192941.57,-13532388.259999998]
[47,1996,"Hydro One Current & Voltage Transformer",null,1272321,0,null,1272321,null,-137026,-42411,null,{"$f":"J81+K81+L81","v":-179437},1092884]
["WIP",null,"Work in Process",null,1268794,-285238,null,983556,null,0,0,null,{"$f":"J82+K82+L82","v":0},983556]
[]
[null,null,"Total",null,{"$f":"SUM(E17:E82)","v":171366052.06000006},{"$f":"SUM(F17:F82)","v":12132191.869999999},{"$f":"SUM(G17:G82)","v":-1623058.4478460122},{"$f":"SUM(H17:H82)","v":181875185.48215401},null,{"$f":"SUM(J17:J82)","v":-94363618.079999954},{"$f":"SUM(K17:K82)","v":-3666366.290073487},1409203.5909859603,-96620780.779087558,85254404.703066498]
[]
["P:\\Admin\\Ontario Energy Board\\Rate Design\\2013\\COS_Models\\[RRM_MCGAAP.xlsx]FA Continuity 2013",null,null,null,{"$f":"'[4]FA Continuity 2013'!$D$51","v":171366052.05000007},{"$f":"'[4]FA Continuity 2013'!$E$51","v":12132191.869999999},{"$f":"'[4]FA Continuity 2013'!$F$51*-1","v":-1623058.4478460127},{"$f":"'[4]FA Continuity 2013'!$G$51","v":181875185.47215402},null,{"$f":"'[4]FA Continuity 2013'!$I$51*-1","v":-94363617.809999973},{"$f":"'[4]FA Continuity 2013'!$J$51*-1","v":-3666366.546868125},{"$f":"'[4]FA Continuity 2013'!$K$51","v":1409203.5909859606},{"$f":"'[4]FA Continuity 2013'!$L$51*-1","v":-96620780.765882164},{"$f":"'[4]FA Continuity 2013'!$M$51","v":85254404.706271857}]
[null,null,"Number must be zero",null,{"$f":"+E84-E86","v":9.9999904632568359E-3},{"$f":"+F84-F86","v":0},{"$f":"+G84-G86","v":0},{"$f":"+H84-H86","v":9.9999904632568359E-3},null,{"$f":"+J84-J86","v":-0.26999998092651367},{"$f":"+K84-K86","v":0.25679463800042868},{"$f":"+L84-L86","v":0},{"$f":"+M84-M86","v":-1.3205394148826599E-2},{"$f":"+N84-N86","v":-3.2053589820861816E-3}]
[]
[]
[]
[null,null,null,null,null,"Amortization allocation to other t/b accounts and o/h",null,null,null,null,431835.25]
[null,null,null,null,null,"Hydro One Current & Voltage Transformer posted to separate account",null,null,null,null,42411]
[null,null,null,null,null,"Gov't assistance directly credited to income 4245",null,null,null,null,-12712.22]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K86:K93)","v":-3204832.2600734872}]
[]
[10,null,"Transportation",null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K94-K97-K98","v":-3204832.2600734872}]
[]
["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_Gross Assets_Summary","index":10,"n_rows":80,"n_cols":17,"rows_kept":80,"cut":false,"hidden":false,"merged":[[77,1,77,14],[22,0,22,2],[8,0,8,14],[9,0,9,14],[13,3,13,6],[71,1,72,14],[74,1,75,14],[38,0,38,2],[39,0,39,2],[27,0,27,2],[29,0,29,2],[34,0,34,2],[11,0,11,3]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",null,"Page:",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Gross Asset Continuity Schedule Summary"]
[]
["Table 2-2.7-Gross Asset Continuity Schedule Summary",null,null,null,"Year ","2009-2013 CGAAP 2013 MCGAAP"]
[]
[]
["CCA Class","OEB","Description","2009 Board\nApproved","2009\nActual","Variance from 2009 OEB Approved","2010\nActual","Variance from 2009 Actual","2011\nActual","Variance from 2010 Actual","2012 Bridge CGAAP","Variance from 2011 Actual","2013 Test CGAAP","Variance from 2012 Bridge ","2013 Test MCGAAP","Variance from 2012 Bridge","Variance from 2013 CGAAP"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H16","v":775496.38},{"$f":"'App.2-B_FA Continuity_2009_Act'!H16","v":765366.46},{"$f":"E16-D16","v":-10129.920000000042},{"$f":"'App.2-B_FA Continuity_2010'!H16","v":779512.16999999993},{"$f":"G16-E16","v":14145.709999999963},{"$f":"'App.2-B_FA Continuity_2011'!H16","v":819828.49999999988},{"$f":"I16-G16","v":40316.329999999958},{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H16","v":1179532.5},{"$f":"K16-I16","v":359704.00000000012},{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H17","v":1256732.5},{"$f":"M16-K16","v":77200},{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H17","v":1256732.5},{"$f":"O16-K16","v":77200},{"$f":"O16-M16","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H17","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H17","v":0},{"$f":"E17-D17","v":0},{"$f":"'App.2-B_FA Continuity_2010'!H17","v":0},{"$f":"G17-E17","v":0},{"$f":"'App.2-B_FA Continuity_2011'!H17","v":0},{"$f":"I17-G17","v":0},{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H17","v":0},{"$f":"K17-I17","v":0},{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H18","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H18","v":0},{"$f":"O17-K17","v":0},{"$f":"O17-M17","v":0}]
["Land and Buildings",null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,0]
["N/A",1805,"Land",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H18","v":133037.5},{"$f":"'App.2-B_FA Continuity_2009_Act'!H18","v":133037.5},{"$f":"E19-D19","v":0},{"$f":"'App.2-B_FA Continuity_2010'!H18","v":133037.5},{"$f":"G19-E19","v":0},{"$f":"'App.2-B_FA Continuity_2011'!H18","v":133037.5},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H18","v":133037.5},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H19","v":133037.5},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H19","v":133037.5},0,0]
[47,1808,"Buildings",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H19","v":4029354.5},{"$f":"'App.2-B_FA Continuity_2009_Act'!H19","v":3932847.5},{"$f":"E20-D20","v":-96507},{"$f":"'App.2-B_FA Continuity_2010'!H19","v":3932847.5},{"$f":"G20-E20","v":0},{"$f":"'App.2-B_FA Continuity_2011'!H19","v":3932847.5},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H19","v":3932847.5},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H20-M21","v":3812388.5},-120459,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H20","v":3812388.5},-120459,0]
[47,1808,"Garage",null,null,null,null,null,null,null,null,null,3300000,3300000,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H21","v":3300000},3300000,0]
[13,1810,"Leasehold Improvements",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H20","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H20","v":33.450000000000003},{"$f":"E22-D22","v":33.450000000000003},{"$f":"'App.2-B_FA Continuity_2010'!H20","v":33.450000000000003},{"$f":"G22-E22","v":0},{"$f":"'App.2-B_FA Continuity_2011'!H20","v":2506.5499999999997},2473.1,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H20","v":75506.55},73000,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H22","v":75506.55},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H22","v":75506.55},0,0]
["Sub-Total Land and Buildings",null,null,{"$f":"SUM(D18:D22)","v":4162392},4065918.45,-96473.55,4065918.45,0,4068391.55,2473.1,4141391.55,73000,{"$f":"SUM(M18:M22)","v":7320932.5499999998},3179541,7320932.5499999998,3179541,0]
[47,1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H21","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H21","v":0},{"$f":"E24-D24","v":0},{"$f":"'App.2-B_FA Continuity_2010'!H21","v":0},{"$f":"G24-E24","v":0},{"$f":"'App.2-B_FA Continuity_2011'!H21","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H21","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!J21","v":0},0,{"$f":"L24-J24","v":0},0,{"$f":"O24-M24","v":0}]
["DS"]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H22","v":8099698.3500000006},{"$f":"'App.2-B_FA Continuity_2009_Act'!H22","v":8099698.3500000006},{"$f":"E26-D26","v":0},{"$f":"'App.2-B_FA Continuity_2010'!H22","v":8124041.5500000007},{"$f":"G26-E26","v":24343.200000000186},{"$f":"'App.2-B_FA Continuity_2011'!H22","v":8124041.5500000007},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H22","v":8124041.5500000007},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H24","v":8124041.5500000007},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H24","v":8125920.5500000007},1879,{"$f":"O26-M26","v":1879}]
[47,1820,"Distribution Station Equipment ARO",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H23","v":45124.53},null,{"$f":"O27-M27","v":45124.53}]
["Sub-Total DS"]
[47,1825,"Storage Battery Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H23","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H23","v":0},{"$f":"E29-D29","v":0},{"$f":"'App.2-B_FA Continuity_2010'!H23","v":0},{"$f":"G29-E29","v":0},{"$f":"'App.2-B_FA Continuity_2011'!H23","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H23","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H25","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H25","v":0},0,{"$f":"O29-M29","v":0}]
["Poles and Wires"]
[47,1830,"Poles, Towers & Fixtures",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H24","v":22598260.430000003},{"$f":"'App.2-B_FA Continuity_2009_Act'!H24","v":24189852.080000002},{"$f":"E31-D31","v":1591591.6499999985},{"$f":"'App.2-B_FA Continuity_2010'!H24","v":26463585.560000002},{"$f":"G31-E31","v":2273733.4800000004},{"$f":"'App.2-B_FA Continuity_2011'!H24","v":29146085.690000001},2682500.129999999,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H24","v":33222322.270000003},4076236.5800000019,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H26","v":36578231.270000003},3355909,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H26+119724+12084","v":36074504.973165296},2852182.7031652927,{"$f":"O31-M31","v":-503726.29683470726}]
[47,1835,"Overhead Conductors & Devices",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H25","v":26085933.209999997},{"$f":"'App.2-B_FA Continuity_2009_Act'!H25","v":25985369.100000001},{"$f":"E32-D32","v":-100564.10999999568},{"$f":"'App.2-B_FA Continuity_2010'!H25","v":27698210.100000001},{"$f":"G32-E32","v":1712841},{"$f":"'App.2-B_FA Continuity_2011'!H25","v":29835513.790000003},2137303.6900000013,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H25","v":33417558.710000001},3582044.9199999981,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H27","v":36812604.710000001},3395046,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H29+28034122+4127885+1032998","v":35919189.540400371},2501630.8304003701,{"$f":"O32-M32","v":-893415.16959962994}]
[47,1840,"Underground Conduit",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H26","v":12177358.16},{"$f":"'App.2-B_FA Continuity_2009_Act'!H26","v":12313195.290000001},{"$f":"E33-D33","v":135837.13000000082},{"$f":"'App.2-B_FA Continuity_2010'!H26","v":12688093.210000001},{"$f":"G33-E33","v":374897.91999999993},{"$f":"'App.2-B_FA Continuity_2011'!H26","v":13614954.860000001},926861.65000000037,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H26","v":13902979.530000001},288024.66999999993,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H28","v":14149550.530000001},246571,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H33+11466994+1257688","v":14109113.370000001},206133.83999999985,-40437.160000000149]
[47,1845,"Underground Conductors & Devices",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H27","v":16186137.790000001},{"$f":"'App.2-B_FA Continuity_2009_Act'!H27","v":15959948.67},{"$f":"E34-D34","v":-226189.12000000104},{"$f":"'App.2-B_FA Continuity_2010'!H27","v":16994270.850000001},{"$f":"G34-E34","v":1034322.1800000016},{"$f":"'App.2-B_FA Continuity_2011'!H27","v":17920134.41},925863.55999999866,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H27","v":19183315.920000002},1263181.5100000016,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H29","v":19787611.920000002},604296,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H36+4878456+1076901+1161140+738012","v":19699141.380000003},515825.46000000089,-88470.539999999106]
["Sub-Total Poles and Wires"]
["Line Transformers"]
[47,1850,"Line Transformers",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H28","v":25089800.32},{"$f":"'App.2-B_FA Continuity_2009_Act'!H28","v":24460272.52},{"$f":"E37-D37","v":-629527.80000000075},{"$f":"'App.2-B_FA Continuity_2010'!H28","v":25866832.859999999},{"$f":"G37-E37","v":1406560.3399999999},{"$f":"'App.2-B_FA Continuity_2011'!H28","v":26930632.050000001},1063799.1900000013,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H28","v":28339731.870000001},1409099.8200000003,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H30","v":29579954.870000001},1240223,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H41+375430+17142410+5525158+5158427","v":29098594.961112257},758863.09111225605,{"$f":"O37-M37","v":-481359.90888774395}]
[47,2320,"ARO",0,{"$f":"'App.2-B_FA Continuity_2009_Act'!H29","v":512186},{"$f":"E38-D38","v":512186},{"$f":"'App.2-B_FA Continuity_2010'!H29","v":161743},{"$f":"G38-E38","v":-350443},{"$f":"'App.2-B_FA Continuity_2011'!H29","v":161743},{"$f":"I38-G38","v":0},{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H29","v":161743},{"$f":"K38-I38","v":0},{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H31","v":161743},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H46","v":161742.54999999999},{"$f":"O38-K38","v":-0.45000000001164153},{"$f":"O38-M38","v":-0.45000000001164153}]
["Sub-Total Line Transformers"]
["Serv"]
[47,1855,"Services (Overhead & Underground)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H29","v":18611502.460000001},{"$f":"'App.2-B_FA Continuity_2009_Act'!H30","v":18689754.93},{"$f":"E41-D41","v":78252.469999998808},{"$f":"'App.2-B_FA Continuity_2010'!H30","v":19519437.960000001},{"$f":"G41-E41","v":829683.03000000119},{"$f":"'App.2-B_FA Continuity_2011'!H30","v":20225035.170000002},705597.21000000089,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H30","v":20869912.100000001},644876.9299999997,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H32","v":21794426.100000001},924514,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H47+7663606+4714182","v":21487434.517476056},617522.41747605428,{"$f":"O41-M41","v":-306991.58252394572}]
[47,1860,"Meters",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H30","v":6027260.6699999999},{"$f":"'App.2-B_FA Continuity_2009_Act'!H31","v":1009625.3899999997},-5017635.28,{"$f":"'App.2-B_FA Continuity_2010'!H31","v":1077396.3999999997},67771.010000000009,{"$f":"'App.2-B_FA Continuity_2011'!H31","v":1177816.1299999997},100419.72999999998,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H31","v":1192672.8571999997},14856.727200000081,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H33","v":1203661.9171999998},10989.060000000056,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H50+'App.2-B_FA Continuity_2013MCGAA'!H51+'App.2-B_FA Continuity_2013MCGAA'!H52","v":1217672.8571999997},25000,{"$f":"O42-M42","v":14010.939999999944}]
[47,1860,"Meters (Smart Meters)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H31","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H32","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H32","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H32","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H32","v":8019670.3927999996},8019670.3927999996,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H34","v":8191832.3328},172161.94000000041,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H54+'App.2-B_FA Continuity_2013MCGAA'!H55+'App.2-B_FA Continuity_2013MCGAA'!H56+'App.2-B_FA Continuity_2013MCGAA'!H57","v":8138044.3927999996},118374,-53787.94000000041]
["N/A",1905,"Land",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H32","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H33","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H33","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H33","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H33","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H35","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H35","v":0},0,0]
[47,1908,"Buildings & Fixtures",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H33","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H34","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H34","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H34","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H34","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H36","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H36","v":0},0,0]
[13,1910,"Leasehold Improvements",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H34","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H35","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H35","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H35","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H35","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H37","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H37","v":0},0,0]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H35","v":1351787.8899999997},{"$f":"'App.2-B_FA Continuity_2009_Act'!H36","v":1278837.3},-72950.589999999618,{"$f":"'App.2-B_FA Continuity_2010'!H36","v":1344490.46},65653.159999999916,{"$f":"'App.2-B_FA Continuity_2011'!H36","v":1429254.74},84764.280000000028,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H36","v":1420038.71},-9216.0300000000279,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H38","v":1456088.71},36050,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H61","v":1456088.71},36050,0]
[8,1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H36","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H37","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H37","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H37","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H37","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H39","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H39","v":0},0,0]
[10,1920,"Computer Equipment - Hardware",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H37","v":2812162.95},{"$f":"'App.2-B_FA Continuity_2009_Act'!H38","v":2675298.6100000003},-136864.33999999985,{"$f":"'App.2-B_FA Continuity_2010'!H38","v":2698324.72},23026.10999999987,{"$f":"'App.2-B_FA Continuity_2011'!H38","v":2795925.0900000003},97600.370000000112,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H38","v":2955562.0900000003},159637,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H40","v":2992962.0900000003},37400,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H63","v":2992962.0900000003},37400,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H38","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H39","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H39","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H39","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H39","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H41","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H41","v":0},0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H39","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H40","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H40","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H40","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H40","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!J40","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H42","v":0},0,0]
[10,1930,"Transportation Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H40","v":5695964.3000000007},{"$f":"'App.2-B_FA Continuity_2009_Act'!H41","v":5456943.3900000006},-239020.91000000015,{"$f":"'App.2-B_FA Continuity_2010'!H41","v":6219428.7000000011},762485.31000000052,{"$f":"'App.2-B_FA Continuity_2011'!H41","v":6536994.9400000013},317566.24000000022,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H41","v":6543848.9600000009},6854.019999999553,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H43","v":7140683.0700000012},596834.11000000034,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H66+'App.2-B_FA Continuity_2013MCGAA'!H67+'App.2-B_FA Continuity_2013MCGAA'!H68","v":7140683.0700000003},596834.1099999994,0]
[8,1935,"Stores Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H41","v":63417.16},{"$f":"'App.2-B_FA Continuity_2009_Act'!H42","v":63417.16},0,{"$f":"'App.2-B_FA Continuity_2010'!H42","v":63417.16},0,{"$f":"'App.2-B_FA Continuity_2011'!H42","v":63417.16},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H42","v":63417.16},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H44","v":63417.16},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H69","v":63417.16},0,0]
[8,1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H42","v":2332649.2799999998},{"$f":"'App.2-B_FA Continuity_2009_Act'!H43","v":2418533.77},85884.490000000224,{"$f":"'App.2-B_FA Continuity_2010'!H43","v":2441737.86},23204.089999999851,{"$f":"'App.2-B_FA Continuity_2011'!H43","v":2464871.86},23134,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H43","v":2516456.86},51585,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H45","v":2590156.86},73700,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H70","v":2590156.86},73700,0]
[8,1945,"Measurement & Testing Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H43","v":221724.16},{"$f":"'App.2-B_FA Continuity_2009_Act'!H44","v":221991.36},267.19999999998254,{"$f":"'App.2-B_FA Continuity_2010'!H44","v":256824.77999999997},34833.419999999984,{"$f":"'App.2-B_FA Continuity_2011'!H44","v":270461.43},13636.650000000023,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H44","v":294334.43},23873,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H46","v":317274.43},22940,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H71","v":317274.43},22940,0]
[8,1950,"Power Operated Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H44","v":133583.39000000001},{"$f":"'App.2-B_FA Continuity_2009_Act'!H45","v":127816.96000000001},-5766.4300000000076,{"$f":"'App.2-B_FA Continuity_2010'!H45","v":194621.96000000002},66805.000000000015,{"$f":"'App.2-B_FA Continuity_2011'!H45","v":194621.96000000002},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H45","v":194621.96000000002},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H47","v":208021.96000000002},13400,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H72","v":208021.96000000002},13400,0]
[8,1955,"Communications Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H45","v":163391.53},{"$f":"'App.2-B_FA Continuity_2009_Act'!H46","v":163391.53},0,{"$f":"'App.2-B_FA Continuity_2010'!H46","v":186532.82},23141.290000000008,{"$f":"'App.2-B_FA Continuity_2011'!H46","v":212476.77000000002},25943.950000000012,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H46","v":240488.77000000002},28012,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H48","v":345244.77},104756,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H73","v":345244.77},104756,0]
[8,1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H46","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H47","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H47","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H47","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H47","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H49","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H49","v":0},0,0]
[8,1960,"Miscellaneous Equipment ",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H47","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H48","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H48","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H48","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H48","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H50","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H50","v":0},0,0]
[47,1975,"Load Management Controls Utility Premises",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H48","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H49","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H49","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H49","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H49","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H51","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H51","v":0},0,0]
[47,1980,"System Supervisor Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H49","v":515151.7},{"$f":"'App.2-B_FA Continuity_2009_Act'!H50","v":515151.7},0,{"$f":"'App.2-B_FA Continuity_2010'!H50","v":515151.7},0,{"$f":"'App.2-B_FA Continuity_2011'!H50","v":515151.7},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H50","v":566625.69999999995},51473.999999999942,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H52","v":568702.69999999995},2077,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H77","v":566625.69999999995},0,{"$f":"O61-M61","v":-2077}]
[47,1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H50","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!H51","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!H51","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!H51","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H51","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H53","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H53","v":0},0,0]
[null,2440,"Deferred Revenue",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H54","v":0},null,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H79","v":-989984.66},-989984.66,-989984.66]
[47,1995,"Contributions & Grants",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H51","v":-8926024.4600000009},{"$f":"'App.2-B_FA Continuity_2009_Act'!H52","v":-10244703.149999999},-1318678.6899999976,{"$f":"'App.2-B_FA Continuity_2010'!H52","v":-12744351.77},-2499648.620000001,{"$f":"'App.2-B_FA Continuity_2011'!H52","v":-15702404.83},-2958053.0600000005,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H52","v":-17725329.829999998},-2022924.9999999981,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H55","v":-18770163.829999998},-1044834,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H80","v":-17725329.829999998},0,1044834]
[47,1996,"Hydro One Current & Voltage Transformer",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H52","v":1355872.83},{"$f":"'App.2-B_FA Continuity_2009_Act'!H53","v":894171},-461701.83000000007,{"$f":"'App.2-B_FA Continuity_2010'!H53","v":1272321},378150,{"$f":"'App.2-B_FA Continuity_2011'!H53","v":1272321},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H53","v":1272321},{"$f":"K65-I65","v":0},{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H56","v":1272321},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H81","v":1272321},{"$f":"O65-K65","v":0},0]
["WIP",null,"Work in Process",{"$f":"'App.2-B_FA Continuity_2009_OEB'!H53","v":494000},{"$f":"'App.2-B_FA Continuity_2009_Act'!H54","v":1276696},782696,{"$f":"'App.2-B_FA Continuity_2010'!H54","v":1758058},481362,{"$f":"'App.2-B_FA Continuity_2011'!H54","v":2950259},1192201,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H54","v":1268794},-1681465,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H57","v":1077982},-190812,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H82","v":983556},-285238,-94426]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!H55","v":0},0,null,0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H58","v":0},0,0]
[null,null,"Total",{"$f":"SUM(D16:D66)-D23","v":146027520.49999997},140898732.87000003,-5128787.6299999962,147645599.5,6746866.6300000018,155027527.52000001,7381928.0199999996,171366052.06,16338524.539999999,{"$f":"SUM(M16:M66)-M23","v":184224014.17000002},12857962.109999999,181875185.932154,10464009.342153974,{"$f":"SUM(Q16:Q66)-Q23","v":-2348828.2378460267}]
[]
["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-CA_CGAAP_DepExp_2011","index":11,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":true,"merged":[[10,0,10,11],[8,0,8,11],[9,0,9,11],[57,1,57,11],[60,1,61,11],[58,1,59,9],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011 ","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C16-D16","v":0},null,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,0,1/H16)","v":0},{"$f":"IF(H16=0,0,G16/H16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
["etc.",null,null,null,0,null,0,null,0,0,null,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},{"$f":"SUM(D16:D53)","v":0},{"$f":"SUM(E16:E53)","v":0},{"$f":"SUM(F16:F53)","v":0},{"$f":"SUM(G16:G53)","v":0},null,null,{"$f":"SUM(J16:J53)","v":0},{"$f":"SUM(K16:K53)","v":0},{"$f":"SUM(L16:L53)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CB_MIFRS_DepExp_2011","index":12,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":true,"merged":[[8,0,8,14],[9,0,9,14],[10,0,10,14],[61,1,61,14],[64,1,65,14],[57,1,57,14],[58,1,58,14],[59,1,59,14],[60,1,60,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13],[62,1,62,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2011 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2011 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2011 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F16=0,0,1/F16)","v":0},{"$f":"IF(E16=0,0,+C16/E16)","v":0},{"$f":"IF(F16=0,0,+(D16*0.5)/F16)","v":0},{"$f":"IF(ISERROR(+H16+I16), 0, +H16+I16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":0},{"$f":"IF(F16=0,0,+(D16)/F16)","v":0},null,{"$f":"IF(ISERROR(+M16+H16-N16), 0, +M16+H16-N16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
["etc.",null,null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,null,null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},{"$f":"SUM(D16:D53)","v":0},null,null,null,{"$f":"SUM(H16:H53)","v":0},0,0,0,0,0,{"$f":"SUM(N16:N53)","v":0},0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with IFRS. "]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2011 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2011, the date of transition, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) under CGAAP as of January 1, 2011.  Due to the transition to IFRS, management re-assessed the asset useful lives under IFRS principles and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of opening balance of Asset A is determined to be 27 years (30 years less 3 years) under IFRS as of January 1, 2011."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CC_MIFRS_DepExp_2012","index":13,"n_rows":110,"n_cols":11,"rows_kept":110,"cut":false,"hidden":true,"merged":[[8,0,8,10],[105,1,105,10],[106,1,106,10],[107,1,107,10],[9,0,9,10],[109,1,110,10],[13,0,14,0],[13,1,14,1],[13,6,14,6],[10,0,10,10],[13,9,14,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2012,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2012 Depreciation Expense 1","2012 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2011 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(o) = 2011 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},2,{"$f":"IF(D16=0,0,1/D16)","v":0.5},{"$f":"IF(D16=0,+'App.2-CB_MIFRS_DepExp_2011'!O16,+'App.2-CB_MIFRS_DepExp_2011'!O16+((C16*0.5)/D16))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0},{"$f":"IF(D16=0,0,+(C16)/D16)","v":{"$error":"#REF!"}},0,{"$f":"IF(ISERROR(+I16+'App.2-CB_MIFRS_DepExp_2011'!O16-J16), 0, +I16+'App.2-CB_MIFRS_DepExp_2011'!O16-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,{"$f":"IF(D17=0,+'App.2-CB_MIFRS_DepExp_2011'!O17,+'App.2-CB_MIFRS_DepExp_2011'!O17+((C17*0.5)/D17))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CB_MIFRS_DepExp_2011'!O17-J17), 0, +I17+'App.2-CB_MIFRS_DepExp_2011'!O17-J17)","v":0}]
[1805,"Land",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,{"$f":"IF(D18=0,+'App.2-CB_MIFRS_DepExp_2011'!O18,+'App.2-CB_MIFRS_DepExp_2011'!O18+((C18*0.5)/D18))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CB_MIFRS_DepExp_2011'!O18-J18), 0, +I18+'App.2-CB_MIFRS_DepExp_2011'!O18-J18)","v":0}]
[1808,"Buildings",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,{"$f":"IF(D19=0,+'App.2-CB_MIFRS_DepExp_2011'!O19,+'App.2-CB_MIFRS_DepExp_2011'!O19+((C19*0.5)/D19))","v":0},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CB_MIFRS_DepExp_2011'!O19-J19), 0, +I19+'App.2-CB_MIFRS_DepExp_2011'!O19-J19)","v":0}]
[1810,"Leasehold Improvements",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},20,0.05,{"$f":"IF(D20=0,+'App.2-CB_MIFRS_DepExp_2011'!O20,+'App.2-CB_MIFRS_DepExp_2011'!O20+((C20*0.5)/D20))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I20+'App.2-CB_MIFRS_DepExp_2011'!O20-J20), 0, +I20+'App.2-CB_MIFRS_DepExp_2011'!O20-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,{"$f":"IF(D21=0,+'App.2-CB_MIFRS_DepExp_2011'!O21,+'App.2-CB_MIFRS_DepExp_2011'!O21+((C21*0.5)/D21))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_MIFRS_DepExp_2011'!O21-J21), 0, +I21+'App.2-CB_MIFRS_DepExp_2011'!O21-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",0,0,0,{"$f":"IF(D22=0,+'App.2-CB_MIFRS_DepExp_2011'!O22,+'App.2-CB_MIFRS_DepExp_2011'!O22+((C22*0.5)/D22))","v":0},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22), 0, +I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22)","v":0}]
[null,"Power Transformers (INDIV)",null,null,null,{"$f":"IF(D23=0,+'App.2-CB_MIFRS_DepExp_2011'!O23,+'App.2-CB_MIFRS_DepExp_2011'!O23+((C23*0.5)/D23))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23), 0, +I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23)","v":0}]
[null,"Power Transformers Bushings (Set)",null,null,null,{"$f":"IF(D24=0,+'App.2-CB_MIFRS_DepExp_2011'!O24,+'App.2-CB_MIFRS_DepExp_2011'!O24+((C24*0.5)/D24))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24), 0, +I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24)","v":0}]
[null,"Station Service Transformer (Each)",null,null,null,{"$f":"IF(D25=0,+'App.2-CB_MIFRS_DepExp_2011'!O25,+'App.2-CB_MIFRS_DepExp_2011'!O25+((C25*0.5)/D25))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25), 0, +I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25)","v":0}]
[null,"Station DC Systemm (Each)",null,null,null,{"$f":"IF(D26=0,+'App.2-CB_MIFRS_DepExp_2011'!O26,+'App.2-CB_MIFRS_DepExp_2011'!O26+((C26*0.5)/D26))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26), 0, +I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26)","v":0}]
[null,"Station Battery Bank (Each)",null,null,null,{"$f":"IF(D27=0,+'App.2-CB_MIFRS_DepExp_2011'!O27,+'App.2-CB_MIFRS_DepExp_2011'!O27+((C27*0.5)/D27))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27), 0, +I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27)","v":0}]
[null,"Station Battery Charger (Each)",null,null,null,{"$f":"IF(D28=0,+'App.2-CB_MIFRS_DepExp_2011'!O28,+'App.2-CB_MIFRS_DepExp_2011'!O28+((C28*0.5)/D28))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28), 0, +I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28)","v":0}]
[null,"Station Metal Clad Switchgear",null,null,null,{"$f":"IF(D29=0,+'App.2-CB_MIFRS_DepExp_2011'!O29,+'App.2-CB_MIFRS_DepExp_2011'!O29+((C29*0.5)/D29))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29), 0, +I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29)","v":0}]
[null,"Station Independent Breakers",null,null,null,{"$f":"IF(D30=0,+'App.2-CB_MIFRS_DepExp_2011'!O30,+'App.2-CB_MIFRS_DepExp_2011'!O30+((C30*0.5)/D30))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30), 0, +I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30)","v":0}]
[null,"Station Switch (Each)",null,null,null,{"$f":"IF(D31=0,+'App.2-CB_MIFRS_DepExp_2011'!O31,+'App.2-CB_MIFRS_DepExp_2011'!O31+((C31*0.5)/D31))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31), 0, +I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31)","v":0}]
[null,"Reclosers (Each)",null,null,null,{"$f":"IF(D32=0,+'App.2-CB_MIFRS_DepExp_2011'!O32,+'App.2-CB_MIFRS_DepExp_2011'!O32+((C32*0.5)/D32))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32), 0, +I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32)","v":0}]
[null,"SCADA Switches (Each)",null,null,null,{"$f":"IF(D33=0,+'App.2-CB_MIFRS_DepExp_2011'!O33,+'App.2-CB_MIFRS_DepExp_2011'!O33+((C33*0.5)/D33))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33), 0, +I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33)","v":0}]
[null,"System Reclosers",null,null,null,{"$f":"IF(D34=0,+'App.2-CB_MIFRS_DepExp_2011'!O34,+'App.2-CB_MIFRS_DepExp_2011'!O34+((C34*0.5)/D34))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34), 0, +I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34)","v":0}]
[1825,"Storage Battery Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,{"$f":"IF(D35=0,+'App.2-CB_MIFRS_DepExp_2011'!O35,+'App.2-CB_MIFRS_DepExp_2011'!O35+((C35*0.5)/D35))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35), 0, +I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_MIFRS_DepExp_2011'!O36,+'App.2-CB_MIFRS_DepExp_2011'!O36+((C36*0.5)/D36))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36), 0, +I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36)","v":0}]
[null,"Wood Poles",3775022.48,40,2.5000000000000001E-2,{"$f":"IF(D37=0,+'App.2-CB_MIFRS_DepExp_2011'!O37,+'App.2-CB_MIFRS_DepExp_2011'!O37+((C37*0.5)/D37))","v":47187.781000000003},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,94375.562000000005,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37), 0, +I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37)","v":94375.562000000005}]
[null,"Steel Cross Arms",6104.58,70,1.4285714285714285E-2,{"$f":"IF(D38=0,+'App.2-CB_MIFRS_DepExp_2011'!O38,+'App.2-CB_MIFRS_DepExp_2011'!O38+((C38*0.5)/D38))","v":43.604142857142854},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,87.208285714285708,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38), 0, +I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38)","v":87.208285714285708}]
[null,"Febre Glass Cross Arms",1274.01,80,1.2500000000000001E-2,{"$f":"IF(D39=0,+'App.2-CB_MIFRS_DepExp_2011'!O39,+'App.2-CB_MIFRS_DepExp_2011'!O39+((C39*0.5)/D39))","v":7.9625624999999998},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,15.925125,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39), 0, +I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39)","v":15.925125}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_MIFRS_DepExp_2011'!O40,+'App.2-CB_MIFRS_DepExp_2011'!O40+((C40*0.5)/D40))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40), 0, +I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40)","v":0}]
[null,"Insulators",null,null,null,{"$f":"IF(D41=0,+'App.2-CB_MIFRS_DepExp_2011'!O41,+'App.2-CB_MIFRS_DepExp_2011'!O41+((C41*0.5)/D41))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41), 0, +I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41)","v":0}]
[null,"Manual Overhead Switches",124000,40,null,{"$f":"IF(D42=0,+'App.2-CB_MIFRS_DepExp_2011'!O42,+'App.2-CB_MIFRS_DepExp_2011'!O42+((C42*0.5)/D42))","v":1550},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,3100,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42), 0, +I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42)","v":3100}]
[null,"Remote Automated OH Switches",null,null,null,{"$f":"IF(D43=0,+'App.2-CB_MIFRS_DepExp_2011'!O43,+'App.2-CB_MIFRS_DepExp_2011'!O43+((C43*0.5)/D43))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43), 0, +I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43)","v":0}]
[null,"Remote Automated Switch Motors",null,null,null,{"$f":"IF(D44=0,+'App.2-CB_MIFRS_DepExp_2011'!O44,+'App.2-CB_MIFRS_DepExp_2011'!O44+((C44*0.5)/D44))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44), 0, +I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44)","v":0}]
[null,"RTU Switches",null,null,null,{"$f":"IF(D45=0,+'App.2-CB_MIFRS_DepExp_2011'!O45,+'App.2-CB_MIFRS_DepExp_2011'!O45+((C45*0.5)/D45))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45), 0, +I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45)","v":0}]
[null,"Conductors - Primary and Neutral  ",1994864.45,60,null,{"$f":"IF(D46=0,+'App.2-CB_MIFRS_DepExp_2011'!O46,+'App.2-CB_MIFRS_DepExp_2011'!O46+((C46*0.5)/D46))","v":16623.870416666665},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,33247.74083333333,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46), 0, +I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46)","v":33247.74083333333}]
[null,"Conductors - Service",578351.84,60,null,{"$f":"IF(D47=0,+'App.2-CB_MIFRS_DepExp_2011'!O47,+'App.2-CB_MIFRS_DepExp_2011'!O47+((C47*0.5)/D47))","v":4819.5986666666668},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,9639.1973333333335,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47), 0, +I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47)","v":9639.1973333333335}]
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[1840,"Underground Conduit",224920.18,80,1.2500000000000001E-2,{"$f":"IF(D49=0,+'App.2-CB_MIFRS_DepExp_2011'!O49,+'App.2-CB_MIFRS_DepExp_2011'!O49+((C49*0.5)/D49))","v":1405.751125},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,2811.50225,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49), 0, +I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49)","v":2811.50225}]
[null,"Trenches (per meter)",null,null,null,{"$f":"IF(D50=0,+'App.2-CB_MIFRS_DepExp_2011'!O50,+'App.2-CB_MIFRS_DepExp_2011'!O50+((C50*0.5)/D50))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,null,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50), 0, +I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50)","v":0}]
[null,"Ducts (per foot)",null,null,null,{"$f":"IF(D51=0,+'App.2-CB_MIFRS_DepExp_2011'!O51,+'App.2-CB_MIFRS_DepExp_2011'!O51+((C51*0.5)/D51))","v":0},0,0,null,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51), 0, +I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51)","v":0}]
[null,"Foundations (Each)",31690,55,null,{"$f":"IF(D52=0,+'App.2-CB_MIFRS_DepExp_2011'!O52,+'App.2-CB_MIFRS_DepExp_2011'!O52+((C52*0.5)/D52))","v":288.09090909090907},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,576.18181818181813,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52), 0, +I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52)","v":576.18181818181813}]
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[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D54=0,+'App.2-CB_MIFRS_DepExp_2011'!O54,+'App.2-CB_MIFRS_DepExp_2011'!O54+((C54*0.5)/D54))","v":0},0,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CB_MIFRS_DepExp_2011'!O54-J54), 0, +I54+'App.2-CB_MIFRS_DepExp_2011'!O54-J54)","v":0}]
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[null,"Secondary Cables in Duct TBH",null,null,null,{"$f":"IF(D57=0,+'App.2-CB_MIFRS_DepExp_2011'!O57,+'App.2-CB_MIFRS_DepExp_2011'!O57+((C57*0.5)/D57))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,null,null,{"$f":"IF(ISERROR(+I57+'App.2-CB_MIFRS_DepExp_2011'!O57-J57), 0, +I57+'App.2-CB_MIFRS_DepExp_2011'!O57-J57)","v":0}]
[null,"Secondary Cables Direct Buried TBH",null,null,null,{"$f":"IF(D58=0,+'App.2-CB_MIFRS_DepExp_2011'!O58,+'App.2-CB_MIFRS_DepExp_2011'!O58+((C58*0.5)/D58))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,null,null,{"$f":"IF(ISERROR(+I58+'App.2-CB_MIFRS_DepExp_2011'!O58-J58), 0, +I58+'App.2-CB_MIFRS_DepExp_2011'!O58-J58)","v":0}]
[null,"UG Switchgear",50000,30,null,{"$f":"IF(D59=0,+'App.2-CB_MIFRS_DepExp_2011'!O59,+'App.2-CB_MIFRS_DepExp_2011'!O59+((C59*0.5)/D59))","v":833.33333333333337},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,1666.6666666666667,null,{"$f":"IF(ISERROR(+I59+'App.2-CB_MIFRS_DepExp_2011'!O59-J59), 0, +I59+'App.2-CB_MIFRS_DepExp_2011'!O59-J59)","v":1666.6666666666667}]
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[null,"Pad Mount Transformer Single Phase",null,null,null,{"$f":"IF(D63=0,+'App.2-CB_MIFRS_DepExp_2011'!O63,+'App.2-CB_MIFRS_DepExp_2011'!O63+((C63*0.5)/D63))","v":0},null,0,null,null,{"$f":"IF(ISERROR(+I63+'App.2-CB_MIFRS_DepExp_2011'!O63-J63), 0, +I63+'App.2-CB_MIFRS_DepExp_2011'!O63-J63)","v":0}]
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[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D65=0,+'App.2-CB_MIFRS_DepExp_2011'!O65,+'App.2-CB_MIFRS_DepExp_2011'!O65+((C65*0.5)/D65))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I65+'App.2-CB_MIFRS_DepExp_2011'!O65-J65), 0, +I65+'App.2-CB_MIFRS_DepExp_2011'!O65-J65)","v":0}]
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[null,"Primary",25000,50,null,{"$f":"IF(D71=0,+'App.2-CB_MIFRS_DepExp_2011'!O71,+'App.2-CB_MIFRS_DepExp_2011'!O71+((C71*0.5)/D71))","v":250},null,250,500,null,{"$f":"IF(ISERROR(+I71+'App.2-CB_MIFRS_DepExp_2011'!O71-J71), 0, +I71+'App.2-CB_MIFRS_DepExp_2011'!O71-J71)","v":500}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D72=0,+'App.2-CB_MIFRS_DepExp_2011'!O72,+'App.2-CB_MIFRS_DepExp_2011'!O72+((C72*0.5)/D72))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CB_MIFRS_DepExp_2011'!O72-J72), 0, +I72+'App.2-CB_MIFRS_DepExp_2011'!O72-J72)","v":0}]
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[null,"Smart Meter 3 Phase",0,null,null,{"$f":"IF(D74=0,+'App.2-CB_MIFRS_DepExp_2011'!O74,+'App.2-CB_MIFRS_DepExp_2011'!O74+((C74*0.5)/D74))","v":0},null,0,null,null,{"$f":"IF(ISERROR(+I74+'App.2-CB_MIFRS_DepExp_2011'!O74-J74), 0, +I74+'App.2-CB_MIFRS_DepExp_2011'!O74-J74)","v":0}]
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[1905,"Land",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D76=0,+'App.2-CB_MIFRS_DepExp_2011'!O76,+'App.2-CB_MIFRS_DepExp_2011'!O76+((C76*0.5)/D76))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I76+'App.2-CB_MIFRS_DepExp_2011'!O76-J76), 0, +I76+'App.2-CB_MIFRS_DepExp_2011'!O76-J76)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D77=0,+'App.2-CB_MIFRS_DepExp_2011'!O77,+'App.2-CB_MIFRS_DepExp_2011'!O77+((C77*0.5)/D77))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I77+'App.2-CB_MIFRS_DepExp_2011'!O77-J77), 0, +I77+'App.2-CB_MIFRS_DepExp_2011'!O77-J77)","v":0}]
[1910,"Leasehold Improvements",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D78=0,+'App.2-CB_MIFRS_DepExp_2011'!O78,+'App.2-CB_MIFRS_DepExp_2011'!O78+((C78*0.5)/D78))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I78+'App.2-CB_MIFRS_DepExp_2011'!O78-J78), 0, +I78+'App.2-CB_MIFRS_DepExp_2011'!O78-J78)","v":0}]
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[1915,"Office Furniture & Equipment (5 years)",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D80=0,+'App.2-CB_MIFRS_DepExp_2011'!O80,+'App.2-CB_MIFRS_DepExp_2011'!O80+((C80*0.5)/D80))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I80+'App.2-CB_MIFRS_DepExp_2011'!O80-J80), 0, +I80+'App.2-CB_MIFRS_DepExp_2011'!O80-J80)","v":0}]
[1920,"Computer Equipment - Hardware",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},3,0.33333333333333331,{"$f":"IF(D81=0,+'App.2-CB_MIFRS_DepExp_2011'!O81,+'App.2-CB_MIFRS_DepExp_2011'!O81+((C81*0.5)/D81))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I81+'App.2-CB_MIFRS_DepExp_2011'!O81-J81), 0, +I81+'App.2-CB_MIFRS_DepExp_2011'!O81-J81)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D82=0,+'App.2-CB_MIFRS_DepExp_2011'!O82,+'App.2-CB_MIFRS_DepExp_2011'!O82+((C82*0.5)/D82))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I82+'App.2-CB_MIFRS_DepExp_2011'!O82-J82), 0, +I82+'App.2-CB_MIFRS_DepExp_2011'!O82-J82)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D83=0,+'App.2-CB_MIFRS_DepExp_2011'!O83,+'App.2-CB_MIFRS_DepExp_2011'!O83+((C83*0.5)/D83))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I83+'App.2-CB_MIFRS_DepExp_2011'!O83-J83), 0, +I83+'App.2-CB_MIFRS_DepExp_2011'!O83-J83)","v":0}]
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[null,"Buckets and Heavy Equipment",299135,15,null,{"$f":"IF(D86=0,+'App.2-CB_MIFRS_DepExp_2011'!O86,+'App.2-CB_MIFRS_DepExp_2011'!O86+((C86*0.5)/D86))","v":9971.1666666666661},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,19942.333333333332,null,{"$f":"IF(ISERROR(+I86+'App.2-CB_MIFRS_DepExp_2011'!O86-J86), 0, +I86+'App.2-CB_MIFRS_DepExp_2011'!O86-J86)","v":19942.333333333332}]
[null,"Light Vehicles",165588,12,null,{"$f":"IF(D87=0,+'App.2-CB_MIFRS_DepExp_2011'!O87,+'App.2-CB_MIFRS_DepExp_2011'!O87+((C87*0.5)/D87))","v":6899.5},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,13799,null,{"$f":"IF(ISERROR(+I87+'App.2-CB_MIFRS_DepExp_2011'!O87-J87), 0, +I87+'App.2-CB_MIFRS_DepExp_2011'!O87-J87)","v":13799}]
[1935,"Stores Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D88=0,+'App.2-CB_MIFRS_DepExp_2011'!O88,+'App.2-CB_MIFRS_DepExp_2011'!O88+((C88*0.5)/D88))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I88+'App.2-CB_MIFRS_DepExp_2011'!O88-J88), 0, +I88+'App.2-CB_MIFRS_DepExp_2011'!O88-J88)","v":0}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},10,0.1,{"$f":"IF(D89=0,+'App.2-CB_MIFRS_DepExp_2011'!O89,+'App.2-CB_MIFRS_DepExp_2011'!O89+((C89*0.5)/D89))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I89+'App.2-CB_MIFRS_DepExp_2011'!O89-J89), 0, +I89+'App.2-CB_MIFRS_DepExp_2011'!O89-J89)","v":0}]
[1945,"Measurement & Testing Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},10,0.1,{"$f":"IF(D90=0,+'App.2-CB_MIFRS_DepExp_2011'!O90,+'App.2-CB_MIFRS_DepExp_2011'!O90+((C90*0.5)/D90))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I90+'App.2-CB_MIFRS_DepExp_2011'!O90-J90), 0, +I90+'App.2-CB_MIFRS_DepExp_2011'!O90-J90)","v":0}]
[1950,"Power Operated Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D91=0,+'App.2-CB_MIFRS_DepExp_2011'!O91,+'App.2-CB_MIFRS_DepExp_2011'!O91+((C91*0.5)/D91))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I91+'App.2-CB_MIFRS_DepExp_2011'!O91-J91), 0, +I91+'App.2-CB_MIFRS_DepExp_2011'!O91-J91)","v":0}]
[1955,"Communications Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},5,0.2,{"$f":"IF(D92=0,+'App.2-CB_MIFRS_DepExp_2011'!O92,+'App.2-CB_MIFRS_DepExp_2011'!O92+((C92*0.5)/D92))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I92+'App.2-CB_MIFRS_DepExp_2011'!O92-J92), 0, +I92+'App.2-CB_MIFRS_DepExp_2011'!O92-J92)","v":0}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D93=0,+'App.2-CB_MIFRS_DepExp_2011'!O93,+'App.2-CB_MIFRS_DepExp_2011'!O93+((C93*0.5)/D93))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I93+'App.2-CB_MIFRS_DepExp_2011'!O93-J93), 0, +I93+'App.2-CB_MIFRS_DepExp_2011'!O93-J93)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D94=0,+'App.2-CB_MIFRS_DepExp_2011'!O94,+'App.2-CB_MIFRS_DepExp_2011'!O94+((C94*0.5)/D94))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I94+'App.2-CB_MIFRS_DepExp_2011'!O94-J94), 0, +I94+'App.2-CB_MIFRS_DepExp_2011'!O94-J94)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D95=0,+'App.2-CB_MIFRS_DepExp_2011'!O95,+'App.2-CB_MIFRS_DepExp_2011'!O95+((C95*0.5)/D95))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I95+'App.2-CB_MIFRS_DepExp_2011'!O95-J95), 0, +I95+'App.2-CB_MIFRS_DepExp_2011'!O95-J95)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},50,0.02,{"$f":"IF(D96=0,+'App.2-CB_MIFRS_DepExp_2011'!O96,+'App.2-CB_MIFRS_DepExp_2011'!O96+((C96*0.5)/D96))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I96+'App.2-CB_MIFRS_DepExp_2011'!O96-J96), 0, +I96+'App.2-CB_MIFRS_DepExp_2011'!O96-J96)","v":0}]
[null,"RTU Switches (Each)",null,null,null,{"$f":"IF(D97=0,+'App.2-CB_MIFRS_DepExp_2011'!O97,+'App.2-CB_MIFRS_DepExp_2011'!O97+((C97*0.5)/D97))","v":0},null,null,null,null,{"$f":"IF(ISERROR(+I97+'App.2-CB_MIFRS_DepExp_2011'!O97-J97), 0, +I97+'App.2-CB_MIFRS_DepExp_2011'!O97-J97)","v":0}]
[1985,"Miscellaneous Fixed Assets",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},null,0,{"$f":"IF(D98=0,+'App.2-CB_MIFRS_DepExp_2011'!O98,+'App.2-CB_MIFRS_DepExp_2011'!O98+((C98*0.5)/D98))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I98+'App.2-CB_MIFRS_DepExp_2011'!O98-J98), 0, +I98+'App.2-CB_MIFRS_DepExp_2011'!O98-J98)","v":0}]
[null,"Sentinel Lights (Each)",null,null,null,{"$f":"IF(D99=0,+'App.2-CB_MIFRS_DepExp_2011'!O99,+'App.2-CB_MIFRS_DepExp_2011'!O99+((C99*0.5)/D99))","v":0},null,null,null,null,{"$f":"IF(ISERROR(+I99+'App.2-CB_MIFRS_DepExp_2011'!O99-J99), 0, +I99+'App.2-CB_MIFRS_DepExp_2011'!O99-J99)","v":0}]
[1995,"Contributions & Grants",{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},50,0.02,{"$f":"IF(D100=0,+'App.2-CB_MIFRS_DepExp_2011'!O100,+'App.2-CB_MIFRS_DepExp_2011'!O100+((C100*0.5)/D100))","v":{"$error":"#REF!"}},{"$f":"SUM(#REF!)*-1","v":{"$error":"#REF!"}},0,{"$error":"#REF!"},null,{"$f":"IF(ISERROR(+I100+'App.2-CB_MIFRS_DepExp_2011'!O100-J100), 0, +I100+'App.2-CB_MIFRS_DepExp_2011'!O100-J100)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D101=0,+'App.2-CB_MIFRS_DepExp_2011'!O101,+'App.2-CB_MIFRS_DepExp_2011'!O101+((C101*0.5)/D101))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I101+'App.2-CB_MIFRS_DepExp_2011'!O101-J101), 0, +I101+'App.2-CB_MIFRS_DepExp_2011'!O101-J101)","v":0}]
[null,null,null,null,0,{"$f":"IF(D102=0,+'App.2-CB_MIFRS_DepExp_2011'!O102,+'App.2-CB_MIFRS_DepExp_2011'!O102+((C102*0.5)/D102))","v":0},{"$f":"SUM(#REF!)","v":{"$error":"#REF!"}},0,0,null,{"$f":"IF(ISERROR(+I102+'App.2-CB_MIFRS_DepExp_2011'!O102-J102), 0, +I102+'App.2-CB_MIFRS_DepExp_2011'!O102-J102)","v":0}]
[null,"Total",{"$f":"SUM(C16:C102)","v":{"$error":"#REF!"}},null,null,{"$f":"SUM(F16:F102)","v":{"$error":"#REF!"}},{"$error":"#REF!"},1156.05,{"$error":"#REF!"},0,241120.94089556279]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2013","index":14,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"merged":[[59,1,59,9],[58,1,58,9],[55,1,55,4],[57,1,57,7],[60,1,61,7],[54,1,54,4],[13,1,14,1],[13,6,14,6],[8,0,8,9],[9,0,9,9],[10,0,10,9]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,'App.2-CC_MIFRS_DepExp_2012'!K16,+'App.2-CC_MIFRS_DepExp_2012'!K16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,'App.2-CC_MIFRS_DepExp_2012'!K17,+'App.2-CC_MIFRS_DepExp_2012'!K17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CC_MIFRS_DepExp_2012'!K18,+'App.2-CC_MIFRS_DepExp_2012'!K18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CC_MIFRS_DepExp_2012'!K19,+'App.2-CC_MIFRS_DepExp_2012'!K19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CC_MIFRS_DepExp_2012'!K20,+'App.2-CC_MIFRS_DepExp_2012'!K20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CC_MIFRS_DepExp_2012'!K21,+'App.2-CC_MIFRS_DepExp_2012'!K21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CC_MIFRS_DepExp_2012'!K22,+'App.2-CC_MIFRS_DepExp_2012'!K22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CC_MIFRS_DepExp_2012'!K35,+'App.2-CC_MIFRS_DepExp_2012'!K35+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CC_MIFRS_DepExp_2012'!K36,+'App.2-CC_MIFRS_DepExp_2012'!K36+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CC_MIFRS_DepExp_2012'!K40,+'App.2-CC_MIFRS_DepExp_2012'!K40+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CC_MIFRS_DepExp_2012'!K49,+'App.2-CC_MIFRS_DepExp_2012'!K49+((C26*0.5)/D26))","v":2811.50225},null,2811.50225]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CC_MIFRS_DepExp_2012'!K54,+'App.2-CC_MIFRS_DepExp_2012'!K54+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CC_MIFRS_DepExp_2012'!K60,+'App.2-CC_MIFRS_DepExp_2012'!K60+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CC_MIFRS_DepExp_2012'!K65,+'App.2-CC_MIFRS_DepExp_2012'!K65+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CC_MIFRS_DepExp_2012'!K69,+'App.2-CC_MIFRS_DepExp_2012'!K69+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CC_MIFRS_DepExp_2012'!K72,+'App.2-CC_MIFRS_DepExp_2012'!K72+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CC_MIFRS_DepExp_2012'!K76,+'App.2-CC_MIFRS_DepExp_2012'!K76+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CC_MIFRS_DepExp_2012'!K77,+'App.2-CC_MIFRS_DepExp_2012'!K77+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CC_MIFRS_DepExp_2012'!K78,+'App.2-CC_MIFRS_DepExp_2012'!K78+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CC_MIFRS_DepExp_2012'!K79,+'App.2-CC_MIFRS_DepExp_2012'!K79+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CC_MIFRS_DepExp_2012'!K80,+'App.2-CC_MIFRS_DepExp_2012'!K80+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CC_MIFRS_DepExp_2012'!K81,+'App.2-CC_MIFRS_DepExp_2012'!K81+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CC_MIFRS_DepExp_2012'!K82,+'App.2-CC_MIFRS_DepExp_2012'!K82+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CC_MIFRS_DepExp_2012'!K83,+'App.2-CC_MIFRS_DepExp_2012'!K83+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CC_MIFRS_DepExp_2012'!K84,+'App.2-CC_MIFRS_DepExp_2012'!K84+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CC_MIFRS_DepExp_2012'!K88,+'App.2-CC_MIFRS_DepExp_2012'!K88+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CC_MIFRS_DepExp_2012'!K89,+'App.2-CC_MIFRS_DepExp_2012'!K89+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CC_MIFRS_DepExp_2012'!K90,+'App.2-CC_MIFRS_DepExp_2012'!K90+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CC_MIFRS_DepExp_2012'!K91,+'App.2-CC_MIFRS_DepExp_2012'!K91+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CC_MIFRS_DepExp_2012'!K92,+'App.2-CC_MIFRS_DepExp_2012'!K92+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CC_MIFRS_DepExp_2012'!K93,+'App.2-CC_MIFRS_DepExp_2012'!K93+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CC_MIFRS_DepExp_2012'!K94,+'App.2-CC_MIFRS_DepExp_2012'!K94+((C47*0.5)/D47))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CC_MIFRS_DepExp_2012'!K95,+'App.2-CC_MIFRS_DepExp_2012'!K95+((C48*0.5)/D48))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CC_MIFRS_DepExp_2012'!K96,+'App.2-CC_MIFRS_DepExp_2012'!K96+((C49*0.5)/D49))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,'App.2-CC_MIFRS_DepExp_2012'!K98,+'App.2-CC_MIFRS_DepExp_2012'!K98+((C50*0.5)/D50))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,'App.2-CC_MIFRS_DepExp_2012'!K100,+'App.2-CC_MIFRS_DepExp_2012'!K100+((C51*0.5)/D51))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D52=0,'App.2-CC_MIFRS_DepExp_2012'!K101,+'App.2-CC_MIFRS_DepExp_2012'!K101+((C52*0.5)/D52))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D53=0,'App.2-CC_MIFRS_DepExp_2012'!K102,+'App.2-CC_MIFRS_DepExp_2012'!K102+((C53*0.5)/D53))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},null,null,{"$f":"SUM(F16:F53)","v":2811.50225},{"$f":"SUM(G16:G53)","v":0},{"$f":"SUM(H16:H53)","v":2811.50225}]
[null,"Depreciation expense adjustment resulting from  amortization of Account 1575",null,null,null,0]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"+F54+F55","v":2811.50225}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-B_AD_Summary","index":15,"n_rows":72,"n_cols":17,"rows_kept":72,"cut":false,"hidden":false,"merged":[[69,1,69,14],[17,0,17,2],[22,0,22,2],[8,0,8,14],[9,0,9,14],[13,3,13,6],[63,1,64,14],[66,1,67,14],[11,0,11,3]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,"Schedule:",4]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",null,"Page:",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"Date:","2012-11-08"]
[]
["Appendix 2-B"]
["Accumulated Depreciation Continuity Schedule Summary"]
[]
["Table 2-2.9 - Accumulated Depreciation Continuity Schedule Summary",null,null,null,"Year ","2009-2013 CGAAP 2013 MCGAAP"]
[]
[]
["CCA Class","OEB","Description","2009 Board\nApproved","2009\nActual","Variance from 2009 OEB Approved","2010\nActual","Variance from 2009 Actual","2011\nActual","Variance from 2010 Actual","2012 Bridge CGAAP","Variance from 2011 Actual","2013 Test CGAAP","Variance from 2012 Bridge","2013 Test MCGAAP","Variance from 2012 Bridge","Variance from 2013 CGAAP"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M16","v":-725266.92},{"$f":"'App.2-B_FA Continuity_2009_Act'!M16","v":-708156.6399999999},{"$f":"E16-D16","v":17110.280000000144},{"$f":"'App.2-B_FA Continuity_2010'!M16","v":-738477.65999999992},{"$f":"G16-E16","v":-30321.020000000019},{"$f":"'App.2-B_FA Continuity_2011'!M16","v":-759302.08},{"$f":"I16-G16","v":-20824.420000000042},{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M16","v":-986599.24},{"$f":"K16-I16","v":-227297.16000000003},{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M17","v":-1084464.06},{"$f":"M16-K16","v":-97864.820000000065},{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M17","v":-1038524.99},{"$f":"O16-K16","v":-51925.75},{"$f":"O16-M16","v":45939.070000000065}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M17","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M17","v":0},{"$f":"E17-D17","v":0},{"$f":"'App.2-B_FA Continuity_2010'!M17","v":0},{"$f":"G17-E17","v":0},{"$f":"'App.2-B_FA Continuity_2011'!M17","v":0},{"$f":"I17-G17","v":0},{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M17","v":0},{"$f":"K17-I17","v":0},{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M18","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!H18","v":0},{"$f":"O17-K17","v":0},{"$f":"O17-M17","v":0}]
["Land and Buildings"]
["N/A",1805,"Land",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M18","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M18","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M18","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M18","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M18","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M19","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M19","v":0},{"$f":"O19-K19","v":0},{"$f":"O19-M19","v":0}]
[47,1808,"Buildings",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M19","v":-1662182.53},{"$f":"'App.2-B_FA Continuity_2009_Act'!M19","v":-1646333.6800000002},15848.84999999986,{"$f":"'App.2-B_FA Continuity_2010'!M19","v":-1718377.9000000001},-72044.219999999972,{"$f":"'App.2-B_FA Continuity_2011'!M19","v":-1790422.08},-72044.179999999935,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M19","v":-1862466.08},-72044,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M20-M21","v":-1875870.08},-13404,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M20","v":-1875870.08},{"$f":"O20-K20","v":-13404},{"$f":"O20-M20","v":0}]
[47,1808,"Garage",null,null,null,null,null,null,null,null,null,-25250,null,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M21","v":-25250},{"$f":"O21-K21","v":-25250},{"$f":"O21-M21","v":0}]
[13,1810,"Leasehold Improvements",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M20","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M20","v":-5.56},-5.56,{"$f":"'App.2-B_FA Continuity_2010'!M20","v":-22.29},-16.73,{"$f":"'App.2-B_FA Continuity_2011'!M20","v":-445.65000000000003},-423.36,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M20","v":-4449.6499999999996},-4003.9999999999995,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M22","v":-12848.65},-8399,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M22","v":-12848.65},{"$f":"O22-K22","v":-8399},{"$f":"O22-M22","v":0}]
["Sub-Total Land and Buildings"]
[47,1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M21","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M21","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M21","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M21","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M21","v":0},0,null,0,null,{"$f":"O24-K24","v":0},{"$f":"O24-M24","v":0}]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M22","v":-5843963.7200000007},{"$f":"'App.2-B_FA Continuity_2009_Act'!M22","v":-5368327.0599999996},475636.66000000108,{"$f":"'App.2-B_FA Continuity_2010'!M22","v":-5537147.4499999993},-168820.38999999966,{"$f":"'App.2-B_FA Continuity_2011'!M22","v":-5706508.5499999989},-169361.09999999963,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M22","v":-5875869.9499999993},-169361.40000000037,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M24","v":-6045231.0499999989},-169361.09999999963,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M24","v":-6195696.9133792184},-319826.96337921917,-150465.86337921955]
[47,1820,"Distribution Station Equipment - ARO",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M23","v":0},null,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M23","v":-7386.47},-7386.47,-7386.47]
[47,1825,"Storage Battery Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M23","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M23","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M23","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M23","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M23","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M25","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M25","v":0},0,0]
[47,1830,"Poles, Towers & Fixtures",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M24","v":-10346920.239999998},{"$f":"'App.2-B_FA Continuity_2009_Act'!M24","v":-8509741.9700000007},1837178.2699999977,{"$f":"'App.2-B_FA Continuity_2010'!M24","v":-9377022.7599999998},-867280.78999999911,{"$f":"'App.2-B_FA Continuity_2011'!M24","v":-10322937.479999999},-945914.71999999881,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M24","v":-11373060.479999999},-1050123,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M26","v":-12488104.609462002},-1115044.1294620037,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M26+-20185+-1412","v":-11885879.159447717},-512818.67944771796,602225.45001428574]
[47,1835,"Overhead Conductors & Devices",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M25","v":-12323340.98},{"$f":"'App.2-B_FA Continuity_2009_Act'!M25","v":-12482882.199999999},-159541.21999999881,{"$f":"'App.2-B_FA Continuity_2010'!M25","v":-13538127.209999999},-1055245.0099999998,{"$f":"'App.2-B_FA Continuity_2011'!M25","v":-14671312.189999999},-1133184.9800000004,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M25","v":-15907988.189999999},-1236676,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M27","v":-17209999.654115319},-1302011.4641153198,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M29+-12759301+-1399425+-267712","v":-16031896.614263596},-123908.42426359653,1178103.0398517232]
[47,1840,"Underground Conduit",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M26","v":-6584276.8200000003},{"$f":"'App.2-B_FA Continuity_2009_Act'!M26","v":-6844544.1699999999},-260267.34999999963,{"$f":"'App.2-B_FA Continuity_2010'!M26","v":-7214966.7400000002},-370422.5700000003,{"$f":"'App.2-B_FA Continuity_2011'!M26","v":-7625734.54},-410767.79999999981,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M26","v":-8032645.54},-406911,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M28","v":-8443677.8441491965},-411032.30414919648,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M33+-6569243+-310767","v":-8140592.1264220821},-107946.58642208204,303085.71772711445]
[47,1845,"Underground Conductors & Devices",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M27","v":-8230500.6100000013},{"$f":"'App.2-B_FA Continuity_2009_Act'!M27","v":-8074586.5500000007},155914.06000000052,{"$f":"'App.2-B_FA Continuity_2010'!M27","v":-8542203.0200000014},-467616.47000000067,{"$f":"'App.2-B_FA Continuity_2011'!M27","v":-9007162.0300000012},-464959.00999999978,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M27","v":-9487587.0300000012},-480425,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M29","v":-9992281.0052802898},-504693.97528028861,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M36+-4420507+-528403+-1074529+-212709","v":-9842769.1936376281},-355182.16363762692,149511.81164266169]
[47,1850,"Line Transformers",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M28","v":-14470435.030000001},{"$f":"'App.2-B_FA Continuity_2009_Act'!M28","v":-13677550.609999999},792884.42000000179,{"$f":"'App.2-B_FA Continuity_2010'!M28","v":-14424695.18},-747144.5700000003,{"$f":"'App.2-B_FA Continuity_2011'!M28","v":-14938224.799999999},-513529.61999999918,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M28","v":-15946249.999999998},-1008025.1999999993,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M30","v":-16977029.81293752},-1030779.8129375223,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M41+-323492+-8691705+-3308219+-3095564+33825","v":-16230787.197151873},-284537.19715187512,746242.61578564718]
[47,2320,"ARO",null,{"$f":"'App.2-B_FA Continuity_2009_Act'!M29","v":-46958.16},-46958.16,{"$f":"'App.2-B_FA Continuity_2010'!M29","v":-87708},-40749.839999999997,{"$f":"'App.2-B_FA Continuity_2011'!M29","v":-69913.440000000002},17794.559999999998,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M29","v":-79665.240000000005},-9751.8000000000029,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M31","v":-89417.040000000008},-9751.8000000000029,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M46","v":-89417.040000000008},-9751.8000000000029,0]
[47,1855,"Services (Overhead & Underground)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M29","v":-9700982.6799999997},{"$f":"'App.2-B_FA Continuity_2009_Act'!M30","v":-11909197.800000001},-2208215.120000001,{"$f":"'App.2-B_FA Continuity_2010'!M30","v":-12693387.66},-784189.8599999994,{"$f":"'App.2-B_FA Continuity_2011'!M30","v":-13498302.939999999},-804915.27999999933,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M30","v":-14316343.939999999},-818041,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M32","v":-15151230.039591789},-834886.09959178977,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M47+-5140337+-4470932","v":-14417114.620061547},-100770.68006154709,734115.41953024268]
[47,1860,"Meters",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M30","v":-3294212.54},{"$f":"'App.2-B_FA Continuity_2009_Act'!M31","v":-494228.02},2799984.52,{"$f":"'App.2-B_FA Continuity_2010'!M31","v":-743070.13},-248842.11,{"$f":"'App.2-B_FA Continuity_2011'!M31","v":-801474.91},-58404.780000000028,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M31","v":-838242.55},-36767.640000000014,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M33","v":-875364.72906783305},-37122.179067833,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M50+'App.2-B_FA Continuity_2013MCGAA'!M51+'App.2-B_FA Continuity_2013MCGAA'!M52","v":-853179.50000000012},-14936.95000000007,22185.22906783293]
[47,1860,"Meters (Smart Meters)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M31","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M32","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M32","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M32","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M32","v":-1821653.3599999999},-1821653.3599999999,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M34","v":-2397638.1653960496},-575984.80539604975,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M54+'App.2-B_FA Continuity_2013MCGAA'!M55+'App.2-B_FA Continuity_2013MCGAA'!M56+'App.2-B_FA Continuity_2013MCGAA'!M57","v":-2358892.06},-537238.70000000019,38746.105396049563]
["N/A",1905,"Land",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M32","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M33","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M33","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M33","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M33","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M35","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M58","v":0},0,0]
[47,1908,"Buildings & Fixtures",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M33","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M34","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M34","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M34","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M34","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M36","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M59","v":0},0,0]
[13,1910,"Leasehold Improvements",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M34","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M35","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M35","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M35","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M35","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M37","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M60","v":0},0,0]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M35","v":-1121274.1800000002},{"$f":"'App.2-B_FA Continuity_2009_Act'!M36","v":-1109843.3999999999},11430.780000000261,{"$f":"'App.2-B_FA Continuity_2010'!M36","v":-1145323.98},-35480.580000000075,{"$f":"'App.2-B_FA Continuity_2011'!M36","v":-1184242.1199999999},-38918.139999999898,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M36","v":-1170147.1199999999},14095,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M38","v":-1212329.1199999999},-42182,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M61","v":-1212329.1199999999},-42182,0]
[8,1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M36","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M37","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M37","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M37","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M37","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M39","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M62","v":0},0,0]
[10,1920,"Computer Equipment - Hardware",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M37","v":-2681274.4900000002},{"$f":"'App.2-B_FA Continuity_2009_Act'!M38","v":-2529181.15},152093.34000000032,{"$f":"'App.2-B_FA Continuity_2010'!M38","v":-2555392.6799999997},-26211.529999999795,{"$f":"'App.2-B_FA Continuity_2011'!M38","v":-2616467.5399999996},-61074.85999999987,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M38","v":-2643350.0199999996},-26882.479999999981,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M40","v":-2722808.2499999995},-79458.229999999981,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M63","v":-2787472.3299999996},-144122.31000000006,-64664.080000000075]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M38","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M39","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M39","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M39","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M39","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M41","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M64","v":0},0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M39","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M40","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M40","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M40","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M40","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M42","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M65","v":0},0,0]
[10,1930,"Transportation Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M40","v":-4132591.0100000002},{"$f":"'App.2-B_FA Continuity_2009_Act'!M41","v":-3812153.49},320437.52,{"$f":"'App.2-B_FA Continuity_2010'!M41","v":-4191351.56},-379198.06999999983,{"$f":"'App.2-B_FA Continuity_2011'!M41","v":-4531614.91},-340263.35000000009,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M41","v":-4525031.93},6582.980000000447,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M43","v":-4679468.04},-154436.11000000034,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M66+'App.2-B_FA Continuity_2013MCGAA'!M67+'App.2-B_FA Continuity_2013MCGAA'!M68","v":-4390754.2947238609},134277.63527613878,288713.74527613912]
[8,1935,"Stores Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M41","v":-63417.159999999996},{"$f":"'App.2-B_FA Continuity_2009_Act'!M42","v":-62835.45},581.70999999999913,{"$f":"'App.2-B_FA Continuity_2010'!M42","v":-62835.45},0,{"$f":"'App.2-B_FA Continuity_2011'!M42","v":-62835.45},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M42","v":-63417.45},-582,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M44","v":-63417.45},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M69","v":-63417.45},0,0]
[8,1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M42","v":-2078954.8099999998},{"$f":"'App.2-B_FA Continuity_2009_Act'!M43","v":-2079571.4600000002},-616.65000000037253,{"$f":"'App.2-B_FA Continuity_2010'!M43","v":-2146761.31},-67189.84999999986,{"$f":"'App.2-B_FA Continuity_2011'!M43","v":-2206347.71},-59586.399999999907,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M43","v":-2269559.5099999998},-63211.799999999814,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M45","v":-2384882.5099999998},-115323,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M70","v":-2338753.3099999996},-69193.799999999814,46129.200000000186]
[8,1945,"Measurement & Testing Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M43","v":-78875.240000000005},{"$f":"'App.2-B_FA Continuity_2009_Act'!M44","v":-88739.69},-9864.4499999999971,{"$f":"'App.2-B_FA Continuity_2010'!M44","v":-110704.72},-21965.03,{"$f":"'App.2-B_FA Continuity_2011'!M44","v":-134232.92000000001},-23528.200000000012,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M44","v":-157410.58000000002},-23177.660000000003,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M46","v":-157410.58000000002},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M71","v":-182781.64},-25371.059999999998,-25371.059999999998]
[8,1950,"Power Operated Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M44","v":-11381.16},{"$f":"'App.2-B_FA Continuity_2009_Act'!M45","v":-5337.6},6043.5599999999995,{"$f":"'App.2-B_FA Continuity_2010'!M45","v":-21345.14},-16007.539999999999,{"$f":"'App.2-B_FA Continuity_2011'!M45","v":-40521.42},-19176.28,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M45","v":-59484.959999999999},-18963.54,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M47","v":-59484.959999999999},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M72","v":-80243.100000000006},-20758.140000000007,-20758.140000000007]
[8,1955,"Communications Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M45","v":-163391.53000000003},{"$f":"'App.2-B_FA Continuity_2009_Act'!M46","v":-161407.32},1984.210000000021,{"$f":"'App.2-B_FA Continuity_2010'!M46","v":-162956.09},-1548.7699999999895,{"$f":"'App.2-B_FA Continuity_2011'!M46","v":-147443.85},15512.239999999991,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M46","v":-162455.85},-15012,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M48","v":-182077.85},-19622,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M73","v":-171901.85},-9446,10176]
[8,1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M46","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M47","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M47","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M47","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M47","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M49","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M74","v":0},0,0]
[8,1960,"Miscellaneous Equipment ",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M47","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M48","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M48","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M48","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M48","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M50","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M75","v":0},0,0]
[47,1975,"Load Management Controls Utility Premises",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M48","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M49","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M49","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M49","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M49","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M51","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M76","v":0},0,0]
[47,1980,"System Supervisor Equipment",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M49","v":-70651.72},{"$f":"'App.2-B_FA Continuity_2009_Act'!M50","v":-275866.2},-205214.48,{"$f":"'App.2-B_FA Continuity_2010'!M50","v":-310209.60000000003},-34343.400000000023,{"$f":"'App.2-B_FA Continuity_2011'!M50","v":-344553.00000000006},-34343.400000000023,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M50","v":-378896.00000000006},-34343,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M52","v":-413239.40000000008},-34343.400000000023,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M77","v":-413239.00000000006},-34343,0.40000000002328306]
[47,1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M50","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M51","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M51","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M51","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M51","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M53","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M78","v":0},0,0]
[null,2440,"Deferred revenue",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M54","v":0},null,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M79","v":12712.22},12712.22,12712.22]
[47,1995,"Contributions & Grants",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M51","v":1921900},{"$f":"'App.2-B_FA Continuity_2009_Act'!M52","v":1929700},7800,{"$f":"'App.2-B_FA Continuity_2010'!M52","v":2439332},509632,{"$f":"'App.2-B_FA Continuity_2011'!M52","v":3067428},628096,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M52","v":3735983},668555,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M55","v":4465883},729900,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M80","v":4192941.57},456958.56999999983,-272941.43000000017]
[47,1996,"Hydro One Curren & Voltage Transformer",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M52","v":-28475.71},{"$f":"'App.2-B_FA Continuity_2009_Act'!M53","v":0},28475.71,{"$f":"'App.2-B_FA Continuity_2010'!M53","v":-35240},-35240,{"$f":"'App.2-B_FA Continuity_2011'!M53","v":-86133},-50893,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M53","v":-137026},-50893,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M56","v":-187919},-50893,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M81","v":-179437},-42411,8482]
["WIP",null,"Work in Progress",{"$f":"'App.2-B_FA Continuity_2009_OEB'!M53","v":0},{"$f":"'App.2-B_FA Continuity_2009_Act'!M54","v":0},0,{"$f":"'App.2-B_FA Continuity_2010'!M54","v":0},0,{"$f":"'App.2-B_FA Continuity_2011'!M54","v":0},0,{"$f":"'App.2-B_FA Continuity_2012CGAAP'!M54","v":0},0,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!M57","v":0},0,{"$f":"'App.2-B_FA Continuity_2013MCGAA'!M82","v":0},0,0]
[null,"etc.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'App.2-B_FA Continuity_2013CGAAP'!H50","v":0},0,0]
[null,null,"Total",{"$f":"SUM(D16:D60)","v":-81690469.079999998},-77957748.179999977,3732720.9000000013,-82917994.530000001,-4960246.3499999996,-87478704.609999985,-4560710.0799999963,-94363617.669999987,-6884913.0599999987,{"$f":"SUM(M16:M60)","v":-100265560.90000002},-5876693.2300000051,-96620779.919087529,{"$f":"SUM(P16:P60)","v":-2257162.2490875265},{"$f":"SUM(Q16:Q60)","v":3644780.9809124768}]
[]
[]
[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-CE_CGAAP_DepExp_2011","index":16,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":false,"merged":[[8,0,8,5],[62,1,64,11],[10,0,10,11],[9,0,9,11],[61,1,61,11],[60,1,60,11],[14,0,15,0],[14,1,15,1],[14,10,15,10],[11,0,11,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",7]
[null,null,null,null,null,null,null,null,null,null,"Page:",4]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Table 4-2.25 - Amortization Expense for 2011"]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013 (Note Thunder Bay Hydro adopting IFRS effective January 1, 2014)"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",779512.16999999993,683529.7,{"$f":"C17-D17","v":95982.469999999972},40316.33,{"$f":"E17+0.5*F17","v":116140.63499999998},5,{"$f":"IF(H17=0,\"\",1/H17)","v":0.2},{"$f":"IF(H17=0,0,G17/H17)","v":23228.126999999997},20824.419999999998,{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":2403.7069999999985}]
[1612,"Land Rights (Formally known as Account 1906)",0,null,{"$f":"C18-D18","v":0},0,{"$f":"E18+0.5*F18","v":0},null,"",0,0,{"$f":"IF(ISERROR(+J18-K18), \"\", +J18-K18)","v":0}]
[1805,"Land",133037.5,null,133037.5,0,133037.5,null,"",0,0,0]
[1808,"Buildings",3932847.5,121307.55,3811539.95,0,3811539.95,50,0.02,76230.798999999999,72044.179999999993,4186.6190000000061]
[1810,"Leasehold Improvements",33.450000000000003,0,33.450000000000003,2473.1,1270,10,0.1,127,423.36,-296.36]
[1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,"",0,0,0]
[1820,"Distribution Station Equipment <50 kV",8124041.5500000007,2435797.98,5688243.5700000003,0,5688243.5700000003,30,3.3333333333333333E-2,189608.11900000001,169361.1,20247.019]
[1825,"Storage Battery Equipment",0,0,0,0,0,null,"",0,0,0]
[1830,"Poles, Towers & Fixtures",26463585.560000002,2664720,23798865.560000002,2682500.13,25140115.625000004,25,0.04,1005604.6250000001,995307.87000000011,10296.755000000005]
[1835,"Overhead Conductors & Devices",27698210.100000001,0,27698210.100000001,2137303.69,28766861.945,25,0.04,1150674.4778,1203745.98,-53071.502199999988]
[1840,"Underground Conduit",12688093.210000001,1613271,11074822.210000001,926861.64999999991,11538253.035,26.05,3.8387715930902108E-2,442927.17984644911,410767.80000000005,32159.379846449068]
[1845,"Underground Conductors & Devices",16994270.850000001,5296740,11697530.850000001,925863.55999999994,12160462.630000001,26.05,3.8387715930902108E-2,466812.3850287908,464959.01,1853.3750287907897]
[1850,"Line Transformers",25866832.859999999,3466624,22400208.859999999,1063799.19,22932108.454999998,25,0.04,917284.33819999988,1031084.0800000001,-113799.74180000019]
[2320,"ARO",161743,0,161743,0,161743,16.5,6.0606060606060608E-2,9802.6060606060601,-17794.560000000001,27597.166060606061]
[1855,"Services (Overhead & Underground)",19519437.960000001,0,19519437.960000001,705597.21000000008,19872236.565000001,25,0.04,794889.46260000009,826083.28,-31193.817399999942]
[1860,"Meters",1077396.3999999997,154189,923207.39999999967,100419.73,973417.26499999966,26.04,3.840245775729647E-2,37381.615399385548,86525.849999999977,-49144.234600614429]
[1860,"Meters (Smart Meters)",0,null,0,0,0,null,"",0,0,0]
[1905,"Land",0,null,0,0,0,null,"",0,0,0]
[1908,"Buildings & Fixtures",0,null,0,0,0,null,"",0,0,0]
[1910,"Leasehold Improvements",0,null,0,0,0,null,"",0,0,0]
[1915,"Office Furniture & Equipment (10 years)",1344490.46,930634,413856.45999999996,84764.28,456238.6,10,0.1,45623.86,38918.14,6705.7200000000012]
[1915,"Office Furniture & Equipment (5 years)",0,null,0,0,0,5,0.2,0,0,0]
[1920,"Computer Equipment - Hardware",2698324.72,2444714,253610.7200000002,97600.37,302410.9050000002,5,0.2,60482.181000000041,61074.86,-592.67899999996007]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,0,0,0,null,"",0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,0,0,0,null,"",0,0,0]
[1930,"Transportation Equipment - 5 year",1182679.7000000011,822221,360458.70000000112,127726.23999999999,424321.82000000111,5,0.2,84864.36400000022,79223.239999999991,5641.124000000229]
[null,"Transportation Equipment -8 year",5036749,2383996.56,2652752.44,271840,{"$f":"E43+0.5*F43","v":2788672.44},8,{"$f":"IF(H43=0,\"\",1/H43)","v":0.125},{"$f":"IF(H43=0,0,G43/H43)","v":348584.05499999999},343040.11,5543.945000000007]
[1935,"Stores Equipment",63417.16,63417.46,-0.29999999999563443,0,-0.29999999999563443,10,0.1,-2.9999999999563442E-2,0,-2.9999999999563442E-2]
[1940,"Tools, Shop & Garage Equipment",2441737.86,1884715,557022.85999999987,29425,571735.35999999987,10,0.1,57173.535999999986,64280.800000000003,-7107.2640000000174]
[1945,"Measurement & Testing Equipment",256824.77999999997,6291,250533.77999999997,13636.65,257352.10499999998,10,0.1,25735.210499999997,23528.2,2207.0104999999967]
[1950,"Power Operated Equipment",194621.96000000002,0,194621.96000000002,0,194621.96000000002,10,0.1,19462.196000000004,19176.28,285.91600000000471]
[1955,"Communications Equipment",186532.82,161754,24778.820000000007,48777.19,49167.415000000008,5,0.2,9833.483000000002,7293.82,2539.6630000000023]
[1955,"Communication Equipment (Smart Meters)",0,null,0,0,0,null,"",0,0,0]
[1960,"Miscellaneous Equipment ",0,null,0,0,0,null,"",0,0,0]
[1975,"Load Management Controls Utility Premises",0,null,0,0,0,null,"",0,0,0]
[1980,"System Supervisor Equipment",515151.7,0,515151.7,0,515151.7,15,6.6666666666666666E-2,34343.44666666667,34343.4,4.666666666889796E-2]
[1985,"Miscellaneous Fixed Assets",0,null,0,0,0,null,"",0,0,0]
[1995,"Contributions & Grants",-12744351.77,0,-12744351.77,-2958053.06,-14223378.299999999,25,0.04,-568935.13199999998,-628096,59160.868000000017]
[1996,"Hydro One Current",1272321,0,1272321,0,1272321,25,0.04,50892.84,50893,-0.16000000000349246]
["WIP","Work in Progress",1758058,0,1758058,1192201,2354158.5,null,"",0,0,0]
[null,null,null,null,0,0,0,null,"",0,0,0]
[null,"Total",{"$f":"SUM(C17:C57)","v":147645599.5},{"$f":"SUM(D17:D57)","v":25133922.25},{"$f":"SUM(E17:E57)","v":122511677.24999999},{"$f":"SUM(F17:F57)","v":7493052.2599999998},{"$f":"SUM(G17:G57)","v":126258203.37999998},null,null,{"$f":"SUM(J17:J57)","v":5282630.7451018989},{"$f":"SUM(K17:K57)","v":5357008.2200000016},{"$f":"SUM(L17:L57)","v":-74377.474898101675}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CF_CGAAP_DepExp_2012","index":17,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":false,"merged":[[63,1,64,11],[14,0,15,0],[14,1,15,1],[14,10,15,10],[11,0,11,11],[8,0,8,5],[10,0,10,11],[9,0,9,11],[60,1,60,11],[61,1,61,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Table 4-2.26 - Amortization Expense for 2012 Bridge Year (CGAAP)"]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013 (Note Thunder Bay Hydro adopting IFRS effective January 1, 2014)"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",1136031.5,683529.7,{"$f":"C17-D17","v":452501.80000000005},43501,{"$f":"E17+0.5*F17","v":474252.30000000005},5,{"$f":"IF(H17=0,0,1/H17)","v":0.2},{"$f":"IF(H17=0,0,G17/H17)","v":94850.46},93245.16,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":1605.3000000000029}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C18-D18","v":0},0,{"$f":"E18+0.5*F18","v":0},null,0,0,0,0]
[1805,"Land",133037.5,null,{"$f":"C19-D19","v":133037.5},null,133037.5,null,0,0,0,0]
[1808,"Buildings",3932847.5,121307.55,{"$f":"C20-D20","v":3811539.95},0,3811539.95,50,0.02,76230.798999999999,72044,4186.7989999999991]
[1810,"Leasehold Improvements",2506.5499999999997,0,{"$f":"C21-D21","v":2506.5499999999997},73000,39006.550000000003,10,0.1,3900.6550000000002,4004,-103.3449999999998]
[1815,"Transformer Station Equipment >50 kV",null,0,{"$f":"C22-D22","v":0},0,0,null,0,0,0,0]
[1820,"Distribution Station Equipment <50 kV",8124041.5500000007,2435797.98,{"$f":"C23-D23","v":5688243.5700000003},0,5688243.5700000003,30,3.3333333333333333E-2,189608.11900000001,169361.4,20246.719000000012]
[1825,"Storage Battery Equipment",null,0,{"$f":"C24-D24","v":0},null,0,null,0,0,0,0]
[1830,"Poles, Towers & Fixtures",29146085.690000001,3813071,{"$f":"C25-D25","v":25333014.690000001},4076236.58,27371132.98,25,0.04,1094845.3192,1050123,44722.319200000027]
[1835,"Overhead Conductors & Devices",29835513.790000003,450523,{"$f":"C26-D26","v":29384990.790000003},3582044.92,31176013.250000004,25,0.04,1247040.5300000003,1236676,10364.530000000261]
[1840,"Underground Conduit",13614954.860000001,2162333,11452621.860000001,288024.67,11596634.195000002,26,3.8461538461538464E-2,446024.39211538469,406911,39113.39211538469]
[1845,"Underground Conductors & Devices",17920134.41,5821959,12098175.41,1263181.51,12729766.165000001,26,3.8461538461538464E-2,489606.39096153848,480425,9181.3909615384764]
[1850,"Line Transformers",26930632.050000001,4492949,22437683.050000001,1409099.82,23142232.960000001,25,0.04,925689.31839999999,1008025.2,-82335.881599999964]
[2320,"ARO",161743,0,161743,0,161743,16.5,6.0606060606060608E-2,9802.6060606060601,9751.7999999999993,50.806060606060782]
[1855,"Services (Overhead & Underground)",20225035.170000002,0,20225035.170000002,644876.92999999993,20547473.635000002,25,0.04,821898.94540000008,818041,3857.9454000000842]
[1860,"Meters",1177816.1299999997,273770,904046.12999999966,61902.727200000001,934997.4935999997,26,3.8461538461538464E-2,35961.442061538452,93666.64,-57705.197938461548]
[1860,"Meters (Smart Meters) ***",7786915,null,7786915,185709.39279999997,7879769.6963999998,15,6.6666666666666666E-2,525317.97976000002,519127.36,6190.6197600000305]
[1905,"Land",null,null,0,0,0,null,0,0,0,0]
[1908,"Buildings & Fixtures",null,null,0,0,0,null,0,0,0,0]
[1910,"Leasehold Improvements",null,null,0,0,0,null,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",1429254.74,1019519,409735.74,71352,445411.74,10,0.1,44541.173999999999,43707,834.17399999999907]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,0,0,5,0.2,0,0,0]
[1920,"Computer Equipment - Hardware",2733154.0900000003,2351291.3199999998,381862.77000000048,222408,493066.77000000048,5,0.2,98613.354000000094,95718.48,2894.874000000098]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,0,0,null,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,0,0,null,0,0,0,0]
[1930,"Transportation Equipment - 5 year",1310405.9400000013,936677,373728.94000000134,280114,513785.94000000134,5,0.2,102757.18800000027,102774,-16.811999999728869]
[null,"Transportation Equipment - 8 yr",5226589,2427764,2798825,184609,2891129.5,8,0.125,361391.1875,348512,12879.1875]
[1935,"Stores Equipment",63417.16,63417.46,-0.29999999999563443,0,-0.29999999999563443,10,0.1,-2.9999999999563442E-2,582,-582.02999999999952]
[1940,"Tools, Shop & Garage Equipment",2464871.86,1868816,596055.85999999987,51585,621848.35999999987,10,0.1,62184.835999999988,63211.799999999996,-1026.9640000000072]
[1945,"Measurement & Testing Equipment",270461.43,66143,204318.43,23873,216254.93,10,0.1,21625.492999999999,23177.66,-1552.1670000000013]
[1950,"Power Operated Equipment",194621.96000000002,0,194621.96000000002,0,194621.96000000002,10,0.1,19462.196000000004,18963.54,498.65600000000268]
[1955,"Communications Equipment",212476.77000000002,138920.95999999999,73555.810000000027,28012,87561.810000000027,5,0.2,17512.362000000005,15012,2500.3620000000046]
[1955,"Communication Equipment (Smart Meters)",null,null,0,0,0,null,0,0,0,0]
[1960,"Miscellaneous Equipment ",null,null,0,0,0,10,0.1,0,0,0]
[1975,"Load Management Controls Utility Premises",null,null,0,0,0,null,0,0,0,0]
[1980,"System Supervisor Equipment",515151.7,0,515151.7,51474,540888.69999999995,15,6.6666666666666666E-2,36059.246666666666,34343,1716.246666666666]
[1985,"Miscellaneous Fixed Assets",null,null,0,0,0,null,0,0,0,0]
[1995,"Contributions & Grants",-15702404.83,0,-15702404.83,-2022924.9999999981,-16713867.329999998,25,0.04,-668554.69319999998,-668555,0.30680000002030283]
[1996,"Hydro One Current",1272321,0,1272321,0,1272321,25,0.04,50892.84,50893,-0.16000000000349246]
["WIP","Work in Progress",2950259,0,2950259,-1681465,2109526.5,0,{"$f":"IF(H56=0,\"\",1/H56)","v":""},{"$f":"IF(H56=0,0,G56/H56)","v":0},0,{"$f":"IF(ISERROR(+J56-K56), \"\", +J56-K56)","v":0}]
[null,null,null,null,0,0,0,null,"",0,0,0]
[null,"Total",{"$f":"SUM(C17:C57)","v":163067874.52000001},{"$f":"SUM(D17:D57)","v":29127788.970000003},{"$f":"SUM(E17:E57)","v":133940085.55000003},{"$f":"SUM(F17:F57)","v":8836614.5500000007},{"$f":"SUM(G17:G57)","v":138358392.82500005},null,null,{"$f":"SUM(J17:J57)","v":6107262.1109257359},{"$f":"SUM(K17:K57)","v":6089741.04},{"$f":"SUM(L17:L57)","v":17521.070925735181}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CF_CGAAP_DepExp_2013","index":18,"n_rows":65,"n_cols":12,"rows_kept":65,"cut":false,"hidden":false,"merged":[[61,1,61,11],[62,1,62,11],[64,1,65,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013 (Note Thunder Bay Hydro adopting IFRS effective January 1, 2014)"]
[null,null,"Year",2013,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",1179532.5,762801,{"$f":"C16-D16","v":416731.5},77200,{"$f":"E16+0.5*F16","v":455331.5},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":91066.3},97864.82,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":-6798.5200000000041}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,0,0,0,0]
[1805,"Land",133037.5,null,{"$f":"C18-D18","v":133037.5},0,133037.5,null,0,0,0,0]
[1808,"Buildings",3932847.5,121307.55,{"$f":"C19-D19","v":3811539.95},3303500,5463289.9500000002,50,0.02,109265.799,97294,11971.798999999999]
[1808,"Garage",0,0,null,0,0,50,0.02,0,0,0]
[1810,"Leasehold Improvements",75506.55,0,{"$f":"C21-D21","v":75506.55},0,75506.55,10,0.1,7550.6550000000007,8399,-848.34499999999935]
[1820,"Distribution Equipment - ARO",null,0,{"$f":"C22-D22","v":0},0,0,30,3.3333333333333333E-2,0,0,0]
[1820,"Distribution Station Equipment Normally Primary below 50kv",8124041.5500000007,2435797.98,{"$f":"C23-D23","v":5688243.5700000003},0,5688243.5700000003,30,3.3333333333333333E-2,189608.11900000001,169361.1,20247.019]
[1825,"Storage Battery Equipment",null,0,{"$f":"C24-D24","v":0},null,0,null,0,0,0,0]
[1830,"Poles, Towers & Fixtures",33222320.270000003,4826692,{"$f":"C25-D25","v":28395628.270000003},3355911,30073583.770000003,25,0.04,1202943.3508000001,1115044.129462003,87899.221337997122]
[1835,"Overhead Conductors & Devices",33417558.710000001,889688,{"$f":"C26-D26","v":32527870.710000001},3395046,34225393.710000001,25,0.04,1369015.7483999999,1302012.4641153198,67003.28428468015]
[1840,"Underground Conduit",13902979.530000001,2862333,11040646.530000001,246571,11163932.030000001,25.94,3.8550501156515031E-2,430375.17463377025,411032.30414919596,19342.87048457429]
[1845,"Underground Conductors & Devices",19183315.920000002,6723119,12460196.920000002,604296,12762344.920000002,25.94,3.8550501156515031E-2,491994.79259830381,504693.97528028826,-12699.182681984443]
[1850,"Line Transformers",28339731.870000001,5740734,22598997.870000001,1240223,23219109.370000001,25,0.04,928764.37479999999,1030779.8129375207,-102015.43813752069]
[2320,"ARO",161743,0,161743,0,161743,16.5,6.0606060606060608E-2,9802.6060606060601,9751.7999999999993,50.806060606060782]
[1855,"Services (Overhead & Underground)",20869912.100000001,null,20869912.100000001,924514,21332169.100000001,25,0.04,853286.76400000008,834886.09959179012,18400.664408209966]
[1860,"Meters",1192672.8571999997,424033,768639.85719999974,10989.06,774134.38719999976,25.26,3.9588281868566902E-2,30646.650324623901,37122.179067832956,-6475.5287432090554]
[1860,"Meters (Smart Meters) ***",8019670.3927999996,null,8019670.3927999996,172161.94,8105751.3627999993,15,6.6666666666666666E-2,540383.42418666661,575984.80539604963,-35601.38120938302]
[1905,"Land",null,null,0,null,0,null,0,0,0,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,0,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",1420038.71,1073892,346146.70999999996,36050,364171.70999999996,10,0.1,36417.170999999995,42182,-5764.8290000000052]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,5,0.2,0,0,0]
[1920,"Computer Equipment - Hardware",2955562.0900000003,2354291.3199999998,601270.77000000048,81600,642070.77000000048,5,0.2,128414.1540000001,117338.23,11075.924000000101]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,0,0]
[1930,"Transportation Equipment 5yr",1423108.9600000009,772444.21,650664.75000000093,135000,718164.75000000093,5,0.2,143632.95000000019,130434,13198.950000000186]
[1930,"Transportation Equipment 8yr",5120740,2361310.06,2759429.94,825345,3172102.44,8,0.125,{"$f":"IF(H43=0,0,G43/H43)","v":396512.80499999999},387513,8999.804999999993]
[1935,"Stores Equipment",63417.16,63417.46,-0.29999999999563443,0,-0.29999999999563443,10,0.1,-2.9999999999563442E-2,0,-2.9999999999563442E-2]
[1940,"Tools, Shop & Garage Equipment",2516456.86,1528794.9,987661.96,73700,1024511.96,10,0.1,102451.196,115323,-12871.804000000004]
[1945,"Measurement & Testing Equipment",294334.43,298143,-3808.570000000007,22940,7661.429999999993,10,0.1,766.14299999999935,0,766.14299999999935]
[1950,"Power Operated Equipment",194621.96000000002,199142,-4520.039999999979,13400,2179.960000000021,10,0.1,217.99600000000208,0,217.99600000000208]
[1955,"Communications Equipment",240488.77000000002,162129.22999999998,78359.540000000037,104756,130737.54000000004,5,0.2,26147.508000000009,19622,6525.5080000000089]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,0,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,10,0.1,0,0,0]
[1975,"Load Management Controls Utility Premises",null,0,0,null,0,null,0,0,0,0]
[1980,"System Supervisor Equipment",566625.69999999995,null,566625.69999999995,2077,567664.19999999995,15,6.6666666666666666E-2,37844.28,34343.4,3500.8799999999974]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,0,0]
[2440,"Deferred Revenue",null,null,null,0,0,25,0.04,0,0,0]
[1995,"Contributions & Grants",-17725329.829999998,0,-17725329.829999998,-1044834,-18247746.829999998,25,0.04,-729909.87319999991,-729900,-9.8731999999145046]
[1996,"Hydro One Current",1272321,0,1272321,0,1272321,25,0.04,50892.84,50893,-0.16000000000349246]
["WIP","Work in Progress",1268794,null,1268794,-190812,1173388,0,{"$f":"IF(H57=0,\"\",1/H57)","v":""},0,0,0]
[null,null,null,null,0,0,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C16:C58)","v":171366050.06000006},{"$f":"SUM(D16:D58)","v":33600069.710000001},{"$f":"SUM(E16:E58)","v":137765980.35000002},{"$f":"SUM(F16:F58)","v":13389634},{"$f":"SUM(G16:G58)","v":144460797.35000002},null,null,{"$f":"SUM(J16:J58)","v":6448090.898603973},{"$f":"SUM(K16:K58)","v":6361975.120000001},{"$f":"SUM(L16:L58)","v":86115.778603970713}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CG_MCGAAP_DepExp_2013","index":19,"n_rows":110,"n_cols":15,"rows_kept":110,"cut":false,"hidden":false,"merged":[[109,1,111,11],[9,0,9,14],[8,0,8,14],[10,0,10,14],[106,1,106,14],[105,1,105,14],[104,1,104,14],[103,1,103,14],[102,1,102,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13],[107,1,107,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013 (Note Thunder Bay Hydro adopting IFRS effective January 1, 2014)"]
[null,null,"Year",2013,"MCGAAP"]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",192933.26,77200,5,3,{"$f":"IF(F16=0,0,1/F16)","v":0.33333333333333331},{"$f":"IF(E16=0,0,+C16/E16)","v":38586.652000000002},{"$f":"IF(F16=0,0,+(D16*0.5)/F16)","v":12866.666666666666},{"$f":"IF(ISERROR(+H16+I16), 0, +H16+I16)","v":51453.318666666666},51925.75,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":-472.4313333333339},{"$f":"IF(F16=0,0,+(D16)/F16)","v":25733.333333333332},0,{"$f":"IF(ISERROR(+M16+H16-N16), 0, +M16+H16-N16)","v":64319.98533333333}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,null,null,0,0,0,0,0,0,0,null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1805,"Land",133037.5,0,null,null,0,0,0,0,0,0,0,null,0]
[1808,"Buildings",2070381.42,3500,29,50,0.02,71392.462758620692,35,{"$f":"IF(ISERROR(+H19+I19), 0, +H19+I19)","v":71427.462758620692},72044,-616.5372413793084,70,0,71462.462758620692]
[1808,"Garage",0,3300000,0,72,1.3888888888888888E-2,0,22916.666666666668,22916.666666666668,25250,-2333.3333333333321,45833.333333333336,null,45833.333333333336]
[1810,"Leasehold Improvements",71056.900000000009,0,8.5,15,6.6666666666666666E-2,8359.6352941176483,0,8359.6352941176483,8399,-39.3647058823517,0,0,8359.6352941176483]
[1815,"Distribution Equipment - ARO",0,45124.53,null,3,0.33333333333333331,0,{"$f":"IF(F22=0,0,+(D22*0.5)/F22)","v":7520.7550000000001},7520.7550000000001,7386.47,134.28499999999985,15041.51,0,15041.51]
[1820,"Distribution Station Equipment normally Primary below 50 kV",2248171.6000000015,1879,7,50,0.02,321167.37142857164,18.79,321186.16142857162,319826.96337921888,1359.1980493527371,37.58,0,321204.95142857166]
[1825,"Storage Battery Equipment",0,0,0,40,2.5000000000000001E-2,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures",21743863.400000006,0,32,0,0,{"$f":"IF(E25=0,0,+C25/E25)","v":679495.73125000019},0,679495.73125000019,688942.22264881758,-9446.4913988173939,0,0,679495.73125000019]
[null,"Poles, Towers & Fixtures - New Additions Rate",null,3062513,0,40,2.5000000000000001E-2,0,38281.412499999999,38281.412499999999,36516.49,1764.9225000000006,76562.824999999997,null,76562.824999999997]
[null,"Steel Cross Arms",95862.82,null,61.57,0,0,1556.9728764008446,0,1556.9728764008446,1533.25,23.722876400844598,0,null,1556.9728764008446]
[null,"Steel Cross Arms - New Additions Rate",null,6105,null,70,1.4285714285714285E-2,0,43.607142857142854,43.607142857142854,43.61,-2.8571428571453339E-3,87.214285714285708,null,87.214285714285708]
[null,"Fibre Glass Cross Arms",9536.130000000001,0,73.930000000000007,null,0,128.9886379007169,0,128.9886379007169,129.88999999999999,-0.90136209928309086,0,null,128.9886379007169]
[null,"Fibre Glass Cross Arms - New Addition Rate",null,1274,null,80,1.2500000000000001E-2,{"$f":"IF(E30=0,0,+C30/E30)","v":0},{"$f":"IF(F30=0,0,+(D30*0.5)/F30)","v":7.9625000000000004},{"$f":"IF(ISERROR(+H30+I30), 0, +H30+I30)","v":7.9625000000000004},7.96,2.5000000000003908E-3,15.925000000000001,null,15.925000000000001]
[1835,"O/H Conductors & Devices - Switches",1052092.2100000009,0,17.14,0,0,61382.275962660497,0,61382.275962660497,55775.523751391913,5606.7522112685838,0,0,61382.275962660497]
[null,"O/H Conductors & Devices - Switches - New Addition Rate",null,125032,null,40,2.5000000000000001E-2,0,1562.9,1562.9,1550,12.900000000000091,{"$f":"IF(F32=0,0,+(D32)/F32)","v":3125.8},0,3125.8]
[null,"O/H Conductors & Devices - Primary & Neutral Cables",13604114.35,0,44,0,0,309184.41704545455,0,309184.41704545455,308197.49,986.92704545456218,0,null,309184.41704545455]
[null,"O/H Conductors & Devices - Primary & Neutral Cables - New Addition Rate",null,2018226,null,60,1.6666666666666666E-2,{"$f":"IF(E34=0,0,+C34/E34)","v":0},{"$f":"IF(F34=0,0,+(D34*0.5)/F34)","v":16818.55},{"$f":"IF(ISERROR(+H34+I34), 0, +H34+I34)","v":16818.55},16818.55,{"$f":"IF(ISERROR(+J34-K34), 0, +J34-K34)","v":0},{"$f":"IF(F34=0,0,+(D34)/F34)","v":33637.1},null,33637.1]
[null,"O/H Conductors & Devices - Secondary Cables",2210169.37,0,37,0,0,59734.307297297302,0,59734.307297297302,46208.799999999996,13525.507297297307,0,null,59734.307297297302]
[null,"O/H Conductors & Devices - Secondary Cables - New Addition Rate",null,569243,null,60,1.6666666666666666E-2,{"$f":"IF(E36=0,0,+C36/E36)","v":0},{"$f":"IF(F36=0,0,+(D36*0.5)/F36)","v":4743.6916666666666},{"$f":"IF(ISERROR(+H36+I36), 0, +H36+I36)","v":4743.6916666666666},4743.6899999999996,{"$f":"IF(ISERROR(+J36-K36), 0, +J36-K36)","v":1.6666666670062114E-3},{"$f":"IF(F36=0,0,+(D36)/F36)","v":9487.3833333333332},null,9487.3833333333332]
[null,"O/H Conductors & Devices - Reclosures",643194.59,0,26.4,0,0,24363.431439393938,0,24363.431439393938,20778.03,3585.4014393939397,0,null,24363.431439393938]
[null,"O/H Conductors & Devices - Reclosures - New Addition Rate",null,144678,null,40,2.5000000000000001E-2,{"$f":"IF(E38=0,0,+C38/E38)","v":0},{"$f":"IF(F38=0,0,+(D38*0.5)/F38)","v":1808.4749999999999},{"$f":"IF(ISERROR(+H38+I38), 0, +H38+I38)","v":1808.4749999999999},1808.48,-5.0000000001091394E-3,{"$f":"IF(ISERROR(+K38-L38), 0, +K38-L38)","v":1808.4850000000001},0,1808.4850000000001]
[1840,"U/G Conduit - Trenches",138311.9300000011,0,11.06,0,0,12505.599457504619,0,12505.599457504619,14462.686422081504,-1957.0869645768853,0,0,12505.599457504619]
[null,"U/G Conduit - Conduits",4807157.4899999993,0,64,0,0,75111.835781249989,0,75111.835781249989,72294.659999999989,2817.17578125,0,null,75111.835781249989]
[null,"U/G Conduit - Conduits - New Addition Rate",null,163913,null,80,1.2500000000000001E-2,0,1024.45625,1024.45625,1024.46,{"$f":"IF(ISERROR(+J41-K41), 0, +J41-K41)","v":-3.7500000000818545E-3},{"$f":"IF(F41=0,0,+(D41)/F41)","v":2048.9124999999999},null,{"$f":"IF(ISERROR(+M41+H41-N41), 0, +M41+H41-N41)","v":2048.9124999999999}]
[null,"U/G Conduit - Foundations",924864.13000000012,0,46.37,0,0,19945.312270864786,0,19945.312270864786,19780.48,164.83227086478655,0,null,19945.312270864786]
[null,"U/G Conduit - Foundations - New Addition Rates",null,42221,null,55,1.8181818181818181E-2,{"$f":"IF(E43=0,0,+C43/E43)","v":0},{"$f":"IF(F43=0,0,+(D43*0.5)/F43)","v":383.82727272727271},{"$f":"IF(ISERROR(+H43+I43), 0, +H43+I43)","v":383.82727272727271},383.83,{"$f":"IF(ISERROR(+J43-K43), 0, +J43-K43)","v":-2.7272727272702468E-3},{"$f":"IF(F43=0,0,+(D43)/F43)","v":767.65454545454543},null,{"$f":"IF(ISERROR(+M43+H43-N43), 0, +M43+H43-N43)","v":767.65454545454543}]
[1845,"U/G Conductors & Devices - Primary Cables in Duct",8021228.5300000021,0,32,0,0,250663.39156250007,0,250663.39156250007,243219.533637627,7443.8579248730675,0,0,250663.39156250007]
[null,"U/G Conductors & Devices - Primary Cables in Duct - New Addition Rates",null,465825,null,40,2.5000000000000001E-2,{"$f":"IF(E45=0,0,+C45/E45)","v":0},{"$f":"IF(F45=0,0,+(D45*0.5)/F45)","v":5822.8125},{"$f":"IF(ISERROR(+H45+I45), 0, +H45+I45)","v":5822.8125},5822.81,{"$f":"IF(ISERROR(+J45-K45), 0, +J45-K45)","v":2.4999999995998223E-3},{"$f":"IF(F45=0,0,+(D45)/F45)","v":11645.625},0,{"$f":"IF(ISERROR(+M45+H45-N45), 0, +M45+H45-N45)","v":11645.625}]
[null,"U/G Conductors & Devices - Primary Cables Direct Buried",516660.33000000007,0,8,0,0,64582.541250000009,0,64582.541250000009,58711.35,5871.1912500000108,0,null,64582.541250000009]
[null,"U/G Conductors & Devices - Secondary Cables in Duct",567939.13000000012,0,24.53,0,0,23152.838565022426,0,23152.838565022426,19440.89,3711.9485650224269,0,null,23152.838565022426]
[null,"U/G Conductors & Devices - Secondary Cables Direct Buried",93825.879999999888,0,10.73,0,0,8744.2572227399705,0,8744.2572227399705,7215.45,1528.8072227399707,0,null,8744.2572227399705]
[null,"U/G Conductors & Devices - UG Switchgear",496075.02,0,22.17,0,0,22375.95940460081,0,22375.95940460081,19938.579999999998,2437.3794046008115,0,null,22375.95940460081]
[null,"U/G Conductors & Devices - UG Switchgear - New Addition Rate",null,50000,null,30,3.3333333333333333E-2,{"$f":"IF(E50=0,0,+C50/E50)","v":0},{"$f":"IF(F50=0,0,+(D50*0.5)/F50)","v":833.33333333333337},{"$f":"IF(ISERROR(+H50+I50), 0, +H50+I50)","v":833.33333333333337},833.33,{"$f":"IF(ISERROR(+J50-K50), 0, +J50-K50)","v":3.3333333333303017E-3},{"$f":"IF(F50=0,0,+(D50)/F50)","v":1666.6666666666667},null,{"$f":"IF(ISERROR(+M50+H50-N50), 0, +M50+H50-N50)","v":1666.6666666666667}]
[1850,"Line Transformers - Vault ",63515.520000003278,0,9.7100000000000009,0,0,6541.2481977346315,0,6541.2481977346315,11081.541438562184,-4540.2932408275528,0,0,6541.2481977346315]
[null,"Line Transformers - Enclosure ",58610.729999999981,0,9.99,0,0,5866.9399399399381,0,5866.9399399399381,5522.25,344.68993993993809,0,null,5866.9399399399381]
[null,"Line Transformers - Pole Top ",7726676.1899999995,0,24,0,0,321944.84125,0,321944.84125,317973.48,3971.3612500000163,0,null,321944.84125]
[null,"Line Transformers - Pole Top - New Addition Rate",null,1132505,null,40,2.5000000000000001E-2,{"$f":"IF(E54=0,0,+C54/E54)","v":0},{"$f":"IF(F54=0,0,+(D54*0.5)/F54)","v":14156.3125},{"$f":"IF(ISERROR(+H54+I54), 0, +H54+I54)","v":14156.3125},14156.31,{"$f":"IF(ISERROR(+J54-K54), 0, +J54-K54)","v":2.500000000509317E-3},{"$f":"IF(F54=0,0,+(D54)/F54)","v":28312.625},null,{"$f":"IF(ISERROR(+M54+H54-N54), 0, +M54+H54-N54)","v":28312.625}]
[null,"Line Transformers - Pad Mount Transformer Single Phase",2322316.1599999997,0,20.420000000000002,0,0,113727.52987267383,0,113727.52987267383,105095.86,8631.669872673825,0,null,113727.52987267383]
[null,"Line Transformers - Pad Mount Transformer 3 Phase",2222363.5800000005,0,22,0,0,101016.52636363638,0,101016.52636363638,94509.59,6506.9363636363851,0,null,101016.52636363638]
[2320,"ARO",82077.309999999983,0,11.5,0,0,7137.1573913043467,0,7137.1573913043467,9751.7999999999993,-2614.6426086956526,0,0,7137.1573913043467]
[1855,"Services (O/H & U/G) - O/H Conductors",3869113.67,0,37.39,0,0,103479.90558972987,0,103479.90558972987,96446.684071925702,7033.2215178041661,0,0,103479.90558972987]
[null,"Services (O/H & U/G) - O/H Conductors - New Addition Rate",null,508923,null,60,1.6666666666666666E-2,{"$f":"IF(E59=0,0,+C59/E59)","v":0},{"$f":"IF(F59=0,0,+(D59*0.5)/F59)","v":4241.0249999999996},{"$f":"IF(ISERROR(+H59+I59), 0, +H59+I59)","v":4241.0249999999996},4241.03,{"$f":"IF(ISERROR(+J59-K59), 0, +J59-K59)","v":-5.0000000001091394E-3},{"$f":"IF(F59=0,0,+(D59)/F59)","v":8482.0499999999993},0,{"$f":"IF(ISERROR(+M59+H59-N59), 0, +M59+H59-N59)","v":8482.0499999999993}]
[null,"Services (O/H & U/G) - U/G in Duct",2406431.79,null,21.11,0,0,113994.87399336808,0,113994.87399336808,101192.28,12802.593993368078,0,null,113994.87399336808]
[null,null,null,253088,null,40,2.5000000000000001E-2,{"$f":"IF(E61=0,0,+C61/E61)","v":0},{"$f":"IF(F61=0,0,+(D61*0.5)/F61)","v":3163.6},{"$f":"IF(ISERROR(+H61+I61), 0, +H61+I61)","v":3163.6},3163.6,{"$f":"IF(ISERROR(+J61-K61), 0, +J61-K61)","v":0},{"$f":"IF(F61=0,0,+(D61)/F61)","v":6327.2},null,{"$f":"IF(ISERROR(+M61+H61-N61), 0, +M61+H61-N61)","v":6327.2}]
[null,"Services (O/H & U/G) -U/G Direct Buried",278022.31000000052,0,10.73,40,2.5000000000000001E-2,25910.746505125862,0,25910.746505125862,34772.21,-8861.4634948741368,0,null,25910.746505125862]
[1860,"Meters - Industrial/Commercial Energy Meters",29497.677199999627,0,27.48,35,2.8571428571428571E-2,1073.4234788937274,0,1073.4234788937274,2254.4699999999998,-1181.0465211062724,0,0,1073.4234788937274]
[null,"Meters - CT & PT",107128.91999999998,0,25.99,50,0.02,4121.9284340130816,0,4121.9284340130816,4313.5200000000004,-191.59156598691879,0,null,4121.9284340130816]
[null,"Meters - Primary",217803.71000000002,null,26.02,0,0,8370.6268255188334,0,8370.6268255188334,8118.9599999999991,251.66682551883423,0,null,8370.6268255188334]
[null,"Meters - Primary - New Addition Rate",null,25000,null,50,0.02,{"$f":"IF(E66=0,0,+C66/E66)","v":0},{"$f":"IF(F66=0,0,+(D66*0.5)/F66)","v":250},{"$f":"IF(ISERROR(+H66+I66), 0, +H66+I66)","v":250},250,{"$f":"IF(ISERROR(+J66-K66), 0, +J66-K66)","v":0},{"$f":"IF(F66=0,0,+(D66)/F66)","v":500},null,{"$f":"IF(ISERROR(+M66+H66-N66), 0, +M66+H66-N66)","v":500}]
[null,null,0,0,null,0,0,0,0,0,0,0,0,null,0]
[null,null,null,0,null,null,0,{"$f":"IF(E68=0,0,+C68/E68)","v":0},{"$f":"IF(F68=0,0,+(D68*0.5)/F68)","v":0},{"$f":"IF(ISERROR(+H68+I68), 0, +H68+I68)","v":0},null,{"$f":"IF(ISERROR(+J68-K68), 0, +J68-K68)","v":0},{"$f":"IF(F68=0,0,+(D68)/F68)","v":0},null,{"$f":"IF(ISERROR(+M68+H68-N68), 0, +M68+H68-N68)","v":0}]
[1860,"Meters (Smart Meters) - Phase 1",4484153.0627999995,118374,11.6,15,6.6666666666666666E-2,386564.91920689651,3945.8,390510.71920689649,391533.42000000004,-1022.7007931035478,7891.6,null,394456.51920689648]
[null,"Meters (Smart Meters) - Phase 2",424135.98000000004,0,11.5,15,6.6666666666666666E-2,36881.389565217396,0,36881.389565217396,37319.19,-437.80043478260632,0,null,36881.389565217396]
[null,"Meters (Smart Meters) - Phase 3",977656.8,0,12.11,15,6.6666666666666666E-2,80731.362510322055,0,80731.362510322055,81630.399999999994,-899.03748967793945,0,null,80731.362510322055]
[null,"Meters (Smart Meters) - Repeaters Data Coll",312071.19,0,11.95,15,6.6666666666666666E-2,26114.743933054397,0,26114.743933054397,26755.69,-640.94606694560207,0,null,26114.743933054397]
[1905,"Land",0,0,null,0,0,0,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",0,0,null,0,0,0,0,0,0,0,0,null,0]
[1910,"Leasehold Improvements",0,0,null,0,0,0,0,0,0,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",249891.59000000008,36050,6.1,10,0.1,40965.834426229521,1802.5,42768.334426229521,42182,586.33442622952134,3605,0,44570.834426229521]
[1915,"Office Furniture & Equipment (5 years)",0,0,null,5,0.2,0,0,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",312212.07000000076,81600,1.85,3,0.33333333333333331,168763.28108108148,13600,182363.28108108148,182002.31,360.97108108148677,27200,0,195963.28108108148]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1930,"Transportation Equipment - Trailers",null,null,0,20,0.05,0,0,0,null,0,0,0,0]
[null,"Transportation Equipment - Buckets and Heavy Equipment",1636989.2299999995,825345,9.9,15,6.6666666666666666E-2,{"$f":"IF(E82=0,0,+C82/E82)","v":165352.44747474743},{"$f":"IF(F82=0,0,+(D82*0.5)/F82)","v":27511.5},{"$f":"IF(ISERROR(+H82+I82), 0, +H82+I82)","v":192863.94747474743},191875.16,{"$f":"IF(ISERROR(+J82-K82), 0, +J82-K82)","v":988.78747474742704},{"$f":"IF(F82=0,0,+(D82)/F82)","v":55023},0,{"$f":"IF(ISERROR(+M82+H82-N82), 0, +M82+H82-N82)","v":220375.44747474743}]
[null,"Transportation Equipment - Light Vehicles",381827.80000000005,135000,12,12,8.3333333333333329E-2,31818.983333333337,5625,37443.983333333337,37358.1,85.883333333338669,11250,0,43068.983333333337]
[1935,"Stores Equipment",-0.28999999999359716,0,null,10,0.1,0,0,0,0,0,0,0,0]
[1940,"Tools, Shop & Garage Equipment",246897.35000000009,73700,3.75,10,0.1,65839.293333333364,3685,69524.293333333364,69193.8,330.49333333336108,7370,0,73209.293333333364]
[1945,"Measurement & Testing Equipment",136923.84999999998,22940,5.6,10,0.1,24450.687499999996,1147,25597.687499999996,25371.06,226.62749999999505,2294,0,26744.687499999996]
[1950,"Power Operated Equipment",135137.00000000003,13400,6.7,10,0.1,20169.701492537319,670,20839.701492537319,20758.14,81.561492537319282,1340,0,21509.701492537319]
[1955,"Communications Equipment",78032.920000000013,104756,0,5,0.2,0,10475.6,10475.6,9446,1029.6000000000004,20951.2,0,20951.2]
[1955,"Communication Equipment (Smart Meters)",0,0,null,5,0.2,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",0,0,null,10,0.1,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,null,null,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",187729.6999999999,0,6.17,50,0.02,30426.207455429481,0,30426.207455429481,34343,-3916.7925445705187,0,0,{"$f":"IF(ISERROR(+M92+H92-N92), 0, +M92+H92-N92)","v":30426.207455429481}]
[1985,"Miscellaneous Fixed Assets",0,0,null,40,2.5000000000000001E-2,0,0,0,0,0,0,0,0]
[2440,"Deferred Revenue",0,-989984.66,null,40,2.5000000000000001E-2,0,-12374.80825,-12374.80825,-12712.22,337.4117499999993,-24749.6165,0,-24749.6165]
[1995,"Contributions & Grants",-13989346.829999998,0,30.6,25,0.04,-457168.19705882343,0,-457168.19705882343,-456958.57,-209.62705882341834,0,0,-457168.19705882343]
[1996,"Hydro One Current",1135295,0,26.5,25,0.04,42841.32075471698,0,42841.32075471698,42411,430.32075471698045,0,0,42841.32075471698]
["WIP","Work in Progress",1268794,-285238,0,0,{"$f":"E97+0.5*F97","v":0},0,0,0,0,0,0,0,0]
[null,null,0,null,null,null,0,0,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C98)","v":77002433.980000034},{"$f":"SUM(D16:D98)","v":12132191.869999999},null,null,null,{"$f":"SUM(H16:H98)","v":3529371.7043549153},192587.43574891775,3721959.1401038342,3666366.2953496249,{"$f":"SUM(L16:L98)","v":55592.844754208098},383366.40649783547,{"$f":"SUM(N16:N98)","v":0},3912738.1108527514]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with IFRS. "]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2012 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2012, the date of transition, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) under CGAAP as of January 1, 2012.  Due to the transition to IFRS, management re-assessed the asset useful lives under IFRS principles and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of opening balance of Asset A is determined to be 27 years (30 years less 3 years) under IFRS as of January 1, 2012."]
[5,"NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CI_AltAccStd_DepExp","index":20,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[58,1,58,11],[57,1,57,11],[61,1,62,11],[10,0,10,11],[9,0,9,11],[8,0,8,11],[11,4,11,5],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CI"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted an alternate accounting standard other than IFRS for financial reporting purposes.  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2012, applicants must complete 4 versions of the table below (2011 CGAAP, 2011 Alternate Accounting Standard, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard).  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2013, applicants must complete 4 versions of the table below (2011 CGAAP, 2012 CGAAP, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard)."]
[null,"Year",null,null,"Accounting Standard"]
[]
["Account","Description","Opening\nRegulatory Gross PP&E","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C16-D16","v":0},null,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,0,1/H16)","v":0},{"$f":"IF(H16=0,0,G16/H16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
["etc.",null,null,null,0,null,0,null,0,0,null,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},{"$f":"SUM(D16:D53)","v":0},{"$f":"SUM(E16:E53)","v":0},0,0,null,null,{"$f":"SUM(J16:J53)","v":0},{"$f":"SUM(K16:K53)","v":0},{"$f":"SUM(L16:L53)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-D_Overhead","index":21,"n_rows":65,"n_cols":13,"rows_kept":65,"cut":false,"hidden":false,"merged":[[73,0,76,0],[78,0,79,0],[65,0,66,0],[65,1,65,4],[67,0,68,0],[70,0,71,0],[57,0,57,2],[57,10,57,12],[62,0,63,0],[62,1,63,4],[60,1,61,12],[54,10,54,12],[55,0,55,2],[55,10,55,12],[56,0,56,2],[56,10,56,12],[54,0,54,2],[48,0,48,2],[48,10,48,12],[53,0,53,2],[53,10,53,12],[51,0,51,2],[49,10,49,12],[50,10,50,12],[51,10,51,12],[44,10,44,12],[46,0,46,2],[46,10,46,12],[47,0,47,2],[47,10,47,12],[31,0,31,2],[31,10,31,12],[34,0,34,12],[28,10,28,12],[45,0,45,2],[45,10,45,12],[39,0,39,2],[39,10,39,12],[40,0,40,2],[40,10,40,12],[41,0,41,2],[41,10,41,12],[42,0,42,2],[42,10,42,12],[43,0,43,2],[43,10,43,12],[24,0,24,2],[24,10,24,12],[25,0,25,2],[25,10,25,12],[36,0,38,2],[36,10,36,12],[37,10,37,12],[38,10,38,12],[26,0,26,2],[26,10,26,12],[27,0,27,2],[27,10,27,12],[29,0,29,2],[29,10,29,12],[30,0,30,2],[30,10,30,12],[21,10,21,12],[23,0,23,2],[23,10,23,12],[22,0,22,2],[22,10,22,12],[18,0,18,2],[18,10,18,12],[19,0,19,2],[19,10,19,12],[20,0,20,2],[20,10,20,12],[16,0,16,2],[16,10,16,12],[17,0,17,2],[8,0,8,12],[9,0,9,12],[11,0,11,12],[13,0,15,2],[13,10,13,12],[14,10,14,12],[15,10,15,12],[17,10,17,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-D"]
["Overhead Expense"]
["(Note Thunder Bay Hydro Modified CGAAP to be more in line with IFRS effective January 1, 2013)"]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that are currently capitalized on self-constructed assets under MIFRS or an alternate accounting standard."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are allowed to be"]
[null,null,null,null,"Impact on PP&E","Impact on PP&E","Impact on PP&E","PP&E Variance","PP&E Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits (Downtime)",null,null,null,null,null,265115,null,{"$f":"+G17-E17","v":265115},"Y","Relates to Statutory Holidays, Vacation and Sick Time which are eligible for capital"]
["costs of site preparation",null,null,null,null,null,null,{"$f":"+G18-F18","v":0},{"$f":"+G18-E18","v":0},null,"If costs incurred, directly charged to the project"]
["initial delivery and handling costs",null,null,null,null,null,null,0,0,null,"If costs incurred, directly charged to the project"]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,0,0,null,"If costs incurred, directly charged to the project"]
["professional fees",null,null,null,null,null,null,0,0,null,"If costs incurred, directly charged to the project"]
[null,null,null,null,null,null,null,0,0]
["costs of opening a new facility",null,null,null,null,null,null,0,0,null,"Not applicable"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)",null,null,null,null,null,null,0,0,null,"Not applicable"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)",null,null,null,null,null,null,0,0,null,"Not applicable"]
["administration and other general overhead costs",null,null,null,null,null,null,0,0,null,"See below"]
["Stores Overhead",null,null,null,null,null,75399,null,75399,"Y","Represents Stores Department direct labour and benefit costs directly attributable to capital"]
["Engineering Overhead",null,null,null,null,null,963744,null,963744,"Y","Represents Engineering Department labour and benefits costs directly attributale to capital"]
["Supervisory Overhead",null,null,null,null,null,283860,null,283860,"Y","Represents Supervisory Department labour and benefit costs directly attributable to capital"]
["Fleet Maintenance Overhead",null,null,null,null,null,391509,null,391509,"Y","Represents Fleet Department costs directly attributable to capital such as fuel, misc. parts, and depreciation of fleet."]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E17:E31)","v":0},{"$f":"SUM(F17:F31)","v":0},{"$f":"SUM(G17:G31)","v":1979627},{"$f":"SUM(H17:H31)","v":0},{"$f":"SUM(I17:I31)","v":1979627}]
[]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that were capitalized on self-constructed assets under CGAAP but are no longer capitalized under MIFRS or an alternate accounting standard and are included in OM&A."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are not allowed to be"]
[null,null,null,null,"Impact on OM&A","Impact on OM&A","Impact on OM&A","OM&A Variance","OM&A Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits (Downtime)",null,null,null,null,null,298374,null,{"$f":"+G40-E40","v":298374},"N","Includes benefits not directly related to capital such as safety training and education expenses"]
["costs of site preparation",null,null,null,null,null,null,{"$f":"+G41-F41","v":0},{"$f":"+G41-E41","v":0},null,"If costs incurred, direclty charged to the project"]
["initial delivery and handling costs",null,null,null,null,null,null,{"$f":"+G42-F42","v":0},{"$f":"+G42-E42","v":0},null,"If costs incurred, direclty charged to the project"]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,{"$f":"+G43-F43","v":0},{"$f":"+G43-E43","v":0},null,"If costs incurred, direclty charged to the project"]
["professional fees",null,null,null,null,null,null,{"$f":"+G44-F44","v":0},{"$f":"+G44-E44","v":0},null,"If costs incurred, direclty charged to the project"]
[]
["costs of opening a new facility",null,null,null,null,null,null,{"$f":"+G46-F46","v":0},{"$f":"+G46-E46","v":0},null,"Not applicable"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)",null,null,null,null,null,null,0,0,null,"Not applicable"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)",null,null,null,null,null,null,0,0,null,"Not applicable"]
["administration and other general overhead costs",null,null,null,null,null,null,0,0,null,"See below"]
["Stores Overhead",null,null,null,null,null,340509,null,340509,"N","Removal of the Purchasing Department, supervisory labour and other misc. department charges"]
["Engineering Overhead",null,null,null,null,null,232599,null,232599,"N","Removal of supervisory and admin. Labour, and other misc. department charges."]
["Supervisory Overhead",null,null,null,null,null,323194,null,323194,"N","Removal of Superindents and admin labour, and other misc. department charges."]
[]
[null,null,null,null,null,null,null,0,0]
["Fleet Maintenance Overhead",null,null,null,null,null,502399,null,502399,"N","Removal of wages and benefits of mechanics and other misc. department charges"]
[null,null,null,null,null,null,null,0,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E40:E57)","v":0},{"$f":"SUM(F40:F57)","v":0},{"$f":"SUM(G40:G57)","v":1697075},{"$f":"SUM(H40:H57)","v":0},{"$f":"SUM(I40:I57)","v":1697075}]
[]
["Notes:"]
[1,"If the applicant chooses to adopt IFRS or an alternate accounting standard for financial reporting purposes in 2013, the applicant does not need to complete Columns A, E.  If the applicant adopts IFRS or an alternate accounting standard for financial reporting purposes in 2012, the applicant must complete all columns."]
[]
[]
[]
["*"]

{"sheet":"App.2-EA_PP&E Deferral Account","index":22,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":true,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,14,8],[12,0,12,8],[54,0,55,8],[33,1,34,2],[25,1,26,2],[20,1,20,8],[19,1,19,2],[19,5,19,8],[25,5,26,8],[31,5,31,8],[31,1,31,2]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2012 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2012 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2011, the transition year)"]
["            Opening net PP&E  - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (2)",null,null,{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS (Shown as adjustment to rate base on rebasing)",null,null,{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["Opening balance ",null,null,0,{"$f":"D40","v":0},{"$f":"E40","v":0},{"$f":"F40","v":0},{"$f":"G40","v":0},{"$f":"H40","v":0}]
["Amounts added in the year",null,null,{"$f":"D33","v":0},{"$f":"E33-D33","v":0}]
["Sub-total",null,null,{"$f":"D36+D37","v":0},0,0,0,0,0]
["Amount of amortization, included in  depreciation expense  - Note 2",null,null,null,null,{"$f":"IF(ISERROR(-E33/I44), 0, -E33/I44)","v":0},{"$f":"+F39","v":0},{"$f":"+F39","v":0},{"$f":"+F39","v":0}]
["          Closing balance in deferral account",null,null,{"$f":"D38+D39","v":0},0,{"$f":"IF(ISERROR(F38+F39), 0, F38+F39)","v":0},0,0,0]
[]
["Effect on Revenue Requirement"]
["Amortization of deferred balance as above - Note 2",null,null,null,null,{"$f":"IF(ISERROR(E33/I44), 0, E33/I44)","v":0},null,"WACC"]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 3 ",null,null,null,null,{"$f":"E33*I43","v":0},null,"Disposition Period - Note 4",4,"Years"]
["     Amount included in Revenue Requirement on rebasing",null,null,null,null,{"$f":"F43+F44","v":0}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2012, the PP&E values as of January 1, 2011 under both CGAAP and MIFRS should be the same. "]
["2  Amortization of the deferred balance in Account 1575 will start from the rebasing year. "]
["    Assume the utility requests for a certain disposition period, the amortization that should be included in the depreciation expense is calculated as:"]
["   the opening balance of Account 1575 / the approved disposition period"]
["3  Return on rate base associated with deferred balance is calculated as:"]
["     the deferred account opening balance as of 2013 rebasing year x WACC"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["4  Consistent with the 4 year normal rate cycle, the model is using a 4 year amortization period as a default selection to \"clear\" the PP&E deferral account through a one-time adjustment to ratebase to capture and remove the impact of the accounting policy changes as caused by the transition from CGAAP to MIFRS."]

{"sheet":"App.2-F_Other_Oper_Rev","index":23,"n_rows":206,"n_cols":10,"rows_kept":206,"cut":false,"hidden":false,"merged":[[182,0,182,1],[189,0,189,1],[193,0,193,1],[194,0,194,1],[195,0,195,1],[196,0,196,1],[197,0,197,1],[198,0,198,1],[199,0,199,1],[200,0,200,1],[175,0,175,1],[176,0,176,1],[177,0,177,1],[181,0,181,1],[170,0,170,1],[171,0,171,1],[172,0,172,1],[173,0,173,1],[174,0,174,1],[157,0,157,1],[158,0,158,1],[164,0,164,1],[168,0,168,1],[169,0,169,1],[135,0,135,1],[136,0,136,1],[137,0,137,1],[141,0,141,1],[142,0,142,1],[146,0,146,1],[150,0,150,1],[151,0,151,1],[152,0,152,1],[153,0,153,1],[119,0,119,1],[120,0,120,1],[121,0,121,1],[122,0,122,1],[126,0,126,1],[127,0,127,1],[128,0,128,1],[129,0,129,1],[133,0,133,1],[134,0,134,1],[114,0,114,1],[115,0,115,1],[101,0,101,1],[102,0,102,1],[105,0,105,1],[109,0,109,1],[110,0,110,1],[204,1,204,8],[205,1,205,8],[75,0,75,1],[69,0,70,8],[74,0,74,1],[76,0,76,1],[77,0,77,1],[81,0,81,1],[82,0,82,1],[87,0,87,1],[91,0,91,1],[92,0,92,1],[97,0,97,1],[111,0,111,1],[112,0,112,1],[113,0,113,1],[64,0,65,8],[51,0,51,1],[52,0,52,1],[8,0,8,8],[9,0,9,8],[49,0,49,8],[50,0,50,1],[59,2,59,8],[60,2,61,8],[53,0,53,1],[54,0,54,1],[57,0,57,1],[58,0,58,1],[59,0,59,1],[60,0,60,1]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,"Page:",2]
[]
[null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-F"]
["Table 3-1.1 - Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"G13-3 & \" Actual\"","v":"2009 Actual"},{"$f":"G13-2 & \" Actual\"","v":"2010 Actual"},{"$f":"G13-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"G13-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},"Test Year","Test Year"]
[null,null,null,null,null,null,{"$f":"'LDC Info'!E26","v":2012},{"$f":"'LDC Info'!E26","v":2012},{"$f":"'LDC Info'!E28","v":2013},2013]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP",null,"CGAAP","CGAAP","CGAAP","MCGAAP"]
[4235,"Specific Service Charges",-320631.17,-322428.24,-270470.56,null,-274216,-274216,-267807,-267807]
[4225,"Late Payment Charges",-289447.36,-261868.21,-297478.23,null,-297000,-297000,-297000,-297000]
["4080-2","SSS Revenue",-128694,-127920,-131704,null,-131340,-131340,-131340,-131340]
[4082,"RS Rev",-75266,-66688,-55953.599999999999,null,-59150,-59150,-59150,-59150]
[4084,"Serv Tx Requests",-1680.5,-5628.5,-1785.5,null,-1900,-1900,-1900,-1900]
[4090,"Electric Services Incidental to Energy Sales"," "]
[4205,"Interdepartmental Rents",null,null,null,null,null,null,0,0]
[4210,"Rent from Electric Property",-460834.98,-462179.14,-477107.77,null,-471000,-471000,-471000,-471000]
[4215,"Other Utility Operating Income",null,null,null,null,null,null,0,0]
[4220,"Other Electric Revenues",-93336.98,-139302.39000000001,-202430.57,null,-168726,-168726,-180818,-180818]
[4240,"Provision for Rate Refunds",361129,0,0,null,0,0,0,0]
[4245,"Government Assistance Directly Credited to Income",null,null,null,null,0,0,0,-12712.22]
[4305,"Regulatory Debits",null,null,null,null,null,null,0,0]
[4310,"Regulatory Credits",null,null,null,null,null,null,0,0]
[4315,"Revenues from Electric Plant Leased to Others",null,null,null,null,null,null,0,0]
[4324,"SPC Recovery",null,-224891,-164329,null,null,null,0,0]
[4325,"Revenues from Merchandise, Jobbing, Etc.",null,null,null,null,null,null,0,0]
[4330,"Costs and Expenses of Merchandising, Jobbing, Etc",null,null,null,null,null,null,0,0]
[4335,"Profits and Losses from Financial Instrument Hedges",null,null,null,null,null,null,0,0]
[4340,"Profits and Losses from Financial Instrument Investments",null,null,null,null,null,null,0,0]
[4345,"Gains from Disposition of Future Use Utility Plant",null,null,null,null,null,null,0,0]
[4350,"Losses from Disposition of Future Use Utility Plant",null,null,null,null,null,null,0,0]
[4355,"Gain on Disposition of Utility and Other Property",-14336,-400,-26513.13,null,12200,12200,-49850,14119.74]
[4360,"Loss on Disposition of Utility and Other Property"]
[4362,"Loss from Retirement of Utility and Other Property",null,null,null,null,null,null,30000,30000]
[4365,"Gains from Disposition of Allowances for Emission",null,null,null,null,null,null,0,0]
[4370,"Losses from Disposition of Allowances for Emission",null,null,null,null,null,null,0,0]
[4375,"Revenues from Non-Utility Operations",-680002.31,-656246.22,-739783.29,null,-879343.03,-879343.03,-668839,-668839]
[4380,"Expenses of Non-Utility Operations",646324.11,658682.41,739003.34,null,890954.21,890954.21,677223.95,677100.95]
[4385,"Expenses of Non-Utility Operations",null,null,null,null,null,null,0,0]
[4390,"Miscellaneous Non-Operating Income",-182055.89,-251895.89,-277307.17,null,-278000,-278000,-272000,-272000]
[4395,"Rate-Payer Benefit Including Interest",null,null,null,null,null,null,0,0]
[4398,"Foreign Exchange Gains and Losses, Including Amortization",null,null,null,null,null,null,0,0]
[4405,"Interest and Dividend Income",-159335.34,-178369.08,-747158.18,null,99807,99807,-110390,-110390]
[4415,"Equity in Earnings of Subsidiary Companies",null,null,null,null,null,null,0,0]
[]
["Specific Service Charges",null,{"$f":"C15","v":-320631.17},-322428.24,-270470.56,0,-274216,-274216,-267807,{"$f":"J15","v":-267807}]
["Late Payment Charges",null,-289447.36,-261868.21,-297478.23,0,-297000,-297000,-297000,{"$f":"J16","v":-297000}]
["Other Operating Revenues",null,{"$f":"SUM(C17:C26)","v":-398683.45999999996},{"$f":"SUM(D17:D26)","v":-801718.03},-868981.44,0,-832116,-832116,-844208,{"$f":"SUM(J17:J26)","v":-856920.22}]
["Other Income or Deductions",null,{"$f":"SUM(C27:C49)","v":-389405.43000000005},{"$f":"SUM(D27:D49)","v":-653119.77999999991},-1216087.4300000002,0,-154381.82000000007,-154381.82000000007,-393855.05000000005,{"$f":"SUM(J27:J49)","v":-330008.31000000006}]
["Total",null,{"$f":"SUM(C51:C54)","v":-1398167.42},-2039134.2599999998,-2653017.66,0,-1557713.82,-1557713.82,-1802870.05,{"$f":"SUM(J51:J54)","v":-1751735.53}]
[]
["Description",null,"Account(s)"]
["Specific Service Charges:",null,4235]
["Late Payment Charges:",null,4225]
["Other Distribution Revenues:",null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
["The above table assumes adoption of MIFRS as of January 1, 2013.  If the adoption year differs, please adjust the table accordingly."]
[]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["Account 4080 - 2 - Distribution Service Revenue - SSS Administrative Fee "]
[null,null,{"$f":"C12","v":"2009 Actual"},{"$f":"D12","v":"2010 Actual"},{"$f":"E12","v":"2011 Actual²"},{"$f":"F12","v":"2011 Actual²"},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Distribution Service Revenue - SSS Admin Fee",null,-128693.97,-127920.44,-131703.73000000001,null,null,-131340,-131340,-131340]
["Total",null,{"$f":"SUM(C77:C77)","v":-128693.97},-127920.44,-131703.73000000001,0,0,-131340,-131340,-131340]
[]
["Account 4082 - Retail Service Revenue"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F23","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Retailer Charges / Service Agreement",null,-135,-300,-200,null,null,-150,-150,-150]
["Retailer Charges / Service Agreement Fixed Charge",null,-3480,-3660,-4000,null,null,-4000,-4000,-4000]
["Retailer Charges / Service Agrmnt Variable Charge",null,-44781.5,-39205,-32346,null,null,-34000,-34000,-34000]
["Billing Charges / LDC Bill Ready Charges",null,-26868.9,-23523,-19407,null,null,-21000,-21000,-21000]
["Total",null,{"$f":"SUM(C84:C87)","v":-75265.399999999994},-66688,-55953,0,0,-59150,-59150,-59150]
[]
["Account 4084 Service Transaction Request (STR) Revenues"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F34","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Retailer Service Costs / STR- Request Fee",null,-735,-1824,-676.5,null,null,-700,-700,-700]
["Retailer Service Costs / STR- Process Fee",null,-945.5,-3739.5,-1109,null,null,-1200,-1200,-1200]
["Retailer Service Costs / STR- Information",null,0,-65,0,null,null,0,0,0]
["Retailer Service Costs / STR- Other Costs",null,0,null,0,null,null,0,0,0]
["Total",null,{"$f":"SUM(C94:C97)","v":-1680.5},-5628.5,-1785.5,0,0,-1900,-1900,-1900]
[]
["Account 4210 - Rent From Electricity Property"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F45","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Sundry Earnings / Transformer/Meter Rentals",null,-8776.82,-7797.11,-12406.88,null,null,-12000,-12000,-12000]
["Sundry Earnings / Pole Line Rentals",null,-452058.16,-454382.03,-464700.89,null,null,-459000,-459000,-459000]
["Total",null,{"$f":"SUM(C104:C105)","v":-460834.98},-462179.14,-477107.77,0,0,-471000,-471000,-471000]
[]
["Account 4220 - Other Electricity Revenue"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F56","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Sundry Earnings / Utility Billing",null,-129750.05,-175169.71,-229504.06,null,null,-168726,-180818,-180818]
["Employee Benefits Expense / Affiliate Allocated Costs",null,7722.08,{"$f":"1023.86+6703.55+24489.93","v":32217.34},{"$f":"41.51+5285.32+21248.54","v":26575.370000000003},null,null,0,0,0]
["Salary / Wages / Affiliate Allocated Costs",null,28690.99,3649.98,162.22999999999999,null,null,0,0,0]
["Salary / Wages - OT / Affiliate Allocated Costs",null,null,null,335.89,null,null,0,0,0]
["Total",null,{"$f":"SUM(C112:C115)","v":-93336.98},-139302.38999999998,-202430.56999999998,0,0,-168726,-180818,-180818]
[]
["Account 4240 - Provision for Rate Refunds"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F67","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Adjustments",null,361129,0,0,null,null,0,0,0]
["Total",null,{"$f":"SUM(C122:C122)","v":361129},0,0,0,0,0,0,0]
[]
["Account 4245 - Government Assistance Directly Credited to Income"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"#REF!","v":{"$error":"#REF!"}},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Amortization of Deferred ",null,0,0,0,null,null,0,0,-12712.22]
["Total",null,{"$f":"SUM(C129:C129)","v":0},0,0,0,0,0,0,-12712.22]
[]
["Account 4324 - SPC Recovery"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F80","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["SPC Recovery",null,null,{"$f":"-59083.28-2203.67-32.84-26941.78-58021.05-38056.14","v":-184338.76},{"$f":"-68474.39-2505.39-24.09-24292.43-49939.63-27455.26","v":-172691.19}]
["SPC Recovery / Unbilled",null,null,{"$f":"-18768.34-872.36-4613.12-10214.71-6084.02","v":-40552.550000000003},{"$f":"-13421.66+872.36+4613.12+10214.71+6084.02","v":8362.5499999999993}]
["Total",null,{"$f":"SUM(C136:C137)","v":0},-224891.31,-164328.64000000001,0,0,0,0,0]
[]
["Account 4355 - Gain on Disposition of Utility and Other Property"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F85","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Gain/Loss Disposal Assets / Equipment",null,0,null,-6513.13,null,null,27200,22650,86619.74]
["Gain/Loss Disposal Assets / Rolling Stock",null,-1400,null,-20000]
["Gain/Loss Disposal Assets / Surpl Sale",null,-12936,-400,null,null,null,-15000,-72500,-72500]
["Total",null,{"$f":"SUM(C144:C146)","v":-14336},-400,-26513.13,0,0,12200,-49850,14119.740000000005]
[]
["Account 4362 - Loss from Retirement of Utility and Other Property"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F97","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Loss from retirement of utility and other property",null,null,null,null,null,null,null,30000,30000]
["Total",null,{"$f":"SUM(C153:C153)","v":0},0,0,0,0,0,30000,30000]
[]
["Account 4375 - Revenues from Non-Utility Operations"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F95","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Sundry Earnings / Meter Service Provider",null,-36047.22,{"$f":"-56707.54","v":-56707.54},-44332.69,null,null,-32500,-16250,-16250]
["Sundry Earnings / Water Heater Operation",null,-47441.57,-1271,0,null,null,0,0,0]
["Sundry Earnings / Renewable Power",null,-128511.44,-83947.14,-84101.34,null,null,-86720,-88895,-88895]
["Sundry Earnings / TB Hydro Corp",null,0,null,-1624.87,null,null,-1500,-1500,-1500]
["Recoveries / All Other - OPA Conservation Programs",null,-468002.08,-514320.54,{"$f":"-577527.63-32196.76","v":-609724.39},null,null,{"$f":"-160702-6000-591921.03","v":-758623.03},{"$f":"-161580-6000-394614","v":-562194},{"$f":"-161580-6000-394614","v":-562194}]
["Total",null,{"$f":"SUM(C160:C164)","v":-680002.31},-656246.22,-739783.29,0,0,-879343.03,-668839,-668839]
[]
["Account 4380 - Expenses Non-Utility Operations"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F105","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Employee Benefits",null,29548.81,26067.690000000002,63367.97,0,0,87586.5,90868.5,90868.5]
["Outside Services",null,389939.82,390874.81000000006,339909.76,0,0,709345.21,511355.45,511355.45]
["Salary / Wages",null,75790.989999999991,91060.360000000015,115970.72,0,0,88390,69231.5,69231.5]
["Administrative & Other Miscellaneous Expenses",null,18484,8035,49343,0,0,0,0,0]
["Promotion Of Business",null,122732.95999999999,112657.59,151137.76,0,0,1832.5,1968.5,1968.5]
["Supplies",null,2183.96,21179.57,5554.52,0,0,0,0,0]
["Conferences & Seminars",null,7643.29,8807.2699999999986,13720.039999999999,0,0,3800,3800,3800]
["Total",null,{"$f":"SUM(C171:C177)","v":646323.82999999996},658682.29,739003.77,0,0,890954.21,677223.95,677223.95]
[]
["Account 4390 - Miscellaneous Non-Operating Income"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"F113","v":0},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Sundry Earnings / Sales Tax Commission",null,-269.51,-579.08000000000004,0]
["Sundry Earnings / Sale of Scrapped Material",null,-76698.59,-124967.31,-265925.90999999997,null,null,-266000,-266000,-266000]
["Sundry Earnings / Miscellaneous",null,-20457.18,-10666.83,18819.68,null,null,-12000,-6000,-6000]
["Sundry Earnings / Water Heater Rentals",null,-0.37,-2.09,0]
["Sundry Earnings / OPA Incentive Fees",null,-84625.600000000006,-113476.34,-29901.78]
["Sundry Earnings / Discounts Taken",null,-4.6399999999999997,-2204.2399999999998,-299.16000000000003]
["Total",null,{"$f":"SUM(C184:C189)","v":-182055.89},-251895.88999999998,-277307.17,0,0,-278000,-272000,-272000]
[]
["Account 4405 - Interest and Dividend Income"]
[null,null,"2009 Actual","2010 Actual","2011 Actual",{"$f":"#REF!","v":{"$error":"#REF!"}},"Bridge Year","Bridge Year","Test Year","Test Year"]
[null,null,null,null,null,null,null,2012,2013,2013]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,{"$f":" IF(ISBLANK(#REF!), \"\",#REF!)","v":{"$error":"#REF!"}},"CGAAP","CGAAP","MCGAAP"]
["Short-term Investment Interest",null,0,0]
["Bank Deposit Interest",null,-118871.1,-101403.6,-429218.94,null,-99870,-99870,-77898.600000000006,-77898.600000000006]
["Miscellaneous Interest Revenue",null,-1302.68,239.66,-715.59,null,-130,-130,-101.4,-101.4]
["Sundry Earnings / Interest Revenue Variance Accounts",null,-39075.67,-77205.14,-317223.65000000002,null,null,199807,-32390,-32390]
["Adjustments",null,-85.89,0,0]
["Total",null,{"$f":"SUM(C196:C200)","v":-159335.34000000003},{"$f":"SUM(D196:D200)","v":-178369.08000000002},{"$f":"SUM(E196:E200)","v":-747158.18},{"$f":"SUM(F196:F199)","v":0},{"$f":"SUM(G196:G199)","v":-100000},{"$f":"SUM(H196:H199)","v":99807},{"$f":"SUM(I196:I199)","v":-110390},{"$f":"SUM(J196:J199)","v":-110390}]
[]
["Notes:"]
[1,"List and specify any other interest revenue"]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, 2011 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]
[3,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, 2012 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]

{"sheet":"App.2-G_Detailed_OM&A_Expenses","index":24,"n_rows":126,"n_cols":9,"rows_kept":126,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[39,0,39,1],[15,0,15,8],[12,4,12,5],[12,6,12,7],[125,1,125,8],[123,1,123,8],[112,0,112,1],[73,0,73,8],[111,0,111,1],[118,0,118,1],[85,0,85,8],[60,0,60,1],[124,1,124,8],[41,0,41,8],[62,0,62,8],[71,0,71,1]]}
[null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:",null,"2012-11-08"]
[]
["Appendix 2-G"]
["Detailed, Account by Account, OM&A Expense Table"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description",{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"'LDC Info'!E26-2 & \" Actual\"","v":"2010 Actual"},{"$f":"'LDC Info'!E26-1 & \" Actual\" & CHAR(178)","v":"2011 Actual²"},{"$f":"'LDC Info'!E26-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"\"Bridge Year \" & 'LDC Info'!E26& CHAR(179)","v":"Bridge Year 2012³"},{"$f":"\"Test Year \" & 'LDC Info'!E28","v":"Test Year 2013"},{"$f":"\"Test Year \" & 'LDC Info'!E28","v":"Test Year 2013"}]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP",null,"CGAAP","CGAAP","MCGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",287832.92,318228.46999999997,317703.96999999997,null,319363.28000000003,399374,580787.97]
[5010,"Load Dispatching",724641.79,709933.82,782901.44,null,770384,785185,785902]
[5012,"Station Buildings and Fixtures Expense",298805.18,346493.3,289462.32,null,337791.48,334662.7,339979.44]
[5014,"Transformer Station Equipment - Operation Labour",0,0,0,null,0,0]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",0,0,0,null,0,0]
[5016,"Distribution Station Equipment - Operation Labour",0,0,0,null,0,0]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",71615.350000000006,70285.539999999994,162502.29999999999,null,191755.28,101002.14,86125.56]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",169646.44,214288.71,177801.14,null,122232,217165,273101]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",570912.18000000005,529364.09,694569.59,null,643937,732558.92,778604.92]
[5030,"Overhead Sub-transmission Feeders - Operation",0,0,0,null,0,0]
[5035,"Overhead Distribution Transformers - Operation",207869.37,216401.44,191683.02,null,151597,216160,200782]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",1324.97,14084.54,25014.25,null,24260,36287,44699]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",6529.66,7457.41,23479.72,null,10377,19742,24150]
[5050,"Underground Sub-transmission Feeders - Operation",0,0,0,null,0,0]
[5055,"Underground Distribution Transformers - Operation",174497.85,147516.22,254700.74,null,190708,229184,186171]
[5060,"Street Lighting and Signal System Expense",0,0,0,null,0,0]
[5065,"Meter Expense",173658.97,212561.98,241431.35,null,270936,222282,232948]
[5070,"Customer Premises - Operation Labour",45.54,-1010.49,-921.12,null,-921,1355,1355]
[5075,"Customer Premises - Operation Materials and Expenses",16006.97,15802.71,14651.37,null,13687.37,13229,13572]
[5085,"Miscellaneous Distribution Expenses",0,65208.21,9813.7199999999993,null,11452.24,11346.16,11526]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",0,0,0,null,0,0]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",0,0,0,null,0,0]
[5096,"Other Rent",0,0,0,null,0,0]
["Total - Operations",null,{"$f":"SUM(C17:C39)","v":2703387.1900000009},{"$f":"SUM(D17:D39)","v":2866615.9499999997},{"$f":"SUM(E17:E39)","v":3184793.8100000005},{"$f":"SUM(F17:F39)","v":0},3057559.6500000004,3319532.92,{"$f":"SUM(I17:I39)","v":3559703.89}]
["Account","Description",{"$f":"C14","v":"Last Rebasing Year (2009 Actuals)"},"2010 Actual","2011 Actual²","2011 Actual²","Bridge Year 2012³","Test Year 2013","Test Year 2013"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",637241.43000000005,639571.81000000006,505469.11,null,679578.27,574448,957979.18]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",4202.71,14214.79,13780.08,null,16808.830000000002,15931.88,16184.99]
[5112,"Maintenance of Transformer Station Equipment",0,0,0,null,0,0]
[5114,"Maintenance of Distribution Station Equipment",113481.59,115203.3,135788.53,null,147168.17000000001,215841.14,236785.03]
[5120,"Maintenance of Poles, Towers and Fixtures",282335.08,542205.14,177170.42,null,231209,162736,202530]
[5125,"Maintenance of Overhead Conductors and Devices",747502.48,560747.01,631804.32999999996,null,687512,741432.79,961648.79]
[5130,"Maintenance of Overhead Services",293618,337541.54,345824.98,null,375517,282619.27,358829.27]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",752169.08,674875.57,631765.59,null,700172,738489,744289]
[5145,"Maintenance of Underground Conduit",32845.15,28306.43,37679.14,null,37576,25338,29729]
[5150,"Maintenance of Underground Conductors and Devices",129202.77,202082.17,100913.3,null,153642,108066,137629]
[5155,"Maintenance of Underground Services",108480.55,91432.71,120082.08,null,100218,143969,179003]
[5160,"Maintenance of Line Transformers",76481.47,93133.63,86236.92,null,147481,100820,127355]
[5165,"Maintenance of Street Lighting and Signal Systems",0,0,0,null,0,0]
[5170,"Sentinel Lights - Labour",0,0,0,null,0,0]
[5172,"Sentinel Lights - Materials and Expenses",0,0,0,null,0,0]
[5175,"Maintenance of Meters",189.53,795.73,0,null,608695,0,0]
[5178,"Customer Installations Expenses - Leased Property",0,0,0,null,0,0]
[5195,"Maintenance of Other Installations on Customer Premises",0,0,0,null,0,0]
["Total - Maintenance",null,{"$f":"SUM(C43:C60)","v":3177749.84},{"$f":"SUM(D43:D60)","v":3300109.8299999996},{"$f":"SUM(E43:E60)","v":2786514.48},{"$f":"SUM(F43:F60)","v":0},3885577.27,3109691.08,{"$f":"SUM(I43:I60)","v":3951962.2600000002}]
["Account","Description",{"$f":"C41","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"D41","v":"2010 Actual"},{"$f":"E41","v":"2011 Actual²"},{"$f":"F41","v":"2011 Actual²"},"Bridge Year 2012³","Test Year 2013",{"$f":"I41","v":"Test Year 2013"}]
["Billing and Collecting"]
[5305,"Supervision",0,0,0,null,0,0]
[5310,"Meter Reading Expense",206922.85,245439.38,286137.13,null,352233,293296,293296]
[5315,"Customer Billing",1124238.54,1235341.1100000001,1075646,null,1178041,1197594.8700000001,1197594.8700000001]
[5320,"Collecting",554934.76,555423.03,499472.92,null,536861.16,511926.9,513802.9]
[5325,"Collecting - Cash Over and Short",20.03,-0.5,0,null,0,0]
[5330,"Collection Charges",0,0,0,null,0,0]
[5335,"Bad Debt Expense",110203.37,31790.34,84355.97,null,130000,130000,130000]
[5340,"Miscellaneous Customer Accounts Expenses",0,0,0,null,0,0]
["Total - Billing and Collecting",null,{"$f":"SUM(C64:C71)","v":1996319.5500000003},{"$f":"SUM(D64:D71)","v":2067993.3600000003},{"$f":"SUM(E64:E71)","v":1945612.0199999998},{"$f":"SUM(F64:F71)","v":0},2197135.16,2132817.77,{"$f":"SUM(I64:I71)","v":2134693.77}]
["Account","Description",{"$f":"C62","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"D62","v":"2010 Actual"},{"$f":"E62","v":"2011 Actual²"},{"$f":"F62","v":"2011 Actual²"},"Bridge Year 2012³","Test Year 2013",{"$f":"I62","v":"Test Year 2013"}]
["Community Relations"]
[5405,"Supervision",0,0,0,null,0,0]
[5410,"Community Relations - Sundry",0,0,0,null,0,0,0]
[5415,"Energy Conservation",139824.32999999999,172610.93,95148.68,null,112519,110062,110062]
[5420,"Community Safety Program",11952.88,15987.42,11901.82,null,16800,31800,31800]
[5425,"Miscellaneous Customer Service and Informational Expenses",0,0,0,null,0,0]
[5505,"Supervision",0,0,0,null,0,0]
[5510,"Demonstrating and Selling Expense",0,0,0,null,0,0]
[5515,"Advertising Expenses",115135.67999999999,106168.24,90312.91,null,99955,120271,120271]
[5520,"Miscellaneous Sales Expense",0,0,0,null,0,0]
["Total - Community Relations",null,{"$f":"SUM(C75:C83)","v":266912.89},{"$f":"SUM(D75:D83)","v":294766.59000000003},{"$f":"SUM(E75:E83)","v":197363.41},{"$f":"SUM(F75:F83)","v":0},229274,262133,{"$f":"SUM(I75:I83)","v":262133}]
["Account","Description",{"$f":"C73","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"D73","v":"2010 Actual"},{"$f":"E73","v":"2011 Actual²"},{"$f":"F73","v":"2011 Actual²"},"Bridge Year 2012³","Test Year 2013",{"$f":"I73","v":"Test Year 2013"}]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",828942.22,830636.51,816360.86,null,879590,914411,914411]
[5610,"Management Salaries and Expenses",0,0,0,null,0,0]
[5615,"General Administrative Salaries and Expenses",1083416.49,1100281.94,1168190.3700000001,null,1238491.3799999999,1264599.1299999999,1414365.12]
[5620,"Office Supplies and Expenses",210297.67,230581.04,254572.58,null,281790,295708,296300]
[5625,"Administrative Expense Transferred - Credit",0,0,0,null,0,0]
[5630,"Outside Services Employed",154820.29,160592.82999999999,171944.42,null,299305,208800,208800]
[5635,"Property Insurance",27817,29445.63,31238.59,null,31291,31328,31328]
[5640,"Injuries and Damages",186303.53,176557.46,218934.07,null,239492,278247,281747]
[5645,"OMERS Pensions and Benefits",727143.82,734263.81,745946.23,null,728593,871080,897374]
[5646,"Employee Pensions and OPEB"]
[5647,"Employee Sick Leave"]
[5650,"Franchise Requirements",0,0,0,null,0]
[5655,"Regulatory Expenses",173454,143331.76,145953.53,null,202340,181350,181300]
[5660,"General Advertising Expenses",0,0,0,null,0]
[5665,"Miscellaneous General Expenses",82645.919999999998,84819.85,117190.6,null,111167,145972,145972]
[5670,"Rent",278560,273564.92,286746.15000000002,null,281677.99,291905,291905.01]
[5672,"Lease Payment Charge"]
[5675,"Maintenance of General Plant",79252.990000000005,73036.88,73514.3,null,105680,86220,86220]
[5680,"Electrical Safety Authority Fees",0,0,0,null,0,0]
[5681,"Special Purpose Charge Expense",0,224891.55,164327.45000000001,null,0,0]
[5685,"Independent Electricity System Operator Fees and Penalties",0,0,0,null,0,0]
[5695,"OM&A Contra Account",-12050,-134967.92000000001,-249232.64000000001,null,0,0]
[6205,"Donations",0,1000,40806,null,16500,24200,24200]
[6205,"Donations, Sub-account LEAP Funding"]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C87:C110)","v":3820603.9299999997},{"$f":"SUM(D87:D110)","v":3928036.2599999993},3986492.5099999993,0,4415917.37,4593820.13,4773922.13]
["Total OM&A",null,{"$f":"C40+C61+C72+C84+C111","v":11964973.400000002},{"$f":"D40+D61+D72+D84+D111","v":12457521.99},{"$f":"E40+E61+E72+E84+E111","v":12100776.23},{"$f":"F40+F61+F72+F84+F111","v":0},13785463.449999999,13417994.899999999,{"$f":"I40+I61+I72+I84+I111","v":14682415.050000001}]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",0,224891.55,164327.45000000001,null,0,0,0]
[6205,"Donations1",0,1000,40806,null,null,24200,24200]
[]
[]
[]
["Total Recoverable OM&A",null,{"$f":"C112-SUM(C114:C118)","v":11964973.400000002},{"$f":"D112-SUM(D114:D118)","v":12231630.439999999},11895642.780000001,{"$f":"F112-SUM(F114:F118)","v":0},13785463.449999999,13393794.899999999,14658215.050000001]
[]
["1 Account 6205 - Donations is generally non-recoverable.  However, the sub-account LEAP funding of account 6205 is generally recoverable."]
[]
["Note:"]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, 2011 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]
[3,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, 2012 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]

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[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,"Page:",1]
[]
[null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-H"]
["OM&A Detailed Variance Analysis"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Table 4-2.3 - Detailed Variance Analysis- Operation Expenses"]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'LDC Info'!E30&\" Year)\"","v":"Last Board-approved Rebasing Year (2009 Year)"},"Most Current Actuals               Year 2011",{"$f":"\"Test Year \" & 'LDC Info'!E28","v":"Test Year 2013"},"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Reporting Basis",null,"CGAAP","CGAAP","MCGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",264373.28000000003,317703.96999999997,580787.97,{"$f":"E19-C19","v":316414.68999999994},{"$f":"IF(C19=0,\"\",(E19/C19)-1)","v":1.1968482215751908},{"$f":"E19-D19","v":263084},{"$f":"IF(D19=0,\"\",(E19/D19)-1)","v":0.82807904477869765}]
[5010,"Load Dispatching",816699,782901.44,785902,{"$f":"E20-C20","v":-30797},{"$f":"IF(C20=0,\"\",(E20/C20)-1)","v":-3.7709119271604363E-2},{"$f":"E20-D20","v":3000.5600000000559},{"$f":"IF(D20=0,\"\",(E20/D20)-1)","v":3.8326152523107115E-3}]
[5012,"Station Buildings and Fixtures Expense",309836.40000000002,289462.32,339979.44,30143.039999999979,9.7286955309318079E-2,50517.119999999995,0.17452053863176387]
[5014,"Transformer Station Equipment - Operation Labour",0,0,0,0,"",0,""]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",0,0,0,0,"",0,""]
[5016,"Distribution Station Equipment - Operation Labour",0,0,0,0,"",0,""]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",93129.600000000006,162502.29999999999,86125.56,-7004.0400000000081,-7.520745283991348E-2,-76376.739999999991,-0.4700040553272169]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",106084,177801.14,273101,167017,1.5743844500584441,95299.859999999986,0.5359912765463708]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",414815,694569.59,778604.92,363789.92000000004,0.87699316562805119,84035.330000000075,0.1209890718077653]
[5030,"Overhead Sub-transmission Feeders - Operation",0,0,0,0,"",0,""]
[5035,"Overhead Distribution Transformers - Operation",253459,191683.02,200782,-52677,-0.20783243049171662,9098.9800000000105,4.7468889002270531E-2]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",10287,25014.25,44699,34412,3.345192961990862,19684.75,0.78694144337727501]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",5809,23479.72,24150,18341,3.1573420554312275,670.27999999999884,2.8547188808043744E-2]
[5050,"Underground Sub-transmission Feeders - Operation",0,0,0,0,"",0,""]
[5055,"Underground Distribution Transformers - Operation",71865,254700.74,186171,114306,1.5905656439156752,-68529.739999999991,-0.26905983861688032]
[5060,"Street Lighting and Signal System Expense",0,0,0,0,"",0,""]
[5065,"Meter Expense",396762,241431.35,232948,-163814,-0.41287724126806502,-8483.3500000000058,-3.5137731698886676E-2]
[5070,"Customer Premises - Operation Labour",8773,-921.12,1355,-7418,-0.84554884304114897,2276.12,-2.4710352614208788]
[5075,"Customer Premises - Operation Materials and Expenses",37465,14651.37,13572,-23893,-0.63774189243293744,-1079.3700000000008,-7.367024380655196E-2]
[5085,"Miscellaneous Distribution Expenses",0,9813.7199999999993,11526,11526,"",1712.2800000000007,0.1744781795282524]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",0,0,0,0,"",0,""]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",0,0,0,0,"",0,""]
[5096,"Other Rent",0,0,0,0,"",0,""]
["Total - Operations",null,{"$f":"SUM(C19:C41)","v":2789357.2800000003},{"$f":"SUM(D19:D41)","v":3184793.8100000005},{"$f":"SUM(E19:E41)","v":3559703.89},770346.60999999987,0.27617351693290426,374910.07999999961,0.11771879197416535]
[]
[]
["Table 4-2.4 - Detailed Variance Analysis- Maintenance Expenses"]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'LDC Info'!E61&\" Year)\"","v":"Last Board-approved Rebasing Year ( Year)"},"Most Current Actuals               Year 2011",{"$f":"\"Test Year \" & 'LDC Info'!E59","v":"Test Year "},"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Maintenance",null,"CGAAP","CGAAP","MCGAAP"]
[5105,"Maintenance Supervision and Engineering",548396.26,505469.11,957979.18,{"$f":"E49-C49","v":409582.92000000004},{"$f":"IF(C49=0,\"\",(E49/C49)-1)","v":0.74687402135091152},{"$f":"E49-D49","v":452510.07000000007},{"$f":"IF(D49=0,\"\",(E49/D49)-1)","v":0.89522793984384141}]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",12498.59,13780.08,16184.99,3686.3999999999996,0.29494526982643632,2404.91,0.17452075749923068]
[5112,"Maintenance of Transformer Station Equipment",0,0,0,0,"",0,""]
[5114,"Maintenance of Distribution Station Equipment",286238.40999999997,135788.53,236785.03,-49453.379999999976,-0.17276989485792626,100996.5,0.74377784338633024]
[5120,"Maintenance of Poles, Towers and Fixtures",133991,177170.42,202530,68539,0.5115194304095052,25359.579999999987,0.14313664775417911]
[5125,"Maintenance of Overhead Conductors and Devices",686177,631804.32999999996,961648.79,275471.79000000004,0.40145879270217466,329844.46000000008,0.52206742552714092]
[5130,"Maintenance of Overhead Services",344777,345824.98,358829.27,14052.270000000019,4.0757562134365211E-2,13004.290000000037,3.7603674552370459E-2]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",716115,631765.59,744289,28174,3.9342842979130488E-2,112523.41000000003,0.17810943137944579]
[5145,"Maintenance of Underground Conduit",17669,37679.14,29729,12060,0.68255136114098147,-7950.1399999999994,-0.21099579236681087]
[5150,"Maintenance of Underground Conductors and Devices",164495,100913.3,137629,-26866,-0.1633241131949299,36715.699999999997,0.36383410313605835]
[5155,"Maintenance of Underground Services",74510,120082.08,179003,104493,1.4024023620990471,58920.92,0.49067204698652778]
[5160,"Maintenance of Line Transformers",64866,86236.92,127355,62489,0.96335522461690259,41118.080000000002,0.47680367063202178]
[5165,"Maintenance of Street Lighting and Signal Systems",0,0,0,0,"",0,""]
[5170,"Sentinel Lights - Labour",0,0,0,0,"",0,""]
[5172,"Sentinel Lights - Materials and Expenses",0,0,0,0,"",0,""]
[5175,"Maintenance of Meters",0,0,0,0,"",0,""]
[5178,"Customer Installations Expenses - Leased Property",0,0,0,0,"",0,""]
[5195,"Maintenance of Other Installations on Customer Premises",0,0,0,0,"",0,""]
["Total - Maintenance",null,{"$f":"SUM(C49:C66)","v":3049733.26},{"$f":"SUM(D49:D66)","v":2786514.48},{"$f":"SUM(E49:E66)","v":3951962.2600000002},902229.00000000047,0.29583865967346945,1165447.7800000003,0.41824572897966794]
[]
["Table 4-2.5 - Detailed Variance Analysis- Billing & Collecting Expenses"]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'LDC Info'!E85&\" Year)\"","v":"Last Board-approved Rebasing Year ( Year)"},"Most Current Actuals               Year 2011",{"$f":"\"Test Year \" & 'LDC Info'!E83","v":"Test Year "},"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Billing and Collecting",null,"CGAAP","CGAAP","MCGAAP"]
[5305,"Supervision",0,0,0,{"$f":"E73-C73","v":0},{"$f":"IF(C73=0,\"\",(E73/C73)-1)","v":""},{"$f":"E73-D73","v":0},{"$f":"IF(D73=0,\"\",(E73/D73)-1)","v":""}]
[5310,"Meter Reading Expense",133816,286137.13,293296,159480,1.1917857356369943,7158.8699999999953,2.5019017979246438E-2]
[5315,"Customer Billing",1271382.19,1075646,1197594.8700000001,-73787.319999999832,-5.803708796644369E-2,121948.87000000011,0.11337268023122848]
[5320,"Collecting",679307.84,499472.92,513802.9,-165504.93999999994,-0.24363761207290047,14329.98000000004,2.8690204065517699E-2]
[5325,"Collecting - Cash Over and Short",0,0,0,0,"",0,""]
[5330,"Collection Charges",0,0,0,0,"",0,""]
[5335,"Bad Debt Expense",160000,84355.97,130000,-30000,-0.1875,45644.03,0.5410883189417417]
[5340,"Miscellaneous Customer Accounts Expenses",0,0,0,0,"",0,""]
["Total - Billing and Collecting",null,{"$f":"SUM(C73:C80)","v":2244506.0299999998},{"$f":"SUM(D73:D80)","v":1945612.0199999998},{"$f":"SUM(E73:E80)","v":2134693.77},-109812.25999999978,-4.8924911999456588E-2,189081.75000000023,9.7183687218379777E-2]
[]
["Table 4-2.6 - Detailed Variance Analysis- Community Relations Expenses"]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'LDC Info'!E99&\" Year)\"","v":"Last Board-approved Rebasing Year ( Year)"},"Most Current Actuals               Year 2011",{"$f":"\"Test Year \" & 'LDC Info'!E97","v":"Test Year "},"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Community Relations",null,"CGAAP","CGAAP","MCGAAP"]
[5405,"Supervision",0,0,0,{"$f":"E87-C87","v":0},{"$f":"IF(C87=0,\"\",(E87/C87)-1)","v":""},{"$f":"E87-D87","v":0},{"$f":"IF(D87=0,\"\",(E87/D87)-1)","v":""}]
[5410,"Community Relations - Sundry",0,0,0,0,"",0,""]
[5415,"Energy Conservation",78732,95148.68,110062,31330,0.39793222577859066,14913.320000000007,0.15673701411307017]
[5420,"Community Safety Program",14892,11901.82,31800,16908,1.1353746978243353,19898.18,1.6718602701099496]
[5425,"Miscellaneous Customer Service and Informational Expenses",0,0,0,0,"",0,""]
[5505,"Supervision",0,0,0,0,"",0,""]
[5510,"Demonstrating and Selling Expense",0,0,0,0,"",0,""]
[5515,"Advertising Expenses",134715,90312.91,120271,-14444,-0.10721894369595075,29958.089999999997,0.33171436951815636]
[5520,"Miscellaneous Sales Expense",0,0,0,0,"",0,""]
["Total - Community Relations",null,{"$f":"SUM(C87:C95)","v":228339},{"$f":"SUM(D87:D95)","v":197363.41},{"$f":"SUM(E87:E95)","v":262133},33794,0.14799924673402276,64769.59,0.32817425479221307]
[]
["Table 4-2.7 - Detailed Variance Analysis- General & Administrative Expenses"]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'LDC Info'!E114&\" Year)\"","v":"Last Board-approved Rebasing Year ( Year)"},"Most Current Actuals               Year 2011",{"$f":"\"Test Year \" & 'LDC Info'!E112","v":"Test Year "},"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Administrative and General Expenses",null,"CGAAP","CGAAP","MCGAAP"]
[5605,"Executive Salaries and Expenses",951809,816360.86,914411,{"$f":"E102-C102","v":-37398},{"$f":"IF(C102=0,\"\",(E102/C102)-1)","v":-3.9291496508228052E-2},{"$f":"E102-D102","v":98050.140000000014},{"$f":"IF(D102=0,\"\",(E102/D102)-1)","v":0.12010637060674378}]
[5610,"Management Salaries and Expenses",0,0,0,0,"",0,""]
[5615,"General Administrative Salaries and Expenses (1)",1236519.43,1168190.3700000001,1414365.12,177845.69000000018,0.14382765501711536,246174.75,0.21073170633995209]
[5620,"Office Supplies and Expenses (1) ",213361,254572.58,296300,82939,0.38872614957747675,41727.420000000013,0.16391168286859492]
[5625,"Administrative Expense Transferred - Credit",0,0,0,0,"",0,""]
[5630,"Outside Services Employed",230899,171944.42,208800,-22099,-9.5708513246051341E-2,36855.579999999987,0.21434589153867267]
[5635,"Property Insurance",32550,31238.59,31328,-1222,-3.7542242703533013E-2,89.409999999999854,2.8621650336970728E-3]
[5640,"Injuries and Damages",315652,218934.07,281747,-33905,-0.10741259361575406,62812.929999999993,0.28690340429883743]
[5645,"OMERS Pensions and Benefits",0,745946.23,897374,897374,"",151427.77000000002,0.20300091871233139]
[5646,"Employee Pensions and OPEB",null,0,0,{"$f":"E111-C111","v":0},{"$f":"IF(C111=0,\"\",(E111/C111)-1)","v":""},{"$f":"E111-D111","v":0},{"$f":"IF(D111=0,\"\",(E111/D111)-1)","v":""}]
[5647,"Employee Sick Leave",null,0,0,0,"",0,""]
[5650,"Franchise Requirements",0,0,0,0,"",0,""]
[5655,"Regulatory Expenses",0,145953.53,181300,181300,"",35346.47,0.24217619128499335]
[5660,"General Advertising Expenses",0,0,0,0,"",0,""]
[5665,"Miscellaneous General Expenses",258406,117190.6,145972,-112434,-0.43510599599080513,28781.399999999994,0.24559478319933503]
[5670,"Rent",308288,286746.15000000002,291905.01,{"$f":"E117-C117","v":-16382.989999999991},{"$f":"IF(C117=0,\"\",(E117/C117)-1)","v":-5.3141834907618812E-2},{"$f":"E117-D117","v":5158.859999999986},1.7991034927583138E-2]
[5672,"Lease Payment Charge",null,0,0,0,"",0]
[5675,"Maintenance of General Plant",75643,73514.3,86220,10577,0.13982787567917709,12705.699999999997,0.17283304064651372]
[5680,"Electrical Safety Authority Fees",0,0,0,0,"",0,""]
[5681,"Special Purpose Charge Expense",0,164327.45000000001,0,0,"",-164327.45000000001]
[5685,"Independent Electricity System Operator Fees and Penalties",0,0,0,0,"",0,""]
[5695,"OM&A Contra Account",0,-249232.64000000001,0,0,"",249232.64000000001,-1]
[6205,"Donations",0,40806,24200,{"$f":"E124-C124","v":24200},{"$f":"IF(C124=0,\"\",(E124/C124)-1)","v":""},{"$f":"E124-D124","v":-16606},{"$f":"IF(D124=0,\"\",(E124/D124)-1)","v":-0.40694995833945991}]
[6205,"Donations, Sub-account LEAP Funding",null,0,0,0,"",0,""]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C102:C125)","v":3623127.4299999997},{"$f":"SUM(D102:D125)","v":3986492.5099999993},{"$f":"SUM(E102:E125)","v":4773922.13},1150794.7000000002,0.3176246826074236,787429.62000000058,0.1975244197812378]
["Total OM&A",null,{"$f":"C126+C96+C81+C67+C42","v":11935063},{"$f":"D126+D96+D81+D67+D42","v":12100776.23},{"$f":"E126+E96+E81+E67+E42","v":14682415.050000001},2747352.0500000007,0.23019166719103201,2581638.8200000003,0.21334489382587329]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",0,164327.45000000001,0,{"$f":"E129-C129","v":0},{"$f":"IF(C129=0,\"\",(E129/C129)-1)","v":""},{"$f":"E129-D129","v":-164327.45000000001},{"$f":"IF(D129=0,\"\",(E129/D129)-1)","v":-1}]
[6205,"Donations1",0,40806,24200,{"$f":"E130-C130","v":24200},{"$f":"IF(C130=0,\"\",(E130/C130)-1)","v":""},{"$f":"E130-D130","v":-16606},{"$f":"IF(D130=0,\"\",(E130/D130)-1)","v":-0.40694995833945991}]
[null,null,null,null,null,{"$f":"E131-C131","v":0},{"$f":"IF(C131=0,\"\",(E131/C131)-1)","v":""},{"$f":"E131-D131","v":0},{"$f":"IF(D131=0,\"\",(E131/D131)-1)","v":""}]
[null,null,0,null,null,{"$f":"E132-C132","v":0},{"$f":"IF(C132=0,\"\",(E132/C132)-1)","v":""},{"$f":"E132-D132","v":0},{"$f":"IF(D132=0,\"\",(E132/D132)-1)","v":""}]
[null,null,0,null,null,{"$f":"E133-C133","v":0},{"$f":"IF(C133=0,\"\",(E133/C133)-1)","v":""},{"$f":"E133-D133","v":0},{"$f":"IF(D133=0,\"\",(E133/D133)-1)","v":""}]
["Total Recoverable OM&A",null,{"$f":"C127-SUM(C129:C133)","v":11935063},{"$f":"D127-SUM(D129:D133)","v":11895642.780000001},14658215.050000001,2723152.0500000007,{"$f":"IF(C134=0,\"\",(E134/C134)-1)","v":0.22816402812452696},2762572.2700000005,{"$f":"IF(D134=0,\"\",(E134/D134)-1)","v":0.23223396340084101}]
[]
["1 Account 6205 - Donations is generally non-recoverable.  However, the sub-account LEAP funding of account 6205 is generally recoverable."]
[]
[1,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, Column D \"Most Current Actual Year\" must be provided on CGAAP."]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, Column D \"Most Current Actual Year\" must be provided on that standard."]
["Thunder Bay Hydro Note "]
["(1)","Correctly classified $21,593 for rent charge for the Training Room misclassified in the 2009 COS Budget."]

{"sheet":"App.2-I_OM&A_Summary_Analys","index":26,"n_rows":60,"n_cols":12,"rows_kept":60,"cut":false,"hidden":false,"merged":[[62,1,63,5],[57,0,58,11],[8,0,8,6],[9,0,9,6],[39,0,39,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,"Page:",4]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-I"]
["Summary of Recoverable OM&A Expenses"]
[]
["Table 4-1.2 – Summary of OM&A Expenses"]
[null,{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" BA)\"","v":"Last Rebasing Year (2009 BA)"},{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2010 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MCGAAP"]
["Operations",2789357.2800000003,2703387.1900000009,2866615.9499999997,3184793.8100000005,3057559.6500000004,3319532.92,3559703.89]
["Maintenance",3049733.26,3177749.84,3300109.8299999996,2786514.48,3885577.27,3109691.08,3951962.2600000002]
["SubTotal",{"$f":"SUM(B15:B16)","v":5839090.54},{"$f":"SUM(C15:C16)","v":5881137.0300000012},6166725.7799999993,5971308.290000001,6943136.9199999999,6429224,{"$f":"SUM(H15:H16)","v":7511666.1500000004}]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":4.8560125115805722E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":-3.1689018933479862E-2},0.16274969953025131,-7.4017396735998678E-2,0.16836279930517281]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":9.3194048566489315E-2},{"$f":"IF(ISERROR((H17-D17)/D17), \"\", (H17-D17)/D17)","v":0.21809634771857833}]
["Billing and Collecting",2244506.0299999998,1996319.5500000003,2067993.3600000003,1945612.0199999998,2197135.16,2132817.77,2134693.77]
["Community Relations",228339,266912.89,294766.59000000003,197363.41,229274,262133,262133]
["Administrative and General",3623127.4299999997,3820603.9299999997,3928036.2599999993,3986492.5099999993,4415917.37,4593820.13,4773922.13]
["SubTotal",{"$f":"SUM(B20:B22)","v":6095972.459999999},{"$f":"SUM(C20:C22)","v":6083836.3700000001},6290796.209999999,6129467.9399999995,6842326.5300000003,6988770.9000000004,{"$f":"SUM(H20:H22)","v":7170748.9000000004}]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":3.4017982636833956E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":-2.5645127359800388E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":0.11630023959306342},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":2.1402715780651307E-2},2.603862719265844E-2]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.14874406130682971},{"$f":"IF(ISERROR((H23-D23)/D23), \"\", (H23-D23)/D23)","v":0.13987938261315916}]
["Total",{"$f":"SUM(B23,B17)","v":11935063},{"$f":"SUM(C23,C17)","v":11964973.400000002},12457521.989999998,12100776.23,13785463.449999999,13417994.9,{"$f":"SUM(H23,H17)","v":14682415.050000001}]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":4.1165874217488525E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":-2.8636976140709824E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":0.13922141753380715},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":-2.665623476010151E-2},9.4233166685731881E-2]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2009 BA)"},"Last Rebasing Year (2009 Actuals)","2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year",{"$f":"G13","v":"2013 Test Year"}]
["Operations",{"$f":"B15","v":2789357.2800000003},{"$f":"C15","v":2703387.1900000009},2866615.9499999997,3184793.8100000005,3057559.6500000004,3319532.92,{"$f":"H15","v":3559703.89}]
["Maintenance",{"$f":"B16","v":3049733.26},{"$f":"C16","v":3177749.84},3300109.8299999996,2786514.48,3885577.27,3109691.08,{"$f":"H16","v":3951962.2600000002}]
["Billing and Collecting",{"$f":"B20","v":2244506.0299999998},{"$f":"C20","v":1996319.5500000003},2067993.3600000003,1945612.0199999998,2197135.16,2132817.77,{"$f":"H20","v":2134693.77}]
["Community Relations",{"$f":"B21","v":228339},{"$f":"C21","v":266912.89},294766.59000000003,197363.41,229274,262133,{"$f":"H21","v":262133}]
["Administrative and General",{"$f":"B22","v":3623127.4299999997},{"$f":"C22","v":3820603.9299999997},3928036.2599999993,3986492.5099999993,4415917.37,4593820.13,{"$f":"H22","v":4773922.13}]
["Total",{"$f":"SUM(B31:B35)","v":11935063},{"$f":"SUM(C31:C35)","v":11964973.400000002},12457521.99,12100776.23,13785463.449999999,13417994.899999999,{"$f":"SUM(H31:H35)","v":14682415.050000001}]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":4.1165874217488685E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":-2.8636976140709969E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":0.13922141753380715},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":-2.6656234760101646E-2},9.4233166685732034E-2]
[]
[]
["Table 4-1.3 – OM&A Expense Variances"]
[null,{"$f":"B13","v":"Last Rebasing Year (2009 BA)"},{"$f":"C13","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E30 & \"  BA – \" & 'LDC Info'!E30 & \" Actuals\"","v":"Variance 2009  BA – 2009 Actuals"},{"$f":"D13","v":"2010 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E30 & \" Actuals\"","v":"Variance 2010 Actuals vs. 2009 Actuals"},{"$f":"E13","v":"2011 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2011 Actuals vs. 2010 Actuals"},{"$f":"F13","v":"2012 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2012 Bridge vs. 2011 Actuals"},"2013 Test Year (CGAAP)",{"$f":"\"Variance \" & 'LDC Info'!E28 & \" Test vs. \" & 'LDC Info'!E26 & \" Bridge\"","v":"Variance 2013 Test vs. 2012 Bridge"}]
["Operations",{"$f":"B15","v":2789357.2800000003},{"$f":"C15","v":2703387.1900000009},{"$f":"B42-C42","v":85970.089999999385},{"$f":"D15","v":2866615.9499999997},{"$f":"E42-C42","v":163228.75999999885},{"$f":"E15","v":3184793.8100000005},{"$f":"G42-E42","v":318177.8600000008},{"$f":"F15","v":3057559.6500000004},{"$f":"I42-G42","v":-127234.16000000015},{"$f":"G15","v":3319532.92},{"$f":"K42-I42","v":261973.26999999955}]
["Maintenance ",{"$f":"B16","v":3049733.26},{"$f":"C16","v":3177749.84},{"$f":"B43-C43","v":-128016.58000000007},{"$f":"D16","v":3300109.8299999996},{"$f":"E43-C43","v":122359.98999999976},{"$f":"E16","v":2786514.48},{"$f":"G43-E43","v":-513595.34999999963},{"$f":"F16","v":3885577.27},{"$f":"I43-G43","v":1099062.79},{"$f":"G16","v":3109691.08},-775886.19]
["Billing and Collecting ",{"$f":"B20","v":2244506.0299999998},1996319.5500000003,248186.47999999952,{"$f":"D20","v":2067993.3600000003},71673.810000000056,{"$f":"E20","v":1945612.0199999998},-122381.34000000055,{"$f":"F20","v":2197135.16},251523.14000000036,{"$f":"G20","v":2132817.77},-64317.39000000013]
["Community Relations ",228339,266912.89,-38573.890000000014,{"$f":"D21","v":294766.59000000003},27853.700000000012,{"$f":"E21","v":197363.41},-97403.180000000022,{"$f":"F21","v":229274},31910.589999999997,{"$f":"G21","v":262133},32859]
["Administrative and General ",3623127.4299999997,3820603.9299999997,-197476.5,{"$f":"D22","v":3928036.2599999993},107432.32999999961,{"$f":"E22","v":3986492.5099999993},58456.25,{"$f":"F22","v":4415917.37},429424.8600000008,{"$f":"G22","v":4593820.13},177902.75999999978]
["Total OM&A Expenses ",{"$f":"SUM(B42:B46)","v":11935063},{"$f":"SUM(C42:C46)","v":11964973.400000002},-29910.400000001187,12457521.99,492548.58999999828,12100776.23,-356745.75999999943,13785463.449999999,1684687.2200000011,13417994.899999999,-367468.55000000075]
["Variance from previous year ",null,null,null,{"$f":"E47-C47","v":492548.58999999799},null,{"$f":"G47-E47","v":-356745.75999999978},null,{"$f":"I47-G47","v":1684687.2199999988},null,{"$f":"K47-I47","v":-367468.55000000075}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E48/C47), \"\", E48/C47)","v":4.1165874217488685E-2},null,{"$f":"IF(ISERROR(G48/E47), \"\", G48/E47)","v":-2.8636976140709969E-2},null,{"$f":"IF(ISERROR(I48/G47), \"\", I48/G47)","v":0.13922141753380715},null,{"$f":"IF(ISERROR(K48/I47), \"\", K48/I47)","v":-2.6656234760101646E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K47-G47)/G47), \"\", (K47-G47)/G47)","v":0.10885406398429021}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K47-C47)/C47), \"\", (K47-C47)/C47)","v":0.1214395930040259},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E49,G49,I49,K49)), \"\", AVERAGE(E49,G49,I49,K49))","v":3.1273520212621052E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K48-C48)/C48), \"\", (K48-C48)/C48)","v":""},null,null,null,null,{"$f":"(K47/C47)^(1/4)-1","v":2.906775762056979E-2}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & 'LDC Info'!E30 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2011 Actuals vs. 2009 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G47/C47)^(1/(2010-2008)) - 1), \"\", (G47-C47)/C47)","v":1.1350031919001023E-2}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-H."]

{"sheet":"App.2-J_OM&A_Cost _Drivers","index":27,"n_rows":100,"n_cols":8,"rows_kept":100,"cut":false,"hidden":false,"merged":[[9,1,9,7],[10,1,10,7],[12,1,12,6],[47,1,47,7],[49,1,49,7],[51,1,51,7],[53,1,53,7],[57,1,57,7],[59,1,59,7],[61,1,61,7],[63,1,63,7],[65,1,65,7],[67,1,67,7],[71,1,71,7],[69,1,69,7],[80,1,80,7],[82,1,82,7],[84,1,84,7],[86,1,86,7],[73,1,73,7],[75,1,75,7],[77,1,77,7],[88,1,88,7],[101,1,101,7],[93,1,93,7],[95,1,95,7],[97,1,97,7],[99,1,99,7],[91,1,91,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,"Schedule:",3]
[null,null,null,null,null,null,"Page:",1]
[]
[null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-J"]
[null,"OM&A Cost Driver Table"]
[]
[null,"Table 4-2.8 - OM&A Cost Driver Table"]
[null,"OM&A",{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},"2009 Actuals",{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2010 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
[null,"Reporting Basis","CGAAP",null,"CGAAP","CGAAP","CGAAP","CGAAP"]
[null,"Opening Balance",11935063,null,{"$f":"C43","v":11964973},{"$f":"E43","v":12457522},{"$f":"F43","v":12100776},{"$f":"G43","v":13785463}]
[null,"Overtime  (5)",304342]
[null,"Outside Services  (6) (a)",172985]
[null,"Outside Services  (6) (b)",null,null,null,-135917]
[null,"Outside Services  (6) (c)",null,null,null,null,123233]
[null,"Allocation of I.T. Costs (7)",86988]
[null,"Overhead charges (8) (a) ",null,null,null,-231106]
[]
[null,"Overhead charges (8) (b) ",null,null,null,null,176133]
[]
[null,"Bad Debt Expense (9) ",null,null,82630,-109226]
[null,"Special Purpose Charge ",null,null,224892,-60564,-164327]
[null,"Safety Clothing (10)",null,null,null,86518]
[null,"Corporate Benefits  (11) (a) ",-94640]
[null,"Corporate Benefits  (11) (b) ",null,null,null,null,null,60671]
[null,"OM&A Contras (12) (a)",null,null,-134968,-114265,249232]
[null,"Smart Meter LTD (2009-2011) Operating Costs 12 (b)",null,null,null,null,608695,-608695]
[null,"SMIRR (Smart Meter Incremental Revenue Requirement) Meter Reading and I.T.) (12) (c) ",null,null,null,null,402878]
[null,"Professional fees (13) (a) ",-90691]
[null,"Professional fees (13) (b) ",null,null,null,null,179199]
[null,"Professional fees (13) (c) ",null,null,null,null,null,-83549]
[null,"Capitalization Policy Change (Overhead Charges not directly attributable to capital net of labour & other materials on transformer & meter changeouts now capitalized)",null,null,null,null,null,1264420]
[null,"Training (14)",-127704]
[null,"Wages 15(a) ",-128403]
[null,"Wages 15 (b) ",null,null,221627]
[null,"Wages 15 (c)",null,null,null,null,null,96504]
[null,"Various expense variances below materiality threshold",-92967,null,98368,207814,109644,167601]
[null,"Closing Balance",{"$f":"SUM(C16:C42)","v":11964973},{"$f":"SUM(D16:D39)","v":0},{"$f":"SUM(E16:E42)","v":12457522},{"$f":"SUM(F16:F42)","v":12100776},{"$f":"SUM(G16:G42)","v":13785463},{"$f":"SUM(H16:H42)","v":14682415}]
[null,"Closing Balance should be",{"$f":"'App.2-I_OM&A_Summary_Analys'!C26","v":11964973.400000002},{"$f":"D16","v":0},{"$f":"'App.2-I_OM&A_Summary_Analys'!D26","v":12457521.989999998},{"$f":"'App.2-I_OM&A_Summary_Analys'!E26","v":12100776.23},{"$f":"'App.2-I_OM&A_Summary_Analys'!F36","v":13785463.449999999},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I112","v":14682415.050000001}]
[null,null,{"$f":"C43-C44","v":-0.40000000223517418},{"$f":"D43-D44","v":0},{"$f":"E43-E44","v":1.0000001639127731E-2},-0.23000000044703484,-0.44999999925494194,-5.000000074505806E-2]
[]
["Notes:"]
[1,"For each year, a detailed explanation for each cost driver and associated amount is required"]
[]
[2,"The closing balance for each year becomes the opening balance for the next year."]
[]
[3,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[4,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount."]
[]
["Thunder Bay Hydro Explanatory Notes supporting the Cost Driver information above:"]
[]
[5,"Overtime costs are significantly over budget for two reasons.  The first being the timing of the hiring of the staff increase in complement.  See explanation provided at 15 (a) below. The second reason being that  Thunder Bay Hydro was overly optimistic when striking the 2009 COS budget.  At that time, the judgement was that the hiring of the PLT apprentices (5) would add additional manpower to enable reduction of overtime required.  In reality overtime in the OM&A activities is largely driven by storm activity and customer requirements.  Experience has confirmed that the budget as struck was unrealistic.   "]
[]
["(6) (a)","Outside services in the 2009 Board Approved budget was reduced by $147,500 for the annualization of the contract Meter Reading services that would be phased out over the IRM period to the next rebasing.  The 2009 reflects the first of year of actual costs which were $101,000 higher than the annualized amount.   Tree trimming budget went over by $80,000.   The third significant cost increase was approximately $47,000 as a result of contracting out the arrears work.  Efficiencies in salary & benefit costs would offset this cost increase.  Finally, approximately $20,000 is a reduction of outside service costs as a result of deferring station decommissioning activities.  The balance of the variance ($35,015) is a combination of variances in a number of other accounts, all individually insignificant. "]
[]
["(6) (b)","The third and final year of the Meter Reading costs decreases occurred in 2011.  The 2011 costs reduced a further $64,000 from the 2010 historicals to the $25K expected annual level.   Additionally, 2011's tree trimming dropped $44,000 from the 2010 level of activity and outside services for vacuum excavation services dropped $43,000 from 2010."]
[]
["(6) (c)","There are several costs driving this increase, the more significant ones being:  (1)  The tree trimming budget is a combination of increased work annually for the fourth of the seven year annual increment as per the Forestry Vegetation plan as discussed in Thunder Bay Hydro Asset Management Plan found in Exhibit 2, along with a price increase upon contract renewal in 2012.  Combined, this is resulting in an increase of $67,000;   (2) Thunder Bay Hydro outsourced the bill print, stuff and mailing in May of 2012 resulting in increased costs of $79,500 in outside services (note that although this expense increased, acheived savings are spread throughout other expenses, none of which individually exceed the materiality threshhold);  (3) $46,000 estimated for the demolition of a Distribution Substation; and (4) reduced spending $38,000 on consulting work for Human Resources in staffing vacancies ."]
[]
[7,"Subsequent to the approval of the 2009 budget, Thunder Bay Hydro faced a \"skilled resource\"challenge.  A majority of Thunder Bay Hydro's skilled union I.T. staff members had job offers at a significantly higher wage rate.  To mitigate the risk of the loss of skilled staff, Thunder Bay Hydro made adjustments to the I.T. staff wages to reflect market conditions.  This resulted in approximately $75,000 compensation increase over and above the budget for the department.  This coupled with the benefit impact of the wage adjustment accounts for the departments increases, hence the allocation of this department to other departments. "]
[]
["8 (a)","Overhead charges to OM&A were significantly reduced as a result of the $575,000 increase in sub-contracting charges to capital work in 2011; $390,000 increase in PLT labour charge to capital and $70,000 of Engineering time charged directly to capital jobs.  The result of the previous impacts was to reduce the amount of the costs to be burdened and increased the base over which overheads are allocated resulting in a significant reduction in the overheads charged to OM&A.   "]
[]
["8 (b)","See the above explanation for 2011.  The 2012 sub-contracting work charged to capital in 2012 reduced back to the 2010 level for a reduction of the $575,000.   This combined with increased department costs caused the allocation to OM&A to increase.  "]
[]
[9,"Thunder Bay Hydro did not file for a rate rider to collect from customers the late payment class action settlement in the amount of $161,043  in 2010.  This higher cost was partially  offset by lower write-offs.   The 2011 decrease in this cost is likewise caused by this settlement. "]
[]
[10,"Purchase of fire retardant clothing was negotiated into the collective agreement  for purchase every two years.  This is a significant cost  (approximately $80,000) every other year with 2011 being the first in the rebasing period (should have been a 2010, then 2012 purchase; however, timing of the receipt of the goods resulted in the higher costs in both 2011 and 2012).  The 2013 cost is an annualized cost over the next rebasing period."]
[]
["11 (a)","Corporate Benefits were $94,640 lower than budgeted in the 2009 COS for the following reasons: (1) approximately $85,000 variance as a result of higher Post Retirement Benefit actuarial assumptions used with respect to losses and benefits paid than the 2009 results; (2)Health and Dental costs came in under budget by approximately $51,000; (3) the cost reduction due to Smart Meter deferral was $17,000 higher than budgeted given that the budget was a four year annualized reduction amount; and (4) underestimate of costs mainly with respect to OMERs , LTD and WSIB by ($58,540). "]
[]
["11 (b)","The most significant driver of the increased costs of $60,671 in the 2013 Test year is OMERs.  The actual premium increases based on existing 2012 wage projections amount to approximately $100K, 45 % of which is OM&A related.  "]
[]
[]
["12 (a) ","Smart Meter Initiative program commenced in April of 2009 and completed December 31, 2011.  As per Thunder Bay Hydro's Smart Meter Disposition application Smart Meter OM&A costs were no longer deferred effective January 1, 2012.  The credits in 2010 and 2011 represent incremental OM&A costs within Thunder Bay Hydro's various departments that were contraed.  The 2012 debit reflects the cessation of deferral.    "]
[]
["12 (b) ","As per the Accounting Procedures Handbook, Thunder Bay Hydro has recognized the life-to-date Smart Meter Incremental operating costs that were deferred from commencement of the project to December 31, 2011.  The $608,695 represents the recognition of the 2006 through 2011 operating and administration costs related to the Smart Meter Initiative. "]
[]
["12 (c) ","Thunder Bay Hydro has shown seperately for 2012, the incremental costs as a result of the Smart Meter Initiative.  The costs include a MAS operator, operational data store services, cellular communication to the AMI network fees, bill print modifications, TOU web presentment costs, security and customer education costs.  For 2013, the costs have been incorporated into the respective costs (i.e. outside service, wages, etc. )."]
[]
["13 (a) ","Professional fees in the 2009 COS reflected $33,000 for the annualized cost of preparing the COS whereas the 2009 actuals were $10,000 as the bulk of the costs incurred in the preparation of the COS would have all been incurred in the 2008 fiscal year.  Legal fees with respect to procurement matters came in $20,000 less than budgeted and Human Resource legal and professional fees were $34,500 less than budget.  Thunder Bay Hydro endeavours to take on as much of research work in house as per internal competencies; however, this is a difficult item to budget for as one case matter could potentially be significant.  Professional fees  budgeted in anticipation of recommendations from a E&USA Zeroquest audit were not required given Thunder Bay Hydro scored well on such.  Additionally funds budgeted for specific studies were deferred due to Distribution Revenue lower than budget. "]
[]
["13 (b) ","Regulatory related professional fees are $23,500 higher in 2012 given a Motion to Vary the 2012 IRM relating to the disposition of OEB account 1562 PILS filing by Thunder Bay Hydro.  Additionally, consulting fees relating to the preparation of the 2013 COS application have resulted in $33,000 increased costs.    Professional fees are budgeted for employment testing for both new and existing hires, arbitrator/mediator and legal fees for potential labour relations issue resolution, medical fees associated with employment medicals for new staff.  As noted above, the account has been underspent; however, the potential is significant .  2012 has two pending lawsuits with potentially significant costs.  Professional fees for procurement has also increased given the complexity and size of the purchases Thunder Bay Hydro is undertaking.  Thunder Bay Hydro has increasingly utilized legal counsel to assist with procurement issues given the turnover of staff in the Purchasing Department over the past few years.  "]
[]
[]
["13 (c) ","The professional fees in 2013 have decreased from the 2012 given the anticipated resolution of the two lawsuits and the fact that the 2013 COS Application costs have been annualized.  "]
[]
[14,"Training costs are down in 2009 historical due to a number of factors -due to the timing of the hiring of apprentices in 2009, some of the apprenticeship training costs have been pushed ahead by a year (i.e. the four year training plan did not commence until 2010); the staff member that oversees this function was off on a maternity leave and the position was not not replaced causing fewer educational training courses coupled with fewer attendance numbers; no local professional development courses were offered;  and workload issues are among the more significant drivers of this cost reduction."]
[]
["15 (a)","The most significant drivers of the wage reduction in the historical 2009 from the 2009 COS budget are (1) Thunder Bay Hydro outsourced it's Arrears & Vacancy work in 2009 resulting a shifting of costs between wages and outside services.  The wage reduction from budget in this department amounting to approximately $71,000 and (2) Timing of the hiring of staff and vacancies in positions contributed to a lower than actual budgeted wage cost in 2009 as well for both Load Dispatching and Stations amounting to approximately $83,000.  The higher Smart Meter OM&A contra combined with the timing of the hiring of the Meter Apprentice resulted in lower that budgeted costs of $34,000 for the Meter & Service Department. These increases are offset by the PLT OM&A wages costs exceeding the 2009 COS budget by approximately $84,000; the main reason being that the budgeted amount for this group allocated to \"Downtime\" overhead burden was lower resulting in higher direct labour charges to the various OM&A accounts. The balance of the variance is made up of several smaller variances. "]
[]
["15 (b)","Wage increase drivers are a combination of apprentice progression increases, MAS operator for Smart Meter Initiative in OM&A costs (contra in 5645) on for full year versus partial year coupled with the cessation of charges to Smart Meter capital, regular annual contract increases and  increased part-time workers as a result of increased activity with respect to work done for the affiliate (Smart Meter and Conservation). "]
[]
["15 (c)","The wage increase from the 2012 Bridge Year to 2013 Test Year is a result of the annual contract increase and an net increase in complement in 2013.  As noted in Exhibit 4, Tab 2, Schedule 4, the increased complement is required to prepare for upcoming retirements and increased capital and maintenance work. "]

{"sheet":"App.2-K_Employee Costs","index":28,"n_rows":97,"n_cols":7,"rows_kept":97,"cut":false,"hidden":false,"merged":[[68,0,68,6],[74,0,74,6],[80,0,80,6],[81,8,81,13],[32,0,32,6],[38,0,38,6],[44,0,44,6],[50,0,50,6],[56,0,56,6],[62,0,62,6],[8,0,8,6],[9,0,9,6],[11,0,11,4],[14,0,14,6],[20,0,20,6],[26,0,26,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,"Page:",4]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
["Table 4-2.11 - Employee Compensation"]
[null,{"$f":"\"Last Rebasing Year (\" & '[7]LDC Info'!E30 & \" Board-Approved)\"","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & '[7]LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"'[7]LDC Info'!E26 -2 & \" Actuals\"","v":"2010 Actuals"},{"$f":"'[7]LDC Info'!E26 -1 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'[7]LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'[7]LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis"]
["Number of Employees (FTEs including Part-Time)1"]
["Executive",{"$f":"'[8]2013'!$B$4","v":5},{"$f":"'[8]2013'!$C$4","v":5},{"$f":"'[8]2013'!$D$4","v":5},{"$f":"'[8]2013'!$E$4","v":4.6100000000000003},{"$f":"'[8]2013'!$F$4","v":5},{"$f":"'[8]2013'!$G$4","v":5}]
["Management",{"$f":"'[8]2013'!$B$5","v":17},{"$f":"'[8]2013'!$C$5","v":16.652582417582419},{"$f":"'[8]2013'!$D$5","v":16.664774725274725},{"$f":"'[8]2013'!$E$5","v":17.64},{"$f":"'[8]2013'!$F$5","v":17.98},{"$f":"'[8]2013'!$G$5","v":18}]
["Non-Union",{"$f":"'[8]2013'!$B$6","v":15.02},{"$f":"'[8]2013'!$C$6","v":13.200063736263735},{"$f":"'[8]2013'!$D$6","v":11.780453296703296},{"$f":"'[8]2013'!$E$6","v":13.4},{"$f":"'[8]2013'!$F$6","v":13.95},{"$f":"'[8]2013'!$G$6","v":13.95}]
["Union",{"$f":"'[8]2013'!$B$7","v":101.23},{"$f":"'[8]2013'!$C$7","v":93.030824725274712},{"$f":"'[8]2013'!$D$7","v":96.719390453296711},{"$f":"'[8]2013'!$E$7","v":97.16},{"$f":"'[8]2013'!$F$7","v":99.649999999999991},{"$f":"'[8]2013'!$G$7","v":100.86}]
["Total",{"$f":"SUM(B16:B19)","v":138.25},127.88347087912086,130.16461847527472,132.81,136.57999999999998,137.81]
["Number of Part-Time Employees"]
["Executive",{"$f":"'[8]2013'!$B$10","v":0},{"$f":"'[8]2013'!$C$10","v":0},{"$f":"'[8]2013'!$D$10","v":0},{"$f":"'[8]2013'!$E$10","v":0},{"$f":"'[8]2013'!$F$10","v":0},{"$f":"'[8]2013'!$G$10","v":0}]
["Management",{"$f":"'[8]2013'!$B$11","v":0},{"$f":"'[8]2013'!$C$11","v":0},{"$f":"'[8]2013'!$D$11","v":0},{"$f":"'[8]2013'!$E$11","v":0},{"$f":"'[8]2013'!$F$11","v":0},{"$f":"'[8]2013'!$G$11","v":0}]
["Non-Union",{"$f":"'[8]2013'!$B$12","v":2},{"$f":"'[8]2013'!$C$12","v":3},{"$f":"'[8]2013'!$D$12","v":3},{"$f":"'[8]2013'!$E$12","v":2},{"$f":"'[8]2013'!$F$12","v":2},{"$f":"'[8]2013'!$G$12","v":2}]
["Union",{"$f":"'[8]2013'!$B$13","v":21},{"$f":"'[8]2013'!$C$13","v":19},{"$f":"'[8]2013'!$D$13","v":20},{"$f":"'[8]2013'!$E$13","v":16},{"$f":"'[8]2013'!$F$13","v":18},{"$f":"'[8]2013'!$G$13","v":17}]
["Total",{"$f":"SUM(B22:B25)","v":23},22,23,18,20,19]
["Total Salary and Wages (**)"]
["Executive",{"$f":"'[8]2013'!$B$16","v":0},{"$f":"'[8]2013'!$C$16","v":687933.57},{"$f":"'[8]2013'!$D$16","v":706234.8600000001},{"$f":"'[8]2013'!$E$16","v":684621.95},{"$f":"'[8]2013'!$F$16","v":726004.95},{"$f":"'[8]2013'!$G$16","v":733878.96}]
["Management",{"$f":"'[8]2013'!$B$17","v":0},{"$f":"'[8]2013'!$C$17","v":1416702.19},{"$f":"'[8]2013'!$D$17","v":1484453.05},{"$f":"'[8]2013'!$E$17","v":1586429.61},{"$f":"'[8]2013'!$F$17","v":1643364.63},{"$f":"'[8]2013'!$G$17","v":1690549.1}]
["Non-Union",{"$f":"'[8]2013'!$B$18","v":0},{"$f":"'[8]2013'!$C$18","v":880570.65999999992},{"$f":"'[8]2013'!$D$18","v":848081.16},{"$f":"'[8]2013'!$E$18","v":951502.96},{"$f":"'[8]2013'!$F$18","v":1050972.3499999999},{"$f":"'[8]2013'!$G$18","v":1110930.92}]
["Union",{"$f":"'[8]2013'!$B$19","v":0},{"$f":"'[8]2013'!$C$19","v":6124611.7300000004},{"$f":"'[8]2013'!$D$19","v":6481558.9000000004},{"$f":"'[8]2013'!$E$19","v":6874456.0700000003},{"$f":"'[8]2013'!$F$19","v":6859869.71},{"$f":"'[8]2013'!$G$19","v":7110731.0200000005}]
["Total",{"$f":"SUM(B28:B31)","v":0},9109818.1500000004,9520327.9700000007,10097010.59,10280211.640000001,10646090]
["Current Benefits"]
["Executive",{"$f":"'[8]2013'!$B$22","v":0},{"$f":"'[8]2013'!$C$22","v":129317.89023877718},{"$f":"'[8]2013'!$D$22","v":139006.17169526152},{"$f":"'[8]2013'!$E$22","v":138448.73126231076},{"$f":"'[8]2013'!$F$22","v":162168.06247590296},{"$f":"'[8]2013'!$G$22","v":171821.42742748617}]
["Management",{"$f":"'[8]2013'!$B$23","v":0},{"$f":"'[8]2013'!$C$23","v":271006.1805677287},{"$f":"'[8]2013'!$D$23","v":300304.44346308068},{"$f":"'[8]2013'!$E$23","v":326706.7595733754},{"$f":"'[8]2013'!$F$23","v":376685.04701547994},{"$f":"'[8]2013'!$G$23","v":408617.2062000322}]
["Non-Union",{"$f":"'[8]2013'!$B$24","v":0},{"$f":"'[8]2013'!$C$24","v":170799.03107907466},{"$f":"'[8]2013'!$D$24","v":182164.79761368997},{"$f":"'[8]2013'!$E$24","v":204508.28830995309},{"$f":"'[8]2013'!$F$24","v":244127.29497497872},{"$f":"'[8]2013'!$G$24","v":259195.35542996399}]
["Union",{"$f":"'[8]2013'!$B$25","v":0},{"$f":"'[8]2013'!$C$25","v":1223147.8455144195},{"$f":"'[8]2013'!$D$25","v":1297176.5872279678},{"$f":"'[8]2013'!$E$25","v":1389863.2208543606},{"$f":"'[8]2013'!$F$25","v":1450340.5955336383},{"$f":"'[8]2013'!$G$25","v":1582167.0109425175}]
["Total",{"$f":"SUM(B34:B37)","v":0},1794270.9473999999,1918652,2059527,2233321,2421801]
["Accrued Pension and Post-Retirement Benefits"]
["Executive",{"$f":"'[8]2013'!$B$25","v":0},{"$f":"'[8]2013'!$C$28","v":26995.829761222813},{"$f":"'[8]2013'!$D$28","v":20716.328304738472},{"$f":"'[8]2013'!$E$28","v":21811.758737689244},{"$f":"'[8]2013'!$F$28","v":18136.177524097031},{"$f":"'[8]2013'!$G$28","v":18473.172572513831}]
["Management",{"$f":"'[8]2013'!$B$25","v":0},{"$f":"'[8]2013'!$C$29","v":56574.049432271291},{"$f":"'[8]2013'!$D$29","v":44754.886536919308},{"$f":"'[8]2013'!$E$29","v":51470.670426624572},{"$f":"'[8]2013'!$F$29","v":42126.832984520071},{"$f":"'[8]2013'!$G$29","v":43931.983799967791}]
["Non-Union",{"$f":"'[8]2013'!$B$25","v":0},{"$f":"'[8]2013'!$C$30","v":35655.248920925347},{"$f":"'[8]2013'!$D$30","v":27148.332386310027},{"$f":"'[8]2013'!$E$30","v":32219.041690046906},{"$f":"'[8]2013'!$F$30","v":27302.145025021284},{"$f":"'[8]2013'!$G$30","v":27867.074570035991}]
["Union",{"$f":"'[8]2013'!$B$25","v":0},{"$f":"'[8]2013'!$C$31","v":255338.92448558056},{"$f":"'[8]2013'!$D$31","v":193320.45277203221},{"$f":"'[8]2013'!$E$31","v":218964.52914563927},{"$f":"'[8]2013'!$F$31","v":162199.8444663616},{"$f":"'[8]2013'!$G$31","v":170104.76905748239}]
["Total",{"$f":"SUM(B40:B43)","v":0},374564.0526,285940,324466,249765,260377]
["Total Benefits (Current + Accrued)"]
["Executive",{"$f":"'[8]2013'!$B$25","v":0},{"$f":"C34+C40","v":156313.72},159722.5,160260.49,180304.24,190294.6]
["Management",{"$f":"'[8]2013'!$B$25","v":0},327580.23,345059.32999999996,378177.43,418811.88,452549.19]
["Non-Union",{"$f":"'[8]2013'!$B$25","v":0},206454.28,209313.13,236727.33,271429.44,287062.43]
["Union",{"$f":"'[8]2013'!$B$25","v":0},1478486.77,1490497.04,1608827.75,1612540.44,1752271.78]
["Total",0,2168835,2204592,2383993,2483086,2682178]
["Total Compensation (Salary, Wages, & Benefits)"]
["Executive",{"$f":"'[8]2013'!$B$40","v":870378.84000000008},{"$f":"C28+C46","v":844247.28999999992},865957.3600000001,844882.44,906309.19,924173.55999999994]
["Management",{"$f":"'[8]2013'!$B$41","v":1788640.65},1744282.42,1829512.38,1964607.04,2062176.5099999998,2143098.29]
["Non-Union",{"$f":"'[8]2013'!$B$42","v":1243260.72},1087024.94,1057394.29,1188230.29,1322401.7899999998,1397993.3499999999]
["Union",{"$f":"'[8]2013'!$B$43","v":7647833.9199999999},7603098.5,7972055.9400000004,8483283.8200000003,8472410.1500000004,8863002.8000000007]
["Total",{"$f":"SUM(B52:B55)","v":11550114.129999999},11278653.15,11724919.970000001,12481003.59,12763297.640000001,13328268]
["Compensation - Average Yearly Base Wages"]
["Executive",{"$f":"'[8]2013'!$B$46","v":132731},{"$f":"'[8]2013'!$C$46","v":137586.71399999998},{"$f":"'[8]2013'!$D$46","v":141246.97200000001},{"$f":"'[8]2013'!$E$46","v":148508.01518438174},{"$f":"'[8]2013'!$F$46","v":145200.99},{"$f":"'[8]2013'!$G$46","v":146775.79199999999}]
["Management",{"$f":"'[8]2013'!$B$47","v":82803},{"$f":"'[8]2013'!$C$47","v":85074.02362435947},{"$f":"'[8]2013'!$D$47","v":89077.294741260193},{"$f":"'[8]2013'!$E$47","v":89933.651360544216},{"$f":"'[8]2013'!$F$47","v":91399.590100111222},{"$f":"'[8]2013'!$G$47","v":93919.39444444445}]
["Non-Union",{"$f":"'[8]2013'!$B$48","v":64822},{"$f":"'[8]2013'!$C$48","v":66709.576377336838},{"$f":"'[8]2013'!$D$48","v":71990.537090566067},{"$f":"'[8]2013'!$E$48","v":71007.68358208955},{"$f":"'[8]2013'!$F$48","v":75338.519713261645},{"$f":"'[8]2013'!$G$48","v":79636.625089605732}]
["Union",{"$f":"'[8]2013'!$B$49","v":57065.39},{"$f":"'[8]2013'!$C$49","v":65834.219443784634},{"$f":"'[8]2013'!$D$49","v":67014.058604202815},{"$f":"'[8]2013'!$E$49","v":70753.973548785507},{"$f":"'[8]2013'!$F$49","v":68839.635825388861},{"$f":"'[8]2013'!$G$49","v":70501.001586357335}]
["Total",{"$f":"SUM(B58:B61)","v":337421.39},{"$f":"SUM(C58:C61)","v":355204.53344548092},369328.86243602907,380203.32367580099,380778.73563876166,390832.81312040752]
["Compensation - Average Yearly Overtime"]
["Executive",{"$f":"'[8]2013'!$B$52","v":0},{"$f":"'[8]2013'!$C$52","v":0},{"$f":"'[8]2013'!$D$52","v":0},{"$f":"'[8]2013'!$E$52","v":0},{"$f":"'[8]2013'!$F$52","v":0},{"$f":"'[8]2013'!$G$52","v":0}]
["Management",{"$f":"'[8]2013'!$B$53","v":0},{"$f":"'[8]2013'!$C$53","v":0},{"$f":"'[8]2013'!$D$53","v":0},{"$f":"'[8]2013'!$E$53","v":0},{"$f":"'[8]2013'!$F$53","v":0},{"$f":"'[8]2013'!$G$53","v":0}]
["Non-Union",{"$f":"'[8]2013'!$B$54","v":0},{"$f":"'[8]2013'!$C$54","v":0},{"$f":"'[8]2013'!$D$54","v":0},{"$f":"'[8]2013'!$E$54","v":0},{"$f":"'[8]2013'!$F$54","v":0},{"$f":"'[8]2013'!$G$54","v":0}]
["Union",{"$f":"'[8]2013'!$B$55","v":2544},{"$f":"'[8]2013'!$C$55","v":6952.3904782097488},{"$f":"'[8]2013'!$D$55","v":7838.6759516034372},{"$f":"'[8]2013'!$E$55","v":10034.001646768218},{"$f":"'[8]2013'!$F$55","v":7626.9075765178122},{"$f":"'[8]2013'!$G$55","v":7164.1681538766607}]
["Total",{"$f":"SUM(B64:B67)","v":2544},{"$f":"SUM(C64:C67)","v":6952.3904782097488},7838.6759516034372,10034.001646768218,7626.9075765178122,7164.1681538766607]
["Compensation - Average Yearly Incentive Pay"]
["Executive",{"$f":"'[8]2013'!$B$58","v":14624},{"$f":"'[8]2013'!$C$58","v":15751.475},{"$f":"'[8]2013'!$D$58","v":17693.72},{"$f":"'[8]2013'!$E$58","v":17694},{"$f":"'[8]2013'!$F$58","v":23000},{"$f":"'[8]2013'!$G$58","v":24227}]
["Management",{"$f":"'[8]2013'!$B$59","v":0},{"$f":"'[8]2013'!$C$59","v":0},{"$f":"'[8]2013'!$D$59","v":0},{"$f":"'[8]2013'!$E$59","v":0},{"$f":"'[8]2013'!$F$59","v":0},{"$f":"'[8]2013'!$G$59","v":0}]
["Non-Union",{"$f":"'[8]2013'!$B$60","v":0},{"$f":"'[8]2013'!$C$60","v":0},{"$f":"'[8]2013'!$D$60","v":0},{"$f":"'[8]2013'!$E$60","v":0},{"$f":"'[8]2013'!$F$60","v":0},{"$f":"'[8]2013'!$G$60","v":0}]
["Union",{"$f":"'[8]2013'!$B$61","v":0},{"$f":"'[8]2013'!$C$61","v":0},{"$f":"'[8]2013'!$D$61","v":0},{"$f":"'[8]2013'!$E$61","v":0},{"$f":"'[8]2013'!$F$61","v":0},{"$f":"'[8]2013'!$G$61","v":0}]
["Total",{"$f":"SUM(B70:B73)","v":14624},{"$f":"SUM(C70:C73)","v":15751.475},17693.72,17694,23000,24227]
["Compensation - Average Yearly Benefits"]
["Executive",{"$f":"'[8]2013'!$B$64","v":35496},{"$f":"'[8]2013'!$C$64","v":31262.743999999999},{"$f":"'[8]2013'!$D$64","v":31944.5},{"$f":"'[8]2013'!$E$64","v":34763.663774403467},{"$f":"'[8]2013'!$F$64","v":36060.847999999998},{"$f":"'[8]2013'!$G$64","v":38058.92}]
["Management",{"$f":"'[8]2013'!$B$65","v":22411},{"$f":"'[8]2013'!$C$65","v":19671.437245320492},{"$f":"'[8]2013'!$D$65","v":20705.91026212096},{"$f":"'[8]2013'!$E$65","v":21438.629818594105},{"$f":"'[8]2013'!$F$65","v":23293.208008898775},{"$f":"'[8]2013'!$G$65","v":25141.621666666666}]
["Non-Union",{"$f":"'[8]2013'!$B$66","v":17929},{"$f":"'[8]2013'!$C$66","v":15640.400237827691},{"$f":"'[8]2013'!$D$66","v":17767.833268230457},{"$f":"'[8]2013'!$E$66","v":17666.218656716417},{"$f":"'[8]2013'!$F$66","v":19457.307526881723},{"$f":"'[8]2013'!$G$66","v":20577.951971326165}]
["Union",{"$f":"'[8]2013'!$B$67","v":16220.5},{"$f":"'[8]2013'!$C$67","v":15892.439676484166},{"$f":"'[8]2013'!$D$67","v":15410.529708825268},{"$f":"'[8]2013'!$E$67","v":16558.540037052284},{"$f":"'[8]2013'!$F$67","v":16182.041545408933},{"$f":"'[8]2013'!$G$67","v":17373.307356732104}]
["Total",{"$f":"SUM(B76:B79)","v":92056.5},{"$f":"SUM(C76:C79)","v":82467.02115963235},85828.773239176691,90427.05228676628,94993.405081189427,101151.80099472494]
[]
["Total Compensation",{"$f":"SUM(B52:B55)","v":11550114.129999999},11278653.15,11724919.970000001,12481003.59,12763297.640000001,13328268]
["Total Compensation Capitalized (CGAAP)",{"$f":"'[8]2013'!$B$71","v":5324014},{"$f":"'[8]2013'!$C$71","v":3621377.1287940005},{"$f":"'[8]2013'!$D$71","v":3536039.21},{"$f":"'[8]2013'!$E$71","v":4430940.04},{"$f":"'[8]2013'!$F$71","v":4383043.6636999995}]
["Total Compensation Charged to OM&A (CGAAP)",{"$f":"B82-B83","v":6226100.129999999},{"$f":"C82-C83","v":7657276.0212059999},{"$f":"D82-D83","v":8188880.7600000007},{"$f":"E82-E83","v":8050063.5499999998},{"$f":"F82-F83","v":8380253.9763000011}]
[]
["Total Compensation Capitalized (MCGAAP)",null,null,null,null,null,{"$f":"'[8]2013'!$G$74","v":3680642.2845999999}]
["Total Compensation Charged to OM&A (MCGAAP)",null,null,null,null,null,{"$f":"G82-G86","v":9647625.7153999992}]
[]
["**Total Salary and Wages does not include overtime"]
[]
[]
[]
[]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]
[]
["Note:"]
["1   Please report compensation on a CGAAP and MIFRS basis for your transition year."]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE","index":29,"n_rows":30,"n_cols":10,"rows_kept":30,"cut":false,"hidden":false,"merged":[[29,1,30,6],[17,0,17,1],[18,0,18,1],[19,0,19,1],[23,1,26,6],[27,1,27,6],[28,1,28,6],[8,0,8,8],[9,0,9,8],[11,0,11,4],[14,0,14,1],[15,0,15,1],[16,0,16,1]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,"Page:",5]
[]
[null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTEE"]
[]
["Table 4-1.4 -OM&A  Per Customer and per FTE"]
[null,null,{"$f":"\"Last Rebasing Year (\" & '[7]LDC Info'!E30 & \" Board-Approved)\"","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & '[7]LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"'[7]LDC Info'!E26 -2 & \" Actuals\"","v":"2010 Actuals"},{"$f":"'[7]LDC Info'!E26 -1 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'[7]LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"$I$13","v":"2013 Test Year"},{"$f":"'[7]LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MCGAAP"]
["Number of Customers",null,{"$f":"[9]Summary!J58","v":49630.600267861126},{"$f":"[9]Summary!K58","v":49438.75},{"$f":"[9]Summary!L58","v":49598.916666666664},{"$f":"[9]Summary!M58","v":49795.999999999993},{"$f":"[9]Summary!N58","v":49905.216223764568},{"$f":"[9]Summary!O58","v":50014.728259819756},{"$f":"[9]Summary!O58","v":50014.728259819756},"Customer count calculated by taking an average of Jan 1 to Dec. 31 figures and just metered customers"]
["Total Recoverable OM&A from Appendix 2-I",null,{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!B26","v":11935063},{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!C26","v":11964973.400000002},{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!D26","v":12457521.989999998},{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!E26","v":12100776.23},{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!F26","v":13785463.449999999},{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!G26","v":13417994.9},{"$f":"'[7]App.2-I_OM&A_Summary_Analys'!H26","v":14682415.050000001}]
["OM&A cost per customer",null,{"$f":"IF(C15=0,\"\",C16/C15)","v":240.47790950714511},242.01609870799732,251.16520333945465,243.0069931319785,276.23291697983751,268.28087179231147,293.56182790250978]
["Number of FTEEs",null,{"$f":"'App.2-K_Employee Costs'!B20","v":138.25},{"$f":"'App.2-K_Employee Costs'!C20","v":127.88347087912086},{"$f":"'App.2-K_Employee Costs'!D20","v":130.16461847527472},{"$f":"'App.2-K_Employee Costs'!E20","v":132.81},{"$f":"'App.2-K_Employee Costs'!F20","v":136.57999999999998},{"$f":"'App.2-K_Employee Costs'!G20","v":137.81},{"$f":"'App.2-K_Employee Costs'!G20","v":137.81}]
["Customers/FTEEs",null,{"$f":"IF(C18=0,\"\",C15/C18)","v":358.99168367349819},386.592181617677,381.04760915569517,374.94164596039451,365.39183060305004,362.92524678774947,362.92524678774947]
["OM&A Cost per FTEE",null,{"$f":"IF(C18=0,\"\",C16/C18)","v":86329.569620253169},93561.531586123747,95705.900235603214,91113.441984790305,100933.25120808318,97365.901603657214,106540.99883898121]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[]
[2,"The method of calculating the number of customers must be identified."]
[3,"The method of calculating the number of FTEEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEEs should correspond to mid-year or average of January 1 and December 31 figures."]

{"sheet":"App.2-M_Regulatory_Costs","index":30,"n_rows":47,"n_cols":11,"rows_kept":47,"cut":false,"hidden":false,"merged":[[39,1,39,4],[13,0,13,1],[14,0,14,1],[8,0,8,10],[9,0,9,10],[12,0,12,1]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,null,null,null,null,"Page:",6]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[null,null,null,"on-going","on-going","on-going","on-going","on-going","on-going","on-going"]
[null,null,null,"On-time","On-time","On-time","On-time","On-time","On-time","On-time"]
["Table 4-2.1 - Regulatory Cost Schedule"]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Board Approved)\"","v":"Last Rebasing Year (2009 Board Approved)"},"Most Current Actuals               Year 2011",{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},"Annual % Change","2013 Test Year (CGAAP) and (MCGAAP)","Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",126527,119343,117100,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":-1.8794566920556716E-2},{"$f":"120000","v":120000},{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":2.4765157984628524E-2}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,null,null,null,null,{"$f":"IF(G17=0,\"\",(H17-G17)/G17)","v":""},null,{"$f":"IF(H17=0,\"\",(J17-H17)/H17)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Going",null,4334.29,5000,0.15359147634329962,5000,0]
[4,"Expert Witness costs for regulatory matters",5655,null,"On-Time",null,null,null,"",2750,""]
[5,"Legal costs for regulatory matters",5655,null,"On-Time",null,null,null,"",11250,""]
[6,"Consultants' costs for regulatory matters",5655,null,"On-Time",0,null,56620,"",8750,-0.84546096785588132]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,""]
[8,"Operating expenses associated with other resources allocated to regulatory matters  - Board Costs 2013 COS",5655,null,"On-Time",null,null,null,"",2500,""]
[9,"Other regulatory agency fees or assessments",5655,null,"On-Going",{"$f":"21420","v":21420},{"$f":"800+19703.28","v":20503.28},19570,-4.5518570687226576E-2,20300,3.7301992846193149E-2]
[10,"Any other costs for regulatory matters (Notice of Application - Newspaper Advertisement Costs)",5655,null,"On-Going",0,1512,1550,2.5132275132275131E-2,2000,0.29032258064516131]
[11,"Intervenor costs",5655,null,"On-Time",9523,261.47000000000003,{"$f":"2500","v":2500},8.5613263471908798,8750,2.5]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E16:$E26,$E11,D16:D26)","v":0},null,{"$f":"SUMIF($E16:$E26,$E11,F16:F26)","v":147947},{"$f":"SUMIF($E16:$E26,$E11,G16:G26)","v":145692.57},{"$f":"SUMIF($E16:$E26,$E11,H16:H26)","v":143220},-1.6971146847090467E-2,{"$f":"SUMIF($E16:$E26,$E11,J16:J26)","v":147300},2.8487641390867197E-2]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E16:$E26,$E12,D16:D26)","v":0},null,{"$f":"SUMIF($E16:$E26,$E12,F16:F26)","v":9523},{"$f":"SUMIF($E16:$E26,$E12,G16:G26)","v":261.47000000000003},{"$f":"SUMIF($E16:$E26,$E12,H16:H26)","v":59120},225.10624545836995,{"$f":"SUMIF($E16:$E26,$E12,J16:J26)","v":34000},-0.42489851150202979]
[14,"Total",null,{"$f":"D27+D28","v":0},null,{"$f":"F27+F28","v":157470},{"$f":"G27+G28","v":145954.04},{"$f":"H27+H28","v":202340},0.38632681904522814,{"$f":"J27+J28","v":181300},-0.10398339428684393]
[]
[]
["1","Please identify the resources involved."]
["2","Where a category's costs include both one-time and ongoing costs, the applicant should prove a separate breakdown between one-time and ongoing costs."]
["3","Sum of all ongoing costs identified in rows 1 to 11 inclusive."]
["4","Sum of all one-time costs identified in rows 1 to 11 inclusive."]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application"]
[]
[null,"Table 4-2.2 - One-Time Costs Associated with the 2013 Cost of Service Rate Application"]
[null,null,"Historical Year(s)",{"$f":"H14","v":"2012 Bridge Year"},{"$f":"J14","v":"2013 Test Year (CGAAP) and (MCGAAP)"},"Annualized 2013 Test Year"]
[4,"Expert Witness costs for regulatory matters",0,{"$f":"H19","v":0},11000,{"$f":"J19","v":2750}]
[5,{"$f":"B20","v":"Legal costs for regulatory matters"},0,0,45000,{"$f":"J20","v":11250}]
[6,"Consultants' costs for regulatory matters",0,{"$f":"H21","v":56620},35000,{"$f":"J21","v":8750}]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",0,0,0,0]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",0,{"$f":"H23","v":0},10000,{"$f":"J23","v":2500}]
[11,"Intervenor costs",null,{"$f":"H26","v":2500},35000,{"$f":"J26","v":8750}]

{"sheet":"App.2-N_Corp_Cost_Allocation 09","index":31,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[[16,6,17,6],[26,0,26,1],[26,2,28,2],[26,3,28,3],[26,5,27,5],[26,4,27,4],[27,0,28,0],[27,1,28,1],[23,0,23,5],[14,0,14,5],[8,0,8,5],[9,0,9,5],[33,1,34,5],[17,0,18,0],[17,1,18,1],[16,2,18,2],[16,3,18,3],[16,0,16,1],[16,4,17,4],[16,5,17,5],[11,0,11,2]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,"Page:",3]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Table 4-2.15 - Shared Serivces"]
[null,"Year:","2009 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",165797,159804.3373493976]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",128511.44,128511.44]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Energy Services Inc.","Administrative Costs","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",47441.57,45726.814457831322]
[]
["Corporate Cost Allocation"]
[]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","N/A","N/A","N/A","N/A"]
["Thunder Bay Hydro Utility Services Inc.","Thunder Bay Hydro Electricity Distribution Inc.","N/A","N/A","N/A","N/A"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-N_Corp_Cost_Allocatio 10","index":32,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[8,0,8,5],[9,0,9,5],[14,0,14,5],[16,0,16,1],[16,2,18,2],[16,3,18,3],[16,4,17,4],[16,5,17,5],[11,0,11,2],[26,1,27,1],[32,1,33,5],[16,6,17,6],[17,0,18,0],[17,1,18,1],[23,0,23,5],[25,0,25,1],[25,2,27,2],[25,3,27,3],[25,4,26,4],[25,5,26,5],[26,0,27,0]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Table 4-2.16 - Shared Serivces"]
[null,"Year:","2010 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",231877,223495.90361445784]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",83947.14,83947.14]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Energy Services Inc.","Administrative Costs","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",1271,1225.0602409638554]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","N/A","N/A","N/A","N/A"]
["Thunder Bay Hydro Utility Services Inc.","Thunder Bay Hydro Electricity Distribution Inc.","N/A","N/A","N/A","N/A"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-N_Corp_Cost_Allocatio 11","index":33,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[8,0,8,5],[9,0,9,5],[14,0,14,5],[16,0,16,1],[16,2,18,2],[16,3,18,3],[16,4,17,4],[16,5,17,5],[11,0,11,2],[26,1,27,1],[32,1,33,5],[16,6,17,6],[17,0,18,0],[17,1,18,1],[23,0,23,5],[25,0,25,1],[25,2,27,2],[25,3,27,3],[25,4,26,4],[25,5,26,5],[26,0,27,0]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Table 4-2.17 - Shared Serivces"]
[null,"Year:","2011 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",273837,263939.27710843371]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",1624.87,1624.87]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",84101.34,84101.34]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","N/A","N/A","N/A","N/A"]
["Thunder Bay Hydro Utility Services Inc.","Thunder Bay Hydro Electricity Distribution Inc.","N/A","N/A","N/A","N/A"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-N_Corp_Cost_Allocatio 12","index":34,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[8,0,8,5],[9,0,9,5],[14,0,14,5],[16,0,16,1],[16,2,18,2],[16,3,18,3],[16,4,17,4],[16,5,17,5],[11,0,11,2],[26,1,27,1],[32,1,33,5],[16,6,17,6],[17,0,18,0],[17,1,18,1],[23,0,23,5],[25,0,25,1],[25,2,27,2],[25,3,27,3],[25,4,26,4],[25,5,26,5],[26,0,27,0]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Table 4-2.18 - Shared Serivces"]
[null,"Year:","2012 Bridge Year"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",201226,193952.77108433735]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",1500,1500]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",86720,86720]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","N/A","N/A","N/A","N/A"]
["Thunder Bay Hydro Utility Services Inc.","Thunder Bay Hydro Electricity Distribution Inc.","N/A","N/A","N/A","N/A"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-N_Corp_Cost_Allocatio 13","index":35,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[8,0,8,5],[9,0,9,5],[14,0,14,5],[16,0,16,1],[16,2,18,2],[16,3,18,3],[16,4,17,4],[16,5,17,5],[11,0,11,2],[26,1,27,1],[32,1,33,5],[16,6,17,6],[17,0,18,0],[17,1,18,1],[23,0,23,5],[25,0,25,1],[25,2,27,2],[25,3,27,3],[25,4,26,4],[25,5,26,5],[26,0,27,0]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Table 4-2.19 - Shared Serivces"]
[null,"Year:","2013 Test Year"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",253703,244533.01204819276]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",1500,1500]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",88895,88895]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","N/A","N/A","N/A","N/A"]
["Thunder Bay Hydro Utility Services Inc.","Thunder Bay Hydro Electricity Distribution Inc.","N/A","N/A","N/A","N/A"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-N_Corp_Cost_Variances","index":36,"n_rows":34,"n_cols":9,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,1,34,6],[17,4,18,4],[14,7,14,8],[17,8,18,8],[17,7,18,7],[24,0,24,6],[26,0,26,1],[26,2,28,2],[26,3,28,3],[26,4,27,4],[27,0,28,0],[27,1,28,1],[8,0,8,6],[9,0,9,6],[14,0,14,6],[17,0,17,1],[17,2,19,2],[17,3,19,3],[17,6,18,6],[17,5,18,5],[18,0,19,0],[18,1,19,1],[13,0,13,2],[15,0,15,2]]}
[null,null,null,null,null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"2012-11-08"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[null,"Year:","Variance Analysis"]
[]
[]
[null,null,null,null,null,null,null,"Variance"]
["Table 4-2.20 - Shared Serivces and Corporate Cost Allocation",null,null,null,"A","B","C","C  -  A","C  -  B"]
[null,null,null,null,"2009 Board Approved","2011 Actuals","2013 Test Year","Test Year vs. 2009 BA","Test Year vs. 2011 Actuals"]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Price for the Service","Price for the Service","Price for the Service","Price for the Service"]
["From","To"]
[null,null,null,null,"$","$","$","$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (3.75% EB-2008-0245)",63000,273837,253703,{"$f":"G21-E21","v":190703},{"$f":"G21-F21","v":-20134}]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",null,1625,1500,{"$f":"G22-E22","v":1500},{"$f":"G22-F22","v":-125}]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",null,84101,88895,{"$f":"G23-E23","v":88895},{"$f":"G23-F23","v":4794}]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated"]
["From","To"]
[null,null,null,null,"%"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","N/A","N/A","N/A"]
["Thunder Bay Hydro Utility Services Inc.","Thunder Bay Hydro Electricity Distribution Inc.","N/A","N/A","N/A"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-OA Capital Structure 09","index":37,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[40,2,40,14],[7,0,7,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14],[9,2,9,14],[10,2,10,14],[14,0,15,0],[15,4,15,8],[18,2,18,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2012-11-08"]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[null,null,null,null,null,null,null,null,2009]
[]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.52700000000000002,null,null,null,{"$f":"$I$31*E22","v":38998630.089632004},null,0,{"$f":"'[4]Debt & Capital Structure'!G51","v":0},null,null,{"$f":"K22*I22","v":0}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":2960047.8246400007},null,1.3299999999999999E-2,{"$f":"'[4]Debt & Capital Structure'!G52","v":0},null,null,{"$f":"K23*I23","v":39368.63606771201}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.56700000000000006},null,null,null,{"$f":"SUM(I22:I23)","v":41958677.914272003},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":9.3827160493827153E-4},null,null,null,{"$f":"SUM(O22:O23)","v":39368.63606771201}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.433,null,null,null,{"$f":"$I$31*E27","v":32042517.701728005},null,3.7499999999999999E-2,null,null,null,{"$f":"K27*I27","v":1201594.4138148001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.433},null,null,null,{"$f":"SUM(I27:I28)","v":32042517.701728005},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":3.7499999999999999E-2},null,null,null,{"$f":"SUM(O27:O28)","v":1201594.4138148001}]
[]
[7,null,"Total",null,1,null,null,null,74001195.616000012,null,{"$f":"(K24*E24)+(K29*E29)","v":1.67695E-2},null,null,null,{"$f":"O24+O29","v":1240963.0498825121}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure  10","index":38,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[7,0,7,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2012-11-08"]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[null,null,null,null,null,null,null,null,2010]
[]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":42351109.16988001},null,0,{"$f":"'[4]Debt & Capital Structure'!G51","v":0},null,null,{"$f":"K22*I22","v":0}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3025079.2264200002},null,1.3299999999999999E-2,{"$f":"'[4]Debt & Capital Structure'!G52","v":0},null,null,{"$f":"K23*I23","v":40233.553711385997}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":45376188.39630001},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":8.8666666666666657E-4},null,null,null,{"$f":"SUM(O22:O23)","v":40233.553711385997}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":30250792.264200002},null,3.7499999999999999E-2,null,null,null,{"$f":"K27*I27","v":1134404.7099075001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":30250792.264200002},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":3.7499999999999999E-2},null,null,null,{"$f":"SUM(O27:O28)","v":1134404.7099075001}]
[]
[7,null,"Total",null,1,null,null,null,75626980.660500005,null,{"$f":"(K24*E24)+(K29*E29)","v":1.5531999999999999E-2},null,null,null,{"$f":"O24+O29","v":1174638.263618886}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 11","index":39,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[7,0,7,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,2]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2012-11-08"]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[null,null,null,null,null,null,null,null,2011]
[]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":43864607.529120006},null,0,{"$f":"'[4]Debt & Capital Structure'!G51","v":0},null,null,{"$f":"K22*I22","v":0}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3133186.25208},null,1.3299999999999999E-2,{"$f":"'[4]Debt & Capital Structure'!G52","v":0},null,null,{"$f":"K23*I23","v":41671.377152663998}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":46997793.781200007},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":8.8666666666666657E-4},null,null,null,{"$f":"SUM(O22:O23)","v":41671.377152663998}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":31331862.520800002},null,3.7499999999999999E-2,null,null,null,{"$f":"K27*I27","v":1174944.8445300001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":31331862.520800002},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":3.7499999999999999E-2},null,null,null,{"$f":"SUM(O27:O28)","v":1174944.8445300001}]
[]
[7,null,"Total",null,1,null,null,null,78329656.302000001,null,{"$f":"(K24*E24)+(K29*E29)","v":1.5531999999999999E-2},null,null,null,{"$f":"O24+O29","v":1216616.221682664}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 12","index":40,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[7,0,7,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,2]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2012-11-08"]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[null,null,null,null,null,null,null,null,2012]
[]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":48510482.689760007},null,6.8660350870015877E-3,{"$f":"'[4]Debt & Capital Structure'!G51","v":0},null,null,{"$f":"K22*I22","v":333074.67623527534}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3465034.4778400003},null,1.3299999999999999E-2,{"$f":"'[4]Debt & Capital Structure'!G52","v":0},null,null,{"$f":"K23*I23","v":46084.958555272002}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":51975517.167600006},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":7.2949660812014821E-3},null,null,null,{"$f":"SUM(O22:O23)","v":379159.63479054737}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":34650344.778400004},null,3.7499999999999999E-2,null,null,null,{"$f":"K27*I27","v":1299387.9291900001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":34650344.778400004},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":3.7499999999999999E-2},null,null,null,{"$f":"SUM(O27:O28)","v":1299387.9291900001}]
[]
[7,null,"Total",null,1,null,null,null,86625861.94600001,null,{"$f":"(K24*E24)+(K29*E29)","v":1.9376979648720889E-2},null,null,null,{"$f":"O24+O29","v":1678547.5639805475}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 13","index":41,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[7,0,7,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,3]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2012-11-08"]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[null,null,null,null,null,null,null,null,2013]
[]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":52860237.170572132},null,1.8947793854373316E-2,{"$f":"'[4]Debt & Capital Structure'!G103","v":0},null,null,{"$f":"K22*I22","v":1001584.8770012825}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3775731.2264694376},null,2.0799999999999999E-2,{"$f":"'[4]Debt & Capital Structure'!G104","v":0},null,null,{"$f":"K23*I23","v":78535.209510564295}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":56635968.397041567},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":1.9071274264081759E-2},null,null,null,{"$f":"SUM(O22:O23)","v":1080120.0865118469}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":37757312.264694378},null,7.0000000000000007E-2,null,null,null,{"$f":"K27*I27","v":2643011.8585286066}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":37757312.264694378},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":7.0000000000000007E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2643011.8585286066}]
[]
[7,null,"Total",null,1,null,null,null,94393280.661735937,null,{"$f":"(K24*E24)+(K29*E29)","v":3.9442764558449063E-2},null,null,null,{"$f":"O24+O29","v":3723131.9450404532}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments 09-11","index":42,"n_rows":39,"n_cols":11,"rows_kept":39,"cut":false,"hidden":false,"merged":[[38,1,38,10],[9,0,9,10],[10,0,10,10],[10,11,10,13],[12,0,12,10],[37,1,37,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2009]
[null,null,null,"The following is the Debt Instruments from 2009-2011 (4)"]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory Note (5) ","The Corporation of the City of Thunder Bay","Affiliated","Variable Rate","2000-10-30",null,33490500,0,{"$f":"H17*I17","v":0}]
[2,"Smart Meter Program (6) ","TD Commercial Banking","Third-Party","Fixed Rate","2009-07-03",15,8000000,5.2699999999999997E-2,{"$f":"H18*I18","v":421600}]
[3,null,null,null,null,null,null,null,null,0]
[4]
[5]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":41490500},{"$f":"IF(H30=0,\"\",J30/H30)","v":1.0161362239548812E-2},{"$f":"SUM(J17:J28)","v":421600}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]
[4,"This table is applicable to each of the historical years 2009 through 2011. "]
[5,"The Promissory Note is due on demand; however, under Thunder Bay Hydro's existing bank debt covenants, The Corporation of the City of Thunder Bay debt has restrictions as to repayments. "]
[6,"Thunder Bay Hydro obtained financing for the Smart Meter Initiative on July 1, 2009.  Given that Thunder Bay Hydro incurred this debt specifically for the purposes of funding 100% of the Smart Meter Program as outlined in EB-2012-0015, this debt instrument was not included in Thunder Bay Hydro's 2009 Cost of Service Application ."]

{"sheet":"App.2-OB_Debt Instruments 12","index":43,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,1,37,10],[38,1,38,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[36,1,36,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2012]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory Note (4) ","The Corporation of the City of Thunder Bay","Affiliated","Variable Rate","2000-10-30",null,33490500,0,{"$f":"H17*I17","v":0}]
[2,null,null,null,null,null,null,null,null,{"$f":"H18*I18","v":0}]
[3,null,null,null,null,null,null,null,null,0]
[4,"Smart Meter Financing ","TD Commercial Bank","Third-Party","Fixed Rate","2009-07-03",115,6688761,5.2699999999999997E-2,352497.7047]
[5]
[6,"Infrastructure Financing (5)","Yet to be determined","Third-Party","Fixed Rate","2012-08-15",25,5800000,3.8390000000000001E-2,{"$f":"H22*I22*1.5485/12","v":28732.675583333334}]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":45979261},{"$f":"IF(H30=0,\"\",J30/H30)","v":8.2913551021042593E-3},{"$f":"SUM(J17:J28)","v":381230.38028333336}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]
[4,"The Promissory Note is due on demand; however, under Thunder Bay Hydro's existing bank debt covenants, The Corporation of the City of Thunder Bay debt has restrictions as to repayments.  "]
[5,"The budget used the Infrastructure Ontario interest rate for a 25 year loan and assumed an September draw amount of $3,000,000 and a December draw of $2,800,000. "]

{"sheet":"App.2-OB_Debt Instruments 13","index":44,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory Note (4) ","The Corporation of the City of Thunder Bay","Affiliated","Variable Rate","2000-10-30",null,31452941,0,{"$f":"H17*I17","v":0}]
[2,"2012 Infrastructure Financing","Yet to be determined","Third-Party","Fixed Rate","2012-11-01",25,5800000,4.41E-2,{"$f":"H18*I18","v":255780}]
[3,"2013 Infrastructure Financing","Yet to be determined","Third-Party","Fixed Rate","2013-10-01",25,6150000,4.41E-2,271215]
[4,"Smart Meter Financing in Rate Base","TD Commercial Bank","Third-Party","Fixed Rate","2009-07-03",15,6688761,5.2699999999999997E-2,352497.7047]
[5,"Annualization of Debt in Rebasing Year to achieve average interest coverage","N/A","Third-Party","Fixed Rate","2013-01-01",null,2768526.0770975058,4.41E-2,122092]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":52860228.077097505},{"$f":"IF(H30=0,\"\",J30/H30)","v":1.8947793854373316E-2},{"$f":"SUM(J17:J28)","v":1001584.7047}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]
[4,"The Promissory Note is due on demand; however, under Thunder Bay Hydro's existing bank debt covenants, The Corporation of the City of Thunder Bay debt has restrictions as to repayments. "]
[null,"The Corporation of the City of Thunder Bay has approved the conversion of a portion of the debt (currently in the amount of $33,490,500) to be converted to an equity holding or contributed capital.  "]
[null,"The amount to be converted has been calculated such that the weighted debt calculated above equals the \"deemed debt\" or 56% of Thunder Bay Hydro's rate base such that the actual funding "]
[null,"of interest matches the OEB Capital Structure. "]

{"sheet":"App.2-P_Cost_Allocation","index":45,"n_rows":113,"n_cols":6,"rows_kept":113,"cut":false,"hidden":false,"merged":[[109,0,109,1],[117,0,119,5],[103,0,103,1],[104,0,104,1],[105,0,105,1],[106,0,106,1],[107,0,107,1],[112,0,115,5],[108,0,108,1],[102,0,102,1],[97,0,99,1],[97,2,97,4],[97,5,98,5],[100,0,100,1],[83,0,83,1],[84,0,84,1],[85,0,85,1],[65,0,66,5],[101,0,101,1],[68,0,69,5],[90,0,91,5],[93,0,93,5],[86,0,86,1],[81,0,81,1],[82,0,82,1],[73,0,75,1],[73,5,75,5],[74,3,75,3],[74,4,75,4],[76,0,76,1],[78,0,78,1],[79,0,79,1],[80,0,80,1],[60,0,61,5],[52,0,52,1],[53,0,53,1],[54,0,54,1],[55,0,55,1],[56,0,56,1],[44,3,45,3],[44,4,45,4],[44,5,45,5],[63,0,63,5],[77,0,77,1],[77,8,80,9],[30,0,31,4],[33,0,35,4],[37,0,38,4],[8,0,8,5],[9,0,9,5],[50,0,50,1],[51,0,51,1],[44,0,45,1],[44,2,45,2],[47,0,47,1],[48,0,48,1],[49,0,49,1],[46,0,46,1],[41,1,41,5],[43,0,43,1]]}
[null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-P"]
["Cost Allocation"]
[]
["Please complete the following four tables."]
[]
["A)  Allocated Costs"]
[]
["Classes","Costs Allocated from Previous Study","%","Costs Allocated in Test Year Study                    (Column 7A)","%"]
["Residential",8923556.1502674781,{"$f":"IF(B$27=0,\"\",B17/B$27)","v":0.50977534146365244},12487365.496073799,{"$f":"IF(D$27=0,\"\",D17/D$27)","v":0.57670929699553464}]
["GS < 50 kW",2618490.3521831576,0.14958630740093878,3376980.234582148,0.15596051045883283]
["GS > 50 kW to 999 kW",2920602.2773230476,0.16684503331749084,3963734.8168729329,0.18305884619411827]
["GS > 1,000 kW to 4,999 kW",1959071.7400756318,0.11191574843386984,1396952.5481852826,6.451605202501344E-2]
["Street Lighting",1022367.5728072296,5.8404717777626028E-2,357756.38030032505,1.652241464731195E-2]
["Sentinel Lighting",11327.020205111679,6.4707785725687608E-4,15231.006992767752,7.034200559032992E-4]
["Unmetered Scattered Load (USL)",49464.83022546838,2.8257737491654499E-3,54769.858901326283,2.5294596232856058E-3]
[null,null,{"$f":"IF(B$27=0,\"\",B24/B$27)","v":0},null,{"$f":"IF(D$27=0,\"\",D24/D$27)","v":0}]
[null,null,0,null,0]
[null,null,{"$f":"IF(B$27=0,\"\",B26/B$27)","v":0},null,{"$f":"IF(D$27=0,\"\",D26/D$27)","v":0}]
["Total",{"$f":"SUM(B17:B26)","v":17504879.94308712},{"$f":"SUM(C17:C26)","v":1.0000000000000004},{"$f":"SUM(D17:D26)","v":21652790.341908582},{"$f":"SUM(E17:E26)","v":1}]
[]
["Notes"]
[]
["1     Customer Classification - If proposed rate classes differ from those in place in the previous Cost Allocation study, modify the rate classes to match the current application as closely as possible."]
[]
[]
["2     Host Distributors -  Provide information on embedded distributor(s) as a separate class, if applicable.   If embedded distributor(s) are billed as customers in a General Service class, include the allocated cost and revenue of the embedded distributor(s) in the applicable class.  Also complete Appendix 2-Q."]
[]
[]
["  "]
["3     Class Revenue Requirements - If using the Board-issued model, in column 7A enter the results from Worksheet O-1, Revenue Requirement (row 40 in the 2013 model).  This excludes costs in deferral and variance accounts.  Note to Embedded Distributor(s), it also does not include Account 4750 - Low Voltage (LV) Costs. "]
[]
[]
[]
["B)  Calculated Class Revenues"]
[]
[null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
["Classes (same as previous table)",null,"Load Forecast (LF) X current approved rates","L.F. X current approved rates X (1 + d)","LF X proposed rates","Miscellaneous Revenue"]
[]
[{"$f":"A17","v":"Residential"},null,10514948.895929594,11408884.699745152,11408884.699745152,1117352.5159113787]
["GS < 50 kW",null,2971707.6316902582,3224349.4539884357,3224349.4539884347,250293.12842886359]
["GS > 50 kW to 999 kW",null,2455694.6637579119,2664467.2792883399,3202670.3249907899,261634.51750758706]
["GS > 1,000 kW to 4,999 kW",null,1560123.1968151212,1692758.171820668,1589025.486134205,87317.571688133961]
["Street Lighting",null,748503.99707124685,812138.59281712468,400628.41595914669,28679.240401243413]
["Sentinel Lighting",null,13317.403282846019,14449.591724864542,14449.591724864544,1781.7347471800306]
["Unmetered Scattered Load (USL)",null,77424.706444678988,84007.022523989697,61047.009365978083,4676.821315613458]
[0]
[]
[{"$f":"A26","v":0}]
[{"$f":"A27","v":"Total"},null,{"$f":"SUM(C47:C56)","v":18341720.49499166},{"$f":"SUM(D47:D56)","v":19901054.811908573},{"$f":"SUM(E47:E56)","v":19901054.981908571},{"$f":"SUM(F47:F56)","v":1751735.53}]
[]
["Notes:"]
[]
["1     Columns 7B to 7D - LF means Load Forecast of Annual Billing Quantities (i.e. customers or connections X 12, (kWh or kW, as applicable).  Revenue Quantities should be net of Transfomrer Ownership Allowance.  Exclude revenue from rate adders and rate riders.  "]
[]
[]
["2     Columns 7C and 7D - Column total in each column should equal the Base Revenue Requirement"]
[]
["3     Columns 7C - The Board cost allocation model calculates \"1+d\" in worksheet O-1, cell C21. \"d\" is defined as Revenue Deficiency/ Revenue at Current Rates."]
[]
[]
["4     Columns 7E - If using the Board-issued Cost Allocation model, enter Miscellaneous Revenue as it appears in Worksheet O-1, row 19."]
[]
[]
["C)  Rebalancing Revenue-to-Cost (R/C) Ratios"]
[]
["Class",null,"Previously Approved Ratios","Status Quo Ratios","Proposed Ratios","Policy Range"]
[null,null,"Most Recent Year:","(7C + 7E) / (7A)","(7D + 7E) / (7A)"]
[null,null,2012]
[null,null,"%","%","%","%"]
[{"$f":"A47","v":"Residential"},null,1.1087796744922722,{"$f":"IF(D17=0,\"\",(D47+F47)/D17*100)","v":100.31128839461736},{"$f":"IF(D17=0,\"\",(E47+F47)/D17*100)","v":100.31128839461736},"85 - 115"]
["GS < 50 kW",null,1.1431552858493892,102.8920023527243,102.89200235272429,"80 - 120"]
["GS > 50 kW to 999 kW",null,0.80000001192092896,73.821835515837691,87.400015453895435,"80 - 120"]
["GS > 1,000 kW to 4,999 kW",null,0.73139804544655562,127.4256413234091,120,"80 - 120"]
["Street Lighting",null,0.69999998807907104,235.02525168454812,120.00000000000001,"70 - 120"]
["Sentinel Lighting",null,1.0793551879341374,106.56765163164728,106.56765163164728,"80 - 120"]
["Unmetered Scattered Load (USL)",null,1.1367551773223215,161.9208915607698,120,"80 - 120"]
[0,null,null,"",""]
[null,null,null,"",""]
[{"$f":"A56","v":0},null,null,"",""]
[]
["Notes"]
[]
["1     Previously Approved Revenue-to-Cost Ratios - For most applicants, Most Recent Year would be the third year of the IRM 3 period,  e.g. if the applicant rebased in 2009 with further adjustments over 2 years, the Most recent year is 2011.  For applicants that have had rates adjusted only under IRM 2, the Most Recent Year is 2006, and the applicant should enter the ratios from their Informational Filing."]
[]
[]
["2     Status Quo Ratios - The Board's updated Cost Allocation Model yields the Status Quo Ratios in Worksheet O-1.  Status Quo means \"Before Rebalancing\"."]
[]
["D)  Proposed Revenue-to-Cost Ratios"]
[]
["Class",null,"Proposed Revenue-to-Cost Ratios",null,null,"Policy Range"]
[null,null,2013,2014,2015]
[null,null,"%","%","%","%"]
[{"$f":"A78","v":"Residential"},null,{"$f":"'[6]Cost Allocation Study'!$H$5*100","v":100.31128839461736},"No Change","No Change",{"$f":"F78","v":"85 - 115"}]
[{"$f":"A79","v":"GS < 50 kW"},null,{"$f":"+'[6]Cost Allocation Study'!$H$6*100","v":102.8920023527243},"No Change","No Change",{"$f":"F79","v":"80 - 120"}]
[{"$f":"A80","v":"GS > 50 kW to 999 kW"},null,{"$f":"+'[6]Cost Allocation Study'!$H$7*100","v":87.400015453895435},"No Change","No Change",{"$f":"F80","v":"80 - 120"}]
[{"$f":"A81","v":"GS > 1,000 kW to 4,999 kW"},null,{"$f":"'[6]Cost Allocation Study'!$H$8*100","v":120},"No Change","No Change",{"$f":"F81","v":"80 - 120"}]
[{"$f":"A82","v":"Street Lighting"},null,{"$f":"'[6]Cost Allocation Study'!$H$11*100","v":120},"No Change","No Change",{"$f":"F82","v":"70 - 120"}]
["Sentinel Lighting",null,{"$f":"'[6]Cost Allocation Study'!$H$10*100","v":106.56765163164728},"No Change","No Change","80 - 120"]
["Unmetered Scattered Load (USL)",null,{"$f":"'[6]Cost Allocation Study'!$H$12*100","v":120},"No Change","No Change","80 - 120"]
[0,null,{"$f":"E85","v":""},null,null,{"$f":"F85","v":0}]
[null,null,"",null,null,{"$f":"F86","v":0}]
[0,null,""]
[]
["Note"]
["1     The applicant should complete Table D if it is applying for approval of a revenue to cost ratio in 2012 that is outside the Board’s policy range for any customer class. Table (d) will show the information that the distributor would likely enter in the IRM model) in 2013.  In 2013 Table (d), enter the planned ratios for the classes that will be ‘Change’ and ‘No Change’ in 2013 (in the current Revenue Cost Ratio Adjustment Workform, Worksheet C1.1 ‘Decision – Cost Revenue Adjustment’, column d), and enter TBD for class(es) that will be entered as ‘Rebalance’. "]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":46,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":true,"merged":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[14,0,14,1],[14,2,14,3],[59,3,60,3],[59,4,60,4],[54,4,55,4],[8,0,8,6],[9,0,9,6],[16,0,16,1],[16,2,16,3],[54,3,55,3]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors*"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row in Appendix 2-P.)"]
[]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C24+D24","v":0}]
["Low Voltage Line",null,null,null,null,0]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A22","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",null,null,null,null,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":0}]
["Low Voltage Line",null,null,null,null,{"$f":"IF(D36=0,0,(C36/B36)*(E36/D36))","v":0}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D37=0,0,(C37/B37)*(E37/D37))","v":0}]
["TS (owned by host)",null,null,null,null,{"$f":"IF(D38=0,0,(C38/B38)*(E38/D38))","v":0}]
["add rows if necessary ",null,null,null,null,{"$f":"IF(D39=0,0,(C39/B39)*(E39/D39))","v":0}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A33","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$55*(F24+B24*E$60)*F35","v":0},{"$f":"(B44-(B$55*C$55*F35*(F24+B24*E58)+B$56*C$56*F35*(F24+B24*E$58)))*E$58/(1-E$58)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E35=0,0,(D44/E35))","v":0}]
["Low Voltage Line",{"$f":"E$55*(F25+B25*E$60)*F36","v":0},{"$f":"(B45-(B$55*C$55*F36*(F25+B25*E59)+B$56*C$56*F36*(F25+B25*E59)))*E$58/(1-E$58)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E36=0,0,(D45/E36))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$55*(F26+B26*E$60)*F37","v":0},{"$f":"(B46-(B$55*C$55*F37*(F26+B26*E60)+B$56*C$56*F37*(F26+B26*E$60)))*E$58/(1-E$58)","v":0},{"$f":"E26*F37","v":0},{"$f":"B26*F37","v":0},{"$f":"SUM(B46:E46)","v":0},{"$f":"IF(E37=0,0,(D46/E37))","v":0}]
["TS (owned by host)",{"$f":"E$55*(F27+B27*E$60)*F38","v":0},{"$f":"(B47-(B$55*C$55*F38*(F27+B27*E61)+B$56*C$56*F38*(F27+B27*E61)))*E$58/(1-E$58)","v":0},{"$f":"E27*F38","v":0},{"$f":"B27*F38","v":0},{"$f":"SUM(B47:E47)","v":0},{"$f":"IF(E38=0,0,(D47/E38))","v":0}]
["add rows if necessary ",{"$f":"E$55*(F28+B28*E$60)*F39","v":0},{"$f":"(B48-(B$55*C$55*F39*(F28+B28*I62)+B$56*C$56*F39*(F28+B28*I62)))*E$58/(1-E$58)","v":0},{"$f":"E28*F39","v":0},{"$f":"B28*F39","v":0},{"$f":"SUM(B48:E48)","v":0},{"$f":"IF(E39=0,0,(D48/E39))","v":0}]
[]
["Total",null,null,null,null,{"$f":"SUM(F44:F48)","v":0},{"$f":"SUM(G44:G48)","v":0}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",null,null,"Weighted Average Cost of Capital",{"$f":"IF(B61=0%,0,SUMPRODUCT(B55:B59,C55:C59)/B61)","v":0}]
["Short-term Debt"]
[]
["Common Equity",null,null,"Tax/PILs Rate"]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor"]
["Total",{"$f":"SUM(B55:B59)","v":0}]

{"sheet":"App.2-R_Loss Factors","index":47,"n_rows":74,"n_cols":8,"rows_kept":74,"cut":false,"hidden":false,"merged":[[58,1,59,7],[61,1,62,7],[33,1,35,7],[72,1,72,7],[64,1,64,7],[66,1,66,7],[68,1,70,6],[53,1,53,7],[16,1,16,7],[25,1,25,7],[27,1,27,7],[55,1,56,7],[37,1,40,7],[44,1,46,7],[48,1,51,7],[8,0,8,7],[9,0,9,7],[11,0,11,7],[14,0,15,1],[14,2,14,6],[14,7,15,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[]
["Table 8-1.9 -Line Loss Calculation"]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2007},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2008},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2011}]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",1074730324.4930925,1046425967.3615692,1013620980.6260793,981474625.60289323,996978409.87962341,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":1022646061.5926516}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",1069209445.0419999,1041068319.6454999,1007898659.0911539,975397924,991412278.3488462,{"$f":"IF(SUM(C19:G19)=0,0,AVERAGE(C19:G19))","v":1016997325.2255001}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(C20:G20)=0,0,AVERAGE(C20:G20))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C19-C20","v":1069209445.0419999},{"$f":"D19-D20","v":1041068319.6454999},1007898659.0911539,975397924,991412278.3488462,1016997325.2255001]
["D","\"Retail\" kWh delivered by distributor",1031531517.5800011,1005783317.449999,976849071.41999924,944456544.17999911,958150424.88999987,{"$f":"IF(SUM(C22:G22)=0,0,AVERAGE(C22:G22))","v":983354175.10399973}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(C23:G23)=0,0,AVERAGE(C23:G23))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C22-C23","v":1031531517.5800011},1005783317.449999,976849071.41999924,944456544.17999911,958150424.88999987,983354175.10399973]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C24=0,\"\",C21/C24)","v":1.036526200915695},{"$f":"IF(D24=0,\"\",D21/D24)","v":1.0350821112095598},1.0317854503623771,1.0327610412683041,1.0347146466721704,1.034212647867125]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,{"$f":"IF(SUM(C27:G27)=0,0,AVERAGE(C27:G27))","v":1.0044999999999999}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C25=\"\",\"\",C25*C27)","v":1.0411905688198155},1.0397399807100027,1.0364284848890077,1.0374084659540115,1.0393708625821951,1.038866604782527]
[]
["Notes"]
[]
[]
["A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
["A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded with the host distributor, kWh pertains to an actual or virtual meter at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
["B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
["D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[]
["G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
["H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":48,"n_rows":88,"n_cols":8,"rows_kept":88,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[25,0,28,7],[30,0,31,7],[50,2,51,7],[58,2,60,7],[62,0,63,7],[33,1,34,7],[36,1,38,7],[40,1,43,7],[45,1,48,7],[53,2,56,7],[87,0,90,7],[80,1,82,7],[84,1,85,7],[65,1,66,7],[72,1,74,7],[76,1,78,7],[68,1,70,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,4936080,2913896,null,2022184,null,2022184]
[2010,null,5157484,3152713,null,2004771,null,2004771]
[2011,null,5157484,3378730,null,1778754,null,1778754]
[2012,"(1)",5157484,3590043,null,1567441,null,1567441]
[]
["Notes:"]
[]
["(1)","For 2012, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the Board's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters   which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-T_1592_Tax_Variance","index":49,"n_rows":55,"n_cols":5,"rows_kept":55,"cut":false,"hidden":false,"merged":[[18,0,18,2],[19,0,19,2],[20,0,20,2],[25,0,25,2],[46,1,47,4],[34,0,34,2],[43,1,44,4],[26,0,26,2],[27,0,27,2],[29,0,29,2],[30,0,30,2],[41,0,42,0],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[8,0,8,4],[9,0,9,4],[11,0,11,4],[14,0,16,2],[17,0,17,2],[13,0,13,2],[28,0,28,2],[54,1,55,4],[38,0,39,0],[43,0,44,0],[46,0,47,0],[49,0,52,0],[54,0,55,0],[38,1,39,4],[41,1,41,4],[49,1,52,4],[31,0,31,2],[32,0,32,1],[33,0,33,1]]}
[null,null,"File Number:",null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,"Exhibit:",null,9]
[null,null,"Tab:",null,2]
[null,null,"Schedule:",null,1]
[null,null,"Page:",null,9]
[]
[null,null,"Date:",null,"2012-11-08"]
[]
["Appendix 2-T"]
["Deferred PILs Account 1592 Balances"]
[]
["The following table should be completed based on the information requested below, in accordance with the notes following the table. An explanation should be provided for any blank entries."]
[]
["Table 9-2.2 - Deferred PILs Account 1592 Balances"]
["Tax Item",null,null,null,"Principal as of"]
[null,null,null,null,"December 31,"]
[null,null,null,null,2011]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from May 1, 2006 to April 30, 2007"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from January 1, 2006 to April 30, 2006 (4/12ths of the approved grossed-up proxy), if not recorded in PILs account 1562"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2007"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2008"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2009"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2006"]
["Capital Cost Allowance class changes from 2006 EDR application for 2007"]
["Capital Cost Allowance class changes from 2006 EDR application for 2008"]
["Capital Cost Allowance class changes from 2006 EDR application for 2009"]
["Capital Cost Allowance class changes from 2006 EDR application for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2011"]
["PILs Tax Variance for 2006 and Subsequent Years - Sub-Account HST/OVAT Input Tax Credits (ITCs) - Represents 100% of the account balances as at December 31, 2011",null,null,null,-179927.85]
["Carrying Charges as at Dec. 31, 2011",null,null,null,-1414.01]
["Carrying Charges calculated from Jan. 1/12 to April 30/13",null,null,null,-3526.59]
["Subtotal",null,null,null,-184868.45]
["To be refunded back to customers (50%)",null,null,null,-92434.225000000006]
[]
[]
["Notes:"]
[]
[1,"Revise the deferral and variance account continuity schedule to include account 1592 as a group 2 account and enter all relevant information for transactions, adjustments, etc., for all relevant years."]
[]
[]
[2,"Describe each type of tax item that has been recorded in account 1592."]
[]
[3,"Provide the calculations that show how each item was determined and provide any pertinent supporting evidence and documentation."]
[]
[]
[4,"Please state whether or not the applicant followed the guidance provided in the FAQ of July 2007.  If not, please provide an explanation."]
[]
[]
[5,"Identify the account balance as of December 31, 2011 as per the 2011 Audited Financial Statements.  Identify the account balance as of December 31, 2011 as per the April 2012 2.1.7 RRR filing to the Board.  Provide a reconciliation if the balances provided are not identical to each other and to the total shown on the continuity schedule."]
[]
[]
[]
[]
[6,"Complete the above table based on the answers to the previous.  Add rows as required to complete the analysis in an informative manner.  Please provide the completed table as a working Excel spreadsheet."]

{"sheet":"App.2-U_IFRS Transition Costs","index":50,"n_rows":37,"n_cols":12,"rows_kept":37,"cut":false,"hidden":false,"merged":[[42,0,43,0],[42,1,43,4],[45,0,48,0],[45,1,48,4],[50,0,51,0],[50,1,51,4],[39,0,40,0],[39,1,40,4],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[28,0,28,2],[29,0,29,2],[30,0,30,2],[34,0,35,0],[34,1,35,11],[37,0,38,0],[37,1,37,4],[23,0,23,2],[8,0,8,11],[9,0,9,11],[11,0,11,11],[14,0,16,2],[14,11,16,11],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[13,0,13,5]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",6]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-U"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Table 9-2.1 - One-Time Incremental IFRS Transition Costs and carrying  charges "]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual","Audited Actual","Audited Actual","Audited Carrying","Total Audited","RRR 2.1.7","Variance 2","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[null,null,null,null,"Costs Incurred","Costs Incurred","Costs Incurred","Charges","Actual Costs","Balance"]
[null,null,null,null,2009,2010,2011,"to Dec 31, 2011","to Dec 31, 2011","2011-12-31"]
["Professional accounting fees",null,null,null,null,null,6774,68.493363430812309,{"$f":"SUM(E18:H18)","v":6842.4933634308127},null,null,"Fees associated with transitional analysis for fixed assets and draft IFRS compliant financial statements"]
["Professional legal fees",null,null,null,null,null,null,null,{"$f":"SUM(E19:H19)","v":0}]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,12385.94,125.23688955598398,12511.176889555985,null,null,"Staff support with updating financial records for IFRS compliance and conversion from GAAP"]
["Associated staff training and development costs",null,null,null,5639.57,2598.19,13846.08,140.00067752171563,22223.840677521715,null,null,"Training costs for IFRS transition"]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,8619.92,87.157855521778515,8707.0778555217785,null,null,"Software upgrades and training (transition of subledger)"]
["Professional actuarial/consulting services",null,null,null,null,null,1000,10.111213969709523,1010.1112139697095,null,null,"Fees associated with actuarial services"]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E18:E30)","v":5639.57},{"$f":"SUM(F18:F30)","v":2598.19},{"$f":"SUM(G18:G30)","v":42625.94},{"$f":"SUM(H18:H30)","v":431},{"$f":"SUM(I18:I30)","v":51294.7},51890,{"$f":"+I31-J31","v":-595.30000000000291},"Variance due to debit balances of OEB cost assessment $120 and pension contributions $475 that are other sub-accounts of 1508"]
[]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[]
[2,"Applicants are to provide an explanation of material variances in evidence"]

{"sheet":"App.2-V_Rev_Reconciliation","index":51,"n_rows":31,"n_cols":16,"rows_kept":31,"cut":false,"hidden":false,"merged":[[30,0,31,13],[8,0,8,15],[12,10,13,10],[9,0,9,15],[12,5,12,6],[12,2,12,4],[12,12,13,12],[12,13,13,13],[12,14,13,14],[12,15,13,15],[12,1,13,1],[13,8,13,9],[12,7,12,9],[11,0,11,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
["Appendix 2-V"]
["Revenue Reconciliation"]
[]
["Table 8-1.11 -Revenue Reconciliation"]
["Rate Class","Customers/ Connections","Number of Customers/Connections",null,null,"Test Year Consumption",null,"Proposed Rates",null,null,"Revenues at Proposed Rates",null,"Class Specific Revenue Requirement","Transformer Allowance Credit","Total","Difference"]
[null,null,"Start of Test Year","End of Test Year","Average","kWh","kW","Monthly Service Charge","Volumetric"]
[null,null,null,null,null,null,null,null,"kWh","kW"]
[]
["Residential","Customers",45158.3983241432,45158.3983241432,{"$f":"IF(SUM(C17:D17)=0,0,AVERAGE(C17:D17))","v":45158.3983241432},335941781.577021,null,13.65,1.1900000000000001E-2,null,{"$f":"H17*E17*12+I17*F17+J17*G17","v":11394652.846261207},null,11408884.699745152,null,{"$f":"SUM(M17:N17)","v":11408884.699745152},{"$f":"O17-K17","v":14231.853483945131}]
["GS < 50 kW","Customers",4329.9827341415539,4329.9827341415539,4329.9827341415539,129942565.03786251,null,27.58,1.38E-2,null,3226258.4832139909,null,3224349.4539884347,null,3224349.4539884347,-1909.0292255561799]
["GS > 50 to 999 kW","Customers",507.43053486834293,507.43053486834293,507.43053486834293,285190036.09262341,774871.72470212157,315.32,null,1.7464,{"$f":"H19*E19*12+I19*F19+J19*G19","v":3273271.9350760155},null,3202670.3249907899,70602,{"$f":"SUM(M19:N19)","v":3273272.3249907899},{"$f":"O19-K19","v":0.38991477433592081}]
["GS > 1,000 to 4,999 kW","Customers",18.916666666666668,18.916666666666668,18.916666666666668,181491143.95041487,562587.76858255861,2846.32,null,2.2618999999999998,1918631.9137568893,null,1589025.486134205,329598,1918623.486134205,-8.4276226842775941]
["Streetlighting","Connections",13180.299611805092,13180.299611805092,13180.299611805092,11059201.355004638,31151.568113717083,1.1560999999999999,null,6.9908000000000001,400627.31494386779,null,400628.41595914669,null,400628.41595914669,1.1010152788949199]
["Sentinel Lighting","Connections",150.90832607836072,150.90832607836072,150.90832607836072,121120.11341967853,336.44475949910702,6.9440999999999997,null,5.5716000000000001,14449.605707474158,null,14449.591724864544,null,14449.591724864544,-1.3982609614686226E-2]
["Unmetered Scattered Load","Connections",480.67490949355289,480.67490949355289,480.67490949355289,2002380.3939714087,null,7.0252999999999997,1.03E-2,null,61147.143357886191,null,61047.009365978083,null,61047.009365978083,-100.13399190810742]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[]
["Total",null,{"$f":"SUM(C17:C26)","v":63826.611107196761},{"$f":"SUM(D17:D26)","v":63826.611107196761},null,{"$f":"SUM(F17:F26)","v":945748228.52031755},{"$f":"SUM(G17:G25)","v":1368947.5061578962},null,null,null,{"$f":"SUM(K17:K25)","v":20289039.242317334},null,{"$f":"SUM(M17:M25)","v":19901054.981908571},{"$f":"SUM(N17:N25)","v":400200},{"$f":"M27+N27","v":20301254.981908571},{"$f":"O27-K27","v":12215.739591237158}]
[]
["Note"]
[]
["1       The class specific revenue requirements in column N must be the amounts used in the final rate design process.  The total of column N should equate to the proposed base revenue requirement"]

{"sheet":"App.2-W_Bill Impacts RS","index":52,"n_rows":74,"n_cols":20,"rows_kept":74,"cut":false,"hidden":false,"merged":[[1,1,5,10],[9,1,9,14],[10,1,10,14],[14,3,14,14],[18,5,18,7],[18,9,18,11],[18,13,18,14],[56,1,56,3],[19,3,20,3],[19,13,20,13],[19,14,20,14],[49,1,49,3],[50,1,50,3],[55,1,55,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",5]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
["Table 1-2.1: Bill Impact: Residential and General Service Less than 50kW"]
[null,"Customer Class:",null,"Residential"]
[]
[null,null,null,"Consumption",null,800," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,9.85,1,{"$f":"G22*F22","v":9.85},null,13.65,1,{"$f":"K22*J22","v":13.65},null,{"$f":"L22-H22","v":3.8000000000000007},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":0.38578680203045695}]
[null,"Smart Meter Incremental Rev Req",null,"Monthly",null,1.8666666666666667,1,{"$f":"G23*F23","v":1.8666666666666667},null,0,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":-1.8666666666666667},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":-1}]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.24E-2,{"$f":"$F$17","v":800},9.92,null,1.1900000000000001E-2,{"$f":"$F$17","v":800},9.5200000000000014,null,-0.39999999999999858,{"$f":"IF((H24)=0,\"\",(N24/H24))","v":-4.032258064516115E-2}]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,-1.3166666666666669,1,{"$f":"G25*F25","v":-1.3166666666666669},null,{"$f":"+F25","v":-1.3166666666666669},1,-1.3166666666666669,null,0,0]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,4.0000000000000003E-5,{"$f":"$F$17","v":800},3.2000000000000001E-2,null,0,{"$f":"$F$17","v":800},0,null,-3.2000000000000001E-2,-1]
[null,"Stranded Asset Rate Rider",null,"Monthly",null,0,1,0,null,2.27,1,{"$f":"K27*J27","v":2.27},null,2.27,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H22:H27)","v":20.352},null,null,null,{"$f":"SUM(L22:L27)","v":24.123333333333335},null,3.7713333333333345,0.18530529350104827]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-3.3999999999999998E-3,{"$f":"$F$17","v":800},{"$f":"G29*F29","v":-2.7199999999999998},null,-2.8E-3,{"$f":"$F$17","v":800},{"$f":"K29*J29","v":-2.2399999999999998},null,{"$f":"L29-H29","v":0.48},{"$f":"IF((H29)=0,\"\",(N29/H29))","v":-0.17647058823529413}]
[null,"Tax Charge Rate Rider",null,"per kWh",null,-2.9999999999999997E-4,{"$f":"$F$17","v":800},{"$f":"G30*F30","v":-0.24},null,null,{"$f":"$F$17","v":800},{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0.24},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":-1}]
[null,"GEA Funding Adder",null,"Monthly",null,null,null,null,null,2.2000000000000001E-3,1,2.2000000000000001E-3,null,2.2000000000000001E-3,""]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,800,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":0},""]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H29:H30)+H28","v":17.391999999999999},null,null,null,{"$f":"SUM(L29:L31)+L28","v":21.885533333333335},null,{"$f":"L33-H33","v":4.4935333333333354},0.25836783195338864]
[null,"RTSR - Network",null,"per kWh",null,6.4000000000000003E-3,{"$f":"F17*(1+F60)","v":835.83999999999992},{"$f":"G34*F34","v":5.3493759999999995},null,6.4000000000000003E-3,{"$f":"F17*(1+J60)","v":827.36},{"$f":"K34*J34","v":5.2951040000000003},null,-5.427199999999921E-2,-1.0145482388973819E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,4.8999999999999998E-3,{"$f":"G34","v":835.83999999999992},{"$f":"G35*F35","v":4.0956159999999997},null,4.7999999999999996E-3,{"$f":"K34","v":827.36},{"$f":"K35*J35","v":3.9713279999999997},null,-0.12428799999999995,-3.0346594993280612E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H33:H35)","v":26.836991999999999},null,null,null,{"$f":"SUM(L33:L35)","v":31.151965333333337},null,4.314973333333338,0.16078453700524031]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"G35","v":835.83999999999992},{"$f":"G37*F37","v":4.3463679999999991},null,5.1999999999999998E-3,{"$f":"K35","v":827.36},{"$f":"K37*J37","v":4.3022719999999994},null,-4.4095999999999691E-2,-1.0145482388973897E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"G35","v":835.83999999999992},0.91942400000000002,null,1.1000000000000001E-3,{"$f":"K35","v":827.36},0.91009600000000002,null,-9.328000000000003E-3,-1.014548238897397E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"G38","v":835.83999999999992},5.8508799999999992,null,7.0000000000000001E-3,{"$f":"K38","v":827.36},5.7915200000000002,null,-5.9359999999998969E-2,-1.0145482388973791E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$17>=600,600,IF($F$17<600,$F$17*(1+$F$69),$F$17-600)),IF($T$1=2,IF($F$17>=1000,1000,IF($F$17<1000,$F$17*(1+$F$69),$F$17-1000))))","v":800},{"$f":"G41*F41","v":59.199999999999996},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$17>=600,600,IF($F$17<600,$F$17*(1+$J$69),$F$17-600)),IF($T$1=2,IF($F$17>=1000,1000,IF($F$17<1000,$F$17*(1+$J$69),$F$17-1000))))","v":800},{"$f":"K41*J41","v":59.199999999999996},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$17>=600,$F$17*(1+$F$69)-600,IF($F$17<600,0,)), IF($T$1=2,IF($F$17>=1000,$F$17*(1+$F$69)-1000,IF($F$17<1000,0))))","v":0},{"$f":"G42*F42","v":0},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$17>=600,$F$17*(1+$J$69)-600,IF($F$17<600,0,)), IF($T$1=2,IF($F$17>=1000,$F$17*(1+$J$69)-1000,IF($F$17<1000,0))))","v":0},{"$f":"K42*J42","v":0},null,0,""]
[null,"TOU - Off Peak",null,"per kWh",null,6.3E-2,{"$f":"0.64*$F$17*(1+$F$60)","v":534.93759999999997},33.701068800000002,null,6.3E-2,{"$f":"0.64*$F$17*(1+$J$60)","v":529.5104},33.359155200000004,null,-0.34191359999999804,-1.0145482388973908E-2]
[null,"TOU - Mid Peak",null,"per kWh",null,9.9000000000000005E-2,{"$f":"0.18*$F$17*(1+$F$60)","v":150.4512},14.8946688,null,9.9000000000000005E-2,{"$f":"0.18*$F$17*(1+$J$60)","v":148.9248},14.743555200000001,null,-0.15111359999999863,-1.0145482388973875E-2]
[null,"TOU - On Peak",null,"per kWh",null,0.11799999999999999,{"$f":"0.18*$F$17*(1+$F$60)","v":150.4512},17.753241599999999,null,0.11799999999999999,{"$f":"0.18*$F$17*(1+$J$60)","v":148.9248},17.5731264,null,-0.18011519999999948,-1.0145482388973937E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H36:H42)","v":97.403663999999992},null,null,null,{"$f":"SUM(L36:L42)","v":101.60585333333333},null,4.2021893333333367,4.3142004733346964E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H47*F48","v":12.66247632},null,0.13,null,{"$f":"L47*J48","v":13.208760933333334},null,0.54628461333333433,4.3142004733347006E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H47+H48","v":110.06614031999999},null,null,null,{"$f":"L47+L48","v":114.81461426666667},null,4.7484739466666781,4.3142004733347034E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H49*10%,2)","v":-11.01},null,null,null,{"$f":"ROUND(-L49*10%,2)","v":-11.48},null,-0.47000000000000064,4.2688465031789344E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H49:H50)","v":99.056140319999983},null,null,null,{"$f":"SUM(L49:L50)","v":103.33461426666666},null,4.2784739466666792,4.3192415259115761E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H36:H40,H43:H45)","v":104.55264320000001},null,null,null,{"$f":"SUM(L36:L40,L43:L45)","v":108.08169013333335},null,{"$f":"L53-H53","v":3.5290469333333476},{"$f":"IF((H53)=0,\"\",(N53/H53))","v":3.3753780156304529E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H53*F54","v":13.591843616000002},null,0.13,null,{"$f":"L53*J54","v":14.050619717333337},null,0.45877610133333491,3.3753780156304501E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H53+H54","v":118.14448681600001},null,null,null,{"$f":"L53+L54","v":122.13230985066669},null,3.9878230346666754,3.375378015630446E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H55*10%,2)","v":-11.81},null,null,null,{"$f":"ROUND(-L55*10%,2)","v":-12.21},null,-0.40000000000000036,3.3869602032176149E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H55+H56","v":106.33448681600001},null,null,null,{"$f":"L55+L56","v":109.92230985066669},null,3.587823034666684,3.3740916442988177E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts GS < 50","index":53,"n_rows":73,"n_cols":20,"rows_kept":73,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[55,1,55,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[48,1,48,3],[49,1,49,3],[54,1,54,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",6]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"General Service Less Than 50 kW"]
[]
[null,null,null,"Consumption",null,2000," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,17.84,1,{"$f":"G21*F21","v":17.84},null,27.58,1,{"$f":"K21*J21","v":27.58},null,{"$f":"L21-H21","v":9.7399999999999984},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.54596412556053808}]
[null,"Smart Meter Incremental Rev Req",null,"Monthly",null,6.8416666666666677,1,{"$f":"G22*F22","v":6.8416666666666677},null,0,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":-6.8416666666666677},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":-1}]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.2999999999999999E-2,{"$f":"$F$16","v":2000},26,null,1.38E-2,{"$f":"$F$16","v":2000},27.599999999999998,null,1.5999999999999979,6.1538461538461459E-2]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,3.4916666666666667,1,{"$f":"G24*F24","v":3.4916666666666667},null,{"$f":"+F24","v":3.4916666666666667},1,3.4916666666666667,null,0,0]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,2.0000000000000001E-4,{"$f":"$F$16","v":2000},0.4,null,0,{"$f":"$F$16","v":2000},0,null,-0.4,-1]
[null,"Stranded Asset Rate Rider",null,"Monthly",null,null,1,0,null,6.52,1,6.52,null,6.52,{"$f":"IF((H26)=0,\"\",(N26/H26))","v":""}]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H26)","v":54.573333333333338},null,null,null,{"$f":"SUM(L21:L26)","v":65.191666666666663},null,10.618333333333325,0.19456999755680413]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-3.0000000000000001E-3,{"$f":"$F$16","v":2000},{"$f":"G28*F28","v":-6},null,-3.5000000000000001E-3,{"$f":"$F$16","v":2000},{"$f":"K28*J28","v":-7},null,{"$f":"L28-H28","v":-1},{"$f":"IF((H28)=0,\"\",(N28/H28))","v":0.16666666666666666}]
[null,"Tax Charge Rate Rider",null,"per kWh",null,-2.0000000000000001E-4,{"$f":"$F$16","v":2000},{"$f":"G29*F29","v":-0.4},null,0,{"$f":"$F$16","v":2000},{"$f":"K29*J29","v":0},null,{"$f":"L29-H29","v":0.4},{"$f":"IF((H29)=0,\"\",(N29/H29))","v":-1}]
[null,"GEA Funding Adder",null,"Monthly",null,null,null,null,null,2.2000000000000001E-3,1,2.2000000000000001E-3,null,2.2000000000000001E-3,""]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,2000,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H28:H29)+H27","v":48.173333333333339},null,null,null,{"$f":"SUM(L28:L30)+L27","v":58.193866666666665},null,{"$f":"L32-H32","v":10.020533333333326},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":0.20800996401882074}]
[null,"RTSR - Network",null,"per kWh",null,6.1000000000000004E-3,{"$f":"F16*(1+F59)","v":2089.6},{"$f":"G33*F33","v":12.746560000000001},null,6.1000000000000004E-3,{"$f":"F16*(1+J59)","v":2068.4},{"$f":"K33*J33","v":12.617240000000001},null,-0.12931999999999988,-1.0145482388973956E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,4.5999999999999999E-3,{"$f":"G33","v":2089.6},{"$f":"G34*F34","v":9.6121599999999994},null,4.5999999999999999E-3,{"$f":"K33","v":2068.4},{"$f":"K34*J34","v":9.51464},null,-9.7519999999999385E-2,-1.0145482388973903E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H32:H34)","v":70.532053333333337},null,null,null,{"$f":"SUM(L32:L34)","v":80.32574666666666},null,9.7936933333333229,0.13885450473203279]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"G34","v":2089.6},{"$f":"G36*F36","v":10.865919999999999},null,5.1999999999999998E-3,{"$f":"K34","v":2068.4},{"$f":"K36*J36","v":10.75568},null,-0.11023999999999923,-1.0145482388973896E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"G34","v":2089.6},2.2985600000000002,null,1.1000000000000001E-3,{"$f":"K34","v":2068.4},2.2752400000000002,null,-2.3320000000000007E-2,-1.0145482388973968E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"G37","v":2089.6},14.6272,null,7.0000000000000001E-3,{"$f":"K37","v":2068.4},14.478800000000001,null,-0.14839999999999876,-1.0145482388973882E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$68),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$68),$F$16-1000))))","v":1000},{"$f":"G40*F40","v":74},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$68),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$68),$F$16-1000))))","v":1000},{"$f":"K40*J40","v":74},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$68)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$68)-1000,IF($F$16<1000,0))))","v":1000},{"$f":"G41*F41","v":87},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$68)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$68)-1000,IF($F$16<1000,0))))","v":1000},{"$f":"K41*J41","v":87},null,0,0]
[null,"TOU - Off Peak",null,"per kWh",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$59)","v":1337.3440000000001},84.252672000000004,null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$59)","v":1323.7760000000001},83.397888000000009,null,-0.8547839999999951,-1.0145482388973908E-2]
[null,"TOU - Mid Peak",null,"per kWh",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$59)","v":376.12799999999999},37.236671999999999,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$59)","v":372.31200000000001},36.858888,null,-0.37778399999999834,-1.0145482388973922E-2]
[null,"TOU - On Peak",null,"per kWh",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$59)","v":376.12799999999999},44.383103999999996,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$59)","v":372.31200000000001},43.932816000000003,null,-0.45028799999999336,-1.0145482388973818E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H35:H41)","v":259.57373333333334},null,null,null,{"$f":"SUM(L35:L41)","v":269.08546666666666},null,9.5117333333333249,3.6643666565132647E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H46*F47","v":33.744585333333333},null,0.13,null,{"$f":"L46*J47","v":34.981110666666666},null,1.2365253333333328,3.6643666565132668E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H46+H47","v":293.31831866666664},null,null,null,{"$f":"L46+L47","v":304.06657733333333},null,10.748258666666686,3.6643666565132751E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H48*10%,2)","v":-29.33},null,null,null,{"$f":"ROUND(-L48*10%,2)","v":-30.41},null,-1.0800000000000018,3.6822366177974832E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H48:H49)","v":263.98831866666666},null,null,null,{"$f":"SUM(L48:L49)","v":273.6565773333333},null,9.6682586666666452,3.6623812430407507E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H35:H39,H42:H44)","v":264.44618133333336},null,null,null,{"$f":"SUM(L35:L39,L42:L44)","v":272.27505866666672},null,{"$f":"L52-H52","v":7.8288773333333666},{"$f":"IF((H52)=0,\"\",(N52/H52))","v":2.9604803872985776E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H52*F53","v":34.378003573333338},null,0.13,null,{"$f":"L52*J53","v":35.395757626666672},null,1.0177540533333342,2.9604803872985676E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H52+H53","v":298.82418490666669},null,null,null,{"$f":"L52+L53","v":307.67081629333342},null,8.8466313866667292,2.9604803872985863E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H54*10%,2)","v":-29.88},null,null,null,{"$f":"ROUND(-L54*10%,2)","v":-30.77},null,-0.89000000000000057,2.9785809906291854E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H54+H55","v":268.94418490666669},null,null,null,{"$f":"L54+L55","v":276.90081629333343},null,7.9566313866667429,2.9584693900066961E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts GS >50","index":54,"n_rows":71,"n_cols":20,"rows_kept":71,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[53,1,53,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[46,1,46,3],[47,1,47,3],[52,1,52,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"General Service 50 to to 999 kW"]
[]
[null,null,null,"Consumption",null,100," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,241.78,1,{"$f":"G21*F21","v":241.78},null,315.32,1,{"$f":"K21*J21","v":315.32},null,{"$f":"L21-H21","v":73.539999999999992},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.3041608073455207}]
[null,"Distribution Volumetric Rate",null,"per kW",null,1.3603000000000001,{"$f":"$F$16","v":100},{"$f":"G22*F22","v":136.03},null,1.7464,{"$f":"$F$16","v":100},{"$f":"K22*J22","v":174.64},null,{"$f":"L22-H22","v":38.609999999999985},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":0.28383444828346677}]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,1.1E-4,null,null,null,0,null,null,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H23)","v":377.81},null,null,null,{"$f":"SUM(L21:L23)","v":489.96},null,112.14999999999998,0.29684232815436323]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-0.91269999999999996,{"$f":"$F$16","v":100},{"$f":"G25*F25","v":-91.27},null,-1.458,{"$f":"$F$16","v":100},{"$f":"K25*J25","v":-145.79999999999998},null,{"$f":"L25-H25","v":-54.529999999999987},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":0.59745809137723227}]
[null,"Global Adjustment Rate Rider",null,"per kW",null,-0.1051,{"$f":"$F$16","v":100},{"$f":"G26*F26","v":-10.51},null,0.7802,{"$f":"$F$16","v":100},{"$f":"K26*J26","v":78.02},null,{"$f":"L26-H26","v":88.53},{"$f":"IF((H26)=0,\"\",(N26/H26))","v":-8.4234062797335874}]
[null,"Tax Charge Rate Rider",null,"per kW",null,-4.1000000000000002E-2,{"$f":"$F$16","v":100},{"$f":"G27*F27","v":-4.1000000000000005},null,0,{"$f":"$F$16","v":100},{"$f":"K27*J27","v":0},null,{"$f":"L27-H27","v":4.1000000000000005},{"$f":"IF((H27)=0,\"\",(N27/H27))","v":-1}]
[null,"GEA Funding Adder",null,"Monthly",null,null,null,null,null,2.2000000000000001E-3,1,2.2000000000000001E-3,null,2.2000000000000001E-3,""]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,0,100,{"$f":"K29*J29","v":0},null,{"$f":"L29-H29","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H25:H27)+H24","v":271.93},null,null,null,{"$f":"SUM(L25:L28)+L24","v":422.18219999999997},null,{"$f":"L30-H30","v":150.25219999999996},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":0.5525399919096825}]
[null,"RTSR - Network",null,"per kW",null,2.4300000000000002,{"$f":"F16*(1+F57)","v":104.47999999999999},{"$f":"G31*F31","v":253.88639999999998},null,2.4129999999999998,{"$f":"F16*(1+J57)","v":103.42},{"$f":"K31*J31","v":249.55246},null,-4.3339399999999841,-1.7070390536869973E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.7458,{"$f":"G31","v":104.47999999999999},{"$f":"G32*F32","v":182.40118399999997},null,1.7275,{"$f":"K31","v":103.42},{"$f":"K32*J32","v":178.65805},null,-3.7431339999999693,-2.0521434773142534E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H30:H32)","v":708.21758399999987},null,null,null,{"$f":"SUM(L30:L32)","v":850.39270999999997},null,142.17512600000009,0.20075062976691088]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kW",null,5.1999999999999998E-3,{"$f":"G32","v":104.47999999999999},{"$f":"G34*F34","v":0.54329599999999989},null,5.1999999999999998E-3,{"$f":"K32","v":103.42},{"$f":"K34*J34","v":0.53778399999999993},null,-5.5119999999999614E-3,-1.0145482388973897E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kW",null,1.1000000000000001E-3,{"$f":"G32","v":104.47999999999999},0.114928,null,1.1000000000000001E-3,{"$f":"K32","v":103.42},0.113762,null,-1.1660000000000004E-3,-1.014548238897397E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kW",null,7.0000000000000001E-3,{"$f":"G35","v":104.47999999999999},0.7313599999999999,null,7.0000000000000001E-3,{"$f":"K35","v":103.42},0.72394000000000003,null,-7.4199999999998711E-3,-1.0145482388973791E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$70),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$70),$F$16-1000))))","v":100},{"$f":"G38*F38","v":7.3999999999999995},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$70),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$70),$F$16-1000))))","v":100},{"$f":"K38*J38","v":7.3999999999999995},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$70)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$70)-1000,IF($F$16<1000,0))))","v":0},{"$f":"G39*F39","v":0},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$70)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$70)-1000,IF($F$16<1000,0))))","v":0},{"$f":"K39*J39","v":0},null,0,""]
[null,"TOU - Off Peak",null,"per kW",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$57)","v":66.867199999999997},{"$f":"G40*F40","v":4.2126336000000002},null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$57)","v":66.188800000000001},4.1698944000000004,null,-4.2739199999999755E-2,-1.0145482388973908E-2]
[null,"TOU - Mid Peak",null,"per kW",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$57)","v":18.8064},1.8618336,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$57)","v":18.615600000000001},1.8429444000000001,null,-1.8889199999999828E-2,-1.0145482388973875E-2]
[null,"TOU - On Peak",null,"per kW",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$57)","v":18.8064},2.2191551999999999,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$57)","v":18.615600000000001},2.1966407999999999,null,-2.2514399999999934E-2,-1.0145482388973937E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H33:H39)","v":717.25716799999987},null,null,null,{"$f":"SUM(L33:L39)","v":859.41819599999985},null,142.16102799999999,0.19820091641105775]
[null,"HST",null,null,null,0.13,null,{"$f":"H44*F45","v":93.243431839999985},null,0.13,null,{"$f":"L44*J45","v":111.72436547999999},null,18.480933640000003,0.1982009164110578]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H44+H45","v":810.50059983999984},null,null,null,{"$f":"L44+L45","v":971.14256147999981},null,160.64196163999998,0.19820091641105775]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H46*10%,2)","v":-81.05},null,null,null,{"$f":"ROUND(-L46*10%,2)","v":-97.11},null,-16.060000000000002,0.19814929056138189]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H46:H47)","v":729.45059983999988},null,null,null,{"$f":"SUM(L46:L47)","v":874.0325614799998},null,144.58196163999992,0.19820665261186021]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H33:H37,H40:H42)","v":718.15079039999989},null,null,null,{"$f":"SUM(L33:L37,L40:L42)","v":860.22767559999977},null,{"$f":"L50-H50","v":142.07688519999988},{"$f":"IF((H50)=0,\"\",(N50/H50))","v":0.19783712153385649}]
[null,"HST",null,null,null,0.13,null,{"$f":"H50*F51","v":93.359602751999986},null,0.13,null,{"$f":"L50*J51","v":111.82959782799998},null,18.469995075999989,0.19783712153385655]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H50+H51","v":811.51039315199989},null,null,null,{"$f":"L50+L51","v":972.05727342799969},null,160.5468802759998,0.19783712153385641]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H52*10%,2)","v":-81.150000000000006},null,null,null,{"$f":"ROUND(-L52*10%,2)","v":-97.21},null,-16.059999999999988,0.1979051139864447]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H52+H53","v":730.36039315199992},null,null,null,{"$f":"L52+L53","v":874.84727342799965},null,144.48688027599974,0.19782956692440695]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts GS >50 IM","index":55,"n_rows":71,"n_cols":20,"rows_kept":71,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[53,1,53,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[46,1,46,3],[47,1,47,3],[52,1,52,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"General Service 50 to to 999 kW Interval Metered"]
[]
[null,null,null,"Consumption",null,100," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,241.78,1,{"$f":"G21*F21","v":241.78},null,315.32,1,{"$f":"K21*J21","v":315.32},null,{"$f":"L21-H21","v":73.539999999999992},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.3041608073455207}]
[null,"Distribution Volumetric Rate",null,"per kW",null,1.3603000000000001,{"$f":"$F$16","v":100},{"$f":"G22*F22","v":136.03},null,1.7464,{"$f":"$F$16","v":100},{"$f":"K22*J22","v":174.64},null,{"$f":"L22-H22","v":38.609999999999985},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":0.28383444828346677}]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,1.1E-4,null,null,null,0,null,null,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H23)","v":377.81},null,null,null,{"$f":"SUM(L21:L23)","v":489.96},null,112.14999999999998,0.29684232815436323]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-0.91269999999999996,{"$f":"$F$16","v":100},{"$f":"G25*F25","v":-91.27},null,-1.458,{"$f":"$F$16","v":100},{"$f":"K25*J25","v":-145.79999999999998},null,{"$f":"L25-H25","v":-54.529999999999987},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":0.59745809137723227}]
[null,"Global Adjustment Rate Rider",null,"per kW",null,-0.1051,{"$f":"$F$16","v":100},{"$f":"G26*F26","v":-10.51},null,0.7802,{"$f":"$F$16","v":100},{"$f":"K26*J26","v":78.02},null,{"$f":"L26-H26","v":88.53},{"$f":"IF((H26)=0,\"\",(N26/H26))","v":-8.4234062797335874}]
[null,"Tax Charge Rate Rider",null,"per kW",null,-4.1000000000000002E-2,{"$f":"$F$16","v":100},{"$f":"G27*F27","v":-4.1000000000000005},null,0,{"$f":"$F$16","v":100},{"$f":"K27*J27","v":0},null,{"$f":"L27-H27","v":4.1000000000000005},{"$f":"IF((H27)=0,\"\",(N27/H27))","v":-1}]
[null,"GEA Funding Adder",null,"Monthly",null,null,null,null,null,2.2000000000000001E-3,1,2.2000000000000001E-3,null,2.2000000000000001E-3,""]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,0,100,{"$f":"K29*J29","v":0},null,{"$f":"L29-H29","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H25:H27)+H24","v":271.93},null,null,null,{"$f":"SUM(L25:L28)+L24","v":422.18219999999997},null,{"$f":"L30-H30","v":150.25219999999996},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":0.5525399919096825}]
[null,"RTSR - Network",null,"per kW",null,2.5777000000000001,{"$f":"F16*(1+F57)","v":104.47999999999999},{"$f":"G31*F31","v":269.31809599999997},null,2.5596999999999999,{"$f":"F16*(1+J57)","v":103.42},{"$f":"K31*J31","v":264.724174},null,-4.5939219999999636,-1.7057606110507939E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.9295,{"$f":"G31","v":104.47999999999999},{"$f":"G32*F32","v":201.59415999999999},null,1.9093,{"$f":"K31","v":103.42},{"$f":"K32*J32","v":197.45980600000001},null,-4.1343539999999734,-2.050830242304625E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H30:H32)","v":742.84225600000002},null,null,null,{"$f":"SUM(L30:L32)","v":884.36617999999999},null,141.52392399999997,0.19051679257190771]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kW",null,5.1999999999999998E-3,{"$f":"G32","v":104.47999999999999},{"$f":"G34*F34","v":0.54329599999999989},null,5.1999999999999998E-3,{"$f":"K32","v":103.42},{"$f":"K34*J34","v":0.53778399999999993},null,-5.5119999999999614E-3,-1.0145482388973897E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kW",null,1.1000000000000001E-3,{"$f":"G32","v":104.47999999999999},0.114928,null,1.1000000000000001E-3,{"$f":"K32","v":103.42},0.113762,null,-1.1660000000000004E-3,-1.014548238897397E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kW",null,7.0000000000000001E-3,{"$f":"G35","v":104.47999999999999},0.7313599999999999,null,7.0000000000000001E-3,{"$f":"K35","v":103.42},0.72394000000000003,null,-7.4199999999998711E-3,-1.0145482388973791E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$70),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$70),$F$16-1000))))","v":100},{"$f":"G38*F38","v":7.3999999999999995},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$70),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$70),$F$16-1000))))","v":100},{"$f":"K38*J38","v":7.3999999999999995},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$70)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$70)-1000,IF($F$16<1000,0))))","v":0},{"$f":"G39*F39","v":0},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$70)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$70)-1000,IF($F$16<1000,0))))","v":0},{"$f":"K39*J39","v":0},null,0,""]
[null,"TOU - Off Peak",null,"per kW",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$57)","v":66.867199999999997},{"$f":"G40*F40","v":4.2126336000000002},null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$57)","v":66.188800000000001},4.1698944000000004,null,-4.2739199999999755E-2,-1.0145482388973908E-2]
[null,"TOU - Mid Peak",null,"per kW",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$57)","v":18.8064},1.8618336,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$57)","v":18.615600000000001},1.8429444000000001,null,-1.8889199999999828E-2,-1.0145482388973875E-2]
[null,"TOU - On Peak",null,"per kW",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$57)","v":18.8064},2.2191551999999999,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$57)","v":18.615600000000001},2.1966407999999999,null,-2.2514399999999934E-2,-1.0145482388973937E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H33:H39)","v":751.88184000000001},null,null,null,{"$f":"SUM(L33:L39)","v":893.39166599999987},null,141.50982599999986,0.18820753271551266]
[null,"HST",null,null,null,0.13,null,{"$f":"H44*F45","v":97.744639200000009},null,0.13,null,{"$f":"L44*J45","v":116.14091657999998},null,18.396277379999972,0.18820753271551255]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H44+H45","v":849.62647920000006},null,null,null,{"$f":"L44+L45","v":1009.5325825799998},null,159.90610337999976,0.18820753271551255]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H46*10%,2)","v":-84.96},null,null,null,{"$f":"ROUND(-L46*10%,2)","v":-100.95},null,-15.990000000000009,0.18820621468926566]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H46:H47)","v":764.66647920000003},null,null,null,{"$f":"SUM(L46:L47)","v":908.58258257999978},null,143.91610337999975,0.18820767915780209]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H33:H37,H40:H42)","v":752.77546240000004},null,null,null,{"$f":"SUM(L33:L37,L40:L42)","v":894.20114559999979},null,{"$f":"L50-H50","v":141.42568319999975},{"$f":"IF((H50)=0,\"\",(N50/H50))","v":0.18787233413414692}]
[null,"HST",null,null,null,0.13,null,{"$f":"H50*F51","v":97.86081011200001},null,0.13,null,{"$f":"L50*J51","v":116.24614892799998},null,18.385338815999972,0.18787233413414695]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H50+H51","v":850.63627251200001},null,null,null,{"$f":"L50+L51","v":1010.4472945279998},null,159.81102201599981,0.18787233413414703]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H52*10%,2)","v":-85.06},null,null,null,{"$f":"ROUND(-L52*10%,2)","v":-101.04},null,-15.980000000000004,0.18786738772631087]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H52+H53","v":765.57627251200006},null,null,null,{"$f":"L52+L53","v":909.40729452799985},null,143.83102201599979,0.18787288370897795]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts GS >1,000","index":56,"n_rows":70,"n_cols":20,"rows_kept":70,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[52,1,52,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[45,1,45,3],[46,1,46,3],[51,1,51,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"General Service 1,000 to 4,999 kW"]
[]
[null,null,null,"Consumption",null,2000," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,2794.55,1,{"$f":"G21*F21","v":2794.55},null,2846.32,1,{"$f":"K21*J21","v":2846.32},null,{"$f":"L21-H21","v":51.769999999999982},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":1.8525343973090472E-2}]
[null,"Distribution Volumetric Rate",null,"per kW",null,2.2313999999999998,{"$f":"$F$16","v":2000},{"$f":"G22*F22","v":4462.7999999999993},null,2.2618999999999998,{"$f":"$F$16","v":2000},{"$f":"K22*J22","v":4523.7999999999993},null,{"$f":"L22-H22","v":61},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":1.3668548893071616E-2}]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H22)","v":7257.3499999999995},null,null,null,{"$f":"SUM(L21:L22)","v":7370.119999999999},null,112.76999999999953,1.5538729701612783E-2]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-0.77549999999999997,{"$f":"$F$16","v":2000},{"$f":"G24*F24","v":-1551},null,-1.323,{"$f":"$F$16","v":2000},{"$f":"K24*J24","v":-2646},null,{"$f":"L24-H24","v":-1095},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":0.70599613152804641}]
[null,"Global Adjustment Rate Rider",null,"per kW",null,-9.2399999999999996E-2,{"$f":"$F$16","v":2000},{"$f":"G25*F25","v":-184.79999999999998},null,0.70569999999999999,{"$f":"$F$16","v":2000},{"$f":"K25*J25","v":1411.4},null,{"$f":"L25-H25","v":1596.2},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-8.6374458874458888}]
[null,"Tax Charge Rate Rider",null,"per kW",null,-3.7100000000000001E-2,{"$f":"$F$16","v":2000},{"$f":"G26*F26","v":-74.2},null,0,{"$f":"$F$16","v":2000},{"$f":"K26*J26","v":0},null,{"$f":"L26-H26","v":74.2},{"$f":"IF((H26)=0,\"\",(N26/H26))","v":-1}]
[null,"GEA Funding Adder",null,"Monthly",null,null,null,null,null,2.2000000000000001E-3,1,2.2000000000000001E-3,null,2.2000000000000001E-3,""]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,2000,{"$f":"K28*J28","v":0},null,{"$f":"L28-H28","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H24:H26)+H23","v":5447.3499999999995},null,null,null,{"$f":"SUM(L24:L27)+L23","v":6135.5221999999994},null,{"$f":"L29-H29","v":688.17219999999998},{"$f":"IF((H29)=0,\"\",(N29/H29))","v":0.12633155571057486}]
[null,"RTSR - Network",null,"per kW",null,2.5777000000000001,{"$f":"F16*(1+F56)","v":2089.6},{"$f":"G30*F30","v":5386.3619200000003},null,2.5596999999999999,{"$f":"F16*(1+J56)","v":2068.4},{"$f":"K30*J30","v":5294.4834799999999},null,-91.87844000000041,-1.7057606110508147E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.9295,{"$f":"G30","v":2089.6},{"$f":"G31*F31","v":4031.8831999999998},null,1.9093,{"$f":"K30","v":2068.4},{"$f":"K31*J31","v":3949.1961200000001},null,-82.687079999999696,-2.0508302423046309E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H29:H31)","v":14865.59512},null,null,null,{"$f":"SUM(L29:L31)","v":15379.201799999999},null,513.60667999999896,3.4550024795778171E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kW",null,5.1999999999999998E-3,{"$f":"G31","v":2089.6},{"$f":"G33*F33","v":10.865919999999999},null,5.1999999999999998E-3,{"$f":"K31","v":2068.4},{"$f":"K33*J33","v":10.75568},null,-0.11023999999999923,-1.0145482388973896E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kW",null,1.1000000000000001E-3,{"$f":"G31","v":2089.6},2.2985600000000002,null,1.1000000000000001E-3,{"$f":"K31","v":2068.4},2.2752400000000002,null,-2.3320000000000007E-2,-1.0145482388973968E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kW",null,7.0000000000000001E-3,{"$f":"G34","v":2089.6},14.6272,null,7.0000000000000001E-3,{"$f":"K34","v":2068.4},14.478800000000001,null,-0.14839999999999876,-1.0145482388973882E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$69),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$69),$F$16-1000))))","v":1000},{"$f":"G37*F37","v":74},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$69),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$69),$F$16-1000))))","v":1000},{"$f":"K37*J37","v":74},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$69)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$69)-1000,IF($F$16<1000,0))))","v":1000},{"$f":"G38*F38","v":87},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$69)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$69)-1000,IF($F$16<1000,0))))","v":1000},{"$f":"K38*J38","v":87},null,0,0]
[null,"TOU - Off Peak",null,"per kW",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$56)","v":1337.3440000000001},{"$f":"G39*F39","v":84.252672000000004},null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$56)","v":1323.7760000000001},83.397888000000009,null,-0.8547839999999951,-1.0145482388973908E-2]
[null,"TOU - Mid Peak",null,"per kW",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$56)","v":376.12799999999999},37.236671999999999,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$56)","v":372.31200000000001},36.858888,null,-0.37778399999999834,-1.0145482388973922E-2]
[null,"TOU - On Peak",null,"per kW",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$56)","v":376.12799999999999},44.383103999999996,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$56)","v":372.31200000000001},43.932816000000003,null,-0.45028799999999336,-1.0145482388973818E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H32:H38)","v":15054.6368},null,null,null,{"$f":"SUM(L32:L38)","v":15567.961520000001},null,513.32472000000053,3.4097449630933675E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H43*F44","v":1957.1027840000002},null,0.13,null,{"$f":"L43*J44","v":2023.8349976000002},null,66.732213600000023,3.4097449630933648E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H43+H44","v":17011.739583999999},null,null,null,{"$f":"L43+L44","v":17591.7965176},null,580.05693360000078,3.4097449630933689E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H45*10%,2)","v":-1701.17},null,null,null,{"$f":"ROUND(-L45*10%,2)","v":-1759.18},null,-58.009999999999991,3.4100060546565003E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H45:H46)","v":15310.569583999999},null,null,null,{"$f":"SUM(L45:L46)","v":15832.616517599999},null,522.04693360000056,3.4097159529946887E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H32:H36,H39:H41)","v":15059.509248000002},null,null,null,{"$f":"SUM(L32:L36,L39:L41)","v":15571.151112000001},null,{"$f":"L49-H49","v":511.64186399999926},{"$f":"IF((H49)=0,\"\",(N49/H49))","v":3.3974670460655852E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H49*F50","v":1957.7362022400002},null,0.13,null,{"$f":"L49*J50","v":2024.2496445600002},null,66.513442319999967,3.397467046065588E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H49+H50","v":17017.245450240003},null,null,null,{"$f":"L49+L50","v":17595.40075656},null,578.15530631999718,3.3974670460655734E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H51*10%,2)","v":-1701.72},null,null,null,{"$f":"ROUND(-L51*10%,2)","v":-1759.54},null,-57.819999999999936,3.3977387584326411E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H51+H52","v":15315.525450240004},null,null,null,{"$f":"L51+L52","v":15835.86075656},null,520.33530631999565,3.3974368558921476E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts USL","index":57,"n_rows":68,"n_cols":20,"rows_kept":68,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[50,1,50,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[43,1,43,3],[44,1,44,3],[49,1,49,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Umetered Scattered Load"]
[]
[null,null,null,"Consumption",null,150," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,8.91,1,{"$f":"G21*F21","v":8.91},null,7.03,1,{"$f":"K21*J21","v":7.03},null,{"$f":"L21-H21","v":-1.88},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":-0.21099887766554432}]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.2999999999999999E-2,{"$f":"$F$16","v":150},{"$f":"G22*F22","v":1.95},null,1.03E-2,{"$f":"$F$16","v":150},{"$f":"K22*J22","v":1.5449999999999999},null,{"$f":"L22-H22","v":-0.40500000000000003},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":-0.2076923076923077}]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H22)","v":10.86},null,null,null,{"$f":"SUM(L21:L22)","v":8.5749999999999993},null,-2.2850000000000001,-0.21040515653775324]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-4.4000000000000003E-3,{"$f":"$F$16","v":150},{"$f":"G24*F24","v":-0.66},null,-3.5999999999999999E-3,{"$f":"$F$16","v":150},{"$f":"K24*J24","v":-0.54},null,{"$f":"L24-H24","v":0.12},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":-0.1818181818181818}]
[null,"Tax Charge Rate Rider",null,"per kWh",null,-5.0000000000000001E-4,{"$f":"$F$16","v":150},{"$f":"G25*F25","v":-7.4999999999999997E-2},null,0,{"$f":"$F$16","v":150},{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":7.4999999999999997E-2},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-1}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,0,150,{"$f":"K26*J26","v":0},null,{"$f":"L26-H26","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H24:H25)+H23","v":10.125},null,null,null,{"$f":"SUM(L24:L25)+L23","v":8.0350000000000001},null,{"$f":"L27-H27","v":-2.09},{"$f":"IF((H27)=0,\"\",(N27/H27))","v":-0.20641975308641974}]
[null,"RTSR - Network",null,"per kWh",null,6.1000000000000004E-3,{"$f":"F16*(1+F54)","v":156.72},{"$f":"G28*F28","v":0.95599200000000006},null,6.1000000000000004E-3,{"$f":"F16*(1+J54)","v":155.13},{"$f":"K28*J28","v":0.94629300000000005},null,-9.6990000000000132E-3,-1.0145482388973979E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,4.5999999999999999E-3,{"$f":"G28","v":156.72},{"$f":"G29*F29","v":0.720912},null,4.5999999999999999E-3,{"$f":"K28","v":155.13},{"$f":"K29*J29","v":0.71359799999999995},null,-7.3140000000000427E-3,-1.0145482388974026E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H27:H29)","v":11.801904},null,null,null,{"$f":"SUM(L27:L29)","v":9.6948910000000001},null,-2.1070130000000002,-0.17853161659339037]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"G29","v":156.72},{"$f":"G31*F31","v":0.814944},null,5.1999999999999998E-3,{"$f":"K29","v":155.13},{"$f":"K31*J31","v":0.80667599999999995},null,-8.2680000000000531E-3,-1.0145482388974031E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"G29","v":156.72},0.17239200000000002,null,1.1000000000000001E-3,{"$f":"K29","v":155.13},0.17064300000000002,null,-1.7490000000000006E-3,-1.0145482388973968E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"G32","v":156.72},1.09704,null,7.0000000000000001E-3,{"$f":"K32","v":155.13},1.0859099999999999,null,-1.1130000000000084E-2,-1.0145482388974043E-2]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$67),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$67),$F$16-1000))))","v":150},{"$f":"G35*F35","v":11.1},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$67),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$67),$F$16-1000))))","v":150},{"$f":"K35*J35","v":11.1},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$67)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$67)-1000,IF($F$16<1000,0))))","v":0},{"$f":"G36*F36","v":0},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$67)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$67)-1000,IF($F$16<1000,0))))","v":0},{"$f":"K36*J36","v":0},null,0,""]
[null,"TOU - Off Peak",null,"per kWh",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$54)","v":100.3008},{"$f":"G37*F37","v":6.3189503999999994},null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$54)","v":99.283199999999994},6.2548415999999998,null,-6.4108799999999633E-2,-1.0145482388973909E-2]
[null,"TOU - Mid Peak",null,"per kWh",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$54)","v":28.209599999999998},2.7927504000000001,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$54)","v":27.923400000000001},2.7644166000000001,null,-2.8333799999999965E-2,-1.0145482388973953E-2]
[null,"TOU - On Peak",null,"per kWh",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$54)","v":28.209599999999998},3.3287327999999996,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$54)","v":27.923400000000001},3.2949611999999999,null,-3.377159999999968E-2,-1.0145482388973871E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H30:H36)","v":25.236280000000001},null,null,null,{"$f":"SUM(L30:L36)","v":23.10812},null,-2.1281600000000012,-8.4329386106034687E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H41*F42","v":3.2807164000000002},null,0.13,null,{"$f":"L41*J42","v":3.0040556},null,-0.27666080000000015,-8.4329386106034687E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H41+H42","v":28.5169964},null,null,null,{"$f":"L41+L42","v":26.1121756},null,-2.4048207999999995,-8.4329386106034632E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H43*10%,2)","v":-2.85},null,null,null,{"$f":"ROUND(-L43*10%,2)","v":-2.61},null,0.24000000000000021,-8.4210526315789541E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H43:H44)","v":25.666996399999999},null,null,null,{"$f":"SUM(L43:L44)","v":23.502175600000001},null,-2.1648207999999975,-8.434258400410255E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H30:H34,H37:H39)","v":26.576713600000001},null,null,null,{"$f":"SUM(L30:L34,L37:L39)","v":24.322339400000001},null,{"$f":"L47-H47","v":-2.2543742000000009},{"$f":"IF((H47)=0,\"\",(N47/H47))","v":-8.4825168150211044E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H47*F48","v":3.4549727680000002},null,0.13,null,{"$f":"L47*J48","v":3.1619041220000002},null,-0.29306864600000004,-8.4825168150211031E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H47+H48","v":30.031686368000003},null,null,null,{"$f":"L47+L48","v":27.484243522},null,-2.5474428460000027,-8.48251681502111E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H49*10%,2)","v":-3},null,null,null,{"$f":"ROUND(-L49*10%,2)","v":-2.75},null,0.25,-8.3333333333333329E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H49+H50","v":27.031686368000003},null,null,null,{"$f":"L49+L50","v":24.734243522},null,-2.2974428460000027,-8.4990733272183344E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts Sentinel","index":58,"n_rows":68,"n_cols":20,"rows_kept":68,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[50,1,50,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[43,1,43,3],[44,1,44,3],[49,1,49,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Sentinel Lighting "]
[]
[null,null,null,"Consumption",null,0.2," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,6.4,1,{"$f":"G21*F21","v":6.4},null,6.94,1,{"$f":"K21*J21","v":6.94},null,{"$f":"L21-H21","v":0.54},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":8.4375000000000006E-2}]
[null,"Distribution Volumetric Rate",null,"per kW",null,5.1349999999999998,{"$f":"$F$16","v":0.2},{"$f":"G22*F22","v":1.0269999999999999},null,5.5716000000000001,{"$f":"$F$16","v":0.2},{"$f":"K22*J22","v":1.11432},null,{"$f":"L22-H22","v":8.7320000000000064E-2},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":8.5024342745861806E-2}]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H22)","v":7.4270000000000005},null,null,null,{"$f":"SUM(L21:L22)","v":8.0543200000000006},null,0.6273200000000001,8.4464790628786868E-2]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-2.4060999999999999,{"$f":"$F$16","v":0.2},{"$f":"G24*F24","v":-0.48121999999999998},null,1.6014999999999999,{"$f":"$F$16","v":0.2},{"$f":"K24*J24","v":0.32030000000000003},null,{"$f":"L24-H24","v":0.80152000000000001},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":-1.6655999335023484}]
[null,"Tax Charge Rate Rider",null,"per kW",null,-0.4698,{"$f":"$F$16","v":0.2},{"$f":"G25*F25","v":-9.3960000000000002E-2},null,null,{"$f":"$F$16","v":0.2},{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":9.3960000000000002E-2},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-1}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0.2,{"$f":"K26*J26","v":0},null,{"$f":"L26-H26","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H24:H25)+H23","v":6.85182},null,null,null,{"$f":"SUM(L24:L25)+L23","v":8.3746200000000002},null,{"$f":"L27-H27","v":1.5228000000000002},{"$f":"IF((H27)=0,\"\",(N27/H27))","v":0.22224751963711833}]
[null,"RTSR - Network",null,"per kW",null,1.8420000000000001,{"$f":"F16*(1+F54)","v":0.20896000000000001},{"$f":"G28*F28","v":0.38490432000000002},null,1.8290999999999999,{"$f":"F16*(1+J54)","v":0.20684000000000002},{"$f":"K28*J28","v":0.37833104400000001},null,-6.5732760000000168E-3,-1.7077688294067514E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.3778999999999999,{"$f":"G28","v":0.20896000000000001},{"$f":"G29*F29","v":0.28792598399999997},null,1.3634999999999999,{"$f":"K28","v":0.20684000000000002},{"$f":"K29*J29","v":0.28202634000000004},null,-5.8996439999999262E-3,-2.0490140966228067E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H27:H29)","v":7.5246503040000006},null,null,null,{"$f":"SUM(L27:L29)","v":9.0349773839999994},null,1.5103270799999988,0.20071724518508585]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kW",null,5.1999999999999998E-3,{"$f":"G29","v":0.20896000000000001},{"$f":"G31*F31","v":1.0865919999999999E-3},null,5.1999999999999998E-3,{"$f":"K29","v":0.20684000000000002},{"$f":"K31*J31","v":1.0755680000000001E-3},null,-1.1023999999999886E-5,-1.0145482388973863E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kW",null,1.1000000000000001E-3,{"$f":"G29","v":0.20896000000000001},2.2985600000000002E-4,null,1.1000000000000001E-3,{"$f":"K29","v":0.20684000000000002},2.2752400000000005E-4,null,-2.3319999999999634E-6,-1.0145482388973807E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kW",null,7.0000000000000001E-3,{"$f":"G32","v":0.20896000000000001},1.46272E-3,null,7.0000000000000001E-3,{"$f":"K32","v":0.20684000000000002},1.4478800000000001E-3,null,-1.4839999999999905E-5,-1.0145482388973901E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$67),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$67),$F$16-1000))))","v":0.2},{"$f":"G35*F35","v":1.4800000000000001E-2},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$67),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$67),$F$16-1000))))","v":0.2},{"$f":"K35*J35","v":1.4800000000000001E-2},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$67)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$67)-1000,IF($F$16<1000,0))))","v":0},{"$f":"G36*F36","v":0},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$67)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$67)-1000,IF($F$16<1000,0))))","v":0},{"$f":"K36*J36","v":0},null,0,""]
[null,"TOU - Off Peak",null,"per kW",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$54)","v":0.1337344},{"$f":"G37*F37","v":8.4252672000000011E-3},null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$54)","v":0.13237760000000001},8.339788800000001E-3,null,-8.5478400000000079E-5,-1.0145482388973974E-2]
[null,"TOU - Mid Peak",null,"per kW",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$54)","v":3.7612799999999995E-2},3.7236671999999996E-3,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$54)","v":3.7231199999999999E-2},3.6858888000000003E-3,null,-3.7778399999999299E-5,-1.0145482388973779E-2]
[null,"TOU - On Peak",null,"per kW",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$54)","v":3.7612799999999995E-2},4.4383103999999993E-3,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$54)","v":3.7231199999999999E-2},4.3932816E-3,null,-4.5028799999999314E-5,-1.0145482388973814E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H30:H36)","v":7.7922294720000007},null,null,null,{"$f":"SUM(L30:L36)","v":9.3025283559999981},null,1.5102988839999973,0.19382115085637422]
[null,"HST",null,null,null,0.13,null,{"$f":"H41*F42","v":1.0129898313600001},null,0.13,null,{"$f":"L41*J42","v":1.2093286862799999},null,0.19633885491999981,0.19382115085637436]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H41+H42","v":8.8052193033600012},null,null,null,{"$f":"L41+L42","v":10.511857042279997},null,1.706637738919996,0.19382115085637411]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H43*10%,2)","v":-0.88},null,null,null,{"$f":"ROUND(-L43*10%,2)","v":-1.05},null,-0.17000000000000004,0.19318181818181823]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H43:H44)","v":7.9252193033600014},null,null,null,{"$f":"SUM(L43:L44)","v":9.4618570422799966},null,1.5366377389199952,0.19389214103747482]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H30:H34,H37:H39)","v":7.7940167168000007},null,null,null,{"$f":"SUM(L30:L34,L37:L39)","v":9.3041473151999998},null,{"$f":"L47-H47","v":1.5101305983999991},{"$f":"IF((H47)=0,\"\",(N47/H47))","v":0.19375511411784799}]
[null,"HST",null,null,null,0.13,null,{"$f":"H47*F48","v":1.0132221731840001},null,0.13,null,{"$f":"L47*J48","v":1.2095391509760001},null,0.19631697779199997,0.19375511411784807]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H47+H48","v":8.8072388899840011},null,null,null,{"$f":"L47+L48","v":10.513686466176001},null,1.7064475761919997,0.19375511411784807]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H49*10%,2)","v":-0.88},null,null,null,{"$f":"ROUND(-L49*10%,2)","v":-1.05},null,-0.17000000000000004,0.19318181818181823]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H49+H50","v":7.9272388899840012},null,null,null,{"$f":"L49+L50","v":9.4636864661760001},null,1.5364475761919989,0.19381875549799404]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts ST","index":59,"n_rows":68,"n_cols":20,"rows_kept":68,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[50,1,50,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[43,1,43,3],[44,1,44,3],[49,1,49,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-2012-0167"},null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Street Lighting"]
[]
[null,null,null,"Consumption",null,2400," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,2.16,1,{"$f":"G21*F21","v":2.16},null,1.1599999999999999,1,{"$f":"K21*J21","v":1.1599999999999999},null,{"$f":"L21-H21","v":-1.0000000000000002},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":-0.46296296296296302}]
[null,"Distribution Volumetric Rate",null,"per kW",null,13.061,{"$f":"$F$16","v":2400},{"$f":"G22*F22","v":31346.400000000001},null,6.9908000000000001,{"$f":"$F$16","v":2400},{"$f":"K22*J22","v":16777.920000000002},null,{"$f":"L22-H22","v":-14568.48},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":-0.46475767552254799}]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H22)","v":31348.560000000001},null,null,null,{"$f":"SUM(L21:L22)","v":16779.080000000002},null,-14569.48,-0.46475755186203127]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-1.5474000000000001,{"$f":"$F$16","v":2400},{"$f":"G24*F24","v":-3713.76},null,-1.3308,{"$f":"$F$16","v":2400},{"$f":"K24*J24","v":-3193.92},null,{"$f":"L24-H24","v":519.84000000000015},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":-0.13997673516867007}]
[null,"Tax Charge Rate Rider",null,"per kW",null,-0.2863,{"$f":"$F$16","v":2400},{"$f":"G25*F25","v":-687.12},null,0,{"$f":"$F$16","v":2400},{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":687.12},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-1}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,2400,{"$f":"K26*J26","v":0},null,{"$f":"L26-H26","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H24:H25)+H23","v":26947.68},null,null,null,{"$f":"SUM(L24:L25)+L23","v":13585.160000000002},null,{"$f":"L27-H27","v":-13362.519999999999},{"$f":"IF((H27)=0,\"\",(N27/H27))","v":-0.49586903213931582}]
[null,"RTSR - Network",null,"per kW",null,1.8325,{"$f":"F16*(1+F54)","v":2507.52},{"$f":"G28*F28","v":4595.0303999999996},null,1.8197000000000001,{"$f":"F16*(1+J54)","v":2482.08},{"$f":"K28*J28","v":4516.6409759999997},null,-78.389423999999963,-1.7059609442409775E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.3495999999999999,{"$f":"G28","v":2507.52},{"$f":"G29*F29","v":3384.1489919999999},null,1.3353999999999999,{"$f":"K28","v":2482.08},{"$f":"K29*J29","v":3314.5696319999997},null,-69.579360000000179,-2.0560371356132118E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H27:H29)","v":34926.859391999998},null,null,null,{"$f":"SUM(L27:L29)","v":21416.370608000001},null,-13510.488783999997,-0.38682232010515599]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kW",null,5.1999999999999998E-3,{"$f":"G29","v":2507.52},{"$f":"G31*F31","v":13.039104},null,5.1999999999999998E-3,{"$f":"K29","v":2482.08},{"$f":"K31*J31","v":12.906815999999999},null,-0.13228800000000085,-1.0145482388974031E-2]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kW",null,1.1000000000000001E-3,{"$f":"G29","v":2507.52},2.7582720000000003,null,1.1000000000000001E-3,{"$f":"K29","v":2482.08},2.7302880000000003,null,-2.7984000000000009E-2,-1.0145482388973968E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kW",null,7.0000000000000001E-3,{"$f":"G32","v":2507.52},17.55264,null,7.0000000000000001E-3,{"$f":"K32","v":2482.08},17.374559999999999,null,-0.17808000000000135,-1.0145482388974043E-2]
[null,"Energy - RPP - Tier 1",null,"per kW",null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$67),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$67),$F$16-1000))))","v":1000},{"$f":"G35*F35","v":74},null,7.3999999999999996E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$67),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$67),$F$16-1000))))","v":1000},{"$f":"K35*J35","v":74},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kW",null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$67)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$67)-1000,IF($F$16<1000,0))))","v":1400},{"$f":"G36*F36","v":121.8},null,8.6999999999999994E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$67)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$67)-1000,IF($F$16<1000,0))))","v":1400},{"$f":"K36*J36","v":121.8},null,0,0]
[null,"TOU - Off Peak",null,"per kW",null,6.3E-2,{"$f":"0.64*$F$16*(1+$F$54)","v":1604.8127999999999},{"$f":"G37*F37","v":101.10320639999999},null,6.3E-2,{"$f":"0.64*$F$16*(1+$J$54)","v":1588.5311999999999},100.0774656,null,-1.0257407999999941,-1.0145482388973909E-2]
[null,"TOU - Mid Peak",null,"per kW",null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$F$54)","v":451.35359999999997},44.684006400000001,null,9.9000000000000005E-2,{"$f":"0.18*$F$16*(1+$J$54)","v":446.77440000000001},44.230665600000002,null,-0.45334079999999943,-1.0145482388973953E-2]
[null,"TOU - On Peak",null,"per kW",null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$F$54)","v":451.35359999999997},53.259724799999994,null,0.11799999999999999,{"$f":"0.18*$F$16*(1+$J$54)","v":446.77440000000001},52.719379199999999,null,-0.54034559999999487,-1.0145482388973871E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H30:H36)","v":35156.259408000005},null,null,null,{"$f":"SUM(L30:L36)","v":21645.432271999998},null,-13510.827136000007,-0.38430786902560921]
[null,"HST",null,null,null,0.13,null,{"$f":"H41*F42","v":4570.3137230400007},null,0.13,null,{"$f":"L41*J42","v":2813.9061953599999},null,-1756.4075276800008,-0.38430786902560915]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H41+H42","v":39726.573131040008},null,null,null,{"$f":"L41+L42","v":24459.338467359998},null,-15267.23466368001,-0.38430786902560926]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H43*10%,2)","v":-3972.66},null,null,null,{"$f":"ROUND(-L43*10%,2)","v":-2445.9299999999998},null,1526.73,-0.38430925374937702]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H43:H44)","v":35753.913131040012},null,null,null,{"$f":"SUM(L43:L44)","v":22013.408467359997},null,-13740.504663680014,-0.38430771516729728]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H30:H34,H37:H39)","v":35159.506345600006},null,null,null,{"$f":"SUM(L30:L34,L37:L39)","v":21646.659782399998},null,{"$f":"L47-H47","v":-13512.846563200008},{"$f":"IF((H47)=0,\"\",(N47/H47))","v":-0.38432981482662532}]
[null,"HST",null,null,null,0.13,null,{"$f":"H47*F48","v":4570.7358249280005},null,0.13,null,{"$f":"L47*J48","v":2814.0657717119998},null,-1756.6700532160007,-0.38432981482662526]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H47+H48","v":39730.242170528007},null,null,null,{"$f":"L47+L48","v":24460.725554111999},null,-15269.516616416007,-0.38432981482662526]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H49*10%,2)","v":-3973.02},null,null,null,{"$f":"ROUND(-L49*10%,2)","v":-2446.0700000000002},null,1526.9499999999998,-0.38432980453156534]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H49+H50","v":35757.22217052801},null,null,null,{"$f":"L49+L50","v":22014.655554112},null,-13742.56661641601,-0.38432981597051952]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

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[null,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,null,"Tab:"]
[null,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,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Microfit"]
[]
[null,null,null,"Consumption",null,5," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,5.25,1,{"$f":"G21*F21","v":5.25},null,5.4,1,{"$f":"K21*J21","v":5.4},null,{"$f":"L21-H21","v":0.15000000000000036},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":2.857142857142864E-2}]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H21)","v":5.25},null,null,null,{"$f":"SUM(L21:L21)","v":5.4},null,{"$f":"L22-H22","v":0.15000000000000036},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":2.857142857142864E-2}]
[null,null,null,null,null,null,{"$f":"$F$16","v":5},{"$f":"G23*F23","v":0},null,null,{"$f":"$F$16","v":5},{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":5},{"$f":"G24*F24","v":0},null,null,{"$f":"$F$16","v":5},{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,null,null,null,null,null,null,null,null,null,5,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H23:H24)+H22","v":5.25},null,null,null,{"$f":"SUM(L23:L24)+L22","v":5.4},null,{"$f":"L26-H26","v":0.15000000000000036},{"$f":"IF((H26)=0,\"\",(N26/H26))","v":2.857142857142864E-2}]
[null,"RTSR - Network",null,null,null,null,{"$f":"F16*(1+F53)","v":5.2240000000000002},{"$f":"G27*F27","v":0},null,null,{"$f":"F16*(1+J53)","v":5.1710000000000003},{"$f":"K27*J27","v":0},null,0,""]
[null,"RTSR - Line and Transformation Connection",null,null,null,null,{"$f":"G27","v":5.2240000000000002},{"$f":"G28*F28","v":0},null,null,{"$f":"K27","v":5.1710000000000003},{"$f":"K28*J28","v":0},null,0,""]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H26:H28)","v":5.25},null,null,null,{"$f":"SUM(L26:L28)","v":5.4},null,0.15000000000000036,2.857142857142864E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,null,{"$f":"G28","v":5.2240000000000002},{"$f":"G30*F30","v":0},null,null,{"$f":"K28","v":5.1710000000000003},{"$f":"K30*J30","v":0},null,0,""]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,null,{"$f":"G28","v":5.2240000000000002},0,null,null,{"$f":"K28","v":5.1710000000000003},0,null,0,""]
[null,"Standard Supply Service Charge",null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Debt Retirement Charge (DRC)",null,null,null,null,{"$f":"G31","v":5.2240000000000002},0,null,null,{"$f":"K31","v":5.1710000000000003},0,null,0,""]
[null,"Energy - RPP - Tier 1",null,null,null,null,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$66),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$66),$F$16-1000))))","v":5},{"$f":"G34*F34","v":0},null,null,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$66),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$66),$F$16-1000))))","v":5},{"$f":"K34*J34","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,null,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$66)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$66)-1000,IF($F$16<1000,0))))","v":0},{"$f":"G35*F35","v":0},null,null,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$66)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$66)-1000,IF($F$16<1000,0))))","v":0},{"$f":"K35*J35","v":0},null,0,""]
[null,"TOU - Off Peak",null,null,null,null,{"$f":"0.64*$F$16*(1+$F$53)","v":3.3433600000000001},{"$f":"G36*F36","v":0},null,null,{"$f":"0.64*$F$16*(1+$J$53)","v":3.3094400000000004},0,null,0,""]
[null,"TOU - Mid Peak",null,null,null,null,{"$f":"0.18*$F$16*(1+$F$53)","v":0.94031999999999982},0,null,null,{"$f":"0.18*$F$16*(1+$J$53)","v":0.93077999999999994},0,null,0,""]
[null,"TOU - On Peak",null,null,null,null,{"$f":"0.18*$F$16*(1+$F$53)","v":0.94031999999999982},0,null,null,{"$f":"0.18*$F$16*(1+$J$53)","v":0.93077999999999994},0,null,0,""]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H29:H35)","v":5.25},null,null,null,{"$f":"SUM(L29:L35)","v":5.4},null,0.15000000000000036,2.857142857142864E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H40*F41","v":0.6825},null,0.13,null,{"$f":"L40*J41","v":0.70200000000000007},null,1.9500000000000073E-2,2.8571428571428678E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H40+H41","v":5.9325000000000001},null,null,null,{"$f":"L40+L41","v":6.1020000000000003},null,0.16950000000000021,2.8571428571428605E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H42*10%,2)","v":-0.59},null,null,null,{"$f":"ROUND(-L42*10%,2)","v":-0.61},null,-2.0000000000000018E-2,3.3898305084745797E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H42:H43)","v":5.3425000000000002},null,null,null,{"$f":"SUM(L42:L43)","v":5.492},null,0.14949999999999974,2.798315395414127E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H29:H33,H36:H38)","v":5.25},null,null,null,{"$f":"SUM(L29:L33,L36:L38)","v":5.4},null,{"$f":"L46-H46","v":0.15000000000000036},{"$f":"IF((H46)=0,\"\",(N46/H46))","v":2.857142857142864E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H46*F47","v":0.6825},null,0.13,null,{"$f":"L46*J47","v":0.70200000000000007},null,1.9500000000000073E-2,2.8571428571428678E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H46+H47","v":5.9325000000000001},null,null,null,{"$f":"L46+L47","v":6.1020000000000003},null,0.16950000000000021,2.8571428571428605E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H48*10%,2)","v":-0.59},null,null,null,{"$f":"ROUND(-L48*10%,2)","v":-0.61},null,-2.0000000000000018E-2,3.3898305084745797E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H48+H49","v":5.3425000000000002},null,null,null,{"$f":"L48+L49","v":5.492},null,0.14949999999999974,2.798315395414127E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.48E-2,null,null,null,3.4200000000000001E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-X_CoS_Flowchart","index":61,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[[15,1,15,6],[12,1,12,6],[13,1,13,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0167"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2012-11-08"]
[]
[]
[]
[]
[]
[null,"Appendix 2-X"]
[null,"Cost of Service Rate Application Schematic"]
[]
[null,"The Cost of Service Rate Application Schematic is a flowchart appended to Chapter 2 of the Filing Requirements as a guide for the components of an application and how demand and costs interrelate to derive the revenue requirement and then how the revenue requirement is allocated between classes and through fixed/variable splits to derive rates that will be compensatory for the annual revenue requirement, based on the the forecasted demand.  There is no form to be filled out; therefore, this Schedule is not required to be filed. "]

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