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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   ","Westario Power Inc.",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",null,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","EB2012-0176",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","Lisa Milne, President/CEO",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   ","519-507-6666 Ext. 216",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   ","lisa.milne@westario.com",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":true,"merged":[]}
[]
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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,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[]
[]
[]
[]
[]
[]
["Appendix 2-A"]
["Capital Projects Table"]
[null,null,null,"**2013 MIFRS Added In**"]
[]
["Projects",{"$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"},{"$f":"'LDC Info'!F28 & \" Test Year\"","v":" Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS"]
["Capital #6 Primary Replacement"]
["Poles, Towers & Fixtures",null,null,143729,182424,224903,322551,351114,331257]
["Overhead Conductors & Devices",null,null,201622,201865,295784,387061,421338,397509]
["Underground Conduit",null,null,10799,7802,4070]
["Underground Conductors & Devices",null,null,82044,36147,58496,64510,70223,66252]
["Line Transformers",null,null,137421,23617,136620,258040,280892,265006]
["Services",null,null,75775,60143,163793,258040,280892,265006]
["Meters",null,null,782,947]
["Sub-Total",{"$f":"SUM(B15:B21)","v":0},{"$f":"SUM(C15:C21)","v":0},652172,512945,883666,1290202,1404459,{"$f":"SUM(I15:I21)","v":1325030}]
[]
["Capital Poles - Priority Level 5"]
["Poles, Towers & Fixtures",null,null,204510,151385,182403,200696,198504,145533]
["Overhead Conductors & Devices",null,null,259122,120732,243633,229367,226862,166323]
["Underground Conduit",null,null,9848,4364,6823,14336,14179,10395]
["Underground Conductors & Devices",null,null,124252,5468,21975,43006,42537,31186]
["Line Transformers",null,null,133695,10252,140419,28671,28358,20790]
["Services",null,null,78986,15413,72855,57342,56715,41581]
["Meters",null,null,58,5071,1057]
["Sub-Total",{"$f":"SUM(B25:B31)","v":0},0,810471,312685,669165,573418,567155,{"$f":"SUM(I25:I31)","v":415808}]
[]
["Capital Poles"]
["Capital Cost",295760,155438]
["Poles, Towers & Fixtures",null,null,84835,71400,105344,283535,286173,205570]
["Overhead Conductors & Devices",null,null,41557,45296,42486,118139,119238,85654]
["Underground Conduit",null,null,1964,3166,530]
["Underground Conductors & Devices",null,null,10320,11525,2835,11814,11924,8565]
["Line Transformers",null,null,21938,14319,12098,35442,35771,25696]
["Services",null,null,9837,5685,9514,23628,23848,17131]
["Meters",null,null,null,499,1302]
["Sub-Total",{"$f":"SUM(B35:B42)","v":295760},{"$f":"SUM(C35:C42)","v":155438},{"$f":"SUM(D36:D42)","v":170451},151890,174109,472558,476954,{"$f":"SUM(I36:I42)","v":342616}]
[]
["Southampton Saugeen Street"]
["Capital Cost",null,39600]
["Poles, Towers & Fixtures",null,null,5600]
["Overhead Conductors & Devices",null,null,8538]
["Underground Conduit",null,null,241]
["Underground Conductors & Devices",null,null,19396]
["Line Transformers",null,null,51044]
["Services",null,null,12620]
["Meters",null,null,1503]
["Sub-Total",{"$f":"SUM(B47:B53)","v":0},{"$f":"SUM(C46:C53)","v":39600},98942,0,0,0,0,{"$f":"SUM(I47:I53)","v":0}]
[]
["Kincardine Saugeen Street Rebuild"]
["Capital Cost",115402]
["Sub-Total",{"$f":"SUM(B57:B57)","v":115402},0,0,0,0,0,0,{"$f":"SUM(I57:I57)","v":0}]
[]
["Harriston Substation Contingency 2 MVA"]
["Distribution Station Equipment",null,null,4094,81230]
["Poles, Towers & Fixtures",null,null,11655]
["Overhead Conductors & Devices",null,null,8341,4015]
["Underground Conduit",null,null,924,469]
["Underground Conductors & Devices",null,null,55553,6351]
["Line Transformers",null,null,1007,1807]
["Services"]
["Meters",null,null,null,32243]
["Sub-Total",{"$f":"SUM(B61:B68)","v":0},{"$f":"SUM(C61:C68)","v":0},81574,126115,0,0,0,{"$f":"SUM(I61:I68)","v":0}]
[]
["Wingham MS1 Reclosure Replacement"]
["Distribution Station Equipment",null,null,113046]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices",null,null,224]
["Underground Conduit"]
["Underground Conductors & Devices",null,null,13726]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B72:B79)","v":0},{"$f":"SUM(C72:C79)","v":0},126996,0,0,0,0,{"$f":"SUM(I72:I79)","v":0}]
[]
["Southampton MS1 Structure Rebuild"]
["Poles, Towers & Fixtures",null,null,null,17082,84318]
["Overhead Conductors & Devices",null,null,null,35587]
["Underground Conduit",null,null,null,1495]
["Underground Conductors & Devices",null,null,null,1924]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B83:B89)","v":0},0,0,56088,84318,0,0,{"$f":"SUM(I83:I89)","v":0}]
[]
["Emergency Transformer Refurb & Ready Stations"]
["Capital Cost"]
["Distribution Station Equipment",null,null,null,null,null,null,256064,217758]
["Poles, Towers & Fixtures",null,null,null,null,null,null,30125,25619]
["Overhead Conductors & Devices",null,null,null,null,null,null,15063,12809]
["Sub-Total",{"$f":"SUM(B93:B93)","v":0},0,0,0,0,0,{"$f":"SUM(H93:H96)","v":301252},{"$f":"SUM(I93:I96)","v":256186}]
[]
["Hanover MS2 Cable Replacement"]
["Capital Cost",null,41250]
["Sub-Total",{"$f":"SUM(B100:B100)","v":0},41250,0,0,0,0,0,{"$f":"SUM(I100:I100)","v":0}]
[]
["Hanover MS2 Ground Grid Reactor"]
["Distribution Station Equipment",null,null,null,null,169049]
["Sub-Total",{"$f":"SUM(B104:B104)","v":0},0,0,0,169049,0,0,{"$f":"SUM(I104:I104)","v":0}]
[]
["Upgrade Station Metering"]
["Distribution Station Equipment",null,null,null,null,null,null,129422,114638]
["Sub-Total",{"$f":"SUM(B108:B108)","v":0},0,0,0,0,0,129422,{"$f":"SUM(I108:I108)","v":114638}]
[]
["Hanover MS1 Reactor Installation"]
["Distribution Station Equipment",null,null,null,null,null,242020]
["Sub-Total",{"$f":"SUM(B112:B112)","v":0},0,0,0,0,242020,0,{"$f":"SUM(I112:I112)","v":0}]
[]
["Palmerston MS Recloser Replacement"]
["Capital Cost",null,143325]
["Sub-Total",{"$f":"SUM(B116:B116)","v":0},143325,0,0,0,0,0,{"$f":"SUM(I116:I116)","v":0}]
[]
["Substation Fencing"]
["Building",null,null,null,3263]
["Distribution Station Equipment",null,null,null,13760]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices"]
["Underground Conduit"]
["Underground Conductors & Devices"]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B122:B128)","v":0},0,0,{"$f":"SUM(E120:E128)","v":17023},0,0,0,{"$f":"SUM(I122:I128)","v":0}]
[]
["Station Grid Upgrade - 25 Stations"]
["Distribution Station Equipment",null,null,null,102543,147139,120928,209369,187725]
["Sub-Total",{"$f":"SUM(B132:B132)","v":0},0,0,102543,147139,120928,209369,{"$f":"SUM(I132:I132)","v":187725}]
[]
["Substation Transformer Refurbishment"]
["Capital Cost",47196]
["Sub-Total",{"$f":"SUM(B136:B136)","v":47196},0,0,0,0,0,0,{"$f":"SUM(I136:I136)","v":0}]
[]
["Harriston MS Spare Substation Transformer"]
["Capital Cost",null,64433]
["Sub-Total",{"$f":"SUM(B140:B140)","v":0},64433,0,0,0,0,0,{"$f":"SUM(I140:I140)","v":0}]
[]
["Harriston T2 Upgrade"]
["Distribution Substation Equipment",null,null,null,null,null,143891]
["Sub-Total",{"$f":"SUM(B144:B144)","v":0},0,0,0,0,143891,0,{"$f":"SUM(I144:I144)","v":0}]
[]
["Walkerton MS1 New Substation Transformer"]
["Capital Cost",null,175176]
["Sub-Total",{"$f":"SUM(B148:B148)","v":0},175176,0,0,0,0,0,{"$f":"SUM(I148:I148)","v":0}]
[]
["Live Line Openers"]
["Capital Cost",null,21299]
["Sub-Total",{"$f":"SUM(B152:B152)","v":0},21299,0,0,0,0,0,{"$f":"SUM(I152:I152)","v":0}]
[]
["Lucknow 6-Plex"]
["Capital Cost",null,3897]
["Sub-Total",{"$f":"SUM(B156:B156)","v":0},3897,0,0,0,0,0,{"$f":"SUM(I156:I156)","v":0}]
[]
["Port Elgin 5KV Cable & Poletran Replacement"]
["Poles, Towers & Fixtures",null,null,null,5708,12234,24503,37068,30617]
["Overhead Conductors & Devices",null,null,null,14637,18862,24503,37068,30617]
["Underground Conduit",null,null,null,1454,259280,220529,333610,275555]
["Underground Conductors & Devices",null,null,null,194247,113176,122516,185339,153086]
["Line Transformers",null,null,null,37217,34568,49007,74135,61235]
["Services",null,null,null,6086,12463,49007,74135,61235]
["Meters"]
["Sub-Total",{"$f":"SUM(B160:B166)","v":0},0,0,259349,450583,490065,741355,{"$f":"SUM(I160:I166)","v":612345}]
[]
["Kincardine Poletran & BRI Cable Replacement"]
["Capital Cost",344866,411744]
["Sub-Total",{"$f":"SUM(B170:B170)","v":344866},411744,0,0,0,0,0,{"$f":"SUM(I170:I170)","v":0}]
[]
["Harriston Poletran Rebuild"]
["Capital Cost",49798]
["Sub-Total",{"$f":"SUM(B174:B174)","v":49798},0,0,0,0,0,0,{"$f":"SUM(I174:I174)","v":0}]
[]
["Kincardine Hunter Street Defective Transformer Foundations"]
["Capital Cost",null,54334]
["Sub-Total",{"$f":"SUM(B178:B178)","v":0},54334,0,0,0,0,0,{"$f":"SUM(I178:I178)","v":0}]
[]
["Padmount Transformers with no Ground Gradient"]
["Distribution Station Equipment",null,null,null,null,2176]
["Poles, Towers & Fixtures",null,null,null,467,1798]
["Overhead Conductors & Devices",null,null,2398,null,3555]
["Underground Conduit",null,null,525,null,468]
["Underground Conductors & Devices",null,null,17427,678,7593]
["Line Transformers",null,null,16434,1427,38492]
["Services",null,null,null,2205,5658]
["Meters",null,null,null,null,2523]
["Sub-Total",{"$f":"SUM(B183:B189)","v":0},0,36784,4777,{"$f":"SUM(F182:F189)","v":62263},0,0,{"$f":"SUM(I183:I189)","v":0}]
[]
["New 3 Phase Customers"]
["Capital Cost",214345,119891]
["Poles, Towers & Fixtures",null,null,3265,14108,18287,32009,30389,22997]
["Overhead Conductors & Devices",null,null,9506,19505,18824,32009,30389,22997]
["Underground Conduit",null,null,707,2142,216,8002,7597,5749]
["Underground Conductors & Devices",null,null,7595,20760,30342,48014,45584,34495]
["Line Transformers",null,null,114813,79551,94318,160046,151946,114985]
["Services",null,null,2302,7825,9620,16005,15195,11499]
["Meters",null,null,7426,11236,{"$f":"5567+1945","v":7512},24006,22793,17248]
["Sub-Total",{"$f":"SUM(B193:B200)","v":214345},{"$f":"SUM(C193:C200)","v":119891},{"$f":"SUM(D194:D200)","v":145614},155127,179119,320091,303893,{"$f":"SUM(I194:I200)","v":229970}]
[]
["New low voltage services"]
["Capital Cost",{"$f":"43180+200000","v":243180},200000]
["Poles, Towers & Fixtures",null,null,7074,396,2723,7323,6496,4229]
["Overhead Conductors & Devices",null,null,2261,9278,3358,7323,6496,4229]
["Underground Conduit",null,null,442,3763,566,7323,6496]
["Underground Conductors & Devices",null,null,27053,19508,29192,29293,25983,16914]
["Line Transformers",null,null,77586,9793,831,7323,6496,4229]
["Services",null,null,264,101079,122044,219703,194874,126856]
["Meters",null,null,null,2858,{"$f":"5191+1542","v":6733},14646,12991,12684]
["Sub-Total",{"$f":"SUM(B204:B211)","v":243180},{"$f":"SUM(C204:C211)","v":200000},{"$f":"SUM(D205:D211)","v":114680},146675,165447,292934,259832,{"$f":"SUM(I205:I211)","v":169141}]
[]
["Non-demarcation Customers"]
["Capital Cost",22744]
["Poles, Towers & Fixtures",null,null,null,33863,2922,4757,6300,6000]
["Overhead Conductors & Devices"]
["Underground Conduit",null,null,10849,2310,18556,26959,35700,34000]
["Underground Conductors & Devices"]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B215:B222)","v":22744},{"$f":"SUM(C216:C222)","v":0},10849,36173,21478,31716,42000,{"$f":"SUM(I216:I222)","v":40000}]
[]
["New Lots Developed"]
["Capital Cost",30832,262618]
["Poles, Towers & Fixtures",null,null,226,973,29337,13532,12407,9357]
["Overhead Conductors & Devices",null,null,15955,5586,42783,40595,37221,28073]
["Underground Conduit",null,null,4575,973,2559,13532,12407,9358]
["Underground Conductors & Devices",null,null,106235,42688,154318,135315,124071,93575]
["Line Transformers",null,null,194308,9887,63511,54127,49629,37430]
["Services",null,null,3239,486,10219,13532,12407,9357]
["Meters"]
["Sub-Total",{"$f":"SUM(B226:B233)","v":30832},{"$f":"SUM(C226:C233)","v":262618},{"$f":"SUM(D227:D233)","v":324538},60593,302727,270633,248142,{"$f":"SUM(I227:I233)","v":187150}]
[]
["Registered Meter Point Resealing"]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices"]
["Underground Conduit"]
["Underground Conductors & Devices"]
["Line Transformers"]
["Services"]
["Meters",null,null,null,13885]
["Sub-Total",{"$f":"SUM(B237:B243)","v":0},0,0,13885,0,0,0,{"$f":"SUM(I237:I243)","v":0}]
[]
["Prior Year Capital Projects Completed"]
["Poles, Towers & Fixtures",null,null,3270]
["Overhead Conductors & Devices",null,null,8038]
["Underground Conduit"]
["Underground Conductors & Devices",null,null,3270]
["Line Transformers",null,null,1327]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B247:B253)","v":0},{"$f":"SUM(C247:C253)","v":0},15905,0,0,0,0,{"$f":"SUM(I247:I253)","v":0}]
[]
["Current Year Capital Projects - non budgeted"]
["Poles, Towers & Fixtures",null,null,1041]
["Overhead Conductors & Devices",null,null,3237]
["Underground Conduit",null,null,397]
["Underground Conductors & Devices",null,null,27261]
["Line Transformers",null,null,11593]
["Services",null,null,26048]
["Meters"]
["Sub-Total",{"$f":"SUM(B257:B263)","v":0},0,69577,0,0,0,0,{"$f":"SUM(I257:I263)","v":0}]
[]
["Municipal Roads Act"]
["Poles, Towers & Fixtures",null,null,16246]
["Overhead Conductors & Devices",null,null,16545]
["Underground Conduit",null,null,1223]
["Underground Conductors & Devices",null,null,41528]
["Line Transformers",null,null,4017]
["Services",null,null,787]
["Meters"]
["Sub-Total",{"$f":"SUM(B267:B273)","v":0},0,80346,0,0,0,0,{"$f":"SUM(I267:I273)","v":0}]
[]
["Mildmay PME Lightning Strike"]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices",null,null,5838]
["Underground Conduit",null,null,154]
["Underground Conductors & Devices",null,null,26227]
["Line Transformers",null,null,20874]
["Services"]
["Meters",null,null,7746,16471]
["Sub-Total",{"$f":"SUM(B277:B283)","v":0},0,60839,16471,0,0,0,{"$f":"SUM(I277:I283)","v":0}]
[]
["Walkerton MS3 - Copper Theft"]
["Distribution Station Equipment",null,null,6001]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices"]
["Underground Conduit"]
["Underground Conductors & Devices",null,null,11859]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B288:B294)","v":0},0,{"$f":"SUM(D287:D294)","v":17860},0,0,0,0,{"$f":"SUM(I288:I294)","v":0}]
[]
["Service Upgrade for Customer Owned Substation"]
["Poles, Towers & Fixtures",null,null,30904]
["Overhead Conductors & Devices",null,null,35823]
["Underground Conduit",null,null,2181]
["Underground Conductors & Devices",null,null,13066]
["Line Transformers",null,null,5229]
["Services",null,null,393]
["Meters",null,null,2404]
["Sub-Total",{"$f":"SUM(B298:B304)","v":0},0,90000,0,0,0,0,{"$f":"SUM(I298:I304)","v":0}]
[]
["Service Upgrade for Industrial Customer - EkoFuels"]
["Poles, Towers & Fixtures",null,null,57]
["Overhead Conductors & Devices",null,null,1947]
["Underground Conduit",null,null,134]
["Underground Conductors & Devices",null,null,1566]
["Line Transformers",null,null,26026]
["Services"]
["Meters",null,null,1454]
["Sub-Total",{"$f":"SUM(B308:B314)","v":0},0,31184,0,0,0,0,{"$f":"SUM(I308:I314)","v":0}]
[]
["Service Upgrade - PE Docks"]
["Capital Cost",26863]
["Poles, Towers & Fixtures",null,null,214]
["Overhead Conductors & Devices",null,null,440]
["Underground Conduit"]
["Underground Conductors & Devices",null,null,3919]
["Line Transformers",null,null,21472]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B318:B325)","v":26863},{"$f":"SUM(C319:C325)","v":0},26045,0,0,0,0,{"$f":"SUM(I319:I325)","v":0}]
[]
["Power Supply - Eastlink"]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices",null,null,5193]
["Underground Conduit"]
["Underground Conductors & Devices",null,null,80]
["Line Transformers",null,null,5515]
["Services",null,null,11008]
["Meters",null,null,3538]
["Sub-Total",{"$f":"SUM(B329:B335)","v":0},0,25334,0,0,0,0,{"$f":"SUM(I329:I335)","v":0}]
[]
["Fibre Make Ready"]
["Capital Cost",null,25533]
["Poles, Towers & Fixtures",null,null,148425,13680,853]
["Overhead Conductors & Devices",null,null,93024,21215,366]
["Underground Conduit",null,null,31938,1149]
["Underground Conductors & Devices",null,null,23913,6861]
["Line Transformers",null,null,19235,515,487]
["Services",null,null,23050,250,731]
["Meters"]
["Sub-Total",{"$f":"SUM(B340:B346)","v":0},{"$f":"SUM(C339:C346)","v":25533},339585,43670,2437,0,0,{"$f":"SUM(I340:I346)","v":0}]
[]
["New Service or Upgrade to 400 Amp"]
["Capital Cost",65805,3273]
["Poles, Towers & Fixtures",null,null,null,2080]
["Overhead Conductors & Devices",null,null,null,2734]
["Underground Conduit",null,null,null,371]
["Underground Conductors & Devices",null,null,null,1581]
["Line Transformers",null,null,null,33749]
["Services",null,null,null,1092]
["Meters",null,null,null,364]
["Sub-Total",{"$f":"SUM(B350:B357)","v":65805},{"$f":"SUM(C350:C357)","v":3273},{"$f":"SUM(D351:D357)","v":0},41971,0,0,0,{"$f":"SUM(I351:I357)","v":0}]
[]
["Replace 3 Phase Bank"]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices",null,null,null,2312]
["Underground Conduit",null,null,null,460]
["Underground Conductors & Devices",null,null,null,884]
["Line Transformers",null,null,null,13873]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B361:B367)","v":0},0,0,17529,0,0,0,{"$f":"SUM(I361:I367)","v":0}]
[]
["New Load Transfer Customer"]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices",null,null,null,1232]
["Underground Conduit",null,null,null,246]
["Underground Conductors & Devices",null,null,null,13230]
["Line Transformers",null,null,null,8331]
["Services",null,null,null,1142]
["Meters"]
["Sub-Total",{"$f":"SUM(B371:B377)","v":0},0,0,24181,0,0,0,{"$f":"SUM(I371:I377)","v":0}]
[]
["Service Relocation for Town of Hanover - Left Turn Lane Reconstruction"]
["Poles, Towers & Fixtures",null,null,null,45516]
["Overhead Conductors & Devices",null,null,null,31590]
["Underground Conduit",null,null,null,727]
["Underground Conductors & Devices"]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B381:B387)","v":0},0,0,77833,0,0,0,{"$f":"SUM(I381:I387)","v":0}]
[]
["Steel Pole Relocation for Town of Lucknow - Fire Hall"]
["Poles, Towers & Fixtures",null,null,null,2080]
["Overhead Conductors & Devices",null,null,null,4297]
["Underground Conduit",null,null,null,759]
["Underground Conductors & Devices",null,null,null,11524]
["Line Transformers"]
["Services",null,null,null,1054]
["Meters"]
["Sub-Total",{"$f":"SUM(B391:B397)","v":0},0,0,19714,0,0,0,{"$f":"SUM(I391:I397)","v":0}]
[]
["Pole Line Relocation"]
["Capital Cost",15703,16363]
["Poles, Towers & Fixtures",null,null,null,8096]
["Overhead Conductors & Devices",null,null,null,9504]
["Underground Conduit",null,null,null,430]
["Underground Conductors & Devices",null,null,null,2417]
["Line Transformers"]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B401:B408)","v":15703},{"$f":"SUM(C401:C408)","v":16363},{"$f":"SUM(D402:D408)","v":0},20447,0,0,0,{"$f":"SUM(I402:I408)","v":0}]
[]
["Infrastructure Rebuild - Storm"]
["Poles, Towers & Fixtures",null,null,null,17936]
["Overhead Conductors & Devices",null,null,null,8111]
["Underground Conduit",null,null,null,519]
["Underground Conductors & Devices"]
["Line Transformers"]
["Services",null,null,null,3230]
["Meters"]
["Sub-Total",{"$f":"SUM(B412:B418)","v":0},0,0,29796,0,0,0,{"$f":"SUM(I412:I418)","v":0}]
[]
["Non-budgeted Work Orders"]
["Capital Cost",249844,317468]
["Poles, Towers & Fixtures",null,null,3345,478,1344]
["Overhead Conductors & Devices",null,null,9570,7252,3947]
["Underground Conduit",null,null,1451,793,151]
["Underground Conductors & Devices",null,null,300,7820,1964]
["Line Transformers",null,null,6304,6870,515]
["Services",null,null,63421,38161,81004]
["Meters",null,null,4825,5565,{"$f":"1087+1348","v":2435}]
["Sub-Total",{"$f":"SUM(B422:B429)","v":249844},{"$f":"SUM(C422:C429)","v":317468},{"$f":"SUM(D423:D429)","v":89216},66939,91360,0,0,{"$f":"SUM(I423:I429)","v":0}]
[]
["Metering"]
["Meters",null,null,null,null,null,null,280648,138919]
["Sub-Total",{"$f":"SUM(B433)","v":0},{"$f":"SUM(C433)","v":0},{"$f":"SUM(D433)","v":0},{"$f":"SUM(E433)","v":0},{"$f":"SUM(F433)","v":0},{"$f":"SUM(G433)","v":0},{"$f":"SUM(H433)","v":280648},138919]
[]
["Walkerton: Peter Street"]
["Capital Cost",103529]
["Sub-Total",{"$f":"SUM(B437)","v":103529},{"$f":"SUM(C437)","v":0},0,0,0,0,0,{"$f":"SUM(I437)","v":0}]
[]
["Southampton: Strut Guy Conversion"]
["Capital Cost",4576]
["Sub-Total",{"$f":"SUM(B441)","v":4576},{"$f":"SUM(C441)","v":0},{"$f":"SUM(D441)","v":0},{"$f":"SUM(E441)","v":0},{"$f":"SUM(F441)","v":0},{"$f":"SUM(G441)","v":0},{"$f":"SUM(H441)","v":0},0]
[]
["Hanover: Broken Pole"]
["Capital Cost",16034]
["Sub-Total",{"$f":"SUM(B445)","v":16034},{"$f":"SUM(C445)","v":0},{"$f":"SUM(D445)","v":0},{"$f":"SUM(E445)","v":0},{"$f":"SUM(F445)","v":0},{"$f":"SUM(G445)","v":0},{"$f":"SUM(H445)","v":0},0]
[]
["Walkerton: Walkerton Industrial Park"]
["Capital Cost",32621]
["Sub-Total",{"$f":"SUM(B449)","v":32621},{"$f":"SUM(C449)","v":0},{"$f":"SUM(D449)","v":0},{"$f":"SUM(E449)","v":0},{"$f":"SUM(F449)","v":0},{"$f":"SUM(G449)","v":0},{"$f":"SUM(H449)","v":0},0]
[]
["Port Elgin: Elgin Lodge Addition"]
["Capital Cost",56075]
["Sub-Total",{"$f":"SUM(B453)","v":56075},{"$f":"SUM(C453)","v":0},{"$f":"SUM(D453)","v":0},{"$f":"SUM(E453)","v":0},{"$f":"SUM(F453)","v":0},{"$f":"SUM(G453)","v":0},{"$f":"SUM(H453)","v":0},0]
[]
["Hanover: Hanover Industrial Park"]
["Capital Cost",60828]
["Sub-Total",{"$f":"SUM(B457)","v":60828},{"$f":"SUM(C457)","v":0},{"$f":"SUM(D457)","v":0},{"$f":"SUM(E457)","v":0},{"$f":"SUM(F457)","v":0},{"$f":"SUM(G457)","v":0},{"$f":"SUM(H457)","v":0},0]
[]
["Hanover: Mini Plaza"]
["Capital Cost",null,2932]
["Sub-Total",{"$f":"SUM(B461)","v":0},{"$f":"SUM(C461)","v":2932},{"$f":"SUM(D461)","v":0},{"$f":"SUM(E461)","v":0},{"$f":"SUM(F461)","v":0},{"$f":"SUM(G461)","v":0},{"$f":"SUM(H461)","v":0},0]
[]
["Overhead to Underground - Customer Driven"]
["Capital Cost",null,79928]
["Sub-Total",{"$f":"SUM(B465)","v":0},{"$f":"SUM(C465)","v":79928},{"$f":"SUM(D465)","v":0},{"$f":"SUM(E465)","v":0},{"$f":"SUM(F465)","v":0},{"$f":"SUM(G465)","v":0},{"$f":"SUM(H465)","v":0},0]
[]
["Port Elgin 4-Plex"]
["Capital Cost",null,2865]
["Sub-Total",{"$f":"SUM(B469)","v":0},{"$f":"SUM(C469)","v":2865},{"$f":"SUM(D469)","v":0},{"$f":"SUM(E469)","v":0},{"$f":"SUM(F469)","v":0},{"$f":"SUM(G469)","v":0},{"$f":"SUM(H469)","v":0},0]
[]
["Service Upgrade - Teeswater School"]
["Capital Cost",null,2875]
["Sub-Total",{"$f":"SUM(B473)","v":0},{"$f":"SUM(C473)","v":2875},{"$f":"SUM(D473)","v":0},{"$f":"SUM(E473)","v":0},{"$f":"SUM(F473)","v":0},{"$f":"SUM(G473)","v":0},{"$f":"SUM(H473)","v":0},0]
[]
["Southampton: Service 2 Lots to Line Lot"]
["Capital Cost",null,3331]
["Sub-Total",{"$f":"SUM(B477)","v":0},{"$f":"SUM(C477)","v":3331},{"$f":"SUM(D477)","v":0},{"$f":"SUM(E477)","v":0},{"$f":"SUM(F477)","v":0},{"$f":"SUM(G477)","v":0},{"$f":"SUM(H477)","v":0},0]
[]
["Walkerton: Durham Street - Metering Upgrade"]
["Capital Cost",null,3367]
["Sub-Total",{"$f":"SUM(B481)","v":0},{"$f":"SUM(C481)","v":3367},{"$f":"SUM(D481)","v":0},{"$f":"SUM(E481)","v":0},{"$f":"SUM(F481)","v":0},{"$f":"SUM(G481)","v":0},{"$f":"SUM(H481)","v":0},0]
[]
["Walkerton: Industrial Road Updgrade"]
["Capital Cost",null,16049]
["Sub-Total",{"$f":"SUM(B485)","v":0},{"$f":"SUM(C485)","v":16049},{"$f":"SUM(D485)","v":0},{"$f":"SUM(E485)","v":0},{"$f":"SUM(F485)","v":0},{"$f":"SUM(G485)","v":0},{"$f":"SUM(H485)","v":0},0]
[]
["Wingham: Capital Rebuild - Martha to George Street"]
["Capital Cost",null,70280]
["Sub-Total",{"$f":"SUM(B489)","v":0},{"$f":"SUM(C489)","v":70280},{"$f":"SUM(D489)","v":0},{"$f":"SUM(E489)","v":0},{"$f":"SUM(F489)","v":0},{"$f":"SUM(G489)","v":0},{"$f":"SUM(H489)","v":0},0]
[]
["Wingham: Metering Upgrade"]
["Capital Cost",null,2568]
["Sub-Total",{"$f":"SUM(B493)","v":0},{"$f":"SUM(C493)","v":2568},{"$f":"SUM(D493)","v":0},{"$f":"SUM(E493)","v":0},{"$f":"SUM(F493)","v":0},{"$f":"SUM(G493)","v":0},{"$f":"SUM(H493)","v":0},0]
[]
["Underground Burnoffs"]
["Poles, Towers & Fixtures",null,null,null,null,17582]
["Overhead Conductors & Devices",null,null,null,null,11651]
["Underground Conduit",null,null,null,null,57235]
["Underground Conductors & Devices",null,null,null,null,64209]
["Line Transformers",null,null,null,null,2148]
["Services",null,null,null,null,5695]
["Meters",null,null,null,null,1277]
["Sub-Total",{"$f":"SUM(B497:B503)","v":0},0,0,0,159797,0,0,{"$f":"SUM(I497:I503)","v":0}]
[]
["Neustadt PME"]
["Poles, Towers & Fixtures",null,null,null,null,1862]
["Overhead Conductors & Devices",null,null,null,null,23140]
["Underground Conduit"]
["Underground Conductors & Devices"]
["Line Transformers",null,null,null,null,2333]
["Services",null,null,null,null,23013]
["Meters"]
["Sub-Total",{"$f":"SUM(B507:B513)","v":0},0,0,0,50348,0,0,{"$f":"SUM(I507:I513)","v":0}]
[]
["Bi-Directional Meters"]
["Poles, Towers & Fixtures",null,null,null,null,413]
["Overhead Conductors & Devices",null,null,null,null,4735]
["Underground Conduit",null,null,null,null,47]
["Underground Conductors & Devices"]
["Line Transformers",null,null,null,null,4423]
["Services",null,null,null,null,1738]
["Meters",null,null,null,null,1431]
["Sub-Total",{"$f":"SUM(B517:B523)","v":0},0,0,0,12787,0,0,{"$f":"SUM(I517:I523)","v":0}]
[]
["Rellocate Transformers"]
["Poles, Towers & Fixtures",null,null,null,null,65]
["Overhead Conductors & Devices",null,null,null,null,50]
["Underground Conduit"]
["Underground Conductors & Devices"]
["Line Transformers",null,null,null,null,4483]
["Services",null,null,null,null,1328]
["Meters",null,null,null,null,104]
["Sub-Total",{"$f":"SUM(B527:B533)","v":0},0,0,0,6030,0,0,{"$f":"SUM(I527:I533)","v":0}]
[]
["Underground Cable Installation"]
["Poles, Towers & Fixtures",null,null,null,null,1217]
["Overhead Conductors & Devices",null,null,null,null,924]
["Underground Conduit",null,null,null,null,170]
["Underground Conductors & Devices",null,null,null,null,44382]
["Line Transformers",null,null,null,null,74]
["Services",null,null,null,null,22550]
["Meters"]
["Sub-Total",{"$f":"SUM(B537:B543)","v":0},0,0,0,69317,0,0,{"$f":"SUM(I537:I543)","v":0}]
[]
["New Pole"]
["Poles, Towers & Fixtures",null,null,null,null,18424]
["Overhead Conductors & Devices",null,null,null,null,4398]
["Underground Conduit",null,null,null,null,331]
["Underground Conductors & Devices",null,null,null,null,126]
["Line Transformers"]
["Services",null,null,null,null,811]
["Meters",null,null,null,null,104]
["Sub-Total",{"$f":"SUM(B547:B553)","v":0},0,0,0,24194,0,0,{"$f":"SUM(I547:I553)","v":0}]
[]
["Install Primary, Transformer & Metering"]
["Poles, Towers & Fixtures",null,null,null,null,14379]
["Overhead Conductors & Devices",null,null,null,null,12628]
["Underground Conduit",null,null,null,null,423]
["Underground Conductors & Devices",null,null,null,null,11445]
["Line Transformers",null,null,null,null,40556]
["Services",null,null,null,null,11413]
["Meters",null,null,null,null,3270]
["Sub-Total",{"$f":"SUM(B557:B563)","v":0},0,0,0,94114,0,0,{"$f":"SUM(I557:I563)","v":0}]
[]
["Strut Guy Installation"]
["Poles, Towers & Fixtures",null,null,null,null,8113]
["Overhead Conductors & Devices",null,null,null,null,772]
["Underground Conduit",null,null,null,null,264]
["Underground Conductors & Devices",null,null,null,null,317]
["Line Transformers",null,null,null,null,317]
["Services",null,null,null,null,211]
["Meters",null,null,null,null,493]
["Sub-Total",{"$f":"SUM(B567:B573)","v":0},0,0,0,10487,0,0,{"$f":"SUM(I567:I573)","v":0}]
[]
["Harriston Library Upgrade"]
["Poles, Towers & Fixtures",null,null,null,null,1935]
["Overhead Conductors & Devices",null,null,null,null,290]
["Underground Conduit"]
["Underground Conductors & Devices"]
["Line Transformers",null,null,null,null,9766]
["Services"]
["Meters"]
["Sub-Total",{"$f":"SUM(B577:B583)","v":0},0,0,0,11991,0,0,{"$f":"SUM(I577:I583)","v":0}]
[]
["Retro for Demolition"]
["Poles, Towers & Fixtures",null,null,null,null,1995]
["Overhead Conductors & Devices",null,null,null,null,173]
["Underground Conduit"]
["Underground Conductors & Devices"]
["Line Transformers",null,null,null,null,115]
["Services",null,null,null,null,462]
["Meters"]
["Sub-Total",{"$f":"SUM(B587:B593)","v":0},0,0,0,2745,0,0,{"$f":"SUM(I587:I593)","v":0}]
[]
["Stock"]
["Distribution Station Equipment",null,null,null,55648]
["Poles, Towers & Fixtures",null,null,null,3249]
["Overhead Conductors & Devices",null,null,null,624]
["Underground Conduit",null,null,null,22]
["Underground Conductors & Devices",null,null,null,40764]
["Line Transformers",24158,30696,-2944,18899]
["Services",null,null,null,7135]
["Meters",50000,50000,55395,6571,112118]
["Sub-Total",{"$f":"SUM(B598:B604)","v":74158},80696,52451,{"$f":"SUM(E597:E604)","v":132912},112118,0,0,{"$f":"SUM(I598:I604)","v":0}]
[]
["Other - Burden Clearing and Scrap Inventory Adjustment"]
["Capital Cost",1015100,283194]
["Distribution Station Equipment",null,null,null,null,47957]
["Poles, Towers & Fixtures",null,null,-65358,9011,-105818]
["Overhead Conductors & Devices",null,null,-69910,11906,-59036]
["Underground Conduit",null,null,-7472,1990,-13339]
["Underground Conductors & Devices",null,null,-57711,78,10694]
["Line Transformers",null,null,-85665,257,-72048]
["Services",null,null,-40406,-109,-63683]
["Meters",null,null,-3023,60,{"$f":"18262-12854","v":5408}]
["Sub-Total",{"$f":"SUM(B608:B616)","v":1015100},{"$f":"SUM(C608:C616)","v":283194},{"$f":"SUM(D608:D616)","v":-329545},{"$f":"SUM(E610:E616)","v":23193},{"$f":"SUM(F609:F616)","v":-249865},0,0,{"$f":"SUM(I610:I616)","v":0}]
[]
["Reclassified or Transferred"]
["Poles, Towers & Fixtures"]
["Overhead Conductors & Devices",null,null,1202043,-1032464]
["Underground Conduit"]
["Underground Conductors & Devices",null,null,null,1760894]
["Line Transformers",null,null,null,-721852]
["Services"]
["Meters",null,null,null,2605]
["Sub-Total",{"$f":"SUM(B620:B626)","v":0},0,1202043,9183,0,0,0,{"$f":"SUM(I620:I626)","v":0}]
[]
["Other"]
["Buildings",2443787,null,30908,1843,null,5000,9000,9000]
["Office Furniture & Equipment",null,{"$f":"16995+227058","v":244053},null,7834,10589,5000,2000,2000]
["Computer Hardware",null,{"$f":"40015+357474","v":397489},24238,14881,45385,22000,28600,28600]
["Computer Sofware",null,{"$f":"317300+409572","v":726872},23488,104332,89765,50000,45000,45000]
["Transportation Equipment",null,{"$f":"54907+1563355","v":1618262},28862,276547,284250,450000,400000,400000]
["Stores Equipment",null,{"$f":"3659+19842","v":23501},67436]
["Tools, Shop & Garage Equipment",null,{"$f":"29764+184420","v":214184},27924,36167,18505,72000,72000,72000]
["Measurement & Testing Equipment",null,{"$f":"8278+51482","v":59760},null,3379,4405]
["Power Operated Equipment",null,{"$f":"36936+30011","v":66947},33325]
["Communications Equipment",null,{"$f":"2882+99188","v":102070},null,99028]
["Miscellaneous Equipment",null,{"$f":"4933+27970","v":32903},4890,5700,null,40000,45000,45000]
["Sub-Total",{"$f":"SUM(B630:B640)","v":2443787},{"$f":"SUM(C630:C640)","v":3486041},{"$f":"SUM(D630:D640)","v":241071},{"$f":"SUM(E630:E640)","v":549711},{"$f":"SUM(F630:F639)","v":452899},{"$f":"SUM(G630:G640)","v":644000},{"$f":"SUM(H630:H640)","v":601600},{"$f":"SUM(I630:I640)","v":601600}]
[]
["Miscellaneous",null,1427]
["Total",{"$f":"SUMPRODUCT(--($A14:$A643=\"Sub-Total\"), B$14:B$643)+B643","v":5529046},6091195,4584982,3029418,4159822,4892456,5566081,{"$f":"SUMPRODUCT(--($A14:$A643=\"Sub-Total\"), I$14:I$643)+I643","v":4621128}]
["Contributed Capital",{"$f":"+'App.2-B_Fixed Asset Cont 2007'!F52","v":-677549},{"$f":"+'App.2-B_Fixed Asset Cont 2008'!F52","v":-892416},{"$f":"+'App.2-B_Fixed Asset Cont 2009'!F52","v":-1264357.4000000001},{"$f":"+'App.2-B_Fixed Asset Cont 2010'!F52","v":-287613.29000000044},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F52","v":-632720.38},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F52","v":-329373},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F52","v":-417663},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F52","v":-373740}]
["Net Total",{"$f":"SUM(B644:B645)","v":4851497},5198779,3320624.5999999996,2741804.7099999995,3527101.62,4563083,5148418,{"$f":"SUM(I644:I645)","v":4247388}]
[]
["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."]
[]
["WPI Notes:"]
[]
["1  Received direction from Ted A at OEB that it was acceptable to report CGAAP for each year as the proper accounting treatment is addressed along with all other assets in subsequent schedules"]

{"sheet":"App.2-B_Fixed Asset Cont 2007","index":3,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":true,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2007]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,242769,null,-15000,{"$f":"E18+F18+G18","v":227769},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227769}]
[47,1808,"Buildings",0.02,6517,2443787,null,{"$f":"E19+F19+G19","v":2450304},null,-2023,-24758,null,{"$f":"J19+K19+L19","v":-26781},{"$f":"H19+M19","v":2423523}]
[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",3.3300000000000003E-2,3073798,83593,null,3157391,null,-862166,-143364,null,-1005530,2151861]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,4811058,194258,null,5005316,null,-1094849,-217108,null,-1311957,3693359]
[47,1835,"Overhead Conductors & Devices",0.04,6734937,622265,null,7357202,null,-1442428,-316175,null,-1758603,5598599]
[47,1840,"Underground Conduit",0.04,2094546,389798,null,2484344,null,-393133,-100545,null,-493678,1990666]
[47,1845,"Underground Conductors & Devices",0.04,5563155,695407,null,6258562,null,-1130311,-265053,null,-1395364,4863198]
[47,1850,"Line Transformers",0.04,5896988,624935,null,6521923,null,-1143249,-276309,null,-1419558,5102365]
[47,1855,"Services (Overhead & Underground)",0.04,2727052,277646,null,3004698,null,-555934,-125438,null,-681372,2323326]
[47,1860,"Meters",0.04,2302027,136217,-61140,2377104,null,-490587,-105800,null,-596387,1780717]
[8,1860,"Meters (Smart Meters)",0.04,null,61140,null,61140,null,null,null,null,0,61140]
["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,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,null,null,null,0,null,null,null,null,0,0]
[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]
[12,1925,"Computer Software (Formally known as Account 1925)",0.2,267519,null,null,267519,null,-209098,-53503,null,-262601,4918]
[10,1930,"Transportation Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1935,"Stores Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1945,"Measurement & Testing Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,null,0,null,null,null,null,0,0]
[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",0.1,258631,null,null,258631,null,-258631,null,null,-258631,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",0.04,-4437179,-677549,null,-5114728,null,424159,194413,null,618572,-4496156]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":29541818},{"$f":"SUM(F16:F54)","v":4851497},-76140,34317175,null,{"$f":"SUM(J16:J54)","v":-7158250},{"$f":"SUM(K16:K54)","v":-1433640},0,-8591890,25725285]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":0}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2008","index":4,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":true,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2008]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H18","v":227769},null,null,{"$f":"E18+F18+G18","v":227769},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227769}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H19","v":2450304},null,null,{"$f":"E19+F19+G19","v":2450304},null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M19","v":-26781},{"$f":"-24130-25066","v":-49196},null,{"$f":"J19+K19+L19","v":-75977},{"$f":"H19+M19","v":2374327}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H22","v":3157391},387320,null,3544711,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M22","v":-1005530},{"$f":"-148825-1394","v":-150219},null,-1155749,2388962]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H24","v":5005316},284012,null,5289328,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M24","v":-1311957},{"$f":"-207410-19268","v":-226678},null,-1538635,3750693]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H25","v":7357202},325395,null,7682597,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M25","v":-1758603},{"$f":"-322873-170479","v":-493352},null,-2251955,5430642]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H26","v":2484344},113840,null,2598184,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M26","v":-493678},{"$f":"-90910-19700","v":-110610},null,-604288,1993896]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H27","v":6258562},523410,null,6781972,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M27","v":-1395364},{"$f":"-211970+80718","v":-131252},null,-1526616,5255356]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H28","v":6521923},699162,null,7221085,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M28","v":-1419558},{"$f":"-253079-49709","v":-302788},null,-1722346,5498739]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H29","v":3004698},356816,null,3361514,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M29","v":-681372},{"$f":"-122218-15906","v":-138124},null,-819496,2542018]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H30","v":2377104},151290,null,2528394,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M30","v":-596387},{"$f":"-98806-3011","v":-101817},null,-698204,1830190]
[8,1860,"Meters (Smart Meters)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H31","v":61140},null,null,61140,null,null,-9774,null,-9774,51366]
["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)",0.1,null,244053,null,244053,null,null,-133197,null,-133197,110856]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,null,69332,null,69332,null,null,-152871,null,-152871,-83539]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,null,275946,null,275946,null,null,-132138,null,-132138,143808]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,null,52212,null,52212,null,null,-44775,null,-44775,7437]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H40","v":267519},459353,null,726872,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M40","v":-262601},-408731,null,-671332,55540]
[10,1930,"Transportation Equipment",0.125,null,1648262,-30000,1618262,null,null,-978880,30000,-948880,669382]
[8,1935,"Stores Equipment",0.1,null,23501,null,23501,null,null,-7006,null,-7006,16495]
[8,1940,"Tools, Shop & Garage Equipment",0.1,null,214184,null,214184,null,null,-136811,null,-136811,77373]
[8,1945,"Measurement & Testing Equipment",0.1,null,59760,null,59760,null,null,-16339,null,-16339,43421]
[8,1950,"Power Operated Equipment",0.125,null,66947,null,66947,null,null,-26037,null,-26037,40910]
[8,1955,"Communications Equipment",0.1,null,102070,null,102070,null,null,-86622,null,-86622,15448]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,null,32903,null,32903,null,null,-18442,null,-18442,14461]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H49","v":258631},null,null,258631,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M49","v":-258631},null,null,-258631,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,null,1427,null,1427,null,null,-1427,null,-1427,0]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!H52","v":-5114728},-892416,null,-6007144,null,{"$f":"+'App.2-B_Fixed Asset Cont 2007'!M52","v":618572},{"$f":"160815+62401","v":223216},null,841788,-5165356]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":34317175},{"$f":"SUM(F16:F54)","v":5198779},-30000,39485954,null,{"$f":"SUM(J16:J54)","v":-8591890},{"$f":"SUM(K16:K54)","v":-3633870},30000,-12195760,27290194]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":30000}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2009","index":5,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":true,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2009]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,227768.86,null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,2450303.9,30908,null,{"$f":"E19+F19+G19","v":2481211.9},null,-75977.2,-49513,null,{"$f":"J19+K19+L19","v":-125490.2},{"$f":"H19+M19","v":2355721.6999999997}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,3544711.27,123140.78,null,3667852.05,null,-1155748.69,-158695.01999999999,null,-1314443.71,2353408.34]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,5289327.3,591965.42000000004,null,5881292.7199999997,null,-1538635.3,-244175.92,null,-1782811.22,4098481.5]
[47,1835,"Overhead Conductors & Devices",0.04,8884640.1400000006,664080.74,-1202043,8346677.8800000008,null,-2251955.14,-403032.24,null,-2654987.38,5691690.5000000009]
[47,1840,"Underground Conduit",0.04,2598184.09,72698.66,null,2670882.75,null,-604287.79,-114349.66,null,-718637.45000000007,1952245.2999999998]
[47,1845,"Underground Conductors & Devices",0.04,5229426,2435317.3899999997,null,7664743.3899999997,null,-1526615.59,-262472.8,null,-1789088.3900000001,5875655]
[47,1850,"Line Transformers",0.04,7571587,29689.070000000298,null,7601276.0700000003,null,{"$f":"-1066643.91-655701.6","v":-1722345.5099999998},{"$f":"-171567.6-159849.46","v":-331417.06},null,-2053762.5699999998,5547513.5]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"1227525.5+2133987.74","v":3361513.24},{"$f":"131842.68+212805.08","v":344647.76},null,3706161,null,{"$f":"-342638.5-476857.24","v":-819495.74},{"$f":"-57062.68-95097.08","v":-152159.76},null,-971655.5,2734505.5]
[47,1860,"Meters",0.04,{"$f":"1766764.43+761629.61","v":2528394.04},{"$f":"26507.75-125726.72+181591.75","v":82372.78},-602915.31999999995,2007851.5,null,{"$f":"-707978.02+0+9773.98","v":-698204.04},-87460,{"$f":"246719-9774","v":236945},-548719.04,1459132.46]
[8,1860,"Meters (Smart Meters)",0.04,61139.98,null,-61140,-1.9999999996798579E-2,null,-9773.98,null,9773.98,0,-1.9999999996798579E-2]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,244053.3,null,null,244053.3,null,-133196.79999999999,-18953,null,-152149.79999999999,91903.5]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"156649.36+70507.42+18173.17-6425.08-3780+40821.16","v":275946.02999999997},null,null,275946.02999999997,null,-152871.07,null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"6328.34+21247.41+24635.88","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"-56456.32-55482.39-20198.88","v":-132137.59},{"$f":"-4249-4927","v":-9176},null,-141313.59,-89101.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"29316.41+40015.48","v":69331.89},24238.11,null,93570,null,{"$f":"-24469.41-20306","v":-44775.41},{"$f":"-5863-8003-2422.11","v":-16288.11},null,-61063.520000000004,32506.479999999996]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,726871.27,23487.95,null,750359.22,null,-671331.77,-34565.449999999997,null,-705897.22,44462]
[10,1930,"Transportation Equipment",0.125,1618262.33,28861.91,null,1647124.24,null,-948879.83,-130149.41,null,-1079029.24,568095]
[8,1935,"Stores Equipment",0.1,23501.39,67435.820000000007,null,90937.21,null,-7005.89,-5518.32,null,-12524.21,78413]
[8,1940,"Tools, Shop & Garage Equipment",0.1,214184.3,27924.48,null,242108.78,null,-136811.29999999999,-12919.48,null,-149730.78,92378]
[8,1945,"Measurement & Testing Equipment",0.1,59760,null,null,59760,null,-16338.5,-5973,null,-22311.5,37448.5]
[8,1950,"Power Operated Equipment",0.125,66946.94,33325.019999999997,null,100271.95999999999,null,-26037.439999999999,-6335.02,null,-32372.46,67899.5]
[8,1955,"Communications Equipment",0.1,102070.39,null,null,102070.39,null,-86622.39,-10862,null,-97484.39,4586]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,32903.480000000003,4889.78,null,37793.26,null,-18441.98,-3542.78,null,-21984.76,15808.500000000004]
[47,1975,"Load Management Controls Utility Premises",0.1,258630.5,null,null,258630.5,null,-258630.5,null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,null,1427,null,1427,null,-1426.68,null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"-(299558.47+2352820.34+558004.61+960617.92+1765272.85+70869.96)","v":-6007144.1499999994},{"$f":"-(225705.82+245178.6+205755.75+423828.02+114813.85+45697.49)-3377.87","v":-1264357.4000000001},3377.87,-7268123.6799999997,null,{"$f":"(346134.31+134650.61+97959.92+252045.85+10996.96)","v":841787.64999999991},{"$f":"(116061.92+26486.75+47036.52+72916.85+3091.88)+720.98","v":266314.89999999997},-720.98,1107381.5699999998,-6160742.1099999994]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":39484525.119999997},{"$f":"SUM(F16:F54)","v":3322053.2700000005},-1862720.4499999997,40943857.940000005,null,{"$f":"SUM(J16:J54)","v":-12195758.480000002},{"$f":"SUM(K16:K54)","v":-1791243.1300000001},245998,-13741003.610000003,27202854.330000002]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":245998}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2009SM","index":6,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":true,"merged":[[70,1,71,13],[73,1,73,13],[34,14,34,15],[8,0,8,13],[9,0,9,13],[13,4,13,7],[67,1,68,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2009]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,227768.86,null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,2450303.9,30908,null,{"$f":"E19+F19+G19","v":2481211.9},null,-75977.2,-49513,null,{"$f":"J19+K19+L19","v":-125490.2},{"$f":"H19+M19","v":2355721.6999999997}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,3544711.27,123140.78,null,3667852.05,null,-1155748.69,-158695.01999999999,null,-1314443.71,2353408.34]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,5289327.3,591965.42000000004,null,5881292.7199999997,null,-1538635.3,-244175.92,null,-1782811.22,4098481.5]
[47,1835,"Overhead Conductors & Devices",0.04,8884640.1400000006,664080.74,-1202043,8346677.8800000008,null,-2251955.14,-403032.24,null,-2654987.38,5691690.5000000009]
[47,1840,"Underground Conduit",0.04,2598184.09,72698.66,null,2670882.75,null,-604287.79,-114349.66,null,-718637.45000000007,1952245.2999999998]
[47,1845,"Underground Conductors & Devices",0.04,5229426,2435317.3899999997,null,7664743.3899999997,null,-1526615.59,-262472.8,null,-1789088.3900000001,5875655]
[47,1850,"Line Transformers",0.04,7571587,29689.070000000298,null,7601276.0700000003,null,{"$f":"-1066643.91-655701.6","v":-1722345.5099999998},{"$f":"-171567.6-159849.46","v":-331417.06},null,-2053762.5699999998,5547513.5]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"1227525.5+2133987.74","v":3361513.24},{"$f":"131842.68+212805.08","v":344647.76},null,3706161,null,{"$f":"-342638.5-476857.24","v":-819495.74},{"$f":"-57062.68-95097.08","v":-152159.76},null,-971655.5,2734505.5]
[47,1860,"Meters",0.04,{"$f":"1766764.43+761629.61","v":2528394.04},{"$f":"26507.75-125726.72+181591.75","v":82372.78},-602915.31999999995,2007851.5,null,{"$f":"-707978.02+0+9773.98","v":-698204.04},-87460,{"$f":"246719-9774","v":236945},-548719.04,1459132.46]
[8,1860,"Meters (Smart Meters)",0.04,61139.98,null,-61140,-1.9999999996798579E-2,null,-9773.98,null,9773.98,0,-1.9999999996798579E-2]
[null,"3 Lines","Smart Meter Additions Recorded in 1555"]
[8,1860,"Meters (Smart Meters)",0.04,0,2092675,null,2092675,null,null,-73097,null,-73097,2019578]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,0,19880,null,19880,null,null,-1988,null,-1988,17892]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,0,43754,null,43754,null,null,-4375,null,-4375,39379]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,244053.3,null,null,244053.3,null,-133196.79999999999,-18953,null,-152149.79999999999,91903.5]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"156649.36+70507.42+18173.17-6425.08-3780+40821.16","v":275946.02999999997},null,null,275946.02999999997,null,-152871.07,null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"6328.34+21247.41+24635.88","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"-56456.32-55482.39-20198.88","v":-132137.59},{"$f":"-4249-4927","v":-9176},null,-141313.59,-89101.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"29316.41+40015.48","v":69331.89},24238.11,null,93570,null,{"$f":"-24469.41-20306","v":-44775.41},{"$f":"-5863-8003-2422.11","v":-16288.11},null,-61063.520000000004,32506.479999999996]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,726871.27,23487.95,null,750359.22,null,-671331.77,-34565.449999999997,null,-705897.22,44462]
[10,1930,"Transportation Equipment",0.125,1618262.33,28861.91,null,1647124.24,null,-948879.83,-130149.41,null,-1079029.24,568095]
[8,1935,"Stores Equipment",0.1,23501.39,67435.820000000007,null,90937.21,null,-7005.89,-5518.32,null,-12524.21,78413]
[8,1940,"Tools, Shop & Garage Equipment",0.1,214184.3,27924.48,null,242108.78,null,-136811.29999999999,-12919.48,null,-149730.78,92378]
[8,1945,"Measurement & Testing Equipment",0.1,59760,null,null,59760,null,-16338.5,-5973,null,-22311.5,37448.5]
[8,1950,"Power Operated Equipment",0.125,66946.94,33325.019999999997,null,100271.95999999999,null,-26037.439999999999,-6335.02,null,-32372.46,67899.5]
[8,1955,"Communications Equipment",0.1,102070.39,null,null,102070.39,null,-86622.39,-10862,null,-97484.39,4586]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,32903.480000000003,4889.78,null,37793.26,null,-18441.98,-3542.78,null,-21984.76,15808.500000000004]
[47,1975,"Load Management Controls Utility Premises",0.1,258630.5,null,null,258630.5,null,-258630.5,null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,null,1427,null,1427,null,-1426.68,null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"-(299558.47+2352820.34+558004.61+960617.92+1765272.85+70869.96)","v":-6007144.1499999994},{"$f":"-(225705.82+245178.6+205755.75+423828.02+114813.85+45697.49)-3377.87","v":-1264357.4000000001},3377.87,-7268123.6799999997,null,{"$f":"(346134.31+134650.61+97959.92+252045.85+10996.96)","v":841787.64999999991},{"$f":"(116061.92+26486.75+47036.52+72916.85+3091.88)+720.98","v":266314.89999999997},-720.98,1107381.5699999998,-6160742.1099999994]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":39484525.119999997},{"$f":"SUM(F16:F58)","v":5478362.2700000005},-1862720.4499999997,43100166.940000005,null,{"$f":"SUM(J16:J58)","v":-12195758.480000002},{"$f":"SUM(K16:K58)","v":-1870703.13},245998,-13820463.610000003,29279703.329999998]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":245998}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2010","index":7,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":true,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2010]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H19","v":2481211.9},5106.1000000000004,null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M19","v":-125490.2},-49820.62,null,{"$f":"J19+K19+L19","v":-175310.82},{"$f":"H19+M19","v":2311007.1800000002}]
[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",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H22","v":3667852.05},150637.49,null,3818489.54,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M22","v":-1314443.71},-124772.33,null,-1439216.04,2379273.5]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H24","v":5881292.7199999997},682474.67,null,6563767.3899999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M24","v":-1782811.22},-270377.23,null,-2053188.45,4510578.9399999995]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H25","v":8346677.8800000008},726856.4,null,9073534.2800000012,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M25","v":-2654987.38},-273416.42,null,-2928403.8,6145130.4800000014]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H26","v":2670882.75},35402.839999999997,null,2706285.59,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M26","v":-718637.45000000007},-116732.16,null,-835369.6100000001,1870915.9799999997]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H27","v":7664743.3899999997},632802.96,null,8297546.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M27","v":-1789088.3900000001},-490426,null,-2279514.39,6018031.959999999]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H28","v":7601276.0700000003},{"$f":"-100985.31","v":-100985.31},null,7500290.7600000007,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M28","v":-2053762.5699999998},{"$f":"-1114546.34+815551.06","v":-298995.28000000003},null,-2352757.8499999996,5147532.9100000011]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H29","v":3706161},{"$f":"2597670.14-2346792.82","v":250877.3200000003},null,3957038.3200000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M29","v":-971655.5},{"$f":"-736293.57+571954.32","v":-164339.25},null,-1135994.75,2821043.5700000003]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H30","v":2007851.5},{"$f":"755419.4-943221.36+286176.86","v":98374.900000000023},-286176.86,1820049.54,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M30","v":-548719.04},-74019,154488,-468250.04000000004,1351799.5]
[8,1860,"Meters (Smart Meters)",0.04,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H35","v":244053.3},7834.05,null,251887.34999999998,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M35","v":-152149.79999999999},-19348.2,null,-171498,80389.349999999977]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M38","v":-141313.59},{"$f":"-4927","v":-4927},null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H39","v":93570},14881.22,null,108451.22,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M39","v":-61063.520000000004},{"$f":"-25129.12+4927","v":-20202.12},null,-81265.64,27185.58]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H40","v":750359.22},104332.02,null,854691.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M40","v":-705897.22},-41811.68,null,-747708.9,106982.33999999997]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H41","v":1647124.24},{"$f":"191546.79+85000","v":276546.79000000004},-85000,1838671.03,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M41","v":-1079029.24},{"$f":"-64235.83-85000","v":-149235.83000000002},85000,-1143265.07,695405.96]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H42","v":90937.21},null,null,90937.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M42","v":-12524.21},-8885.89,null,-21410.1,69527.110000000015]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H43","v":242108.78},36167.24,null,278276.02,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M43","v":-149730.78},-16123.03,null,-165853.81,112422.21000000002]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H44","v":59760},3378.5,null,63138.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M44","v":-22311.5},-6144.93,null,-28456.43,34682.07]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H45","v":100271.95999999999},null,null,100271.95999999999,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M45","v":-32372.46},-7997.33,null,-40369.79,59902.169999999991]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H46","v":102070.39},{"$f":"74102.85+24925.26","v":99028.11},-24925.26,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M46","v":-97484.39},{"$f":"11875.97-22355.26","v":-10479.289999999999},22355.26,-85608.42,90564.819999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H48","v":37793.26},5700.21,null,43493.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M48","v":-21984.76},-4064.17,null,-26048.93,17444.54]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H52","v":-7268123.6799999997},{"$f":"-7030472.68+2597998.94+763760.36+1384445.94+1880086.7+116567.45","v":-287613.29000000044},null,-7555736.9699999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M52","v":1107381.5699999998},{"$f":"941979.13-161137.36-144996.44-324962.7-14088.84","v":296793.79000000004},null,1404175.3599999999,-6151561.6099999994]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":40943857.960000008},{"$f":"SUM(F16:F54)","v":2741802.2199999997},-396102.12,43289558.06000001,null,{"$f":"SUM(J16:J54)","v":-13741003.610000003},{"$f":"SUM(K16:K54)","v":-1855323.9700000002},261843.26,-15334484.32,27955073.740000002]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":261843.26}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2010SM","index":8,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":true,"merged":[[70,1,71,13],[73,1,73,13],[34,14,34,15],[8,0,8,13],[9,0,9,13],[13,4,13,7],[67,1,68,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2010]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H19","v":2481211.9},5106.1000000000004,null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M19","v":-125490.2},-49820.62,null,{"$f":"J19+K19+L19","v":-175310.82},{"$f":"H19+M19","v":2311007.1800000002}]
[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",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H22","v":3667852.05},150637.49,null,3818489.54,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M22","v":-1314443.71},-124772.33,null,-1439216.04,2379273.5]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H24","v":5881292.7199999997},682474.67,null,6563767.3899999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M24","v":-1782811.22},-270377.23,null,-2053188.45,4510578.9399999995]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H25","v":8346677.8800000008},726856.4,null,9073534.2800000012,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M25","v":-2654987.38},-273416.42,null,-2928403.8,6145130.4800000014]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H26","v":2670882.75},35402.839999999997,null,2706285.59,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M26","v":-718637.45000000007},-116732.16,null,-835369.6100000001,1870915.9799999997]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H27","v":7664743.3899999997},632802.96,null,8297546.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M27","v":-1789088.3900000001},-490426,null,-2279514.39,6018031.959999999]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H28","v":7601276.0700000003},{"$f":"-100985.31","v":-100985.31},null,7500290.7600000007,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M28","v":-2053762.5699999998},{"$f":"-1114546.34+815551.06","v":-298995.28000000003},null,-2352757.8499999996,5147532.9100000011]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H29","v":3706161},{"$f":"2597670.14-2346792.82","v":250877.3200000003},null,3957038.3200000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M29","v":-971655.5},{"$f":"-736293.57+571954.32","v":-164339.25},null,-1135994.75,2821043.5700000003]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H30","v":2007851.5},{"$f":"755419.4-943221.36+286176.86","v":98374.900000000023},-286176.86,1820049.54,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M30","v":-548719.04},-74019,154488,-468250.04000000004,1351799.5]
[8,1860,"Meters (Smart Meters)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H31","v":-1.9999999996798579E-2},null,null,-1.9999999996798579E-2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M31","v":0},null,null,0,-1.9999999996798579E-2]
[null,"3 Lines","Smart Meter Additions Recorded in 1555"]
[8,1860,"Meters (Smart Meters)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009SM'!H33","v":2092675},510528,null,2603203,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009SM'!M33","v":-73097},-156529,null,-229626,2373577]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009SM'!H34","v":19880},41893,null,61773,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009SM'!M34","v":-1988},-8165,null,-10153,51620]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2009SM'!H35","v":43754},{"$f":"65463-43754","v":21709},null,65463,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009SM'!M35","v":-4375},-10922,null,-15297,50166]
["N/A",1905,"Land",null,null,null,null,null,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)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H35","v":244053.3},7834.05,null,251887.34999999998,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M35","v":-152149.79999999999},-19348.2,null,-171498,80389.349999999977]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M38","v":-141313.59},{"$f":"-4927","v":-4927},null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H39","v":93570},14881.22,null,108451.22,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M39","v":-61063.520000000004},{"$f":"-25129.12+4927","v":-20202.12},null,-81265.64,27185.58]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H40","v":750359.22},104332.02,null,854691.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M40","v":-705897.22},-41811.68,null,-747708.9,106982.33999999997]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H41","v":1647124.24},{"$f":"191546.79+85000","v":276546.79000000004},-85000,1838671.03,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M41","v":-1079029.24},{"$f":"-64235.83-85000","v":-149235.83000000002},85000,-1143265.07,695405.96]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H42","v":90937.21},null,null,90937.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M42","v":-12524.21},-8885.89,null,-21410.1,69527.110000000015]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H43","v":242108.78},36167.24,null,278276.02,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M43","v":-149730.78},-16123.03,null,-165853.81,112422.21000000002]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H44","v":59760},3378.5,null,63138.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M44","v":-22311.5},-6144.93,null,-28456.43,34682.07]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H45","v":100271.95999999999},null,null,100271.95999999999,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M45","v":-32372.46},-7997.33,null,-40369.79,59902.169999999991]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H46","v":102070.39},{"$f":"74102.85+24925.26","v":99028.11},-24925.26,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M46","v":-97484.39},{"$f":"11875.97-22355.26","v":-10479.289999999999},22355.26,-85608.42,90564.819999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H48","v":37793.26},5700.21,null,43493.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M48","v":-21984.76},-4064.17,null,-26048.93,17444.54]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!H52","v":-7268123.6799999997},{"$f":"-7030472.68+2597998.94+763760.36+1384445.94+1880086.7+116567.45","v":-287613.29000000044},null,-7555736.9699999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2009'!M52","v":1107381.5699999998},{"$f":"941979.13-161137.36-144996.44-324962.7-14088.84","v":296793.79000000004},null,1404175.3599999999,-6151561.6099999994]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":43100166.940000005},{"$f":"SUM(F16:F58)","v":3315932.2199999997},-396102.12,46019997.040000007,null,{"$f":"SUM(J16:J58)","v":-13820463.610000003},{"$f":"SUM(K16:K58)","v":-2030939.9700000002},261843.26,-15589560.32,30430436.720000006]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":261843.26}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2011","index":9,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":true,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2011]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H19","v":2486318},null,null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M19","v":-175310.82},-49886.67,null,{"$f":"J19+K19+L19","v":-225197.49},{"$f":"H19+M19","v":2261120.5099999998}]
[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",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H22","v":3818489.54},450639.48,null,4269129.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M22","v":-1439216.04},-136439.37,null,-1575655.4100000001,2693473.6099999994]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H24","v":6563767.3899999997},542315.17000000004,null,7106082.5599999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M24","v":-2053188.45},-294873,null,-2348061.4500000002,4758021.1099999994]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H25","v":9073534.2800000012},673323.17,null,9746857.4500000011,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M25","v":-2928403.8},-411444.53,null,-3339848.33,6407009.120000001]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H26","v":2706285.59},338350.33,null,3044635.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M26","v":-835369.6100000001},-124188.43,null,-959558.04,2085077.88]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H27","v":8297546.3499999996},551064.43999999994,null,8848610.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M27","v":-2279514.39},-372006.35,null,-2651520.7400000002,6197090.0499999989]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H28","v":7500290.7600000007},507269.99,null,8007560.7500000009,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M28","v":-2352757.8499999996},-338711.37,null,-2691469.2199999997,5316091.5300000012]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H29","v":3957038.3200000003},473443.88,null,4430482.2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M29","v":-1135994.75},-178825.3,null,-1314820.05,3115662.1500000004]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H30","v":1820049.54},64884,-305369.88,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M30","v":-468250.04000000004},{"$f":"-61785","v":-61785},{"$f":"110230+2522","v":112752},-417283.04000000004,1162280.6200000001]
[8,1860,"Meters (Smart Meters)",0.04,null,105634,null,105634,null,null,-2150.23,null,-2150.23,103483.77]
["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)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H35","v":251887.34999999998},10588.8,null,262476.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M35","v":-171498},-14530.6,null,-186028.6,76447.549999999959]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H39","v":108451.22},45385.48,null,153836.70000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M39","v":-81265.64},-26228.240000000002,null,-107493.88,46342.820000000007]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33333333333333337,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H40","v":854691.24},89764.83,null,944456.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M40","v":-747708.9},-65863.259999999995,null,-813572.16,130883.90999999992]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H41","v":1838671.03},284250,-138750,1984171.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M41","v":-1143265.07},{"$f":"-45358.13-138750","v":-184108.13},138750,-1188623.2000000002,795547.83000000007]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H42","v":90937.21},null,-5900,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M42","v":-21410.1},{"$f":"-4755.89-3540","v":-8295.89},3540,-26165.989999999998,58871.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H43","v":278276.02},18504.95,null,296780.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M43","v":-165853.81},-18526.099999999999,null,-184379.91,112401.06000000003]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H44","v":63138.5},4405.08,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M44","v":-28456.43},-6533.03,null,-34989.46,32554.120000000003]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H45","v":100271.95999999999},null,-11000,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M45","v":-40369.79},-7997.33,11000,-37367.120000000003,51904.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M46","v":-85608.42},-20382.11,null,-105990.53,70182.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H48","v":43493.47},null,null,43493.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M48","v":-26048.93},-3693.18,null,-29742.11,13751.36]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H52","v":-7555736.9699999997},-632720.38,null,-8188457.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M52","v":1404175.3599999999},315631.19,null,1719806.5499999998,-6468650.7999999998]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":43289558.06000001},{"$f":"SUM(F16:F54)","v":3527103.22},-461019.88,46355641.400000013,null,{"$f":"SUM(J16:J54)","v":-15334484.32},{"$f":"SUM(K16:K54)","v":-2010836.9300000006},266042,-17079279.25,29276362.149999995]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":266042}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2011SM","index":10,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":true,"merged":[[70,1,71,13],[73,1,73,13],[34,14,34,15],[8,0,8,13],[9,0,9,13],[13,4,13,7],[67,1,68,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2011]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H19","v":2486318},null,null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M19","v":-175310.82},-49886.67,null,{"$f":"J19+K19+L19","v":-225197.49},{"$f":"H19+M19","v":2261120.5099999998}]
[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",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H22","v":3818489.54},450639.48,null,4269129.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M22","v":-1439216.04},-136439.37,null,-1575655.4100000001,2693473.6099999994]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H24","v":6563767.3899999997},542315.17000000004,null,7106082.5599999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M24","v":-2053188.45},-294873,null,-2348061.4500000002,4758021.1099999994]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H25","v":9073534.2800000012},673323.17,null,9746857.4500000011,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M25","v":-2928403.8},-411444.53,null,-3339848.33,6407009.120000001]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H26","v":2706285.59},338350.33,null,3044635.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M26","v":-835369.6100000001},-124188.43,null,-959558.04,2085077.88]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H27","v":8297546.3499999996},551064.43999999994,null,8848610.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M27","v":-2279514.39},-372006.35,null,-2651520.7400000002,6197090.0499999989]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H28","v":7500290.7600000007},507269.99,null,8007560.7500000009,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M28","v":-2352757.8499999996},-338711.37,null,-2691469.2199999997,5316091.5300000012]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H29","v":3957038.3200000003},473443.88,null,4430482.2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M29","v":-1135994.75},-178825.3,null,-1314820.05,3115662.1500000004]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H30","v":1820049.54},64884,-305369.88,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M30","v":-468250.04000000004},{"$f":"-61785","v":-61785},{"$f":"110230+2522","v":112752},-417283.04000000004,1162280.6200000001]
[8,1860,"Meters (Smart Meters)",0.04,null,105634,null,105634,null,null,-2150.23,null,-2150.23,103483.77]
[null,"3 Lines","Smart Meter Additions Recorded in 1555"]
[8,1860,"Meters (Smart Meters)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010SM'!H33","v":2603203},{"$f":"771849-2956","v":768893},-2955,3369141,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010SM'!M33","v":-229626},-199177,null,-428803,2940338]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010SM'!H34","v":61773},1100,null,62873,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010SM'!M34","v":-10153},-12465,null,-22618,40255]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2010SM'!H35","v":65463},97450,null,162913,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010SM'!M35","v":-15297},-22838,null,-38135,124778]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H35","v":251887.34999999998},10588.8,null,262476.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M35","v":-171498},-14530.6,null,-186028.6,76447.549999999959]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H39","v":108451.22},45385.48,null,153836.70000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M39","v":-81265.64},-26228.240000000002,null,-107493.88,46342.820000000007]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33333333333333337,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H40","v":854691.24},89764.83,null,944456.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M40","v":-747708.9},-65863.259999999995,null,-813572.16,130883.90999999992]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H41","v":1838671.03},284250,-138750,1984171.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M41","v":-1143265.07},{"$f":"-45358.13-138750","v":-184108.13},138750,-1188623.2000000002,795547.83000000007]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H42","v":90937.21},null,-5900,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M42","v":-21410.1},{"$f":"-4755.89-3540","v":-8295.89},3540,-26165.989999999998,58871.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H43","v":278276.02},18504.95,null,296780.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M43","v":-165853.81},-18526.099999999999,null,-184379.91,112401.06000000003]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H44","v":63138.5},4405.08,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M44","v":-28456.43},-6533.03,null,-34989.46,32554.120000000003]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H45","v":100271.95999999999},null,-11000,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M45","v":-40369.79},-7997.33,11000,-37367.120000000003,51904.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M46","v":-85608.42},-20382.11,null,-105990.53,70182.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H48","v":43493.47},null,null,43493.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M48","v":-26048.93},-3693.18,null,-29742.11,13751.36]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!H52","v":-7555736.9699999997},-632720.38,null,-8188457.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!M52","v":1404175.3599999999},315631.19,null,1719806.5499999998,-6468650.7999999998]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":46019997.06000001},{"$f":"SUM(F16:F58)","v":4394546.2200000007},-463974.88,49950568.400000013,null,{"$f":"SUM(J16:J58)","v":-15589560.32},{"$f":"SUM(K16:K58)","v":-2245316.9300000002},266042,-17568835.25,32381733.149999995]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":266042}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2012","index":11,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":false,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - CGAAP"]
[]
[null,null,null,null,null,"Year ",2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H19","v":2486318},{"$f":"5000-5000","v":0},null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M19","v":-225197.49},{"$f":"-49937+(5000/100)","v":-49887},null,{"$f":"J19+K19+L19","v":-275084.49},{"$f":"H19+M19","v":2211233.5099999998}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M21","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H22","v":4269129.0199999996},{"$f":"506839-506839","v":0},null,4269129.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M22","v":-1575655.4100000001},{"$f":"-147775+506839/60","v":-139327.68333333332},null,-1714983.0933333335,2554145.9266666658]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H24","v":7106082.5599999996},{"$f":"888906-257153","v":631753},null,7737835.5599999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M24","v":-2348061.4500000002},{"$f":"-327658+(631753/50)","v":-315022.94},null,-2663084.39,5074751.17]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H25","v":9746857.4500000011},{"$f":"838997-143407","v":695590},null,10442447.450000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M25","v":-3339848.33},{"$f":"-441852+(143407/50)","v":-438983.86},null,-3778832.19,6663615.2600000016]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H26","v":3044635.92},{"$f":"290681-41939","v":248742},null,3293377.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M26","v":-959558.04},{"$f":"-136788+(41939/50)","v":-135949.22},null,-1095507.26,2197870.66]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H27","v":8848610.7899999991},{"$f":"454468-13868","v":440600},null,9289210.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M27","v":-2651520.7400000002},{"$f":"-392366+(13868/50)","v":-392088.64},null,-3043609.3800000004,6245601.4099999983]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H28","v":8007560.7500000009},{"$f":"592656-100013","v":492643},null,8500203.75,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M28","v":-2691469.2199999997},{"$f":"-360782+(100013/50)","v":-358781.74},null,-3050250.96,5449952.79]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H29","v":4430482.2},{"$f":"637257+89457","v":726714},null,5157196.2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M29","v":-1314820.05},{"$f":"-201040-(89457/50)","v":-202829.14},null,-1517649.19,3639547.0100000002]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M30","v":-417283.04000000004},-67812,null,-485095.04000000004,1094468.6200000001]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H31","v":105634},{"$f":"38652-6059","v":32593},null,138227,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M31","v":-2150.23},{"$f":"-8418+(6059/30)","v":-8216.0333333333328},null,-10366.263333333332,127860.73666666666]
["N/A",1905,"Land",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M32","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M33","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H35","v":262476.14999999997},{"$f":"5000-2358","v":2642},null,265118.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M35","v":-186028.6},{"$f":"-15084+(2358/20)","v":-14966.1},null,-200994.7,64123.449999999953]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H39","v":153836.70000000001},{"$f":"22000-12742","v":9258},null,163094.70000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M39","v":-107493.88},{"$f":"-27104+(12742/10)","v":-25829.8},null,-133323.68,29771.020000000019]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H40","v":944456.07},{"$f":"50000-25821","v":24179},null,968635.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M40","v":-813572.16},{"$f":"-70279+(25821/6)","v":-65975.5},null,-879547.66,89087.409999999916]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H41","v":1984171.0300000003},{"$f":"450000-56831","v":393169},-126000,2251340.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M41","v":-1188623.2000000002},{"$f":"-229861+(56831/16)","v":-226309.0625},126000,-1288932.2625000002,962407.76750000007]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M42","v":-26165.989999999998},-8296,null,-34461.99,50575.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H43","v":296780.97000000003},{"$f":"72000-56437","v":15563},null,312343.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M43","v":-184379.91},{"$f":"-22364+(56437/20)","v":-19542.150000000001},null,-203922.06,108421.91000000003]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M44","v":-34989.46},-6645,null,-41634.46,25909.120000000003]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M45","v":-37367.120000000003},-7997,null,-45364.12,43907.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M46","v":-105990.53},-20382,null,-126372.53,49800.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H48","v":43493.47},{"$f":"40000-23875","v":16125},null,59618.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M48","v":-29742.11},{"$f":"-4342+(1193.75)","v":-3148.25},null,-32890.36,26728.11]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M50","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H52","v":-8188457.3499999996},{"$f":"-433861+104488","v":-329373},null,-8517830.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M52","v":1719806.5499999998},{"$f":"336986-(104488/50)","v":334896.24},null,2054702.7899999998,-6463127.5599999996]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":46355641.400000013},{"$f":"SUM(F16:F54)","v":3400198},-126000,49629839.400000013,null,{"$f":"SUM(J16:J54)","v":-17079279.25},{"$f":"SUM(K16:K54)","v":-2173092.8791666664},126000,-19126372.129166666,30503467.270833325]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,3951756,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,{"$f":"+F58-F55","v":551558},null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":126000}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2012SM","index":12,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":false,"merged":[[70,1,71,13],[73,1,73,13],[34,14,34,15],[8,0,8,13],[9,0,9,13],[13,4,13,7],[67,1,68,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - CGAAP - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H19","v":2486318},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F19","v":0},null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M19","v":-225197.49},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K19","v":-49887},null,{"$f":"J19+K19+L19","v":-275084.49},{"$f":"H19+M19","v":2211233.5099999998}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M21","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H22","v":4269129.0199999996},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F22","v":0},null,4269129.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M22","v":-1575655.4100000001},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K22","v":-139327.68333333332},null,-1714983.0933333335,2554145.9266666658]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H24","v":7106082.5599999996},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F24","v":631753},null,7737835.5599999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M24","v":-2348061.4500000002},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K24","v":-315022.94},null,-2663084.39,5074751.17]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H25","v":9746857.4500000011},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F25","v":695590},null,10442447.450000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M25","v":-3339848.33},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K25","v":-438983.86},null,-3778832.19,6663615.2600000016]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H26","v":3044635.92},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F26","v":248742},null,3293377.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M26","v":-959558.04},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K26","v":-135949.22},null,-1095507.26,2197870.66]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H27","v":8848610.7899999991},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F27","v":440600},null,9289210.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M27","v":-2651520.7400000002},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K27","v":-392088.64},null,-3043609.3800000004,6245601.4099999983]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H28","v":8007560.7500000009},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F28","v":492643},null,8500203.75,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M28","v":-2691469.2199999997},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K28","v":-358781.74},null,-3050250.96,5449952.79]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H29","v":4430482.2},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F29","v":726714},null,5157196.2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M29","v":-1314820.05},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K29","v":-202829.14},null,-1517649.19,3639547.0100000002]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M30","v":-417283.04000000004},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K30","v":-67812},null,-485095.04000000004,1094468.6200000001]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H31","v":105634},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F31","v":32593},null,138227,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M31","v":-2150.23},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K31","v":-8216.0333333333328},null,-10366.263333333332,127860.73666666666]
[null,"3 Lines","Smart Meter Additions Recorded in 1555"]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!H33","v":3369141},80000,-3000,{"$f":"E33+F33+G33","v":3446141},null,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!M33","v":-428803},-227276,null,{"$f":"J33+K33+L33","v":-656079},{"$f":"H33+M33","v":2790062}]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!H34","v":62873},null,null,62873,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!M34","v":-22618},-12575,null,-35193,27680]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!H35","v":162913},{"$f":"65000+46304","v":111304},null,274217,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!M35","v":-38135},-43713,null,-81848,192369]
["N/A",1905,"Land",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M32","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M33","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H35","v":262476.14999999997},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F35","v":2642},null,265118.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M35","v":-186028.6},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K35","v":-14966.1},null,-200994.7,64123.449999999953]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H39","v":153836.70000000001},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F39","v":9258},null,163094.70000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M39","v":-107493.88},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K39","v":-25829.8},null,-133323.68,29771.020000000019]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H40","v":944456.07},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F40","v":24179},null,968635.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M40","v":-813572.16},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K40","v":-65975.5},null,-879547.66,89087.409999999916]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H41","v":1984171.0300000003},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F41","v":393169},-126000,2251340.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M41","v":-1188623.2000000002},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K41","v":-226309.0625},126000,-1288932.2625000002,962407.76750000007]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M42","v":-26165.989999999998},-8296,null,-34461.99,50575.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H43","v":296780.97000000003},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F43","v":15563},null,312343.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M43","v":-184379.91},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K43","v":-19542.150000000001},null,-203922.06,108421.91000000003]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M44","v":-34989.46},-6645,null,-41634.46,25909.120000000003]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M45","v":-37367.120000000003},-7997,null,-45364.12,43907.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M46","v":-105990.53},-20382,null,-126372.53,49800.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H48","v":43493.47},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F48","v":16125},null,59618.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M48","v":-29742.11},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K48","v":-3148.25},null,-32890.36,26728.11]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M50","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H52","v":-8188457.3499999996},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F52","v":-329373},null,-8517830.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M52","v":1719806.5499999998},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K52","v":334896.24},null,2054702.7899999998,-6463127.5599999996]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":49950568.400000013},{"$f":"SUM(F16:F58)","v":3591502},-129000,53413070.400000013,null,{"$f":"SUM(J16:J58)","v":-17568835.25},{"$f":"SUM(K16:K58)","v":-2456656.8791666664},126000,-19899492.129166666,33513578.270833325]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":126000}]
[]
["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 Cont MIFRS 2012","index":13,"n_rows":72,"n_cols":15,"rows_kept":72,"cut":false,"hidden":false,"merged":[[69,1,69,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[63,1,64,13],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - MIFRS"]
[]
[null,null,null,null,null,"Year ",2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",{"$f":"100/O19%/10000","v":0.02},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H19","v":2486318},{"$f":"5000-5000","v":0},null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M19","v":-225197.49},{"$f":"+-49979+(5000/100)","v":-49929},null,{"$f":"J19+K19+L19","v":-275126.49},{"$f":"H19+M19","v":2211191.5099999998},50]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M21","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"100/O22%/10000","v":2.2222222222222223E-2},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H22","v":4269129.0199999996},{"$f":"463809-463809","v":0},null,4269129.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M22","v":-1575655.4100000001},{"$f":"-293076+463809/90","v":-287922.56666666665},null,-1863577.9766666668,2405551.043333333,45]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",{"$f":"100/O24%/10000","v":1.666666666666667E-2},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H24","v":7106082.5599999996},{"$f":"734446-197653","v":536793},null,7642875.5599999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M24","v":-2348061.4500000002},{"$f":"-101800+(197653/50)","v":-97846.94},null,-2445908.39,5196967.17,60]
[47,1835,"Overhead Conductors & Devices",1.5384615384615384E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H25","v":9746857.4500000011},{"$f":"707985-114805","v":593180},null,10340037.450000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M25","v":-3339848.33},{"$f":"-124763+(114805/130)","v":-123879.88461538461},null,-3463728.2146153846,6876309.235384617,65]
[47,1840,"Underground Conduit",1.1764705882352943E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H26","v":3044635.92},{"$f":"239152-37332","v":201820},null,3246455.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M26","v":-959558.04},{"$f":"-29018+(37332/170)","v":-28798.400000000001},null,-988356.44000000006,2258099.48,85]
[47,1845,"Underground Conductors & Devices",1.666666666666667E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H27","v":8848610.7899999991},{"$f":"368494-12003","v":356491},null,9205101.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M27","v":-2651520.7400000002},{"$f":"-127289+(12003/120)","v":-127188.97500000001},null,-2778709.7150000003,6426392.0749999993,60]
[47,1850,"Line Transformers",2.5000000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H28","v":8007560.7500000009},{"$f":"504230-82311","v":421919},null,8429479.75,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M28","v":-2691469.2199999997},{"$f":"-216368+(82311/80)","v":-215339.11249999999},null,-2906808.3324999996,5522671.4175000004,40]
[47,1855,"Services (Overhead & Underground)",1.8181818181818181E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H29","v":4430482.2},{"$f":"527103+85080","v":612183},null,5042665.2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M29","v":-1314820.05},{"$f":"-76296+(85080/110)","v":-75522.545454545456},null,-1390342.5954545455,3652322.6045454545,55]
[47,1860,"Meters",3.333333333333334E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M30","v":-417283.04000000004},-50089,null,-467372.04000000004,1112191.6200000001,30]
[8,1860,"Meters (Smart Meters)",6.666666666666668E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H31","v":105634},{"$f":"29737-4147","v":25590},null,131224,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M31","v":-2150.23},{"$f":"-8038+(4147/30)","v":-7899.7666666666664},null,-10049.996666666666,121174.00333333333,15]
["N/A",1905,"Land",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M32","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M33","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"100/O35%/10000","v":0.1},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H35","v":262476.14999999997},{"$f":"5000-2358","v":2642},null,265118.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M35","v":-186028.6},{"$f":"-7895+(117.9)","v":-7777.1},null,-193805.7,71312.449999999953,10]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"100/O39%/10000","v":0.2},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H39","v":153836.70000000001},{"$f":"22000-12742","v":9258},null,163094.70000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M39","v":-107493.88},{"$f":"-1274-16004+(12742/10)","v":-16003.8},null,-123497.68000000001,39597.020000000004,5]
[12,1925,"Computer Software (Formally known as Account 1925)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H40","v":944456.07},{"$f":"50000-25821","v":24179},null,968635.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M40","v":-813572.16},{"$f":"-36848+(2582.1)","v":-34265.9},null,-847838.06,120797.00999999989,5]
[10,1930,"Transportation Equipment",0.08,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H41","v":1984171.0300000003},{"$f":"450000-56831","v":393169},-126000,2251340.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M41","v":-1188623.2000000002},{"$f":"-97893+(56831/25)","v":-95619.76},126000,-1158242.9600000002,1093097.07,12.5]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M42","v":-26165.989999999998},-5887,null,-32052.989999999998,52984.220000000008,10]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H43","v":296780.97000000003},{"$f":"72000-56437","v":15563},null,312343.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M43","v":-184379.91},{"$f":"-14840+(56437/20)","v":-12018.15},null,-196398.06,115945.91000000003,10]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M44","v":-34989.46},-3255,null,-38244.46,29299.120000000003,10]
[8,1950,"Power Operated Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M45","v":-37367.120000000003},-5190,null,-42557.120000000003,46714.839999999989,10]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M46","v":-105990.53},-8288,null,-114278.53,61894.709999999992,10]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",{"$f":"100/O48%/10000","v":0.1},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H48","v":43493.47},{"$f":"40000-23875","v":16125},null,59618.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M48","v":-29742.11},{"$f":"-3462+(23875/20)","v":-2268.25},null,-32010.36,27608.11,10]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M50","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",{"$f":"100/O52%/10000","v":{"$error":"#DIV/0!"}},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H52","v":-8188457.3499999996},{"$f":"-366832+37459","v":-329373},null,-8517830.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M52","v":1719806.5499999998},{"$f":"140936-(37459/102.5)","v":140570.54634146343},null,1860377.0963414633,-6657453.2536585368]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":46355641.400000013},{"$f":"SUM(F16:F54)","v":2879539},-126000,49109180.400000013,null,{"$f":"SUM(J16:J54)","v":-17079279.25},{"$f":"SUM(K16:K54)","v":-1114418.6045617997},126000,-18067697.854561795,31041482.545438197]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L58-L59","v":126000}]
[]
["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."]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - MIFRS - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H19","v":2486318},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F19","v":0},null,{"$f":"E19+F19+G19","v":2486318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M19","v":-225197.49},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K19","v":-49929},null,{"$f":"J19+K19+L19","v":-275126.49},{"$f":"H19+M19","v":2211191.5099999998},50]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M21","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",2.2200000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H22","v":4269129.0199999996},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F22","v":0},null,4269129.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M22","v":-1575655.4100000001},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K22","v":-287922.56666666665},null,-1863577.9766666668,2405551.043333333,45]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",1.67E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H24","v":7106082.5599999996},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F24","v":536793},null,7642875.5599999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M24","v":-2348061.4500000002},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K24","v":-97846.94},null,-2445908.39,5196967.17,60]
[47,1835,"Overhead Conductors & Devices",1.54E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H25","v":9746857.4500000011},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F25","v":593180},null,10340037.450000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M25","v":-3339848.33},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K25","v":-123879.88461538461},null,-3463728.2146153846,6876309.235384617,65]
[47,1840,"Underground Conduit",1.18E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H26","v":3044635.92},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F26","v":201820},null,3246455.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M26","v":-959558.04},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K26","v":-28798.400000000001},null,-988356.44000000006,2258099.48,85]
[47,1845,"Underground Conductors & Devices",1.67E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H27","v":8848610.7899999991},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F27","v":356491},null,9205101.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M27","v":-2651520.7400000002},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K27","v":-127188.97500000001},null,-2778709.7150000003,6426392.0749999993,60]
[47,1850,"Line Transformers",2.5000000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H28","v":8007560.7500000009},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F28","v":421919},null,8429479.75,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M28","v":-2691469.2199999997},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K28","v":-215339.11249999999},null,-2906808.3324999996,5522671.4175000004,40]
[47,1855,"Services (Overhead & Underground)",1.8200000000000001E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H29","v":4430482.2},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F29","v":612183},null,5042665.2,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M29","v":-1314820.05},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K29","v":-75522.545454545456},null,-1390342.5954545455,3652322.6045454545,55]
[47,1860,"Meters",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M30","v":-417283.04000000004},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K30","v":-50089},null,-467372.04000000004,1112191.6200000001,30]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H31","v":105634},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F31","v":25590},null,131224,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M31","v":-2150.23},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K31","v":-7899.7666666666664},null,-10049.996666666666,121174.00333333333,15]
[null,"3 Lines","Smart Meter Additions Recorded in 1555"]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!H33","v":3369141},{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!F33","v":80000},-3000,3446141,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!M33","v":-428803},{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!K33","v":-227276},null,-656079,2790062,15]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!H34","v":62873},null,null,62873,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!M34","v":-22618},{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!K34","v":-12575},null,-35193,27680,5]
[12,1925,"Computer Software (Smart Meters)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!H35","v":162913},{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!F35","v":111304},null,274217,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011SM'!M35","v":-38135},{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!K35","v":-43713},null,-81848,192369,5]
["N/A",1905,"Land",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M32","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M33","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H35","v":262476.14999999997},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F35","v":2642},null,265118.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M35","v":-186028.6},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K35","v":-7777.1},null,-193805.7,71312.449999999953,10]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H39","v":153836.70000000001},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F39","v":9258},null,163094.70000000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M39","v":-107493.88},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K39","v":-16003.8},null,-123497.68000000001,39597.020000000004,5]
[12,1925,"Computer Software (Formally known as Account 1925)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H40","v":944456.07},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F40","v":24179},null,968635.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M40","v":-813572.16},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K40","v":-34265.9},null,-847838.06,120797.00999999989,5]
[10,1930,"Transportation Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H41","v":1984171.0300000003},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F41","v":393169},-126000,2251340.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M41","v":-1188623.2000000002},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K41","v":-95619.76},126000,-1158242.9600000002,1093097.07,12.5]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M42","v":-26165.989999999998},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K42","v":-5887},null,-32052.989999999998,52984.220000000008,10]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H43","v":296780.97000000003},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F43","v":15563},null,312343.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M43","v":-184379.91},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K43","v":-12018.15},null,-196398.06,115945.91000000003,10]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M44","v":-34989.46},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K44","v":-3255},null,-38244.46,29299.120000000003,10]
[8,1950,"Power Operated Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M45","v":-37367.120000000003},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K45","v":-5190},null,-42557.120000000003,46714.839999999989,10]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M46","v":-105990.53},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K46","v":-8288},null,-114278.53,61894.709999999992,10]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H48","v":43493.47},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F48","v":16125},null,59618.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M48","v":-29742.11},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K48","v":-2268.25},null,-32010.36,27608.11,10]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M50","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",1.95E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!H52","v":-8188457.3499999996},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F52","v":-329373},null,-8517830.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!M52","v":1719806.5499999998},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K52","v":140570.54634146343},null,1860377.0963414633,-6657453.2536585368,51.25]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":49950568.400000013},{"$f":"SUM(F16:F58)","v":3070843},-129000,52892411.400000013,null,{"$f":"SUM(J16:J58)","v":-17568835.25},{"$f":"SUM(K16:K58)","v":-1397982.6045617997},126000,-18840817.854561795,34051593.5454382]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":126000}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2013","index":15,"n_rows":77,"n_cols":14,"rows_kept":77,"cut":false,"hidden":false,"merged":[[58,14,58,15],[74,1,74,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[68,1,69,13],[71,1,72,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - CGAAP"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H19","v":2486318},9000,null,{"$f":"E19+F19+G19","v":2495318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M19","v":-275084.49},{"$f":"-50077+(5000/50)","v":-49977},null,{"$f":"J19+K19+L19","v":-325061.49},{"$f":"H19+M19","v":2170256.5099999998}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H22","v":4269129.0199999996},{"$f":"594855+506839","v":1101694},null,5370823.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M22","v":-1714983.0933333335},{"$f":"-166136-506839/60","v":-174583.31666666668},null,-1889566.4100000001,3481256.6099999994]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H24","v":7737835.5599999996},{"$f":"958576+4700-57951","v":905325},null,8643160.5599999987,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M24","v":-2663084.39},{"$f":"-364607+(257153/25)+(57951/50)","v":-353161.86},null,-3016246.25,5626914.3099999987]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H25","v":10442447.450000001},{"$f":"893675+34770","v":928445},null,11370892.450000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M25","v":-3778832.19},{"$f":"-476505+143407/25-(34770/50)","v":-471464.12},null,-4250296.3099999996,7120596.1400000015]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H26","v":3293377.92},{"$f":"409989+5795","v":415784},null,3709161.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M26","v":-1095507.26},{"$f":"-150801+(41939/25)-(5795/50)","v":-149239.34},null,-1244746.6000000001,2464415.3199999998]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H27","v":9289210.7899999991},{"$f":"505661+11590","v":517251},null,9806461.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M27","v":-3043609.3800000004},{"$f":"-411569+(13868/25)-(11590/50)","v":-411246.08000000002},null,-3454855.4600000004,6351606.3299999982]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H28","v":8500203.75},{"$f":"627227-5795","v":621432},null,9121635.75,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M28","v":-3050250.96},{"$f":"-385180+(100013/25)+(5795/50)","v":-381063.57999999996},null,-3431314.54,5690321.21]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H29","v":5157196.2},{"$f":"658066+11590","v":669656},null,5826852.2000000002,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M29","v":-1517649.19},{"$f":"-226946-89457/25-(11590/50)","v":-230756.08},null,-1748405.27,4078446.93]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M30","v":-485095.04000000004},-67812,null,-552907.04,1026656.6200000001]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H31","v":138227},{"$f":"316432+180000","v":496432},null,634659,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M31","v":-10366.263333333332},{"$f":"-20245-(180000/30)+(6059/15)","v":-25841.066666666666},null,-36207.33,598451.67000000004]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H35","v":265118.14999999997},2000,null,267118.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M35","v":-200994.7},{"$f":"-14437+(2358/10)","v":-14201.2},null,-215195.90000000002,51922.249999999942]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H39","v":163094.70000000001},28600,null,191694.7,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M39","v":-133323.68},{"$f":"-28162+(12742/5)","v":-25613.599999999999},null,-158937.28,32757.420000000013]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H40","v":968635.07},45000,null,1013635.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M40","v":-879547.66},{"$f":"-68144+(25821/3)","v":-59537},null,-939084.66,74550.409999999916]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H41","v":2251340.0300000003},400000,-50000,2601340.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M41","v":-1288932.2625000002},{"$f":"-254125+(56831/8)","v":-247021.125},50000,-1485953.3875000002,1115386.6425000001]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M42","v":-34461.99},-8296,null,-42757.99,42279.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H43","v":312343.97000000003},72000,null,384343.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M43","v":-203922.06},{"$f":"-27972+(56437/10)","v":-22328.3},null,-226250.36,158093.61000000004]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M44","v":-41634.46},-6645,null,-48279.46,19264.120000000003]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M45","v":-45364.12},-7997,null,-53361.120000000003,35910.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M46","v":-126372.53},-20092,null,-146464.53,29708.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H48","v":59618.47},45000,null,104618.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M48","v":-32890.36},{"$f":"-4592+(23875/10)","v":-2204.5},null,-35094.86,69523.61]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H52","v":-8517830.3499999996},-417663,null,-8935493.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M52","v":2054702.7899999998},{"$f":"354039-(104488/25)","v":349859.48},null,2404562.2699999996,-6530931.0800000001]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":49629839.400000013},{"$f":"SUM(F16:F54)","v":5839956},-50000,55419795.400000013,null,{"$f":"SUM(J16:J54)","v":-19126372.129166666},{"$f":"SUM(K16:K54)","v":-2379220.6883333339},50000,-21455592.817499999,33964202.582499996]
[null,null,"Smart Meter Additions (from 1555)"]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012SM'!H33","v":3446141},null,null,{"$f":"E57+F57+G57","v":3446141},null,{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!M33","v":-656079},-229743,null,{"$f":"J57+K57+L57","v":-885822},{"$f":"H57+M57","v":2560319}]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012SM'!H34","v":62873},null,null,62873,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!M34","v":-35193},-12575,null,-47768,15105]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,{"$f":"+'App.2-B_FA Cont MIFRS 2012SM'!H35","v":274217},null,null,{"$f":"E59+F59+G59","v":274217},null,{"$f":"+'App.2-B_Fixed Asset Cont 2012SM'!M35","v":-81848},-54843,null,{"$f":"J59+K59+L59","v":-136691},{"$f":"H59+M59","v":137526}]
[null,null,"Revised Total",null,{"$f":"SUM(E55:E59)","v":53413070.400000013},{"$f":"SUM(F55:F59)","v":5839956},-50000,59203026.400000013,null,{"$f":"SUM(J55:J59)","v":-19899492.129166666},{"$f":"SUM(K55:K59)","v":-2676381.6883333339},50000,-22525873.817499999,36677152.582499996]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L63-L64","v":50000}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-B_Fixed Asset Cont 2013SM","index":16,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":false,"merged":[[73,1,73,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[67,1,68,13],[70,1,71,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - CGAAP - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H19","v":2486318},9000,null,{"$f":"E19+F19+G19","v":2495318},null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M19","v":-275084.49},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K19","v":-49977},null,{"$f":"J19+K19+L19","v":-325061.49},{"$f":"H19+M19","v":2170256.5099999998}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",3.3300000000000003E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H22","v":4269129.0199999996},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F22","v":1101694},null,5370823.0199999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M22","v":-1714983.0933333335},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K22","v":-174583.31666666668},null,-1889566.4100000001,3481256.6099999994]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H24","v":7737835.5599999996},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F24","v":905325},null,8643160.5599999987,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M24","v":-2663084.39},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K24","v":-353161.86},null,-3016246.25,5626914.3099999987]
[47,1835,"Overhead Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H25","v":10442447.450000001},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F25","v":928445},null,11370892.450000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M25","v":-3778832.19},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K25","v":-471464.12},null,-4250296.3099999996,7120596.1400000015]
[47,1840,"Underground Conduit",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H26","v":3293377.92},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F26","v":415784},null,3709161.92,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M26","v":-1095507.26},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K26","v":-149239.34},null,-1244746.6000000001,2464415.3199999998]
[47,1845,"Underground Conductors & Devices",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H27","v":9289210.7899999991},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F27","v":517251},null,9806461.7899999991,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M27","v":-3043609.3800000004},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K27","v":-411246.08000000002},null,-3454855.4600000004,6351606.3299999982]
[47,1850,"Line Transformers",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H28","v":8500203.75},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F28","v":621432},null,9121635.75,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M28","v":-3050250.96},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K28","v":-381063.57999999996},null,-3431314.54,5690321.21]
[47,1855,"Services (Overhead & Underground)",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H29","v":5157196.2},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F29","v":669656},null,5826852.2000000002,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M29","v":-1517649.19},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K29","v":-230756.08},null,-1748405.27,4078446.93]
[47,1860,"Meters",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M30","v":-485095.04000000004},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K30","v":-67812},null,-552907.04,1026656.6200000001]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H31","v":138227},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F31","v":496432},null,634659,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M31","v":-10366.263333333332},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K31","v":-25841.066666666666},null,-36207.33,598451.67000000004]
[null,"3 lines","Smart Meter Additions (from 1555)"]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!H33","v":3446141},null,null,{"$f":"E33+F33+G33","v":3446141},null,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!M33","v":-656079},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K57","v":-229743},null,{"$f":"J33+K33+L33","v":-885822},{"$f":"H33+M33","v":2560319}]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!H34","v":62873},null,null,62873,null,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!M34","v":-35193},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K58","v":-12575},null,-47768,15105]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!H35","v":274217},null,null,274217,null,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!M35","v":-81848},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K59","v":-54843},null,-136691,137526]
["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)",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H35","v":265118.14999999997},2000,null,267118.14999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M35","v":-200994.7},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K35","v":-14201.2},null,-215195.90000000002,51922.249999999942]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H39","v":163094.70000000001},28600,null,191694.7,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M39","v":-133323.68},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K39","v":-25613.599999999999},null,-158937.28,32757.420000000013]
[12,1925,"Computer Software (Formally known as Account 1925)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H40","v":968635.07},45000,null,1013635.07,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M40","v":-879547.66},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K40","v":-59537},null,-939084.66,74550.409999999916]
[10,1930,"Transportation Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H41","v":2251340.0300000003},400000,-50000,2601340.0300000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M41","v":-1288932.2625000002},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K41","v":-247021.125},50000,-1485953.3875000002,1115386.6425000001]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M42","v":-34461.99},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K42","v":-8296},null,-42757.99,42279.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H43","v":312343.97000000003},72000,null,384343.97000000003,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M43","v":-203922.06},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K43","v":-22328.3},null,-226250.36,158093.61000000004]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M44","v":-41634.46},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K44","v":-6645},null,-48279.46,19264.120000000003]
[8,1950,"Power Operated Equipment",0.125,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M45","v":-45364.12},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K45","v":-7997},null,-53361.120000000003,35910.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M46","v":-126372.53},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K46","v":-20092},null,-146464.53,29708.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H48","v":59618.47},45000,null,104618.47,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M48","v":-32890.36},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K48","v":-2204.5},null,-35094.86,69523.61]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",0.04,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!H52","v":-8517830.3499999996},-417663,null,-8935493.3499999996,null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!M52","v":2054702.7899999998},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K52","v":349859.48},null,2404562.2699999996,-6530931.0800000001]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":53413070.400000013},{"$f":"SUM(F16:F58)","v":5839956},-50000,59203026.399999999,null,{"$f":"SUM(J16:J58)","v":-19899492.129166666},{"$f":"SUM(K16:K58)","v":-2676381.6883333339},50000,-22525873.817499999,36677152.582499996]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":50000}]
[]
["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-EB_PP&E Deferral Acct","index":17,"n_rows":57,"n_cols":10,"rows_kept":57,"cut":false,"hidden":false,"merged":[[56,0,57,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[20,1,20,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'[2]LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2013 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2013 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2013. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,{"$f":"+B26","v":27202854},{"$f":"+C26","v":27955073.390000001},{"$f":"+D26","v":29276361.800000001},{"$f":"+E26","v":30503466.920833334}]
["            Additions",null,{"$f":"+'[2]App.2-B_Fixed Asset Cont 2010'!F55","v":2741802.2199999997},{"$f":"+'[2]App.2-B_Fixed Asset Cont 2011'!F55","v":3527103.22},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F55","v":3400198},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F55+'App.2-B_Fixed Asset Cont 2013'!E57+'App.2-B_Fixed Asset Cont 2013'!E58+'App.2-B_Fixed Asset Cont 2013'!E59","v":9623187}]
["           Disposals",null,{"$f":"+'[2]App.2-B_Fixed Asset Cont 2010'!G55+'[2]App.2-B_Fixed Asset Cont 2010'!L55","v":-134258.85999999999},{"$f":"+'[2]App.2-B_Fixed Asset Cont 2011'!G55+'[2]App.2-B_Fixed Asset Cont 2011'!L55","v":-194977.88},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!G55+'App.2-B_Fixed Asset Cont 2012'!L55","v":0},{"$f":"+'[2]App.2-B_Fixed Asset Cont 2013'!G60+'[2]App.2-B_Fixed Asset Cont 2013'!L60","v":0}]
["            Depreciation (amounts should be negative)",null,{"$f":"+'[2]App.2-B_Fixed Asset Cont 2010'!K55","v":-1855323.9700000002},{"$f":"+'[2]App.2-B_Fixed Asset Cont 2011'!K55","v":-2010836.9300000006},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K55","v":-2173092.8791666664},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K60+'App.2-B_Fixed Asset Cont 2013'!J57+'App.2-B_Fixed Asset Cont 2013'!J58+'App.2-B_Fixed Asset Cont 2013'!J59","v":-3449501.6883333339}]
["            Closing net PP&E (1)",27202854,{"$f":"SUM(C22:C25)","v":27955073.390000001},{"$f":"SUM(D22:D25)","v":29276361.800000001},{"$f":"SUM(E22:E25)","v":30503466.920833334},{"$f":"SUM(F22:F25)","v":36677152.232500002}]
[]
["PP&E Values under MIFRS (Starts from 2012, the transition year)"]
["            Opening net PP&E  - Note 1",null,{"$f":"+C22","v":27202854},27955073.390000001,{"$f":"+D33","v":29276361.800000001},{"$f":"+E33","v":31041482.195438202}]
["            Additions",null,2741802.2199999997,3527103.22,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F55","v":2879539},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F60+'App.2-B_FA Cont MIFRS 2013'!E57+'App.2-B_FA Cont MIFRS 2013'!E58+'App.2-B_FA Cont MIFRS 2013'!E59","v":8737271}]
["            Disposals",null,-134258.85999999999,-194977.88,0,0]
["            Depreciation (amounts should be negative)",null,-1855323.9700000002,-2010836.9300000006,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K55","v":-1114418.6045617997},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K60+'App.2-B_FA Cont MIFRS 2013'!J57+'App.2-B_FA Cont MIFRS 2013'!J58+'App.2-B_FA Cont MIFRS 2013'!J59","v":-2243081.793221022}]
["            Closing net PP&E (2)",{"$f":"+B26","v":27202854},27955073.390000001,29276361.800000001,{"$f":"SUM(E29:E32)","v":31041482.195438202},{"$f":"SUM(F29:F32)","v":37535671.402217187}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS (Shown as adjustment to rate base on rebasing)",null,null,null,{"$f":"E26-E33","v":-538015.27460486814}]
[]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["          Opening balance ",null,null,null,{"$f":"D42","v":0},{"$f":"E42","v":-538015.27460486814},{"$f":"F42","v":-403511.45595365111},{"$f":"G42","v":-269007.63730243407},{"$f":"H42","v":-134503.81865121704}]
["          Amounts added in the year",null,null,null,{"$f":"E35-D35","v":-538015.27460486814}]
["Sub-total",null,null,null,{"$f":"E38+E39","v":-538015.27460486814},{"$f":"F38+F39","v":-538015.27460486814},{"$f":"G38+G39","v":-403511.45595365111},{"$f":"H38+H39","v":-269007.63730243407},{"$f":"I38+I39","v":-134503.81865121704}]
["Amount of amortization, included in  depreciation expense  - Note 2",null,null,null,null,{"$f":"IF(ISERROR(-E35/I46), 0, -E35/I46)","v":134503.81865121704},{"$f":"+F41","v":134503.81865121704},{"$f":"+F41","v":134503.81865121704},{"$f":"+F41","v":134503.81865121704}]
["          Closing balance in deferral account",null,null,null,{"$f":"E40+E41","v":-538015.27460486814},{"$f":"IF(ISERROR(F40+F41), 0, F40+F41)","v":-403511.45595365111},{"$f":"G40+G41","v":-269007.63730243407},{"$f":"H40+H41","v":-134503.81865121704},{"$f":"I40+I41","v":0}]
[]
["Effect on Revenue Requirement"]
["        Amortization of deferred balance as above - Note 2",null,null,null,null,{"$f":"IF(ISERROR(E35/I46), 0, E35/I46)","v":-134503.81865121704},null,"WACC",6.6000000000000003E-2]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 3 ",null,null,null,null,{"$f":"E35*I45","v":-35509.008123921296},null,"Disposition Period - Note 4",4,"Years"]
["     Amount included in Revenue Requirement on rebasing",null,null,null,null,{"$f":"F45+F46","v":-170012.82677513832}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2013, the PP&E values as of January 1, 2012 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-B_FA Cont MIFRS 2013","index":18,"n_rows":77,"n_cols":15,"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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - MIFRS"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",{"$f":"100/O19%/10000","v":0.02},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H19","v":2486318},9000,null,{"$f":"E19+F19+G19","v":2495318},null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M19","v":-275126.49},-50119,null,{"$f":"J19+K19+L19","v":-325245.49},{"$f":"H19+M19","v":2170072.5099999998},50]
[13,1810,"Leasehold Improvements",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H20","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H21","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M21","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"100/O22%/10000","v":2.2222222222222223E-2},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H22","v":4269129.0199999996},{"$f":"520121+463809","v":983930},null,5253059.0199999996,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M22","v":-1863577.9766666668},{"$f":"-230732-463809/90","v":-235885.43333333332},null,-2099463.41,3153595.6099999994,45]
[47,1825,"Storage Battery Equipment",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H23","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",{"$f":"100/O24%/10000","v":1.666666666666667E-2},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H24","v":7642875.5599999996},{"$f":"781179+4700-33488","v":752391},null,8395266.5599999987,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M24","v":-2445908.39},{"$f":"-114430-47+(197653/60)+(33488/120)","v":-110903.71666666667},null,-2556812.1066666669,5838454.4533333313,60]
[47,1835,"Overhead Conductors & Devices",1.5384615384615384E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H25","v":10340037.450000001},{"$f":"748211+19958","v":768169},null,11108206.450000001,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M25","v":-3463728.2146153846},{"$f":"-135965+(114805/65)-(19958/130)","v":-134352.29230769229},null,-3598080.5069230767,7510125.9430769244,65]
[47,1840,"Underground Conduit",1.1764705882352943E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H26","v":3246455.92},{"$f":"335057+3886","v":338943},null,3585398.92,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M26","v":-988356.44000000006},{"$f":"-32396+(37332/85)-(3886/170)","v":-31979.658823529411},null,-1020336.0988235294,2565062.8211764703,85]
[47,1845,"Underground Conductors & Devices",1.666666666666667E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H27","v":9205101.7899999991},{"$f":"404073+7436","v":411509},null,9616610.7899999991,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M27","v":-2778709.7150000003},{"$f":"-133727+(12003/60)-(7436/120)","v":-133588.91666666669},null,-2912298.6316666668,6704312.1583333323,60]
[47,1850,"Line Transformers",2.5000000000000001E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H28","v":8429479.75},{"$f":"529371-4891","v":524480},null,8953959.75,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M28","v":-2906808.3324999996},{"$f":"-229328+(82311/40)+(4891/80)","v":-227209.08749999999},null,-3134017.4199999995,5819942.3300000001,40]
[47,1855,"Services (Overhead & Underground)",1.8181818181818181E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H29","v":5042665.2},{"$f":"532665+7099","v":539764},null,5582429.2000000002,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M29","v":-1390342.5954545455},{"$f":"-85957+(85080/55)-(7099/110)","v":-84474.627272727274},null,-1474817.2227272727,4107611.9772727275,55]
[47,1860,"Meters",3.333333333333334E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M30","v":-467372.04000000004},-50099,null,-517471.04000000004,1062092.6200000001,30]
[8,1860,"Meters (Smart Meters)",6.666666666666668E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H31","v":131224},{"$f":"168851+180000+58143","v":406994},null,538218,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M31","v":-10049.996666666666},{"$f":"-14566-6000-4361+(4147/15)","v":-24650.533333333333},null,-34700.53,503517.47,15]
["N/A",1905,"Land",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H32","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M32","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H33","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M33","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H34","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"100/O35%/10000","v":0.1},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H35","v":265118.14999999997},2000,null,267118.14999999997,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M35","v":-193805.7},{"$f":"-8245+(2358/10)","v":-8009.2},null,-201814.90000000002,65303.249999999942,10]
[8,1915,"Office Furniture & Equipment (5 years)",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H36","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"100/O39%/10000","v":0.2},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H39","v":163094.70000000001},28600,null,191694.7,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M39","v":-123497.68000000001},{"$f":"-2548-19789+(12742/5)","v":-19788.599999999999},null,-143286.28,48408.420000000013,5]
[12,1925,"Computer Software (Formally known as Account 1925)",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H40","v":968635.07},45000,null,1013635.07,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M40","v":-847838.06},{"$f":"-47960+(25821/5)","v":-42795.8},null,-890633.8600000001,123001.20999999985,5]
[10,1930,"Transportation Equipment",0.08,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H41","v":2251340.0300000003},400000,-50000,2601340.0300000003,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M41","v":-1158242.9600000002},{"$f":"-126308+(56831/12.5)","v":-121761.52},50000,-1230004.4800000002,1371335.55,12.5]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M42","v":-32052.989999999998},-5887,null,-37939.99,47097.220000000008,10]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H43","v":312343.97000000003},72000,null,384343.97000000003,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M43","v":-196398.06},{"$f":"-22040+5644","v":-16396},null,-212794.06,171549.91000000003,10]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M44","v":-38244.46},-3255,null,-41499.46,26044.120000000003,10]
[8,1950,"Power Operated Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M45","v":-42557.120000000003},-5190,null,-47747.12,41524.839999999989,10]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M46","v":-114278.53},-8288,null,-122566.53,53606.709999999992,10]
[8,1955,"Communication Equipment (Smart Meters)",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H47","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",{"$f":"100/O48%/10000","v":0.1},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H48","v":59618.47},45000,null,104618.47,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M48","v":-32010.36},{"$f":"-7712+(23875/10)","v":-5324.5},null,-37334.86,67283.61,10]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H50","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M50","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",{"$f":"100/O52%/10000","v":1.9512195121951219E-2},{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H52","v":-8517830.3499999996},{"$f":"-373740","v":-373740},null,-8891570.3499999996,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M52","v":1860377.0963414633},{"$f":"147888-(37459/51.25)","v":147157.09268292683},null,2007534.1890243902,-6884036.160975609,51.25]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E54)","v":49109180.400000013},{"$f":"SUM(F16:F54)","v":4954040},-50000,54013220.400000013,null,{"$f":"SUM(J16:J54)","v":-18067697.854561795},{"$f":"SUM(K16:K54)","v":-1172800.7932210222},50000,-19190498.647782821,34822721.752217159]
[null,null,"Smart Meter Additions (from 1555)"]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E57","v":3446141},null,null,{"$f":"E57+F57+G57","v":3446141},null,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!J57","v":-656079},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K57","v":-229743},null,{"$f":"J57+K57+L57","v":-885822},{"$f":"H57+M57","v":2560319}]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E58","v":62873},null,null,62873,null,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!J58","v":-35193},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K58","v":-12575},null,-47768,15105]
[12,1925,"Computer Software (Smart Meters)",0.33329999999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E59","v":274217},null,null,274217,null,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!J59","v":-81848},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K59","v":-54843},null,-136691,137526]
[null,null,"Revised Total",null,{"$f":"SUM(E55:E59)","v":52892411.400000013},{"$f":"SUM(F55:F59)","v":4954040},{"$f":"SUM(G55:G59)","v":-50000},{"$f":"SUM(H55:H59)","v":57796451.400000013},null,{"$f":"SUM(J55:J59)","v":-18840817.854561795},{"$f":"SUM(K55:K59)","v":-1469961.7932210222},{"$f":"SUM(L55:L59)","v":50000},{"$f":"SUM(M55:M59)","v":-20260779.647782821},{"$f":"SUM(N55:N59)","v":37535671.752217159}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L55-L63-L64","v":50000}]
[]
["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":19,"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$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011 ","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":20,"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$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2011 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2011 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2011 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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":21,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":true,"merged":[[60,1,61,10],[13,0,14,0],[13,1,14,1],[13,6,14,6],[10,0,10,10],[13,9,14,9],[8,0,8,10],[56,1,56,10],[57,1,57,10],[58,1,58,10],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2012,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2012 Depreciation Expense 1","2012 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2011 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(o) = 2011 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,+'App.2-CB_MIFRS_DepExp_2011'!O16,+'App.2-CB_MIFRS_DepExp_2011'!O16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0},{"$f":"IF(D16=0,0,+(C16)/D16)","v":0},null,{"$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)",null,null,0,{"$f":"IF(D17=0,+'App.2-CB_MIFRS_DepExp_2011'!O17,+'App.2-CB_MIFRS_DepExp_2011'!O17+((C17*0.5)/D17))","v":0},null,0,0,null,{"$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",null,null,0,{"$f":"IF(D18=0,+'App.2-CB_MIFRS_DepExp_2011'!O18,+'App.2-CB_MIFRS_DepExp_2011'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$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",null,null,0,{"$f":"IF(D19=0,+'App.2-CB_MIFRS_DepExp_2011'!O19,+'App.2-CB_MIFRS_DepExp_2011'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$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",null,null,0,{"$f":"IF(D20=0,+'App.2-CB_MIFRS_DepExp_2011'!O20,+'App.2-CB_MIFRS_DepExp_2011'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$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",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_MIFRS_DepExp_2011'!O21,+'App.2-CB_MIFRS_DepExp_2011'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$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",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_MIFRS_DepExp_2011'!O22,+'App.2-CB_MIFRS_DepExp_2011'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22), 0, +I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_MIFRS_DepExp_2011'!O23,+'App.2-CB_MIFRS_DepExp_2011'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23), 0, +I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_MIFRS_DepExp_2011'!O24,+'App.2-CB_MIFRS_DepExp_2011'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24), 0, +I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_MIFRS_DepExp_2011'!O25,+'App.2-CB_MIFRS_DepExp_2011'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25), 0, +I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_MIFRS_DepExp_2011'!O26,+'App.2-CB_MIFRS_DepExp_2011'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26), 0, +I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_MIFRS_DepExp_2011'!O27,+'App.2-CB_MIFRS_DepExp_2011'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27), 0, +I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_MIFRS_DepExp_2011'!O28,+'App.2-CB_MIFRS_DepExp_2011'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28), 0, +I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_MIFRS_DepExp_2011'!O29,+'App.2-CB_MIFRS_DepExp_2011'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29), 0, +I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_MIFRS_DepExp_2011'!O30,+'App.2-CB_MIFRS_DepExp_2011'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30), 0, +I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_MIFRS_DepExp_2011'!O31,+'App.2-CB_MIFRS_DepExp_2011'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31), 0, +I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_MIFRS_DepExp_2011'!O32,+'App.2-CB_MIFRS_DepExp_2011'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32), 0, +I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_MIFRS_DepExp_2011'!O33,+'App.2-CB_MIFRS_DepExp_2011'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33), 0, +I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_MIFRS_DepExp_2011'!O34,+'App.2-CB_MIFRS_DepExp_2011'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34), 0, +I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_MIFRS_DepExp_2011'!O35,+'App.2-CB_MIFRS_DepExp_2011'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35), 0, +I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_MIFRS_DepExp_2011'!O36,+'App.2-CB_MIFRS_DepExp_2011'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36), 0, +I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_MIFRS_DepExp_2011'!O37,+'App.2-CB_MIFRS_DepExp_2011'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37), 0, +I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_MIFRS_DepExp_2011'!O38,+'App.2-CB_MIFRS_DepExp_2011'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38), 0, +I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_MIFRS_DepExp_2011'!O39,+'App.2-CB_MIFRS_DepExp_2011'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39), 0, +I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_MIFRS_DepExp_2011'!O40,+'App.2-CB_MIFRS_DepExp_2011'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40), 0, +I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_MIFRS_DepExp_2011'!O41,+'App.2-CB_MIFRS_DepExp_2011'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41), 0, +I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_MIFRS_DepExp_2011'!O42,+'App.2-CB_MIFRS_DepExp_2011'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42), 0, +I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_MIFRS_DepExp_2011'!O43,+'App.2-CB_MIFRS_DepExp_2011'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43), 0, +I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_MIFRS_DepExp_2011'!O44,+'App.2-CB_MIFRS_DepExp_2011'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44), 0, +I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_MIFRS_DepExp_2011'!O45,+'App.2-CB_MIFRS_DepExp_2011'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45), 0, +I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_MIFRS_DepExp_2011'!O46,+'App.2-CB_MIFRS_DepExp_2011'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46), 0, +I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_MIFRS_DepExp_2011'!O47,+'App.2-CB_MIFRS_DepExp_2011'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47), 0, +I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_MIFRS_DepExp_2011'!O48,+'App.2-CB_MIFRS_DepExp_2011'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_MIFRS_DepExp_2011'!O48-J48), 0, +I48+'App.2-CB_MIFRS_DepExp_2011'!O48-J48)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_MIFRS_DepExp_2011'!O49,+'App.2-CB_MIFRS_DepExp_2011'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49), 0, +I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_MIFRS_DepExp_2011'!O50,+'App.2-CB_MIFRS_DepExp_2011'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50), 0, +I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_MIFRS_DepExp_2011'!O51,+'App.2-CB_MIFRS_DepExp_2011'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51), 0, +I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D52=0,+'App.2-CB_MIFRS_DepExp_2011'!O52,+'App.2-CB_MIFRS_DepExp_2011'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52), 0, +I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52)","v":0}]
[null,null,null,null,0,{"$f":"IF(D53=0,+'App.2-CB_MIFRS_DepExp_2011'!O53,+'App.2-CB_MIFRS_DepExp_2011'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_MIFRS_DepExp_2011'!O53-J53), 0, +I53+'App.2-CB_MIFRS_DepExp_2011'!O53-J53)","v":0}]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},null,null,{"$f":"SUM(F16:F53)","v":0},0,0,0,0,0]
[]
["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,"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":22,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"merged":[[54,1,54,4],[13,1,14,1],[13,6,14,6],[8,0,8,9],[9,0,9,9],[10,0,10,9],[59,1,59,9],[58,1,58,9],[55,1,55,4],[57,1,57,7],[60,1,61,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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,{"$f":"IF(D23=0,'App.2-CC_MIFRS_DepExp_2012'!K23,+'App.2-CC_MIFRS_DepExp_2012'!K23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CC_MIFRS_DepExp_2012'!K24,+'App.2-CC_MIFRS_DepExp_2012'!K24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CC_MIFRS_DepExp_2012'!K25,+'App.2-CC_MIFRS_DepExp_2012'!K25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CC_MIFRS_DepExp_2012'!K26,+'App.2-CC_MIFRS_DepExp_2012'!K26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CC_MIFRS_DepExp_2012'!K27,+'App.2-CC_MIFRS_DepExp_2012'!K27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CC_MIFRS_DepExp_2012'!K28,+'App.2-CC_MIFRS_DepExp_2012'!K28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CC_MIFRS_DepExp_2012'!K29,+'App.2-CC_MIFRS_DepExp_2012'!K29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CC_MIFRS_DepExp_2012'!K30,+'App.2-CC_MIFRS_DepExp_2012'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CC_MIFRS_DepExp_2012'!K31,+'App.2-CC_MIFRS_DepExp_2012'!K31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CC_MIFRS_DepExp_2012'!K32,+'App.2-CC_MIFRS_DepExp_2012'!K32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CC_MIFRS_DepExp_2012'!K33,+'App.2-CC_MIFRS_DepExp_2012'!K33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CC_MIFRS_DepExp_2012'!K34,+'App.2-CC_MIFRS_DepExp_2012'!K34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CC_MIFRS_DepExp_2012'!K35,+'App.2-CC_MIFRS_DepExp_2012'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CC_MIFRS_DepExp_2012'!K36,+'App.2-CC_MIFRS_DepExp_2012'!K36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CC_MIFRS_DepExp_2012'!K37,+'App.2-CC_MIFRS_DepExp_2012'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CC_MIFRS_DepExp_2012'!K38,+'App.2-CC_MIFRS_DepExp_2012'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CC_MIFRS_DepExp_2012'!K39,+'App.2-CC_MIFRS_DepExp_2012'!K39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CC_MIFRS_DepExp_2012'!K40,+'App.2-CC_MIFRS_DepExp_2012'!K40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CC_MIFRS_DepExp_2012'!K41,+'App.2-CC_MIFRS_DepExp_2012'!K41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CC_MIFRS_DepExp_2012'!K42,+'App.2-CC_MIFRS_DepExp_2012'!K42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CC_MIFRS_DepExp_2012'!K43,+'App.2-CC_MIFRS_DepExp_2012'!K43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CC_MIFRS_DepExp_2012'!K44,+'App.2-CC_MIFRS_DepExp_2012'!K44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CC_MIFRS_DepExp_2012'!K45,+'App.2-CC_MIFRS_DepExp_2012'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CC_MIFRS_DepExp_2012'!K46,+'App.2-CC_MIFRS_DepExp_2012'!K46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CC_MIFRS_DepExp_2012'!K47,+'App.2-CC_MIFRS_DepExp_2012'!K47+((C47*0.5)/D47))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CC_MIFRS_DepExp_2012'!K48,+'App.2-CC_MIFRS_DepExp_2012'!K48+((C48*0.5)/D48))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CC_MIFRS_DepExp_2012'!K49,+'App.2-CC_MIFRS_DepExp_2012'!K49+((C49*0.5)/D49))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,'App.2-CC_MIFRS_DepExp_2012'!K50,+'App.2-CC_MIFRS_DepExp_2012'!K50+((C50*0.5)/D50))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,'App.2-CC_MIFRS_DepExp_2012'!K51,+'App.2-CC_MIFRS_DepExp_2012'!K51+((C51*0.5)/D51))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D52=0,'App.2-CC_MIFRS_DepExp_2012'!K52,+'App.2-CC_MIFRS_DepExp_2012'!K52+((C52*0.5)/D52))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D53=0,'App.2-CC_MIFRS_DepExp_2012'!K53,+'App.2-CC_MIFRS_DepExp_2012'!K53+((C53*0.5)/D53))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},null,null,{"$f":"SUM(F16:F53)","v":0},{"$f":"SUM(G16:G53)","v":0},{"$f":"SUM(H16:H53)","v":0}]
[null,"Depreciation expense adjustment resulting from  amortization of Account 1575",null,null,null,0]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"+F54+F55","v":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-B_FA Cont MIFRS 2013SM","index":23,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":false,"merged":[[73,1,73,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[67,1,68,13],[70,1,71,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - MIFRS - Smart Meter Capital Additions Included In Schedule"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H18","v":227768.86},null,null,{"$f":"E18+F18+G18","v":227768.86},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":227768.86}]
[47,1808,"Buildings",0.02,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H19","v":2486318},9000,null,{"$f":"E19+F19+G19","v":2495318},null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M19","v":-275126.49},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K19","v":-50119},null,{"$f":"J19+K19+L19","v":-325245.49},{"$f":"H19+M19","v":2170072.5099999998}]
[13,1810,"Leasehold Improvements",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H20","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H21","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M21","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",2.2200000000000001E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H22","v":4269129.0199999996},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F22","v":983930},null,5253059.0199999996,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M22","v":-1863577.9766666668},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K22","v":-235885.43333333332},null,-2099463.41,3153595.6099999994]
[47,1825,"Storage Battery Equipment",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H23","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",1.666666666666667E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H24","v":7642875.5599999996},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F24","v":752391},null,8395266.5599999987,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M24","v":-2445908.39},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K24","v":-110903.71666666667},null,-2556812.1066666669,5838454.4533333313]
[47,1835,"Overhead Conductors & Devices",1.5384615384615384E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H25","v":10340037.450000001},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F25","v":768169},null,11108206.450000001,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M25","v":-3463728.2146153846},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K25","v":-134352.29230769229},null,-3598080.5069230767,7510125.9430769244]
[47,1840,"Underground Conduit",1.1764705882352943E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H26","v":3246455.92},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F26","v":338943},null,3585398.92,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M26","v":-988356.44000000006},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K26","v":-31979.658823529411},null,-1020336.0988235294,2565062.8211764703]
[47,1845,"Underground Conductors & Devices",1.666666666666667E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H27","v":9205101.7899999991},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F27","v":411509},null,9616610.7899999991,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M27","v":-2778709.7150000003},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K27","v":-133588.91666666669},null,-2912298.6316666668,6704312.1583333323]
[47,1850,"Line Transformers",2.5000000000000001E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H28","v":8429479.75},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F28","v":524480},null,8953959.75,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M28","v":-2906808.3324999996},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K28","v":-227209.08749999999},null,-3134017.4199999995,5819942.3300000001]
[47,1855,"Services (Overhead & Underground)",1.8181818181818181E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H29","v":5042665.2},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F29","v":539764},null,5582429.2000000002,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M29","v":-1390342.5954545455},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K29","v":-84474.627272727274},null,-1474817.2227272727,4107611.9772727275]
[47,1860,"Meters",3.333333333333334E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H30","v":1579563.6600000001},null,null,1579563.6600000001,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M30","v":-467372.04000000004},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K30","v":-50099},null,-517471.04000000004,1062092.6200000001]
[8,1860,"Meters (Smart Meters)",6.666666666666668E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H31","v":131224},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F31","v":406994},null,538218,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M31","v":-10049.996666666666},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K31","v":-24650.533333333333},null,-34700.53,503517.47]
[null,"3 lines","Smart Meter Additions (from 1555)"]
[8,1860,"Meters (Smart Meters)",6.6699999999999995E-2,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!H33","v":3446141},null,null,{"$f":"E33+F33+G33","v":3446141},null,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!M33","v":-656079},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K57","v":-229743},null,{"$f":"J33+K33+L33","v":-885822},{"$f":"H33+M33","v":2560319}]
[45.1,1920,"Computer Hardware (Smart Meters)",0.2,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!H34","v":62873},null,null,62873,null,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!M34","v":-35193},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K58","v":-12575},null,-47768,15105]
[12,1925,"Computer Software (Smart Meters)",0.2,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!H35","v":274217},null,null,274217,null,{"$f":"'App.2-B_FA Cont MIFRS 2012SM'!M35","v":-81848},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K59","v":-54843},null,-136691,137526]
["N/A",1905,"Land",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H32","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M32","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H33","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M33","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H34","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H35","v":265118.14999999997},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F35","v":2000},null,267118.14999999997,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M35","v":-193805.7},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K35","v":-8009.2},null,-201814.90000000002,65303.249999999942]
[8,1915,"Office Furniture & Equipment (5 years)",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H36","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H37","v":275946.02999999997},null,null,275946.02999999997,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M37","v":-152871.07},null,null,-152871.07,123074.95999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H38","v":52211.630000000005},null,null,52211.630000000005,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M38","v":-146240.59},null,null,-146240.59,-94028.959999999992]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H39","v":163094.70000000001},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F39","v":28600},null,191694.7,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M39","v":-123497.68000000001},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K39","v":-19788.599999999999},null,-143286.28,48408.420000000013]
[12,1925,"Computer Software (Formally known as Account 1925)",0.2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H40","v":968635.07},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F40","v":45000},null,1013635.07,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M40","v":-847838.06},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K40","v":-42795.8},null,-890633.8600000001,123001.20999999985]
[10,1930,"Transportation Equipment",0.08,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H41","v":2251340.0300000003},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F41","v":400000},-50000,2601340.0300000003,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M41","v":-1158242.9600000002},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K41","v":-121761.52},50000,-1230004.4800000002,1371335.55]
[8,1935,"Stores Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H42","v":85037.21},null,null,85037.21,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M42","v":-32052.989999999998},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K42","v":-5887},null,-37939.99,47097.220000000008]
[8,1940,"Tools, Shop & Garage Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H43","v":312343.97000000003},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F43","v":72000},null,384343.97000000003,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M43","v":-196398.06},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K43","v":-16396},null,-212794.06,171549.91000000003]
[8,1945,"Measurement & Testing Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H44","v":67543.58},null,null,67543.58,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M44","v":-38244.46},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K44","v":-3255},null,-41499.46,26044.120000000003]
[8,1950,"Power Operated Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H45","v":89271.959999999992},null,null,89271.959999999992,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M45","v":-42557.120000000003},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K45","v":-5190},null,-47747.12,41524.839999999989]
[8,1955,"Communications Equipment",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H46","v":176173.24},null,null,176173.24,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M46","v":-114278.53},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K46","v":-8288},null,-122566.53,53606.709999999992]
[8,1955,"Communication Equipment (Smart Meters)",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H47","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H48","v":59618.47},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F48","v":45000},null,104618.47,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M48","v":-32010.36},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K48","v":-5324.5},null,-37334.86,67283.61]
[47,1975,"Load Management Controls Utility Premises",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H49","v":258630.5},null,null,258630.5,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M49","v":-258630.5},null,null,-258630.5,0]
[47,1980,"System Supervisor Equipment",null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H50","v":0},null,null,0,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M50","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",0.1,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H51","v":1427},null,null,1427,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M51","v":-1426.68},null,null,-1426.68,0.31999999999993634]
[47,1995,"Contributions & Grants",1.95E-2,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!H52","v":-8517830.3499999996},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F52","v":-373740},null,-8891570.3499999996,null,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!M52","v":1860377.0963414633},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K52","v":147157.09268292683},null,2007534.1890243902,-6884036.160975609]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E58)","v":52892411.400000013},{"$f":"SUM(F16:F58)","v":4954040},-50000,57796451.400000013,null,{"$f":"SUM(J16:J58)","v":-18840817.854561795},{"$f":"SUM(K16:K58)","v":-1469961.7932210222},50000,-20260779.647782821,37535671.752217159]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L59-L62-L63","v":50000}]
[]
["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."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E16","v":0},null,{"$f":"C16-D16","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F16","v":0},{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,\"\",1/H16)","v":""},{"$f":"IF(H16=0,0,G16/H16)","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K16","v":0},{"$f":"IF(ISERROR(+J16+K16), \"\", +J16+K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E17","v":0},null,{"$f":"C17-D17","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F17","v":0},{"$f":"E17+0.5*F17","v":0},null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K17","v":0},{"$f":"IF(ISERROR(+J17+K17), \"\", +J17+K17)","v":0}]
[1805,"Land",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E18","v":227768.86},null,227768.86,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F18","v":0},227768.86,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K18","v":0},{"$f":"IF(ISERROR(+J18+K18), \"\", +J18+K18)","v":0}]
[1808,"Buildings",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E19","v":2486318},null,2486318,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F19","v":0},2486318,50,0.02,49726.36,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K19","v":-49886.67},{"$f":"IF(ISERROR(+J19+K19), \"\", +J19+K19)","v":-160.30999999999767}]
[1810,"Leasehold Improvements",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E20","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F20","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K20","v":0},{"$f":"IF(ISERROR(+J20+K20), \"\", +J20+K20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E21","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F21","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K21","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E22","v":3818489.54},null,3818489.54,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F22","v":450639.48},4043809.2800000003,30,3.3333333333333333E-2,134793.64266666668,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K22","v":-136439.37},-1645.7273333333142]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E23","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F23","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K23","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E24","v":6563767.3899999997},null,6563767.3899999997,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F24","v":542315.17000000004},6834924.9749999996,23,4.3478260869565216E-2,297170.6510869565,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K24","v":-294873},2297.6510869564954]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E25","v":9073534.2800000012},null,9073534.2800000012,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F25","v":673323.17},9410195.8650000021,23,4.3478260869565216E-2,409138.95065217401,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K25","v":-411444.53},-2305.5793478260166]
[1840,"Underground Conduit",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E26","v":2706285.59},null,2706285.59,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F26","v":338350.33},2875460.7549999999,23,4.3478260869565216E-2,125020.03282608696,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K26","v":-124188.43},831.60282608696434]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E27","v":8297546.3499999996},null,8297546.3499999996,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F27","v":551064.43999999994},8573078.5700000003,23,4.3478260869565216E-2,372742.54652173916,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K27","v":-372006.35},736.19652173918439]
[1850,"Line Transformers",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E28","v":7500290.7600000007},null,7500290.7600000007,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F28","v":507269.99},7753925.7550000008,23,4.3478260869565216E-2,337127.20673913049,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K28","v":-338711.37},-1584.1632608695072]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E29","v":3957038.3200000003},null,3957038.3200000003,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F29","v":473443.88},4193760.2600000002,23.5,4.2553191489361701E-2,178457.88340425532,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K29","v":-178825.3},-367.41659574466757]
[1860,"Meters",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E30","v":1820049.54},305370,1514679.54,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F30","v":64884},1547121.54,24.5,4.0816326530612242E-2,63147.817959183674,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K30","v":-61785},1362.8179591836742]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E31","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F31","v":105634},52817,25,0.04,2112.6799999999998,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K31","v":-2150.23},-37.550000000000182]
[1905,"Land",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E32","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F32","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K32","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E33","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F33","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K33","v":0},0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E34","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F34","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K34","v":0},0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E35","v":251887.34999999998},111863,140024.34999999998,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F35","v":10588.8},145318.74999999997,10,0.1,14531.874999999996,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K35","v":-14530.6},1.2749999999959982]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E36","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F36","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K36","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E37","v":275946.02999999997},275946,2.9999999969732016E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F37","v":0},2.9999999969732016E-2,5,0.2,5.9999999939464033E-3,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K37","v":0},5.9999999939464033E-3]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E38","v":52211.630000000005},52212,-0.36999999999534339,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F38","v":0},-0.36999999999534339,5,0.2,-7.3999999999068672E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K38","v":0},-7.3999999999068672E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E39","v":108451.22},null,108451.22,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F39","v":45385.48},131143.96,5,0.2,26228.791999999998,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K39","v":-26228.240000000002},0.55199999999604188]
[1925,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E40","v":854691.24},{"$f":"677090+24891","v":701981},152710.24,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F40","v":89764.83},197592.655,3,0.33333333333333331,65864.218333333338,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K40","v":-65863.259999999995},0.95833333334303461]
[1930,"Transportation Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E41","v":1838671.03},{"$f":"369181+138750","v":507931},1330740.03,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F41","v":284250},1472865.03,8,0.125,184108.12875,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K41","v":-184108.13},-1.2500000011641532E-3]
[1935,"Stores Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E42","v":90937.21},{"$f":"2078+5900","v":7978},82959.210000000006,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F42","v":0},82959.210000000006,10,0.1,8295.9210000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K42","v":-8295.89},3.1000000000858563E-2]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E43","v":278276.02},102262,176014.02000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F43","v":18504.95},185266.49500000002,10,0.1,18526.649500000003,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K43","v":-18526.099999999999},0.54950000000462751]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E44","v":63138.5},null,63138.5,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F44","v":4405.08},65341.04,10,0.1,6534.1040000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K44","v":-6533.03},1.0740000000005239]
[1950,"Power Operated Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E45","v":100271.95999999999},{"$f":"9299+11000","v":20299},79972.959999999992,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F45","v":0},79972.959999999992,10,0.1,7997.2959999999994,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K45","v":-7997.33},-3.4000000000560249E-2]
[1955,"Communications Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E46","v":176173.24},77145,99028.239999999991,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F46","v":0},99028.239999999991,5,0.2,19805.647999999997,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K46","v":-20382.11},-576.46200000000317]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E47","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F47","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K47","v":0},0]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E48","v":43493.47},6562,36931.47,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F48","v":0},36931.47,10,0.1,3693.1469999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K48","v":-3693.18},-3.2999999999901775E-2]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E49","v":258630.5},258631,-0.5,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F49","v":0},-0.5,10,0.1,-0.05,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K49","v":0},-0.05]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E50","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F50","v":0},0,null,"",0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K50","v":0},0]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E51","v":1427},1427,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F51","v":0},0,10,0.1,0,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K51","v":0},0]
[1995,"Contributions & Grants",{"$f":"+'App.2-B_Fixed Asset Cont 2011'!E52","v":-7555736.9699999997},-632720,-6923016.9699999997,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F52","v":-632720.38},-7239377.1600000001,23,4.3478260869565216E-2,-314755.5286956522,{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K52","v":315631.19},875.66130434779916]
["etc.",null,null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J53-K53), \"\", +J53-K53)","v":0}]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C16:C54)","v":43289558.06000001},{"$f":"SUM(D16:D54)","v":1796887},{"$f":"SUM(E16:E54)","v":41492671.06000001},{"$f":"SUM(F16:F54)","v":3527103.22},{"$f":"SUM(G16:G54)","v":43256222.670000017},null,null,{"$f":"SUM(J16:J54)","v":2010267.9047438735},{"$f":"SUM(K16:K54)","v":-2010836.9300000006},{"$f":"SUM(L16:L54)","v":-569.02525612605473}]
[]
["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."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E16","v":0},null,{"$f":"C16-D16","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F16","v":0},{"$f":"E16+0.5*F16","v":0},{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H16","v":0},{"$f":"IF(H16=0,0,1/H16)","v":0},{"$f":"IF(H16=0,0,G16/H16)","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K16","v":0},{"$f":"IF(ISERROR(+J16+K16), 0, +J16+K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E17","v":0},null,{"$f":"C17-D17","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F17","v":0},{"$f":"E17+0.5*F17","v":0},{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H17","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K17","v":0},{"$f":"IF(ISERROR(+J17+K17), 0, +J17+K17)","v":0}]
[1805,"Land",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E18","v":227768.86},null,227768.86,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F18","v":0},227768.86,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H18","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K18","v":0},0]
[1808,"Buildings",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E19","v":2486318},null,2486318,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F19","v":0},2486318,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H19","v":50},0.02,49726.36,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K19","v":-49887},-160.63999999999942]
[1810,"Leasehold Improvements",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E20","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F20","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H20","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K20","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E21","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F21","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H21","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K21","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E22","v":4269129.0199999996},null,4269129.0199999996,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F22-89310","v":-89310},4224474.0199999996,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H22","v":30},3.3333333333333333E-2,140815.80066666665,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K22","v":-139327.68333333332},1488.1173333333281]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E23","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F23","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H23","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K23","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E24","v":7106082.5599999996},null,7106082.5599999996,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F24","v":631753},7421959.0599999996,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H24","v":23},4.3478260869565216E-2,322693.872173913,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K24","v":-315022.94},7670.9321739129955]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E25","v":9746857.4500000011},null,9746857.4500000011,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F25","v":695590},10094652.450000001,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H25","v":23},4.3478260869565216E-2,438897.9326086957,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K25","v":-438983.86},-85.927391304285266]
[1840,"Underground Conduit",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E26","v":3044635.92},null,3044635.92,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F26","v":248742},3169006.92,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H26","v":23},4.3478260869565216E-2,137782.90956521739,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K26","v":-135949.22},1833.6895652173844]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E27","v":8848610.7899999991},null,8848610.7899999991,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F27","v":440600},9068910.7899999991,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H27","v":23},4.3478260869565216E-2,394300.46913043474,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K27","v":-392088.64},2211.8291304347222]
[1850,"Line Transformers",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E28","v":8007560.7500000009},null,8007560.7500000009,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F28","v":492643},8253882.2500000009,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H28","v":23},4.3478260869565216E-2,358864.44565217395,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K28","v":-358781.74},82.705652173957787]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E29","v":4430482.2},null,4430482.2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F29","v":726714},4793839.2,23.5,4.2553191489361701E-2,203993.15744680853,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K29","v":-202829.14},1164.017446808517]
[1860,"Meters",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E30","v":1579563.6600000001},null,1579563.6600000001,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F30+89310","v":89310},1624218.6600000001,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H30","v":24.5},4.0816326530612242E-2,66294.639183673469,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K30","v":-67812},-1517.3608163265308]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E31","v":105634},null,105634,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F31","v":32593},121930.5,15,6.6666666666666666E-2,8128.7,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K31","v":-8216.0333333333328},-87.33333333333303]
[1905,"Land",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E32","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F32","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H32","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K32","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E33","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F33","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H33","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K33","v":0},0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E34","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F34","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H34","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K34","v":0},0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E35","v":262476.14999999997},114122,148354.14999999997,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F35","v":2642},149675.14999999997,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H35","v":10},0.1,14967.514999999996,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K35","v":-14966.1},1.4149999999954161]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E36","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F36","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H36","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K36","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E37","v":275946.02999999997},275946,2.9999999969732016E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F37","v":0},2.9999999969732016E-2,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H37","v":5},0.2,5.9999999939464033E-3,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K37","v":0},5.9999999939464033E-3]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E38","v":52211.630000000005},52212,-0.36999999999534339,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F38","v":0},-0.36999999999534339,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H38","v":5},0.2,-7.3999999999068672E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K38","v":0},-7.3999999999068672E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E39","v":153836.70000000001},29316,124520.70000000001,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F39","v":9258},129149.70000000001,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H39","v":5},0.2,25829.940000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K39","v":-25829.8},0.1400000000030559]
[1925,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E40","v":944456.07},{"$f":"726871+11744+20000","v":758615},185841.06999999995,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F40","v":24179},197930.56999999995,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H40","v":3},0.33333333333333331,65976.856666666645,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K40","v":-65975.5},1.3566666666447418]
[1930,"Transportation Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E41","v":1984171.0300000003},{"$f":"369181+1072","v":370253},1613918.0300000003,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F41","v":393169},1810502.5300000003,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H41","v":8},0.125,226312.81625000003,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K41","v":-226309.0625},3.7537500000325963]
[1935,"Stores Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E42","v":85037.21},2078,82959.210000000006,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F42","v":0},82959.210000000006,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H42","v":10},0.1,8295.9210000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K42","v":-8296},-7.8999999999723514E-2]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E43","v":296780.97000000003},109125,187655.97000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F43","v":15563},195437.47000000003,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H43","v":10},0.1,19543.747000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K43","v":-19542.150000000001},1.5970000000015716]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E44","v":67543.58},1095,66448.58,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F44","v":0},66448.58,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H44","v":10},0.1,6644.8580000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K44","v":-6645},-0.14199999999982538]
[1950,"Power Operated Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E45","v":89271.959999999992},9299,79972.959999999992,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F45","v":0},79972.959999999992,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H45","v":10},0.1,7997.2959999999994,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K45","v":-7997},0.29599999999936699]
[1955,"Communications Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E46","v":176173.24},74263,101910.23999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F46","v":0},101910.23999999999,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H46","v":5},0.2,20382.047999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K46","v":-20382},4.7999999998864951E-2]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E47","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F47","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H47","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K47","v":0},0]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E48","v":43493.47},{"$f":"21142-1072","v":20070},23423.47,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F48","v":16125},31485.97,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H48","v":10},0.1,3148.5970000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K48","v":-3148.25},0.34700000000020736]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E49","v":258630.5},258631,-0.5,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F49","v":0},-0.5,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H49","v":10},0.1,-0.05,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K49","v":0},-0.05]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E50","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F50","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H50","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K50","v":0},0]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E51","v":1427},1427,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F51","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H51","v":10},0.1,0,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K51","v":0},0]
[1995,"Contributions & Grants",{"$f":"+'App.2-B_Fixed Asset Cont 2012'!E52","v":-8188457.3499999996},-632720,-7555737.3499999996,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F52","v":-329373},-7720423.8499999996,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H52","v":23},4.3478260869565216E-2,-335670.60217391304,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K52","v":334896.24},-774.36217391304672]
["etc.",null,null,null,0,null,0,null,0,0,null,{"$f":"IF(ISERROR(+J53-K53), 0, +J53-K53)","v":0}]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C54)","v":46355641.400000013},{"$f":"SUM(D16:D54)","v":1443732},{"$f":"SUM(E16:E54)","v":44911909.400000013},{"$f":"SUM(F16:F54)","v":3400198},{"$f":"SUM(G16:G54)","v":46612008.400000013},null,null,{"$f":"SUM(J16:J54)","v":2184927.1611703383},{"$f":"SUM(K16:K54)","v":-2173092.8791666664},{"$f":"SUM(L16:L54)","v":11834.282003670383}]
[]
["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-CJ_CGAAP_DepExp_2013","index":26,"n_rows":65,"n_cols":13,"rows_kept":65,"cut":false,"hidden":true,"merged":[[58,12,58,13],[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$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CJ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2013,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E16","v":0},null,{"$f":"C16-D16","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F16","v":0},{"$f":"E16+0.5*F16","v":0},{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H16","v":0},{"$f":"IF(H16=0,0,1/H16)","v":0},{"$f":"IF(H16=0,0,G16/H16)","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K16","v":0},{"$f":"IF(ISERROR(+J16+K16), 0, +J16+K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E17","v":0},null,{"$f":"C17-D17","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F17","v":0},{"$f":"E17+0.5*F17","v":0},{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H17","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K17","v":0},{"$f":"IF(ISERROR(+J17+K17), 0, +J17+K17)","v":0}]
[1805,"Land",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E18","v":227768.86},null,227768.86,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F18","v":0},227768.86,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H18","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K18","v":0},0]
[1808,"Buildings",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E19","v":2486318},null,2486318,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F19","v":9000},2490818,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H19","v":50},0.02,49816.36,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K19","v":-49977},-160.63999999999942]
[1810,"Leasehold Improvements",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E20","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F20","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H20","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K20","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E21","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F21","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H21","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K21","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E22","v":4269129.0199999996},null,4269129.0199999996,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F22","v":1101694},4819976.0199999996,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H22","v":30},3.3333333333333333E-2,160665.86733333333,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K22","v":-174583.31666666668},-13917.449333333352]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E23","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F23","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H23","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K23","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E24","v":7737835.5599999996},null,7737835.5599999996,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F24","v":905325},8190498.0599999996,23.25,4.3010752688172046E-2,352279.4864516129,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K24","v":-353161.86},-882.37354838708416]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E25","v":10442447.450000001},null,10442447.450000001,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F25","v":928445},10906669.950000001,23.25,4.3010752688172046E-2,469104.08387096779,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K25","v":-471464.12},-2360.0361290322035]
[1840,"Underground Conduit",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E26","v":3293377.92},null,3293377.92,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F26","v":415784},3501269.92,23.25,4.3010752688172046E-2,150592.2546236559,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K26","v":-149239.34},1352.9146236559027]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E27","v":9289210.7899999991},null,9289210.7899999991,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F27","v":517251},9547836.2899999991,23.25,4.3010752688172046E-2,410659.62537634408,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K27","v":-411246.08000000002},-586.45462365593994]
[1850,"Line Transformers",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E28","v":8500203.75},null,8500203.75,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F28","v":621432},8810919.75,23.25,4.3010752688172046E-2,378964.29032258067,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K28","v":-381063.57999999996},-2099.2896774192923]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E29","v":5157196.2},null,5157196.2,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F29","v":669656},5492024.2000000002,24,4.1666666666666664E-2,228834.34166666667,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K29","v":-230756.08},-1921.7383333333128]
[1860,"Meters",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E30","v":1579563.6600000001},null,1579563.6600000001,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F30","v":0},1579563.6600000001,{"$f":"+'[6]App.2-CE_CGAAP_DepExp_2011'!H30","v":24.5},4.0816326530612242E-2,64471.986122448987,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K30","v":-67812},-3340.0138775510131]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E31","v":138227},null,138227,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F31","v":496432},386443,15,6.6666666666666666E-2,25762.866666666665,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K31","v":-25841.066666666666},-78.200000000000728]
[1905,"Land",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E32","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F32","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H32","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K32","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E33","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F33","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H33","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K33","v":0},0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E34","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F34","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H34","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K34","v":0},0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E35","v":265118.14999999997},124075,141043.14999999997,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F35","v":2000},142043.14999999997,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H35","v":10},0.1,14204.314999999997,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K35","v":-14201.2},3.1149999999961437]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E36","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F36","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H36","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K36","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E37","v":275946.02999999997},275946,2.9999999969732016E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F37","v":0},2.9999999969732016E-2,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H37","v":5},0.2,5.9999999939464033E-3,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K37","v":0},5.9999999939464033E-3]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E38","v":52211.630000000005},52212,-0.36999999999534339,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F38","v":0},-0.36999999999534339,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H38","v":5},0.2,-7.3999999999068672E-2,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K38","v":0},-7.3999999999068672E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E39","v":163094.70000000001},49324,113770.70000000001,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F39","v":28600},128070.70000000001,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H39","v":5},0.2,25614.140000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K39","v":-25613.599999999999},0.54000000000451109]
[1925,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E40","v":968635.07},{"$f":"802525+10000","v":812525},156110.06999999995,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F40","v":45000},178610.06999999995,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H40","v":3},0.33333333333333331,59536.689999999981,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K40","v":-59537},-0.31000000001949957]
[1930,"Transportation Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E41","v":2251340.0300000003},{"$f":"491171-40000","v":451171},1800169.0300000003,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F41","v":400000},2000169.0300000003,8,0.125,250021.12875000003,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K41","v":-247021.125},3000.0037500000326]
[1935,"Stores Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E42","v":85037.21},2078,82959.210000000006,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F42","v":0},82959.210000000006,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H42","v":10},0.1,8295.9210000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K42","v":-8296},-7.8999999999723514E-2]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E43","v":312343.97000000003},125031,187312.97000000003,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F43","v":72000},223312.97000000003,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H43","v":10},0.1,22331.297000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K43","v":-22328.3},2.9970000000030268]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E44","v":67543.58},1095,66448.58,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F44","v":0},66448.58,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H44","v":10},0.1,6644.8580000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K44","v":-6645},-0.14199999999982538]
[1950,"Power Operated Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E45","v":89271.959999999992},9299,79972.959999999992,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F45","v":0},79972.959999999992,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H45","v":10},0.1,7997.2959999999994,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K45","v":-7997},0.29599999999936699]
[1955,"Communications Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E46","v":176173.24},{"$f":"74263+(1441)","v":75704},100469.23999999999,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F46","v":0},100469.23999999999,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H46","v":5},0.2,20093.847999999998,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K46","v":-20092},1.8479999999981374]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E47","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F47","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H47","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K47","v":0},0]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E48","v":59618.47},{"$f":"21142-1072+40000","v":60070},-451.52999999999884,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F48","v":45000},22048.47,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H48","v":10},0.1,2204.8470000000002,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K48","v":-2204.5},0.34700000000020736]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E49","v":258630.5},258631,-0.5,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F49","v":0},-0.5,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H49","v":10},0.1,-0.05,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K49","v":0},-0.05]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E50","v":0},null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F50","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H50","v":0},0,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K50","v":0},0]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E51","v":1427},1427,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F51","v":0},0,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H51","v":10},0.1,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K51","v":0},0]
[1995,"Contributions & Grants",{"$f":"+'App.2-B_Fixed Asset Cont 2013'!E52","v":-8517830.3499999996},-688000,-7829830.3499999996,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F52","v":-417663},-8038661.8499999996,{"$f":"+'App.2-CE_CGAAP_DepExp_2011'!H52","v":23},4.3478260869565216E-2,-349507.03695652174,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K52","v":349859.48},352.44304347824072]
["etc.",null,null,null,0,null,0,null,0,0,null,{"$f":"IF(ISERROR(+J53-K53), 0, +J53-K53)","v":0}]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C54)","v":49629839.400000013},{"$f":"SUM(D16:D54)","v":1610588},{"$f":"SUM(E16:E54)","v":48019251.400000013},{"$f":"SUM(F16:F54)","v":5839956},{"$f":"SUM(G16:G54)","v":50939229.400000013},null,null,{"$f":"SUM(J16:J54)","v":2358588.3482277552},{"$f":"SUM(K16:K54)","v":-2379220.6883333339},{"$f":"SUM(L16:L54)","v":-20632.340105578049}]
[null,"Smart Meter Additions"]
[null,"Meters (Smart Meters)",null,null,{"$f":"C57-D57","v":0},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!H57","v":3446141},{"$f":"E57+F57","v":3446141},15,{"$f":"IF(H57=0,0,1/H57)","v":6.6666666666666666E-2},{"$f":"IF(H57=0,0,G57/H57)","v":229742.73333333334},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K57","v":-229743},{"$f":"IF(ISERROR(+J57+K57), 0, +J57+K57)","v":-0.26666666666278616}]
[null,"Computer Hardware (Smart Meters)",null,null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!H58","v":62873},{"$f":"E58+F58","v":62873},5,0.2,12574.6,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K58","v":-12575},{"$f":"IF(ISERROR(+J58+K58), 0, +J58+K58)","v":-0.3999999999996362}]
[null,"Computer Software (Smart Meters)",null,null,0,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!H59","v":274217},{"$f":"E59+F59","v":274217},3,0.33333333333333331,91405.666666666672,{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K59","v":-54843},36562.666666666672,"different depreciation rates between SM model and CGAAP"]
[null,"Revised Total",{"$f":"SUM(C55:C59)","v":49629839.400000013},{"$f":"SUM(D55:D59)","v":1610588},{"$f":"SUM(E55:E59)","v":48019251.400000013},{"$f":"SUM(F55:F59)","v":9623187},{"$f":"SUM(G55:G59)","v":54722460.400000013},null,null,{"$f":"SUM(J55:J59)","v":2692311.3482277552},{"$f":"SUM(K55:K59)","v":-2676381.6883333339},{"$f":"SUM(L55:L59)","v":15929.659894421959}]
["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_MIFRS_DepExp_2012","index":27,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":true,"merged":[[65,1,67,11],[9,0,9,14],[8,0,8,14],[10,0,10,14],[62,1,62,14],[61,1,61,14],[60,1,60,14],[59,1,59,14],[58,1,58,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13],[63,1,63,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1805,"Land",227769,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",{"$f":"2261121","v":2261121},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F19","v":0},{"$f":"+C19/49929","v":45.28672715255663},50,0.02,49929,0,49929,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K19","v":49929},0,0,null,49929]
[1810,"Leasehold Improvements",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F20","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K20","v":0},0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F21","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K21","v":0},0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"2621205-120659","v":2500546},463809,{"$f":"+C22/287923","v":8.6847733595440442},45,2.2222222222222223E-2,287923,5153.4333333333334,293076.43333333335,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K22","v":287922.56666666665},5153.8666666666977,10306.866666666667,73277,224952.86666666664]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K23","v":0},0,0,null,0]
[1830,"Poles, Towers & Fixtures",4758021,734446,{"$f":"+C24/95680","v":49.728480351170568},60,1.6666666666666666E-2,95680,6120.3833333333332,101800.38333333333,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K24","v":97846.94},3953.4433333333291,12240.766666666666,null,107920.76666666666]
[1835,"Overhead Conductors & Devices",6407009,707985,{"$f":"+C25/119317","v":53.697369192990102},65,1.5384615384615385E-2,119317,5446.0384615384619,124763.03846153847,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K25","v":123879.88461538461},883.15384615385847,10892.076923076924,null,130209.07692307692]
[1840,"Underground Conduit",2085078,239152,{"$f":"+C26/27611","v":75.516207308681317},85,1.1764705882352941E-2,27611.000000000004,1406.7764705882353,29017.77647058824,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K26","v":28798.400000000001},219.37647058823859,2813.5529411764705,null,30424.552941176473]
[1845,"Underground Conductors & Devices",6197090,368494,{"$f":"+C27/124218","v":49.888824485984316},60,1.6666666666666666E-2,124218,3070.7833333333333,127288.78333333334,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K27","v":127188.97500000001},99.808333333334303,6141.5666666666666,null,130359.56666666667]
[1850,"Line Transformers",5316092,504230,{"$f":"+C28/210065","v":25.30689072429962},40,2.5000000000000001E-2,210065,6302.875,216367.875,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K28","v":215339.11249999999},1028.7625000000116,12605.75,null,222670.75]
[1855,"Services (Overhead & Underground)",3115662,527103,{"$f":"+C29/71504","v":43.573254643096888},55,1.8181818181818181E-2,71504,4791.8454545454542,76295.845454545459,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K29","v":75522.545454545456},773.30000000000291,9583.6909090909085,null,81087.690909090903]
[1860,"Meters",1225937,null,{"$f":"+C30/50089","v":24.475174189941903},30,3.3333333333333333E-2,50089,0,50089,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K30","v":50089},0,0,null,50089]
[1860,"Meters (Smart Meters)",103522,29737,{"$f":"+C31/7047","v":14.690222789839648},15,6.6666666666666666E-2,7047,991.23333333333335,8038.2333333333336,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K31","v":7899.7666666666664},138.46666666666715,1982.4666666666667,null,9029.4666666666672]
[1905,"Land",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F32","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K32","v":0},0,0,null,0]
[1908,"Buildings & Fixtures",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F33","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K33","v":0},0,0,null,0]
[1910,"Leasehold Improvements",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F34","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K34","v":0},0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",76448,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F35","v":2642},{"$f":"+C35/7645","v":9.9997383911052982},10,0.1,7645,132.1,7777.1,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K35","v":7777.1},0,264.2,null,7909.2]
[1915,"Office Furniture & Equipment (5 years)",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F36","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K36","v":0},0,0,null,0]
[1920,"Computer Equipment - Hardware",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F37","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K37","v":0},0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F38","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K38","v":0},0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",75389,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F39","v":9258},{"$f":"+C39/15078","v":4.9999336782066583},5,0.2,15078.000000000002,925.8,16003.800000000001,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K39","v":16003.8},1.8189894035458565E-12,1851.6,null,16929.600000000002]
[1925,"Computer Software (Formally known as Account 1925)",130884,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F40","v":24179},{"$f":"+C40/31848","v":4.1096458176337602},5,{"$f":"IF(F40=0,0,1/F40)","v":0.2},{"$f":"IF(E40=0,0,+C40/E40)","v":31848},{"$f":"IF(F40=0,0,+(D40*0.5)/F40)","v":2417.9},{"$f":"IF(ISERROR(+H40+I40), 0, +H40+I40)","v":34265.9},{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K40","v":34265.9},{"$f":"IF(ISERROR(+J40-K40), 0, +J40-K40)","v":0},{"$f":"IF(F40=0,0,+(D40)/F40)","v":4835.8},-1612,38295.800000000003]
[1930,"Transportation Equipment",794677,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F41","v":393169},{"$f":"+C41/79893","v":9.9467662999261517},12.5,0.08,79893,15726.76,95619.76,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K41","v":95619.76},0,31453.52,2918,108428.52]
[1935,"Stores Equipment",58871,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F42","v":0},{"$f":"+C42/5887","v":10.000169865806013},10,0.1,5887,0,5887,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K42","v":5887},0,0,null,5887]
[1940,"Tools, Shop & Garage Equipment",112401,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F43","v":15563},10,10,0.1,11240.1,778.15,12018.25,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K43","v":12018.15},0.1000000000003638,1556.3,null,12796.4]
[1945,"Measurement & Testing Equipment",32554,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F44","v":0},10,10,0.1,3255.4,0,3255.4,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K44","v":3255},0.40000000000009095,0,null,3255.4]
[1950,"Power Operated Equipment",51905,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F45","v":0},10,10,0.1,5190.5,0,5190.5,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K45","v":5190},0.5,0,null,5190.5]
[1955,"Communications Equipment",70183,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F46","v":0},{"$f":"+C46/8288","v":8.4680260617760617},10,0.1,8288,0,8288,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K46","v":8288},0,0,null,8288]
[1955,"Communication Equipment (Smart Meters)",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F47","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K47","v":0},0,0,null,0]
[1960,"Miscellaneous Equipment ",14623,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F48","v":16125},10,10,0.1,1462.3,806.25,2268.5500000000002,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K48","v":2268.25},0.3000000000001819,1612.5,null,3074.8]
[1975,"Load Management Controls Utility Premises",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F49","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K49","v":0},0,0,null,0]
[1980,"System Supervisor Equipment",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F50","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K50","v":0},0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F51","v":0},null,null,0,0,0,0,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K51","v":0},0,0,null,0]
[1995,"Contributions & Grants",-6468651,{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F52","v":-329373},{"$f":"6468651/136703","v":47.319012750268833},51.25,1.9512195121951219E-2,-136703,-3213.3951219512196,-139916.39512195121,{"$f":"-'App.2-B_FA Cont MIFRS 2012'!K52","v":-140570.54634146343},654.15121951221954,-6426.7902439024392,null,-143129.79024390245]
["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",{"$f":"SUM(C16:C54)","v":29147131},{"$f":"SUM(D16:D54)","v":3706519},null,null,null,{"$f":"SUM(H16:H54)","v":1076467.3},50856.933598054275,1127324.2335980546,1114418.6045617997,12905.629036254362,101713.86719610855,{"$f":"SUM(N16:N54)","v":74583},1103598.1671961085]
[]
["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-CH_MIFRS_DepExp_2013","index":28,"n_rows":68,"n_cols":10,"rows_kept":68,"cut":false,"hidden":true,"merged":[[8,0,8,9],[60,1,60,4],[67,1,68,9],[64,1,64,9],[63,1,63,9],[13,0,14,0],[13,1,14,1],[13,6,14,6],[10,0,10,9],[9,0,9,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CH"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,'App.2-CG_MIFRS_DepExp_2012'!O16,+'App.2-CG_MIFRS_DepExp_2012'!O16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,'App.2-CG_MIFRS_DepExp_2012'!O17,+'App.2-CG_MIFRS_DepExp_2012'!O17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CG_MIFRS_DepExp_2012'!O18,+'App.2-CG_MIFRS_DepExp_2012'!O18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F19","v":9000},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F19","v":50},0.02,{"$f":"IF(D19=0,'App.2-CG_MIFRS_DepExp_2012'!O19,+'App.2-CG_MIFRS_DepExp_2012'!O19+((C19*0.5)/D19))","v":50019},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K19","v":50119},-100]
[1810,"Leasehold Improvements",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F20","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F20","v":0},0,{"$f":"IF(D20=0,'App.2-CG_MIFRS_DepExp_2012'!O20,+'App.2-CG_MIFRS_DepExp_2012'!O20+((C20*0.5)/D20))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K20","v":0},0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F21","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F21","v":0},0,{"$f":"IF(D21=0,'App.2-CG_MIFRS_DepExp_2012'!O21,+'App.2-CG_MIFRS_DepExp_2012'!O21+((C21*0.5)/D21))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K21","v":0},0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F22","v":983930},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F22","v":45},2.2222222222222223E-2,{"$f":"IF(D22=0,'App.2-CG_MIFRS_DepExp_2012'!O22,+'App.2-CG_MIFRS_DepExp_2012'!O22+((C22*0.5)/D22))","v":235885.4222222222},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K22","v":235885.43333333332},-1.1111111118225381E-2]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F23","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F23","v":0},0,{"$f":"IF(D23=0,'App.2-CG_MIFRS_DepExp_2012'!O23,+'App.2-CG_MIFRS_DepExp_2012'!O23+((C23*0.5)/D23))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K23","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F24","v":752391},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F24","v":60},1.6666666666666666E-2,{"$f":"IF(D24=0,'App.2-CG_MIFRS_DepExp_2012'!O24,+'App.2-CG_MIFRS_DepExp_2012'!O24+((C24*0.5)/D24))","v":114190.69166666667},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K24","v":110903.71666666667},3286.9749999999913]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F25","v":768169},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F25","v":65},1.5384615384615385E-2,{"$f":"IF(D25=0,'App.2-CG_MIFRS_DepExp_2012'!O25,+'App.2-CG_MIFRS_DepExp_2012'!O25+((C25*0.5)/D25))","v":136118.06923076924},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K25","v":134352.29230769229},1765.7769230769482]
[1840,"Underground Conduit",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F26","v":338943},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F26","v":85},1.1764705882352941E-2,{"$f":"IF(D26=0,'App.2-CG_MIFRS_DepExp_2012'!O26,+'App.2-CG_MIFRS_DepExp_2012'!O26+((C26*0.5)/D26))","v":32418.335294117649},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K26","v":31979.658823529411},438.67647058823786]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F27","v":411509},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F27","v":60},1.6666666666666666E-2,{"$f":"IF(D27=0,'App.2-CG_MIFRS_DepExp_2012'!O27,+'App.2-CG_MIFRS_DepExp_2012'!O27+((C27*0.5)/D27))","v":133788.80833333332},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K27","v":133588.91666666669},199.89166666663368]
[1850,"Line Transformers",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F28","v":524480},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F28","v":40},2.5000000000000001E-2,{"$f":"IF(D28=0,'App.2-CG_MIFRS_DepExp_2012'!O28,+'App.2-CG_MIFRS_DepExp_2012'!O28+((C28*0.5)/D28))","v":229226.75},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K28","v":227209.08749999999},2017.6625000000058]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F29","v":539764},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F29","v":55},1.8181818181818181E-2,{"$f":"IF(D29=0,'App.2-CG_MIFRS_DepExp_2012'!O29,+'App.2-CG_MIFRS_DepExp_2012'!O29+((C29*0.5)/D29))","v":85994.636363636353},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K29","v":84474.627272727274},1520.0090909090795]
[1860,"Meters",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F30","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F30","v":30},3.3333333333333333E-2,{"$f":"IF(D30=0,'App.2-CG_MIFRS_DepExp_2012'!O30,+'App.2-CG_MIFRS_DepExp_2012'!O30+((C30*0.5)/D30))","v":50089},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K30","v":50099},-10]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F31","v":406994},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F31","v":15},6.6666666666666666E-2,{"$f":"IF(D31=0,'App.2-CG_MIFRS_DepExp_2012'!O31,+'App.2-CG_MIFRS_DepExp_2012'!O31+((C31*0.5)/D31))","v":22595.933333333334},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K31","v":24650.533333333333},-2054.5999999999985]
[1905,"Land",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F32","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F32","v":0},0,{"$f":"IF(D32=0,'App.2-CG_MIFRS_DepExp_2012'!O32,+'App.2-CG_MIFRS_DepExp_2012'!O32+((C32*0.5)/D32))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K32","v":0},0]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F33","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F33","v":0},0,{"$f":"IF(D33=0,'App.2-CG_MIFRS_DepExp_2012'!O33,+'App.2-CG_MIFRS_DepExp_2012'!O33+((C33*0.5)/D33))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K33","v":0},0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F34","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F34","v":0},0,{"$f":"IF(D34=0,'App.2-CG_MIFRS_DepExp_2012'!O34,+'App.2-CG_MIFRS_DepExp_2012'!O34+((C34*0.5)/D34))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K34","v":0},0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F35","v":2000},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F35","v":10},0.1,{"$f":"IF(D35=0,'App.2-CG_MIFRS_DepExp_2012'!O35,+'App.2-CG_MIFRS_DepExp_2012'!O35+((C35*0.5)/D35))","v":8009.2},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K35","v":8009.2},0]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F36","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F36","v":0},0,{"$f":"IF(D36=0,'App.2-CG_MIFRS_DepExp_2012'!O36,+'App.2-CG_MIFRS_DepExp_2012'!O36+((C36*0.5)/D36))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K36","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F37","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F37","v":0},0,{"$f":"IF(D37=0,'App.2-CG_MIFRS_DepExp_2012'!O37,+'App.2-CG_MIFRS_DepExp_2012'!O37+((C37*0.5)/D37))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K37","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F38","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F38","v":0},0,{"$f":"IF(D38=0,'App.2-CG_MIFRS_DepExp_2012'!O38,+'App.2-CG_MIFRS_DepExp_2012'!O38+((C38*0.5)/D38))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K38","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F39","v":28600},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F39","v":5},0.2,{"$f":"IF(D39=0,'App.2-CG_MIFRS_DepExp_2012'!O39,+'App.2-CG_MIFRS_DepExp_2012'!O39+((C39*0.5)/D39))","v":19789.600000000002},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K39","v":19788.599999999999},1.000000000003638]
[1925,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F40","v":45000},5,{"$f":"IF(D40=0,0,1/D40)","v":0.2},{"$f":"IF(D40=0,'App.2-CG_MIFRS_DepExp_2012'!O40,+'App.2-CG_MIFRS_DepExp_2012'!O40+((C40*0.5)/D40))","v":42795.8},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K40","v":42795.8},{"$f":"IF(ISERROR(+F40-G40), 0, +F40-G40)","v":0}]
[1930,"Transportation Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F41","v":400000},15,6.6666666666666666E-2,{"$f":"IF(D41=0,'App.2-CG_MIFRS_DepExp_2012'!O41,+'App.2-CG_MIFRS_DepExp_2012'!O41+((C41*0.5)/D41))","v":121761.85333333333},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K41","v":121761.52},0.33333333332848269]
[1935,"Stores Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F42","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F42","v":10},0.1,{"$f":"IF(D42=0,'App.2-CG_MIFRS_DepExp_2012'!O42,+'App.2-CG_MIFRS_DepExp_2012'!O42+((C42*0.5)/D42))","v":5887},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K42","v":5887},0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F43","v":72000},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F43","v":10},0.1,{"$f":"IF(D43=0,'App.2-CG_MIFRS_DepExp_2012'!O43,+'App.2-CG_MIFRS_DepExp_2012'!O43+((C43*0.5)/D43))","v":16396.400000000001},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K43","v":16396},0.40000000000145519]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F44","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F44","v":10},0.1,{"$f":"IF(D44=0,'App.2-CG_MIFRS_DepExp_2012'!O44,+'App.2-CG_MIFRS_DepExp_2012'!O44+((C44*0.5)/D44))","v":3255.4},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K44","v":3255},0.40000000000009095]
[1950,"Power Operated Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F45","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F45","v":10},0.1,{"$f":"IF(D45=0,'App.2-CG_MIFRS_DepExp_2012'!O45,+'App.2-CG_MIFRS_DepExp_2012'!O45+((C45*0.5)/D45))","v":5190.5},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K45","v":5190},0.5]
[1955,"Communications Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F46","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F46","v":10},0.1,{"$f":"IF(D46=0,'App.2-CG_MIFRS_DepExp_2012'!O46,+'App.2-CG_MIFRS_DepExp_2012'!O46+((C46*0.5)/D46))","v":8288},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K46","v":8288},0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F47","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F47","v":0},0,{"$f":"IF(D47=0,'App.2-CG_MIFRS_DepExp_2012'!O47,+'App.2-CG_MIFRS_DepExp_2012'!O47+((C47*0.5)/D47))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K47","v":0},0]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F48","v":45000},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F48","v":10},0.1,{"$f":"IF(D48=0,'App.2-CG_MIFRS_DepExp_2012'!O48,+'App.2-CG_MIFRS_DepExp_2012'!O48+((C48*0.5)/D48))","v":5324.8},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K48","v":5324.5},0.3000000000001819]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F49","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F49","v":0},0,{"$f":"IF(D49=0,'App.2-CG_MIFRS_DepExp_2012'!O49,+'App.2-CG_MIFRS_DepExp_2012'!O49+((C49*0.5)/D49))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K49","v":0},0]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F50","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F50","v":0},0,{"$f":"IF(D50=0,'App.2-CG_MIFRS_DepExp_2012'!O50,+'App.2-CG_MIFRS_DepExp_2012'!O50+((C50*0.5)/D50))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K50","v":0},0]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F51","v":0},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F51","v":0},0,{"$f":"IF(D51=0,'App.2-CG_MIFRS_DepExp_2012'!O51,+'App.2-CG_MIFRS_DepExp_2012'!O51+((C51*0.5)/D51))","v":0},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K51","v":0},0]
[1995,"Contributions & Grants",{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F52","v":-373740},{"$f":"+'App.2-CG_MIFRS_DepExp_2012'!F52","v":51.25},1.9512195121951219E-2,{"$f":"IF(D52=0,'App.2-CG_MIFRS_DepExp_2012'!O52,+'App.2-CG_MIFRS_DepExp_2012'!O52+((C52*0.5)/D52))","v":-146776.03414634147},{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K52","v":-147157.09268292683},381.05853658536216]
["etc.",null,null,null,0,{"$f":"IF(D53=0,'App.2-CG_MIFRS_DepExp_2012'!O53,+'App.2-CG_MIFRS_DepExp_2012'!O53+((C53*0.5)/D53))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D54=0,'App.2-CG_MIFRS_DepExp_2012'!O54,+'App.2-CG_MIFRS_DepExp_2012'!O54+((C54*0.5)/D54))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C54)","v":4954040},null,null,{"$f":"SUM(F16:F54)","v":1180249.1656310705},{"$f":"SUM(G16:G54)","v":1172800.7932210222},{"$f":"SUM(H16:H54)","v":7448.3724100484751}]
[null,"Smart Meter Additions"]
[null,"Meters (Smart Meters)",null,{"$f":"+D31","v":15},{"$f":"IF(D57=0,0,1/D57)","v":6.6666666666666666E-2},241743,{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K57","v":229743},{"$f":"IF(ISERROR(+F57-G57), 0, +F57-G57)","v":12000}]
[null,"Computer Hardware (Smart Meters)",null,{"$f":"+D39","v":5},0.2,12575,{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K58","v":12575},0]
[null,"Computer Software (Smart Meters)",null,{"$f":"+D40","v":5},0.2,54843,{"$f":"-'App.2-B_FA Cont MIFRS 2013'!K59","v":54843},0]
[null,"Depreciation expense adjustment resulting from  amortization of Account 1575",null,null,null,{"$f":"+'App.2-EB_PP&E Deferral Account'!F39","v":134503.81865121704}]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F55:F60)","v":1623913.9842822875}]
[]
["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-CI_AltAccStd_DepExp","index":29,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[8,0,8,11],[11,4,11,5],[13,0,14,0],[13,1,14,1],[13,10,14,10],[58,1,58,11],[57,1,57,11],[61,1,62,11],[10,0,10,11],[9,0,9,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CI"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted an alternate accounting standard other than IFRS for financial reporting purposes.  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2012, applicants must complete 4 versions of the table below (2011 CGAAP, 2011 Alternate Accounting Standard, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard).  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2013, applicants must complete 4 versions of the table below (2011 CGAAP, 2012 CGAAP, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard)."]
[null,"Year",null,null,"Accounting Standard"]
[]
["Account","Description","Opening\nRegulatory Gross PP&E","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":30,"n_rows":54,"n_cols":13,"rows_kept":54,"cut":false,"hidden":true,"merged":[[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],[22,0,22,2],[22,10,22,12],[16,0,16,2],[16,10,16,12],[17,0,17,2],[17,10,17,12],[18,0,18,2],[18,10,18,12],[19,0,19,2],[19,10,19,12],[20,0,20,2],[20,10,20,12],[21,10,21,12],[23,0,23,2],[23,10,23,12],[24,0,24,2],[24,10,24,12],[25,0,25,2],[25,10,25,12],[26,0,26,2],[26,10,26,12],[27,0,27,2],[27,10,27,12],[28,0,28,2],[28,10,28,12],[29,0,29,2],[29,10,29,12],[32,0,32,12],[34,0,36,2],[34,10,34,12],[35,10,35,12],[36,10,36,12],[43,0,43,2],[43,10,43,12],[37,0,37,2],[37,10,37,12],[38,0,38,2],[38,10,38,12],[39,0,39,2],[39,10,39,12],[40,0,40,2],[40,10,40,12],[41,0,41,2],[41,10,41,12],[42,10,42,12],[44,0,44,2],[44,10,44,12],[45,0,45,2],[45,10,45,12],[46,0,46,2],[46,10,46,12],[47,0,47,2],[47,10,47,12],[48,0,48,2],[48,10,48,12],[49,0,49,2],[49,10,49,12],[50,10,50,12],[53,1,54,12],[55,0,56,0],[55,1,56,4],[58,0,59,0],[58,1,58,4],[60,0,61,0],[63,0,64,0],[66,0,69,0],[71,0,72,0],[50,0,50,2]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that are currently capitalized on self-constructed assets under MIFRS or an alternate accounting standard."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are allowed to be"]
[null,null,null,null,"Impact on PP&E","Impact on PP&E","Impact on PP&E","PP&E Variance","PP&E Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,61307,67526,{"$f":"+G17-F17","v":6219},{"$f":"+G17-E17","v":67526},"Y","lineman labour hours - directly trackable to capital jobs"]
["costs of site preparation",null,null,null,null,null,null,0,0,null,"no overhead costs to be realized"]
["initial delivery and handling costs",null,null,null,null,29612,30257,645,30257,"N","costs specifically tracked via time study that are directly attributable to capital jobs"]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,0,0,null,"no overhead costs to be realized"]
["professional fees",null,null,null,null,null,null,0,0,null,"costs are directly charged to jobs.  Therefore not overhead"]
[null,null,null,null,null,null,null,0,0]
["costs of opening a new facility",null,null,null,null,null,null,0,0,null,"WPI does not have any new facilities"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)",null,null,null,null,null,null,0,0,null,"WPI does not have any new costs or services"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)",null,null,null,null,null,null,0,0,null,"WPI does not have any new locations or new customer classes"]
["administration and other general overhead costs",null,null,null,null,476956,486329,9373,486329,"N","costs specifically tracked via time study that are directly attributable to capital jobs"]
[null,null,null,null,null,null,null,0,0]
["costs for operation of trucks",null,null,null,null,{"$f":"386000*0.650477016478751","v":251084.12836079788},234300,-16784.128360797884,234300,"Y","truck costs - directly trackable by labour hour"]
[null,null,null,null,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E17:E29)","v":0},{"$f":"SUM(F17:F29)","v":818959.12836079788},{"$f":"SUM(G17:G29)","v":818412},{"$f":"SUM(H17:H29)","v":-547.12836079788394},{"$f":"SUM(I17:I29)","v":818412}]
[]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that were capitalized on self-constructed assets under CGAAP but are no longer capitalized under MIFRS or an alternate accounting standard and are included in OM&A."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are not allowed to be"]
[null,null,null,null,"Impact on OM&A","Impact on OM&A","Impact on OM&A","OM&A Variance","OM&A Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,null,null,{"$f":"+G38-F38","v":0},{"$f":"+G38-E38","v":0},null,"these costs are permitted under MIFRS"]
["costs of site preparation",null,null,null,null,null,null,{"$f":"+G39-F39","v":0},{"$f":"+G39-E39","v":0},null,"no overhead costs to be realized"]
["initial delivery and handling costs",null,null,null,null,36772,34683,{"$f":"+G40-F40","v":-2089},{"$f":"+G40-E40","v":34683},"N"]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,{"$f":"+G41-F41","v":0},{"$f":"+G41-E41","v":0},null,"no overhead costs to be realized"]
["professional fees",null,null,null,null,null,null,{"$f":"+G42-F42","v":0},{"$f":"+G42-E42","v":0},null,"costs are directly charged to jobs.  Therefore not overhead"]
[]
["costs of opening a new facility",null,null,null,null,null,null,{"$f":"+G44-F44","v":0},{"$f":"+G44-E44","v":0},null,"WPI does not have any new facilities"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)",null,null,null,null,null,null,0,0,null,"WPI does not have any new costs or services"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)",null,null,null,null,null,null,0,0,null,"WPI does not have any new locations or new customer classes"]
["administration and other general overhead costs",null,null,null,null,150516,136688,-13828,136688,"N","these costs are not directly attributable and therefore specifically disallowed under MIFRS"]
[null,null,null,null,null,null,null,0,0]
["Engineering Charges",null,null,null,null,474220,419992,-54228,419992,"N","these costs are not directly attributable and therefore specifically disallowed under MIFRS"]
["costs for operation of trucks",null,null,null,null,-81900,-91800,-9900,-91800,"Y","this is a negative because under CGAAP, we did not include depreciation for truck depreciation and insurance but under MIFRS we do.  Truck costs are directly trackable by labour hour."]
["Total",null,null,null,{"$f":"SUM(E38:E50)","v":0},{"$f":"SUM(F38:F50)","v":579608},{"$f":"SUM(G38:G50)","v":499563},{"$f":"SUM(H38:H50)","v":-80045},{"$f":"SUM(I38:I50)","v":499563}]
[]
["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":31,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":true,"merged":[[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],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,14,8],[12,0,12,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2012 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2012 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,{"$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-EB_PP&E Deferral Account","index":32,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":true,"merged":[[54,0,55,8],[20,1,20,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,14,8],[12,0,12,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2013 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2013 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2013. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,{"$f":"+B25","v":27424582},{"$f":"+C25","v":28311060.25},{"$f":"+D25","v":29827326.539999999},{"$f":"+E25","v":31054431.660833333}]
["            Additions",null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!F55","v":2741802.2199999997},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!F55","v":3527103.22},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!F55","v":3400198},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!F60","v":5839956}]
["            Depreciation (amounts should be negative)",null,{"$f":"+'App.2-B_Fixed Asset Cont 2010'!K55","v":-1855323.9700000002},{"$f":"+'App.2-B_Fixed Asset Cont 2011'!K55","v":-2010836.9300000006},{"$f":"+'App.2-B_Fixed Asset Cont 2012'!K55","v":-2173092.8791666664},{"$f":"+'App.2-B_Fixed Asset Cont 2013'!K60","v":-2676381.6883333339}]
["            Closing net PP&E (1)",27424582,{"$f":"SUM(C22:C24)","v":28311060.25},{"$f":"SUM(D22:D24)","v":29827326.539999999},{"$f":"SUM(E22:E24)","v":31054431.660833333},{"$f":"SUM(F22:F24)","v":34218005.972499996}]
[]
["PP&E Values under MIFRS (Starts from 2012, the transition year)"]
["            Opening net PP&E  - Note 1",null,{"$f":"+C22","v":27424582},{"$f":"+D22","v":28311060.25},{"$f":"+D31","v":29827326.539999999},{"$f":"+E31","v":31592446.935438201}]
["            Additions",null,{"$f":"+C23","v":2741802.2199999997},3527103.22,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!F55","v":2879539},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!F60","v":4954040}]
["            Depreciation (amounts should be negative)",null,-1855323.9700000002,-2010836.9300000006,{"$f":"+'App.2-B_FA Cont MIFRS 2012'!K55","v":-1114418.6045617997},{"$f":"+'App.2-B_FA Cont MIFRS 2013'!K60","v":-1469961.7932210222}]
["            Closing net PP&E (2)",{"$f":"+B25","v":27424582},28311060.25,29827326.539999999,{"$f":"SUM(E28:E30)","v":31592446.935438201},{"$f":"SUM(F28:F30)","v":35076525.142217182}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS (Shown as adjustment to rate base on rebasing)",null,null,null,{"$f":"E25-E31","v":-538015.27460486814}]
[]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["          Opening balance ",null,null,null,{"$f":"D40","v":0},{"$f":"E40","v":-538015.27460486814},{"$f":"F40","v":-403511.45595365111},{"$f":"G40","v":-269007.63730243407},{"$f":"H40","v":-134503.81865121704}]
["          Amounts added in the year",null,null,null,{"$f":"E33-D33","v":-538015.27460486814}]
["Sub-total",null,null,null,{"$f":"E36+E37","v":-538015.27460486814},{"$f":"F36+F37","v":-538015.27460486814},{"$f":"G36+G37","v":-403511.45595365111},{"$f":"H36+H37","v":-269007.63730243407},{"$f":"I36+I37","v":-134503.81865121704}]
["Amount of amortization, included in  depreciation expense  - Note 2",null,null,null,null,{"$f":"IF(ISERROR(-E33/I44), 0, -E33/I44)","v":134503.81865121704},{"$f":"+F39","v":134503.81865121704},{"$f":"+F39","v":134503.81865121704},{"$f":"+F39","v":134503.81865121704}]
["          Closing balance in deferral account",null,null,null,{"$f":"E38+E39","v":-538015.27460486814},{"$f":"IF(ISERROR(F38+F39), 0, F38+F39)","v":-403511.45595365111},{"$f":"G38+G39","v":-269007.63730243407},{"$f":"H38+H39","v":-134503.81865121704},{"$f":"I38+I39","v":0}]
[]
["Effect on Revenue Requirement"]
["        Amortization of deferred balance as above - Note 2",null,null,null,null,{"$f":"IF(ISERROR(E33/I44), 0, E33/I44)","v":-134503.81865121704},null,"WACC",6.9699999999999998E-2]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 3 ",null,null,null,null,{"$f":"E33*I43","v":-37499.664639959308},null,"Disposition Period - Note 4",4,"Years"]
["     Amount included in Revenue Requirement on rebasing",null,null,null,null,{"$f":"F43+F44","v":-172003.48329117635}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2013, the PP&E values as of January 1, 2012 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":33,"n_rows":123,"n_cols":9,"rows_kept":123,"cut":false,"hidden":true,"merged":[[116,0,116,1],[117,0,117,1],[110,0,110,1],[111,0,111,1],[112,0,112,1],[114,0,114,1],[115,0,115,1],[113,0,113,1],[62,0,62,1],[63,0,63,1],[101,0,101,1],[102,0,102,1],[103,0,103,1],[83,0,83,1],[87,0,87,1],[88,0,88,1],[89,0,89,1],[90,0,90,1],[82,0,82,1],[93,0,93,1],[72,0,72,8],[73,0,73,8],[105,0,105,1],[91,0,91,1],[94,0,94,1],[95,0,95,1],[99,0,99,1],[100,0,100,1],[92,0,92,1],[47,0,48,8],[34,0,34,1],[35,0,35,1],[11,0,11,8],[12,0,12,8],[32,0,32,8],[33,0,33,1],[42,2,42,8],[43,2,44,8],[36,0,36,1],[37,0,37,1],[40,0,40,1],[41,0,41,1],[42,0,42,1],[43,0,43,1],[121,1,121,8],[122,1,122,8],[58,0,58,1],[52,0,53,8],[57,0,57,1],[67,0,67,1],[59,0,59,1],[60,0,60,1],[61,0,61,1],[66,0,66,1],[77,0,77,1],[78,0,78,1],[79,0,79,1],[80,0,80,1],[81,0,81,1],[104,0,104,1]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
[]
[]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"G16-3 & \" Actual\"","v":"2009 Actual"},{"$f":"G16-2 & \" Actual\"","v":"2010 Actual"},{"$f":"G16-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"G16-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},"Test Year"]
[null,null,null,null,null,null,{"$f":"'LDC Info'!E26","v":2012},{"$f":"'LDC Info'!E26","v":2012},{"$f":"'LDC Info'!E28","v":2013}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[4235,"Specific Service Charges",{"$f":"C96","v":161105},{"$f":"D96","v":150551},126903,0,130321,130321,130636]
[4225,"Late Payment Charges",{"$f":"C106","v":80833.58},83638.87,95563.00499999999,0,89685,89685,{"$f":"I106","v":89685}]
[4082,"Retail Services Revenues",{"$f":"C84","v":33183.199999999997},{"$f":"D84","v":30429.1},25671.8,0,20960,20960,19900]
[4080,"Distribution Services Revenue",56468,58073,60111,null,62625,62625,65756.25]
[4084,"Service Transaction Requests (STR) Revenues",{"$f":"C68","v":126246},{"$f":"D68","v":118361.5},103948,null,115200,115200,115125]
[]
[]
[4210,"Specific Charge for Access to Power Poles",122947.35,109649.1,109626.75,null,105000.3,105000,105000.3]
[]
[null,"Other Income and Exp.",{"$f":"C118","v":226448},{"$f":"D118","v":149161},266026,0,79138,79138,71938]
[4405,"Interest & Dividend Inc.",288156,83143,150880,null,55000,55000,55000]
["etc."]
[]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C18","v":161105},150551,126903,{"$f":"F18","v":0},130321,{"$f":"H18","v":130321},{"$f":"I18","v":130636}]
["Late Payment Charges",null,80833.58,83638.87,95563.00499999999,{"$f":"F19","v":0},89685,{"$f":"H19","v":89685},{"$f":"I19","v":89685}]
["Other Operating Revenues",null,{"$f":"C20+C21+C22+C25","v":338844.55000000005},{"$f":"D20+D21+D22+D25","v":316512.7},299357.55,0,303785.3,303785,305781.55]
["Other Income or Deductions",null,{"$f":"C27+C28","v":514604},232304,416906,0,134138,134138,{"$f":"I27+I28","v":126938}]
["Total",null,{"$f":"SUM(C34:C37)","v":1095387.1300000001},783006.57000000007,938729.55499999993,0,657929.30000000005,657929,653040.55000000005]
[]
["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 4084 - Service Transaction Requests (STR) Revenues"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},{"$f":"E15","v":"2011 Actual²"},{"$f":"F15","v":"2011 Actual²"},"Bridge Year","Bridge Year","Test Year"]
[null,null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},"CGAAP","CGAAP",null,"CGAAP","MIFRS","MIFRS"]
["Arrears Certificate",null,825,450,345,null,225,225,150]
["Statement of Account",null,1110,480,375,null,225,225,225]
["Income Tax Letter",null,30,30,60]
["Notification Change",null,123465,116235,102300,null,114000,114000,114000]
["Service Transaction Request - request fee (per request)",null,329,429.5,309,null,250,250,250]
["Service Transaction Request - processing fee (per processed request)",null,487,737,559,null,500,500,500]
[]
[]
[]
["Total",null,{"$f":"SUM(C59:C67)","v":126246},118361.5,103948,0,115200,115200,115125]
[]
[]
[]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
["Account 4082 - Retail Service Revenues"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²","2011 Actual²","Bridge Year³","Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["Retailer Service Agreement -- standard charge",null,300,100,300,null,100,100,100]
["Retailer Service Agreement -- monthly fixed charge (per retailer)",null,2740,3240,3820,null,3260,3260,3200]
["Retailer Service Agreement -- monthly variable charge (per customer)",null,18947.5,17224.5,13490.5,null,11000,11000,10000]
["Distributor-Consolidated Billing -- monthly charge (per customer)",null,11195.699999999999,9864.6,8061.2999999999993,null,6600,6600,6600]
[]
["Total",null,{"$f":"SUM(C79:C83)","v":33183.199999999997},30429.1,25671.8,0,20960,20960,19900]
[]
["Account 4235","Misc Service Revenues"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²","2011 Actual²","Bridge Year³","Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["Credit reference/credit check (plus credit agency costs)",null,1500,1065,945,null,750,750,750]
["Returned Cheque charge (plus bank charges)",null,2625,2055,2160,null,1500,1500,1500]
["Account set up charge / change of occupancy charge",null,100770,102660,98160,null,100500,100500,100500]
["Special Meter reads",null,180,120,60]
["Disconnect/Reconnect at meter – during regular hours",null,56030,44525,24765,null,26000,26000,26000]
["Disconnect/Reconnect at pole – during regular hours",null,null,null,null,null,185,185,185]
["Misc Revenue - microFIT service charge",null,null,126,813,null,1386,1386,1701]
["Total",null,{"$f":"SUM(C89:C95)","v":161105},150551,126903,0,130321,130321,130636]
[]
["Account 4225 - Late Payment Charges"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²","2011 Actual²","Bridge Year³","Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["Late Payment - per month",null,80833.58,83638.87,95563.00499999999,null,86685,86685,86685]
["Collection of account charge – no disconnection",null,null,null,null,null,3000,3000,3000]
[]
[]
[]
["Total",null,{"$f":"SUM(C101:C105)","v":80833.58},83638.87,95563.00499999999,0,89685,89685,89685]
[]
[]
["Other Income and Expenses"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²","2011 Actual²","Bridge Year³","Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["4325 - Revenues from Merchandise",null,270835,122480,218034,null,212138,212138,210938]
["4330 - Costs and Expenses of Merchandising",null,-44419,-21431,-11061,null,-167000,-167000,-167000]
["4355/4360 - Gains/Losses on Capital Items",null,-6110,15671,15000,null,14000,14000,8000]
["4375 - Revenues from non-utility operations",null,21774,279576,203499,null,200000,200000,200000]
["4380 - Expenses of non-utility operations",null,-19974,-250819,-182206,null,-200000,-200000,-200000]
["4390 - Miscellaneous non-operating income",null,4342,3684,22760,null,20000,20000,20000]
["Total",null,{"$f":"SUM(C112:C117)","v":226448},149161,266026,0,79138,79138,71938]
[]
["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":34,"n_rows":126,"n_cols":10,"rows_kept":126,"cut":false,"hidden":true,"merged":[[118,0,118,1],[85,0,85,8],[60,0,60,1],[124,1,124,8],[125,1,125,8],[123,1,123,8],[112,0,112,1],[73,0,73,8],[111,0,111,1],[41,0,41,8],[62,0,62,8],[71,0,71,1],[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]]}
[null,null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-G"]
["Detailed, Account by Account, OM&A Expense Table"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description",{"$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) & \" CGAAP\"","v":"2011 Actual² CGAAP"},{"$f":"'LDC Info'!E26-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"\"Bridge Year \" & 'LDC Info'!E26& CHAR(179) & \" CGAAP\"","v":"Bridge Year 2012³ CGAAP"},{"$f":"\"Bridge Year \" & 'LDC Info'!E26& CHAR(179) & \" IFRS\"","v":"Bridge Year 2012³ IFRS"},{"$f":"\"Test Year \" & 'LDC Info'!E28 & \" CGAAP\"","v":"Test Year 2013 CGAAP"},{"$f":"\"Test Year \" & \"2013 IFRS\"","v":"Test Year 2013 IFRS"}]
["Reporting Basis"]
["Operations"]
[5005,"Operation Supervision and Engineering"]
[5010,"Load Dispatching",47,null,-77]
[5012,"Station Buildings and Fixtures Expense"]
[5014,"Transformer Station Equipment - Operation Labour"]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses"]
[5016,"Distribution Station Equipment - Operation Labour",null,null,520]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses"]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",null,null,-1945]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses"]
[5030,"Overhead Sub-transmission Feeders - Operation"]
[5035,"Overhead Distribution Transformers - Operation",185,672]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",182539,165988,193401,null,193000,204000,216000,231000]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses"]
[5050,"Underground Sub-transmission Feeders - Operation"]
[5055,"Underground Distribution Transformers - Operation"]
[5060,"Street Lighting and Signal System Expense"]
[5065,"Meter Expense",53790,46228,71983,null,81000,150000,113000,194000]
[5070,"Customer Premises - Operation Labour"]
[5075,"Customer Premises - Operation Materials and Expenses"]
[5085,"Miscellaneous Distribution Expenses",2108,275,1454,null,15000,15000,5000,15000]
[5090,"Underground Distribution Lines and Feeders - Rental Paid"]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid"]
[5096,"Other Rent"]
["Total - Operations",null,{"$f":"SUM(C17:C39)","v":238669},{"$f":"SUM(D17:D39)","v":213163},{"$f":"SUM(E17:E39)","v":265336},{"$f":"SUM(F17:F39)","v":0},289000,369000,{"$f":"SUM(I17:I39)","v":334000},{"$f":"SUM(J17:J39)","v":440000}]
["Account","Description",{"$f":"C14","v":"Last Rebasing Year (2009 Actuals)"},"2010 Actual","2011 Actual² CGAAP","2011 Actual²","Bridge Year 2012³ CGAAP","Bridge Year 2012³ IFRS","Test Year 2013 CGAAP",{"$f":"J14","v":"Test Year 2013 IFRS"}]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",13845,18611,16906,null,18000,18000,18000,18000]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",6436,3895,5573]
[5112,"Maintenance of Transformer Station Equipment"]
[5114,"Maintenance of Distribution Station Equipment",279502,122608,270915,null,241000,304000,222000,254000]
[5120,"Maintenance of Poles, Towers and Fixtures",83421,97137,75811,null,110000,149000,146000,220000]
[5125,"Maintenance of Overhead Conductors and Devices",293181,183688,197254,null,124000,214000,141000,251000]
[5130,"Maintenance of Overhead Services",101546,117956,81891,null,111000,202000,134000,244000]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",310591,278753,132971,null,431000,545000,447000,580000]
[5145,"Maintenance of Underground Conduit",47790,48051,39006,null,42000,68000,71000,115000]
[5150,"Maintenance of Underground Conductors and Devices"]
[5155,"Maintenance of Underground Services",145595,189232,230736,null,183000,320000,195000,341000]
[5160,"Maintenance of Line Transformers",107605,112303,102204,null,107000,180000,124000,215000]
[5165,"Maintenance of Street Lighting and Signal Systems"]
[5170,"Sentinel Lights - Labour",185,817,3208]
[5172,"Sentinel Lights - Materials and Expenses",null,7910]
[5175,"Maintenance of Meters",62772,54668,59217,null,60000,60000,60000,60000]
[5178,"Customer Installations Expenses - Leased Property"]
[5195,"Maintenance of Other Installations on Customer Premises",null,796,1394]
["Total - Maintenance",null,{"$f":"SUM(C43:C60)","v":1452469},{"$f":"SUM(D43:D60)","v":1236425},{"$f":"SUM(E43:E60)","v":1217086},{"$f":"SUM(F43:F60)","v":0},1427000,2060000,{"$f":"SUM(I43:I60)","v":1558000},{"$f":"SUM(J43:J60)","v":2298000}]
["Account","Description",{"$f":"C41","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"D41","v":"2010 Actual"},{"$f":"E41","v":"2011 Actual² CGAAP"},{"$f":"F41","v":"2011 Actual²"},"Bridge Year 2012³ CGAAP","Bridge Year 2012³ IFRS",{"$f":"I41","v":"Test Year 2013 CGAAP"},{"$f":"J41","v":"Test Year 2013 IFRS"}]
["Billing and Collecting"]
[5305,"Supervision",13845,18611,16906,null,18000,18000,18000,18000]
[5310,"Meter Reading Expense",272932,275348,272000,null,272000,272000,276000,276000]
[5315,"Customer Billing",367012,416168,367868,null,352000,352000,356000,356000]
[5320,"Collecting",365185,387666,398059,null,392000,392000,435000,435000]
[5325,"Collecting - Cash Over and Short"]
[5330,"Collection Charges",null,null,null,null,34000,34000,37000,37000]
[5335,"Bad Debt Expense",347206,67602,70517,null,62000,62000,69000,69000]
[5340,"Miscellaneous Customer Accounts Expenses"]
["Total - Billing and Collecting",null,{"$f":"SUM(C64:C71)","v":1366180},{"$f":"SUM(D64:D71)","v":1165395},{"$f":"SUM(E64:E71)","v":1125350},{"$f":"SUM(F64:F71)","v":0},1130000,1130000,{"$f":"SUM(I64:I71)","v":1191000},{"$f":"SUM(J64:J71)","v":1191000}]
["Account","Description",{"$f":"C62","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"D62","v":"2010 Actual"},{"$f":"E62","v":"2011 Actual² CGAAP"},{"$f":"F62","v":"2011 Actual²"},"Bridge Year 2012³ CGAAP","Bridge Year 2012³ IFRS",{"$f":"I62","v":"Test Year 2013 CGAAP"},{"$f":"J62","v":"Test Year 2013 IFRS"}]
["Community Relations"]
[5405,"Supervision"]
[5410,"Community Relations - Sundry",null,null,null,null,25000,25000,25000,25000]
[5415,"Energy Conservation",null,350]
[5420,"Community Safety Program",10936,3286,12288,null,14000,14000,14000,14000]
[5425,"Miscellaneous Customer Service and Informational Expenses",3760,null,null,null,6000,6000,7000,7000]
[5505,"Supervision"]
[5510,"Demonstrating and Selling Expense"]
[5515,"Advertising Expenses"]
[5520,"Miscellaneous Sales Expense"]
["Total - Community Relations",null,{"$f":"SUM(C75:C83)","v":14696},{"$f":"SUM(D75:D83)","v":3636},{"$f":"SUM(E75:E83)","v":12288},{"$f":"SUM(F75:F83)","v":0},45000,45000,{"$f":"SUM(I75:I83)","v":46000},{"$f":"SUM(J75:J83)","v":46000}]
["Account","Description",{"$f":"C73","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"D73","v":"2010 Actual"},{"$f":"E73","v":"2011 Actual² CGAAP"},{"$f":"F73","v":"2011 Actual²"},"Bridge Year 2012³ CGAAP","Bridge Year 2012³ IFRS",{"$f":"I73","v":"Test Year 2013 CGAAP"},{"$f":"J73","v":"Test Year 2013 IFRS"}]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",343007,355289,421135,null,542000,542000,525000,525000]
[5610,"Management Salaries and Expenses",296653,345079,423368,null,408000,439000,373000,444000]
[5615,"General Administrative Salaries and Expenses",130243,150725,159152,null,120000,303000,136000,310000]
[5620,"Office Supplies and Expenses",280974,286317,315157,null,478000,499000,507000,507000]
[5625,"Administrative Expense Transferred - Credit"]
[5630,"Outside Services Employed",159276,194979,155412,null,248000,201000,161000,161000]
[5635,"Property Insurance",106444,101469,116789,null,122000,80000,105000,87000]
[5640,"Injuries and Damages",135," ",160000,null,1000,1000,1000,1000]
[5645,"OMERS Pensions and Benefits"]
[5646,"Employee Pensions and OPEB"]
[5647,"Employee Sick Leave"]
[5650,"Franchise Requirements"]
[5655,"Regulatory Expenses",85751,98974,116652,null,107000,107000,120000,120000]
[5660,"General Advertising Expenses",3040,13568,5771]
[5665,"Miscellaneous General Expenses",27690,37222,33812,null,37000,37000,37000,37000]
[5670,"Rent"]
[5672,"Lease Payment Charge"]
[5675,"Maintenance of General Plant",72243,92082,69211,null,85000,113000,85000,113000]
[5680,"Electrical Safety Authority Fees"]
[5681,"Special Purpose Charge Expense"]
[5685,"Independent Electricity System Operator Fees and Penalties"]
[5695,"OM&A Contra Account"]
[6205,"Donations"]
[6205,"Donations, Sub-account LEAP Funding",null,null,10500,null,10500,10500,12500,12500]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C87:C110)","v":1505456},{"$f":"SUM(D87:D110)","v":1675704},1986959,0,2158500,2332500,2062500,{"$f":"SUM(J87:J110)","v":2317500}]
["Total OM&A",null,{"$f":"C40+C61+C72+C84+C111","v":4577470},{"$f":"D40+D61+D72+D84+D111","v":4294323},{"$f":"E40+E61+E72+E84+E111","v":4607019},{"$f":"F40+F61+F72+F84+F111","v":0},5049500,5936500,{"$f":"I40+I61+I72+I84+I111","v":5191500},{"$f":"J40+J61+J72+J84+J111","v":6292500}]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense"]
[6205,"Donations1",12290,30504,{"$f":"20263-E110","v":9763}]
[]
[]
[]
["Total Recoverable OM&A",null,{"$f":"C112-SUM(C114:C118)","v":4565180},{"$f":"D112-SUM(D114:D118)","v":4263819},4597256,{"$f":"F112-SUM(F114:F118)","v":0},5049500,5936500,5191500,{"$f":"J112-SUM(J114:J118)","v":6292500}]
[]
["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."]

{"sheet":"App.2-H_OM&A_Detailed_Analysis","index":35,"n_rows":128,"n_cols":9,"rows_kept":128,"cut":false,"hidden":true,"merged":[[41,1,41,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[40,0,40,1],[16,0,16,8],[13,0,14,0],[13,1,14,1],[13,2,14,2],[13,3,14,3],[13,4,14,4],[13,7,13,8],[13,5,13,6],[73,1,73,8],[85,1,85,8],[119,0,119,1],[113,0,113,1],[42,0,42,8],[63,0,63,8],[62,1,62,8],[72,0,72,1],[61,0,61,1],[126,1,126,8],[127,1,127,8],[112,0,112,1],[74,0,74,8],[86,0,86,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["OM&A Detailed Variance Analysis"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description",{"$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 ($)","Percentage Change (%)"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E17","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I17","v":0},{"$f":"E18-C18","v":0},{"$f":"IF(C18=0,\"\",(E18/C18)-1)","v":""},{"$f":"E18-D18","v":0},{"$f":"IF(D18=0,\"\",(E18/D18)-1)","v":""}]
[5010,"Load Dispatching",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E18","v":-77},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I18","v":0},{"$f":"E19-C19","v":0},{"$f":"IF(C19=0,\"\",(E19/C19)-1)","v":""},{"$f":"E19-D19","v":77},{"$f":"IF(D19=0,\"\",(E19/D19)-1)","v":-1}]
[5012,"Station Buildings and Fixtures Expense",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E19","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I19","v":0},0,"",0,""]
[5014,"Transformer Station Equipment - Operation Labour",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E20","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I20","v":0},0,"",0,""]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E21","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I21","v":0},0,"",0,""]
[5016,"Distribution Station Equipment - Operation Labour",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E22","v":520},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I22","v":0},0,"",-520,-1]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E23","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I23","v":0},0,"",0,""]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E24","v":-1945},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I24","v":0},0,"",1945,-1]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E25","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I25","v":0},0,"",0,""]
[5030,"Overhead Sub-transmission Feeders - Operation",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E26","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I26","v":0},0,"",0,""]
[5035,"Overhead Distribution Transformers - Operation",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E27","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I27","v":0},0,"",0,""]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",469400,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E28","v":193401},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I28","v":216000},-253400,-0.53983809118023007,22599,0.11685048164177014]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",10000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E29","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I29","v":0},-10000,-1,0,""]
[5050,"Underground Sub-transmission Feeders - Operation",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E30","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I30","v":0},0,"",0,""]
[5055,"Underground Distribution Transformers - Operation",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E31","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I31","v":0},0,"",0,""]
[5060,"Street Lighting and Signal System Expense",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E32","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I32","v":0},0,"",0,""]
[5065,"Meter Expense",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E33","v":71983},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I33","v":113000},113000,"",41017,0.5698150952308183]
[5070,"Customer Premises - Operation Labour",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E34","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I34","v":0},0,"",0,""]
[5075,"Customer Premises - Operation Materials and Expenses",1000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E35","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I35","v":0},-1000,-1,0,""]
[5085,"Miscellaneous Distribution Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E36","v":1454},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I36","v":5000},5000,"",3546,2.4387895460797799]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E37","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I37","v":0},0,"",0,""]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E38","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I38","v":0},0,"",0,""]
[5096,"Other Rent",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E39","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I39","v":0},0,"",0,""]
["Total - Operations",null,{"$f":"SUM(C18:C40)","v":480400},{"$f":"SUM(D18:D40)","v":265336},{"$f":"SUM(E18:E40)","v":334000},-146400,-0.30474604496253122,68664,0.25878131878071575]
["Account","Description"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",16775,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E43","v":16906},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I43","v":18000},{"$f":"E44-C44","v":1225},{"$f":"IF(C44=0,\"\",(E44/C44)-1)","v":7.3025335320417328E-2},{"$f":"E44-D44","v":1094},{"$f":"IF(D44=0,\"\",(E44/D44)-1)","v":6.4710753578611113E-2}]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",25900,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E44","v":5573},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I44","v":0},-25900,-1,-5573,-1]
[5112,"Maintenance of Transformer Station Equipment",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E45","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I45","v":0},0,"",0,""]
[5114,"Maintenance of Distribution Station Equipment",246800,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E46","v":270915},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I46","v":222000},-24800,-0.10048622366288495,-48915,-0.18055478655666901]
[5120,"Maintenance of Poles, Towers and Fixtures",77400,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E47","v":75811},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I47","v":146000},68600,0.88630490956072361,70189,0.92584189629473301]
[5125,"Maintenance of Overhead Conductors and Devices",131200,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E48","v":197254},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I48","v":141000},9800,7.4695121951219523E-2,-56254,-0.28518559826416701]
[5130,"Maintenance of Overhead Services",106600,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E49","v":81891},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I49","v":134000},27400,0.25703564727954964,52109,0.63632145168577736]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",240900,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E50","v":132971},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I50","v":447000},206100,0.85554171855541727,314029,2.3616352437749586]
[5145,"Maintenance of Underground Conduit",0,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E51","v":39006},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I51","v":71000},71000,"",31994,0.82023278469978989]
[5150,"Maintenance of Underground Conductors and Devices",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E52","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I52","v":0},0,"",0,""]
[5155,"Maintenance of Underground Services",112000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E53","v":230736},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I53","v":195000},83000,0.7410714285714286,-35736,-0.15487830247555645]
[5160,"Maintenance of Line Transformers",108000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E54","v":102204},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I54","v":124000},16000,0.14814814814814814,21796,0.21325975499980432]
[5165,"Maintenance of Street Lighting and Signal Systems",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E55","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I55","v":0},0,"",0,""]
[5170,"Sentinel Lights - Labour",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E56","v":3208},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I56","v":0},0,"",-3208,-1]
[5172,"Sentinel Lights - Materials and Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E57","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I57","v":0},0,"",0,""]
[5175,"Maintenance of Meters",95000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E58","v":59217},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I58","v":60000},-35000,-0.36842105263157898,783,1.3222554334059389E-2]
[5178,"Customer Installations Expenses - Leased Property",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E59","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I59","v":0},0,"",0,""]
[5195,"Maintenance of Other Installations on Customer Premises",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E60","v":1394},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I60","v":0},0,"",-1394,-1]
["Total - Maintenance",null,{"$f":"SUM(C44:C61)","v":1160575},{"$f":"SUM(D44:D61)","v":1217086},{"$f":"SUM(E44:E61)","v":1558000},397425,0.34243801563879983,340914,0.28010674677056513]
["Account","Description"]
["Billing and Collecting"]
[5305,"Supervision",16775,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E64","v":16906},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I64","v":18000},{"$f":"E65-C65","v":1225},{"$f":"IF(C65=0,\"\",(E65/C65)-1)","v":7.3025335320417328E-2},{"$f":"E65-D65","v":1094},{"$f":"IF(D65=0,\"\",(E65/D65)-1)","v":6.4710753578611113E-2}]
[5310,"Meter Reading Expense",272000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E65","v":272000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I65","v":276000},4000,1.4705882352941124E-2,4000,1.4705882352941124E-2]
[5315,"Customer Billing",387725,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E66","v":367868},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I66","v":356000},-31725,-8.1823457347346751E-2,-11868,-3.2261572085639401E-2]
[5320,"Collecting",416400,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E67","v":398059},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I67","v":435000},18600,4.4668587896253609E-2,36941,9.2802825711766346E-2]
[5325,"Collecting - Cash Over and Short",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E68","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I68","v":0},0,"",0,""]
[5330,"Collection Charges",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E69","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I69","v":37000},37000,"",37000,""]
[5335,"Bad Debt Expense",150000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E70","v":70517},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I70","v":69000},-81000,-0.54,-1517,-2.1512543074719614E-2]
[5340,"Miscellaneous Customer Accounts Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E71","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I71","v":0},0,"",0,""]
["Total - Billing and Collecting",null,{"$f":"SUM(C65:C72)","v":1242900},{"$f":"SUM(D65:D72)","v":1125350},{"$f":"SUM(E65:E72)","v":1191000},-51900,-4.1757180786869408E-2,65650,5.8337406140311909E-2]
["Account","Description"]
["Community Relations"]
[5405,"Supervision",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E75","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I75","v":0},{"$f":"E76-C76","v":0},{"$f":"IF(C76=0,\"\",(E76/C76)-1)","v":""},{"$f":"E76-D76","v":0},{"$f":"IF(D76=0,\"\",(E76/D76)-1)","v":""}]
[5410,"Community Relations - Sundry",20500,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E76","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I76","v":25000},4500,0.21951219512195119,25000,""]
[5415,"Energy Conservation",0,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E77","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I77","v":0},0,"",0,""]
[5420,"Community Safety Program",15000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E78","v":12288},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I78","v":14000},-1000,-6.6666666666666652E-2,1712,0.13932291666666674]
[5425,"Miscellaneous Customer Service and Informational Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E79","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I79","v":7000},7000,"",7000,""]
[5505,"Supervision",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E80","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I80","v":0},0,"",0,""]
[5510,"Demonstrating and Selling Expense",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E81","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I81","v":0},0,"",0,""]
[5515,"Advertising Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E82","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I82","v":0},0,"",0,""]
[5520,"Miscellaneous Sales Expense",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E83","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I83","v":0},0,"",0,""]
["Total - Community Relations",null,{"$f":"SUM(C76:C84)","v":35500},{"$f":"SUM(D76:D84)","v":12288},{"$f":"SUM(E76:E84)","v":46000},10500,0.29577464788732399,33712,2.7434895833333335]
["Account","Description"]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",130000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E87","v":421135},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I87","v":525000},{"$f":"E88-C88","v":395000},{"$f":"IF(C88=0,\"\",(E88/C88)-1)","v":3.0384615384615383},{"$f":"E88-D88","v":103865},{"$f":"IF(D88=0,\"\",(E88/D88)-1)","v":0.24663112778562701}]
[5610,"Management Salaries and Expenses",689400,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E88","v":423368},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I88","v":373000},-316400,-0.45894981143022917,-50368,-0.11896978515145218]
[5615,"General Administrative Salaries and Expenses",143300,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E89","v":159152},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I89","v":136000},-7300,-5.0942079553384478E-2,-23152,-0.14547099628028548]
[5620,"Office Supplies and Expenses",368650,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E90","v":315157},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I90","v":507000},138350,0.37528821375288213,191843,0.60872200204977212]
[5625,"Administrative Expense Transferred - Credit",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E91","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I91","v":0},0,"",0,""]
[5630,"Outside Services Employed",178500,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E92","v":155412},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I92","v":161000},-17500,-9.8039215686274495E-2,5588,3.5956039430674602E-2]
[5635,"Property Insurance",101125,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E93","v":116789},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I93","v":105000},3875,3.8318912237329972E-2,-11789,-0.10094272577040642]
[5640,"Injuries and Damages",2500,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E94","v":160000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I94","v":1000},-1500,-0.6,-159000,-0.99375000000000002]
[5645,"OMERS Pensions and Benefits",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E95","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I95","v":0},0,"",0,""]
[5646,"Employee Pensions and OPEB",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E96","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I96","v":0},{"$f":"E97-C97","v":0},{"$f":"IF(C97=0,\"\",(E97/C97)-1)","v":""},{"$f":"E97-D97","v":0},{"$f":"IF(D97=0,\"\",(E97/D97)-1)","v":""}]
[5647,"Employee Sick Leave",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E97","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I97","v":0},0,"",0,""]
[5650,"Franchise Requirements",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E98","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I98","v":0},0,"",0,""]
[5655,"Regulatory Expenses",120000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E99","v":116652},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I99","v":120000},0,0,3348,2.8700750951548226E-2]
[5660,"General Advertising Expenses",3000,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E100","v":5771},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I100","v":0},-3000,-1,-5771,-1]
[5665,"Miscellaneous General Expenses",33550,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E101","v":33812},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I101","v":37000},3450,0.10283159463487324,3188,9.428605228912823E-2]
[5670,"Rent",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E102","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I102","v":0},{"$f":"E103-C103","v":0},{"$f":"IF(C103=0,\"\",(E103/C103)-1)","v":""},{"$f":"E103-D103","v":0},""]
[5672,"Lease Payment Charge",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E103","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I103","v":0},0,"",0]
[5675,"Maintenance of General Plant",48325,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E104","v":69211},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I104","v":85000},36675,0.75892395240558708,15789,0.2281284766872318]
[5680,"Electrical Safety Authority Fees",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E105","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I105","v":0},0,"",0,""]
[5681,"Special Purpose Charge Expense",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E106","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I106","v":0},0,"",0]
[5685,"Independent Electricity System Operator Fees and Penalties",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E107","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I107","v":0},0,"",0,""]
[5695,"OM&A Contra Account",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E108","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I108","v":0},0,"",0,""]
[6205,"Donations",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E109","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I109","v":0},{"$f":"E110-C110","v":0},{"$f":"IF(C110=0,\"\",(E110/C110)-1)","v":""},{"$f":"E110-D110","v":0},{"$f":"IF(D110=0,\"\",(E110/D110)-1)","v":""}]
[6205,"Donations, Sub-account LEAP Funding",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E110","v":10500},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I110","v":12500},12500,"",2000,0.19047619047619047]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C88:C111)","v":1818350},{"$f":"SUM(D88:D111)","v":1986959},{"$f":"SUM(E88:E111)","v":2062500},244150,0.13427008001759844,75541,3.8018398970486977E-2]
["Total OM&A",null,{"$f":"C112+C85+C73+C62+C41","v":4737725},{"$f":"D112+D85+D73+D62+D41","v":4607019},{"$f":"E112+E85+E73+E62+E41","v":5191500},453775,9.5779092285854572E-2,584481,0.12686750369382027]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",null,null,null,{"$f":"E115-C115","v":0},{"$f":"IF(C115=0,\"\",(E115/C115)-1)","v":""},{"$f":"E115-D115","v":0},{"$f":"IF(D115=0,\"\",(E115/D115)-1)","v":""}]
[6205,"Donations1",null,null,null,{"$f":"E116-C116","v":0},{"$f":"IF(C116=0,\"\",(E116/C116)-1)","v":""},{"$f":"E116-D116","v":0},{"$f":"IF(D116=0,\"\",(E116/D116)-1)","v":""}]
[null,null,null,null,null,{"$f":"E117-C117","v":0},{"$f":"IF(C117=0,\"\",(E117/C117)-1)","v":""},{"$f":"E117-D117","v":0},{"$f":"IF(D117=0,\"\",(E117/D117)-1)","v":""}]
[null,null,null,null,null,{"$f":"E118-C118","v":0},{"$f":"IF(C118=0,\"\",(E118/C118)-1)","v":""},{"$f":"E118-D118","v":0},{"$f":"IF(D118=0,\"\",(E118/D118)-1)","v":""}]
[null,null,null,null,null,{"$f":"E119-C119","v":0},{"$f":"IF(C119=0,\"\",(E119/C119)-1)","v":""},{"$f":"E119-D119","v":0},{"$f":"IF(D119=0,\"\",(E119/D119)-1)","v":""}]
["Total Recoverable OM&A",null,{"$f":"C113-SUM(C115:C119)","v":4737725},{"$f":"D113-SUM(D115:D119)","v":4607019},5191500,453775,{"$f":"IF(C120=0,\"\",(E120/C120)-1)","v":9.5779092285854572E-2},584481,{"$f":"IF(D120=0,\"\",(E120/D120)-1)","v":0.12686750369382027}]
[]
["1 Account 6205 - Donations is generally non-recoverable.  However, the sub-account LEAP funding of account 6205 is generally recoverable."]
[]
[]
["Note:"]
[]
[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."]

{"sheet":"App.2-I_OM&A_Summary_Analys","index":36,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":true,"merged":[[66,1,67,5],[61,0,62,11],[8,0,8,6],[9,0,9,6],[12,7,12,8],[38,1,39,5]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$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"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Operations",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C41","v":480400},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C40","v":238669},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D40","v":213163},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E40","v":265336},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!G40","v":289000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I40","v":334000}]
["Maintenance",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C62","v":1160575},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C61","v":1452469},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D61","v":1236425},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E61","v":1217086},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!G61","v":1427000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I61","v":1558000}]
["SubTotal",{"$f":"SUM(B15:B16)","v":1640975},{"$f":"SUM(C15:C16)","v":1691138},1449588,1482422,1716000,1892000]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":-0.14283281435341172},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":2.2650573818215933E-2},0.15756511978370533,0.10256410256410256]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":0.11877327574686394}]
["Billing and Collecting",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C73","v":1242900},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C72","v":1366180},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D72","v":1165395},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E72","v":1125350},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!G72","v":1130000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I72","v":1191000}]
["Community Relations",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C85","v":35500},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C84","v":14696},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D84","v":3636},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E84","v":12288},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!G84","v":45000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I84","v":46000}]
["Administrative and General",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C112","v":1818350},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C111","v":1505456},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D111","v":1675704},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E111","v":1986959},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!G111","v":2158500},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!I111","v":2062500}]
["SubTotal",{"$f":"SUM(B20:B22)","v":3096750},{"$f":"SUM(C20:C22)","v":2886332},2844735,3124597,3333500,3299500]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":-1.441171701661486E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":9.8378935120494532E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":6.6857581953768758E-2},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":-1.0199490025498725E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.14314638787221984}]
["Total",{"$f":"SUM(B23,B17)","v":4737725},{"$f":"SUM(C23,C17)","v":4577470},4294323,4607019,5049500,5191500]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":-6.1856658809342276E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":7.2816134231169852E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":9.6044969643059863E-2},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":2.8121596197643331E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2009 BA)"},{"$f":"C13","v":"Last Rebasing Year (2009 Actuals)"},"2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year"]
["Operations",{"$f":"B15","v":480400},{"$f":"C15","v":238669},213163,265336,289000,334000]
["Maintenance",{"$f":"B16","v":1160575},{"$f":"C16","v":1452469},1236425,1217086,1427000,1558000]
["Billing and Collecting",{"$f":"B20","v":1242900},{"$f":"C20","v":1366180},1165395,1125350,1130000,1191000]
["Community Relations",{"$f":"B21","v":35500},{"$f":"C21","v":14696},3636,12288,45000,46000]
["Administrative and General",{"$f":"B22","v":1818350},{"$f":"C22","v":1505456},1675704,1986959,2158500,2062500]
["Total",{"$f":"SUM(B31:B35)","v":4737725},{"$f":"SUM(C31:C35)","v":4577470},4294323,4607019,5049500,5191500]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":-6.1856658809342276E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":7.2816134231169852E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":9.6044969643059863E-2},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":2.8121596197643331E-2}]
[]
[]
[]
[]
[]
[]
[]
[null,{"$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"},{"$f":"G13","v":"2013 Test Year"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \" Test vs. \" & 'LDC Info'!E26 & \" Bridge\"","v":"Variance 2013 Test vs. 2012 Bridge"}]
["Operations",{"$f":"B15","v":480400},238669,{"$f":"B46-C46","v":241731},{"$f":"D15","v":213163},{"$f":"E46-C46","v":-25506},{"$f":"E15","v":265336},{"$f":"G46-E46","v":52173},{"$f":"F15","v":289000},{"$f":"I46-G46","v":23664},{"$f":"G15","v":334000},{"$f":"K46-I46","v":45000}]
["Maintenance ",1160575,1452469,{"$f":"B47-C47","v":-291894},{"$f":"D16","v":1236425},{"$f":"E47-C47","v":-216044},{"$f":"E16","v":1217086},{"$f":"G47-E47","v":-19339},{"$f":"F16","v":1427000},209914,{"$f":"G16","v":1558000},131000]
["Billing and Collecting ",{"$f":"B20","v":1242900},1366180,-123280,{"$f":"D20","v":1165395},-200785,{"$f":"E20","v":1125350},-40045,{"$f":"F20","v":1130000},4650,{"$f":"G20","v":1191000},61000]
["Community Relations ",35500,14696,20804,{"$f":"D21","v":3636},-11060,{"$f":"E21","v":12288},8652,{"$f":"F21","v":45000},32712,{"$f":"G21","v":46000},1000]
["Administrative and General ",1818350,1505456,312894,1675704,170248,1986959,311255,2158500,171541,2062500,-96000]
["Total OM&A Expenses ",{"$f":"SUM(B46:B50)","v":4737725},{"$f":"SUM(C46:C50)","v":4577470},160255,4294323,-283147,4607019,312696,5049500,442481,5191500,142000]
["Variance from previous year ",null,null,null,{"$f":"E51-C51","v":-283147},null,{"$f":"G51-E51","v":312696},null,{"$f":"I51-G51","v":442481},null,{"$f":"K51-I51","v":142000}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E52/C51), \"\", E52/C51)","v":-6.1856658809342276E-2},null,{"$f":"IF(ISERROR(G52/E51), \"\", G52/E51)","v":7.2816134231169852E-2},null,{"$f":"IF(ISERROR(I52/G51), \"\", I52/G51)","v":9.6044969643059863E-2},null,{"$f":"IF(ISERROR(K52/I51), \"\", K52/I51)","v":2.8121596197643331E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K51-G51)/G51), \"\", (K51-G51)/G51)","v":0.12686750369382024}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K51-C51)/C51), \"\", (K51-C51)/C51)","v":0.13414178574627469},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E53,G53,I53,K53)), \"\", AVERAGE(E53,G53,I53,K53))","v":3.3781510315632687E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K52-C52)/C52), \"\", (K52-C52)/C52)","v":""},null,null,null,null,{"$f":"IF((K51-C51)=0, \"\", (K51/C51)^(1/4)-1)","v":3.1969443132234154E-2}]
[{"$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((G51/C51)^(1/(2010-2008)) - 1), \"\", (G51-C51)/C51)","v":6.4553126508748284E-3}]
[]
["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":37,"n_rows":39,"n_cols":7,"rows_kept":39,"cut":false,"hidden":true,"merged":[[9,0,9,6],[10,0,10,6],[34,1,37,6],[38,1,39,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-J"]
["OM&A Cost Driver Table"]
[]
["OM&A",{"$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"}]
["Reporting Basis","CGAAP",null,"CGAAP","CGAAP","CGAAP","CGAAP"]
["Opening Balance",4737725,4577473,{"$f":"IF(ISERROR(FIND(\"2008\", $B$13)), B28, C28)","v":4577473},{"$f":"+D28","v":4294320},{"$f":"+E28","v":4607019},{"$f":"+F28","v":5049500}]
["UG Distribution Lines and Feeders",-286861]
["Mtnce of Distribution Stations",null,null,-159435,150505]
["Mtnce of OH Conductors and Devices",161981,null,-109493,null,-72254]
["OH Lines and Feeders (ROW)",69691,null,null,-145782,298029]
["Mtnce of OH & UG Services",null,null,60047]
["Collecting",-51215]
["Bad Debt Expense",197206,null,-279604]
["Salaries and Expenses included in OM&A",-192797,null,81190,152562,66850]
["Office Supplies and Expenses",-87676,null,null,null,162843]
["Outside Service - Employed",null,null,null,null,92588,-87000]
["Injuries and Damages",null,null,null,160000]
["Other",{"$f":"+B28-SUM(B15:B26)","v":29419},0,124142,-4586,-105575,229000]
["Closing Balance",4577473,4577473,4294320,4607019,5049500,5191500]
[]
["Notes:"]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is"]
[null,"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."]

{"sheet":"App.2-F_Other_Oper_Rev_2012Est","index":38,"n_rows":132,"n_cols":10,"rows_kept":132,"cut":false,"hidden":false,"merged":[[131,1,131,9],[122,0,122,1],[123,0,123,1],[124,0,124,1],[125,0,125,1],[126,0,126,1],[130,1,130,9],[112,0,112,1],[113,0,113,1],[114,0,114,1],[119,0,119,1],[120,0,120,1],[121,0,121,1],[103,0,103,1],[104,0,104,1],[108,0,108,1],[109,0,109,1],[110,0,110,1],[111,0,111,1],[97,0,97,1],[98,0,98,1],[99,0,99,1],[100,0,100,1],[101,0,101,1],[102,0,102,1],[88,0,88,1],[89,0,89,1],[90,0,90,1],[91,0,91,1],[95,0,95,1],[96,0,96,1],[67,0,67,1],[80,0,80,9],[81,0,81,9],[85,0,85,1],[86,0,86,1],[87,0,87,1],[59,0,59,1],[60,0,60,1],[61,0,61,1],[62,0,62,1],[63,0,63,1],[66,0,66,1],[43,0,43,1],[43,2,44,9],[47,0,48,9],[52,0,53,9],[57,0,57,1],[58,0,58,1],[36,0,36,1],[37,0,37,1],[40,0,40,1],[41,0,41,1],[42,0,42,1],[42,2,42,9],[9,0,9,9],[10,0,10,9],[32,0,32,9],[33,0,33,1],[34,0,34,1],[35,0,35,1]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[3]LDC Info'!$E$18","v":"EB2012-0176"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
[]
[null,null,null,null,null,null,"re. Staff-70s","re. EP #48"]
["USoA #","USoA Description",{"$f":"I16-3 & \" Actual\"","v":"2009 Actual"},{"$f":"I16-2 & \" Actual\"","v":"2010 Actual"},{"$f":"I16-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"G16-1 & \" Actual\"& CHAR(178)","v":{"$error":"#VALUE!"}},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},"Test Year"]
[null,null,null,null,null,null,"2012 Estimate","2012 Estimate",{"$f":"'[3]LDC Info'!E26","v":2012},{"$f":"'[3]LDC Info'!E28","v":2013}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[4235,"Specific Service Charges",{"$f":"C105","v":161105},{"$f":"D105","v":150551},126903,0,125097,125097,130321,130636]
[4225,"Late Payment Charges",{"$f":"C115","v":80833.58},83638.87,95563.00499999999,0,86664,86664,89685,{"$f":"J115","v":89685}]
[4082,"Retail Services Revenues",{"$f":"C92","v":33183.199999999997},{"$f":"D92","v":30429.1},25671.8,0,21566,21566,20960,19900]
[4080,"Distribution Services Revenue",56468,58073,60111,null,62092,62092,62625,65756.25]
[4084,"Service Transaction Requests (STR) Revenues",{"$f":"C68","v":126246},{"$f":"D68","v":118361.5},103948,null,109844,109844,115200,115125]
[]
[]
[4210,"Specific Charge for Access to Power Poles",122947.35,109649.1,109626.75,null,108374,108374,105000,105000.3]
[]
[null,"Other Income and Exp.",{"$f":"C127","v":226448},{"$f":"D127","v":149161},266026,0,108415,88415,79138,71938]
[4405,"Interest & Dividend Inc.",288156,83143,150880,null,40292,40292,55000,55000]
[4405,"Regulatory Interest",null,null,null,null,{"$f":"114987.37+3953.7+3190.85","v":122131.92}]
[]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C18","v":161105},150551,126903,0,125097,{"$f":"H18","v":125097},130321,{"$f":"J18","v":130636}]
["Late Payment Charges",null,80833.58,83638.87,95563.00499999999,0,86664,{"$f":"H19","v":86664},89685,{"$f":"J19","v":89685}]
["Other Operating Revenues",null,{"$f":"C20+C21+C22+C25","v":338844.55000000005},{"$f":"D20+D21+D22+D25","v":316512.7},299357.55,0,301876,{"$f":"H20+H21+H22+H25","v":301876},303785,305781.55]
["Other Income or Deductions",null,{"$f":"C27+C28","v":514604},232304,416906,0,{"$f":"G27+G28+G29","v":270838.92},{"$f":"H27+H28+H29","v":128707},134138,{"$f":"J27+J28","v":126938}]
["Total",null,{"$f":"SUM(C34:C37)","v":1095387.1300000001},783006.57000000007,938729.55499999993,0,784475.91999999993,{"$f":"SUM(H34:H37)","v":642344},657929,653040.55000000005]
[]
["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 4084 - Service Transaction Requests (STR) Revenues",null,null,null,null,null,"re. Staff-70s","re. EP #48"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},{"$f":"E15","v":"2011 Actual²"},{"$f":"F15","v":{"$error":"#VALUE!"}},{"$f":"G16","v":"2012 Estimate"},{"$f":"H16","v":"2012 Estimate"},"Bridge Year","Test Year"]
[null,null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},"CGAAP","CGAAP",null,"CGAAP",{"$f":"IF(ISBLANK(H17), \"\", H17)","v":"CGAAP"},"MIFRS","MIFRS"]
["Arrears Certificate",null,825,450,345,null,145,145,225,150]
["Statement of Account",null,1110,480,375,null,480,480,225,225]
["Income Tax Letter",null,30,30,60,null,15,15]
["Notification Change",null,123465,116235,102300,null,108598,108598,114000,114000]
["Service Transaction Request - request fee (per request)",null,329,429.5,309,null,218,218,250,250]
["Service Transaction Request - processing fee (per processed request)",null,487,737,559,null,388,388,500,500]
[]
[]
[]
["Total",null,{"$f":"SUM(C59:C67)","v":126246},118361.5,103948,0,109844,{"$f":"SUM(H59:H67)","v":109844},115200,115125]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
["Account 4082 - Retail Service Revenues",null,null,null,null,null,"re. Staff-70s","re. EP #48"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²",{"$error":"#VALUE!"},{"$f":"G16","v":"2012 Estimate"},{"$f":"H16","v":"2012 Estimate"},"Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP",{"$f":"IF(ISBLANK(H17), \"\", H17)","v":"CGAAP"},"MIFRS","MIFRS"]
["Retailer Service Agreement -- standard charge",null,300,100,300,null,100,100,100,100]
["Retailer Service Agreement -- monthly fixed charge (per retailer)",null,2740,3240,3820,null,4020,4020,3260,3200]
["Retailer Service Agreement -- monthly variable charge (per customer)",null,18947.5,17224.5,13490.5,null,10974,10974,11000,10000]
["Distributor-Consolidated Billing -- monthly charge (per customer)",null,11195.699999999999,9864.6,8061.2999999999993,null,6472,6472,6600,6600]
[]
["Total",null,{"$f":"SUM(C87:C91)","v":33183.199999999997},30429.1,25671.8,0,21566,{"$f":"SUM(H87:H91)","v":21566},20960,19900]
[]
["Account 4235","Misc Service Revenues",null,null,null,null,"re. Staff-70s","re. EP #48"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²",{"$error":"#VALUE!"},{"$f":"G16","v":"2012 Estimate"},{"$f":"H16","v":"2012 Estimate"},"Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP",{"$f":"IF(ISBLANK(H17), \"\", H17)","v":"CGAAP"},"MIFRS","MIFRS"]
["Credit reference/credit check (plus credit agency costs)",null,1500,1065,945,null,900,900,750,750]
["Returned Cheque charge (plus bank charges)",null,2625,2055,2160,null,2055,2055,1500,1500]
["Account set up charge / change of occupancy charge",null,100770,102660,98160,null,86550,86550,100500,100500]
["Special Meter reads",null,180,120,60,null,30,30]
["Disconnect/Reconnect at meter – during regular hours",null,56030,44525,24765,null,{"$f":"25641+4181","v":29822},{"$f":"25641+4181","v":29822},26000,26000]
["Disconnect/Reconnect at pole – during regular hours",null,null,null,null,null,null,null,185,185]
["Misc Revenue - NSF recoveries - final bills",null,null,null,null,null,3876,3876]
["Misc Revenue - microFIT service charge",null,null,126,813,null,1864,1864,1386,1701]
["Total",null,{"$f":"SUM(C97:C104)","v":161105},150551,126903,0,125097,{"$f":"SUM(H97:H104)","v":125097},130321,130636]
[]
["Account 4225 - Late Payment Charges",null,null,null,null,null,"re. Staff-70s","re. EP #48"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²",{"$error":"#VALUE!"},{"$f":"G16","v":"2012 Estimate"},{"$f":"H16","v":"2012 Estimate"},"Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP",{"$f":"IF(ISBLANK(H17), \"\", H17)","v":"CGAAP"},"MIFRS","MIFRS"]
["Late Payment - per month",null,80833.58,83638.87,95563.00499999999,null,79734,79734,86685,86685]
["Collection of account charge – no disconnection",null,null,null,null,null,6930,6930,3000,3000]
[]
[]
[]
["Total",null,{"$f":"SUM(C110:C114)","v":80833.58},83638.87,95563.00499999999,0,86664,{"$f":"SUM(H110:H114)","v":86664},89685,89685]
[]
[]
["Other Income and Expenses",null,null,null,null,null,"re. Staff-70s","re. EP #48"]
[null,null,{"$f":"C15","v":"2009 Actual"},{"$f":"D15","v":"2010 Actual"},"2011 Actual²",{"$error":"#VALUE!"},{"$f":"G16","v":"2012 Estimate"},{"$f":"H16","v":"2012 Estimate"},"Bridge Year³","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C17), \"\", C17)","v":"CGAAP"},{"$f":"IF(ISBLANK(D17), \"\", D17)","v":"CGAAP"},"CGAAP","CGAAP",{"$f":"IF(ISBLANK(G17), \"\", G17)","v":"CGAAP"},{"$f":"IF(ISBLANK(H17), \"\", H17)","v":"CGAAP"},"MIFRS","MIFRS"]
["4325 - Revenues from Merchandise",null,270835,122480,218034,null,170000,170000,212138,210938]
["4330 - Costs and Expenses of Merchandising",null,-44419,-21431,-11061,null,-130000,-130000,-167000,-167000]
["4355/4360 - Gains/Losses on Capital Items",null,-6110,15671,15000,null,14000,14000,14000,8000]
["4375 - Revenues from non-utility operations",null,21774,279576,203499,null,220000,0,200000,200000]
["4380 - Expenses of non-utility operations",null,-19974,-250819,-182206,null,-180000,0,-200000,-200000]
["4390 - Miscellaneous non-operating income",null,4342,3684,22760,null,14415,14415,20000,20000]
["Total",null,{"$f":"SUM(C121:C126)","v":226448},149161,266026,0,108415,{"$f":"SUM(H121:H126)","v":68415},79138,71938]
[]
["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-H_OM&A_IRs_SEC","index":39,"n_rows":128,"n_cols":9,"rows_kept":128,"cut":false,"hidden":true,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[13,0,14,0],[13,1,14,1],[13,2,14,2],[13,3,14,3],[13,4,14,4],[13,5,13,6],[13,7,13,8],[86,0,86,8],[16,0,16,8],[40,0,40,1],[41,1,41,8],[42,0,42,8],[61,0,61,1],[62,1,62,8],[63,0,63,8],[72,0,72,1],[73,1,73,8],[74,0,74,8],[85,1,85,8],[112,0,112,1],[113,0,113,1],[119,0,119,1],[126,1,126,8],[127,1,127,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'[4]LDC Info'!$E$18","v":"EB2012-0176"}]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-H"]
["OM&A Detailed Variance Analysis"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'[4]LDC Info'!E30&\" Year)\"","v":"Last Board-approved Rebasing Year (2009 Year)"},"Most Current Actuals      Jan - Nov 2012",{"$f":"\"Bridge Year \" & \"2012\"","v":"Bridge Year 2012"},"Bridge Year Versus Last Rebasing",null,"Bridge Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E17","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I17","v":0},{"$f":"E18-C18","v":0},{"$f":"IF(C18=0,\"\",(E18/C18)-1)","v":""},{"$f":"E18-D18","v":0},{"$f":"IF(D18=0,\"\",(E18/D18)-1)","v":""}]
[5010,"Load Dispatching",null,0,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I18","v":0},{"$f":"E19-C19","v":0},{"$f":"IF(C19=0,\"\",(E19/C19)-1)","v":""},{"$f":"E19-D19","v":0},{"$f":"IF(D19=0,\"\",(E19/D19)-1)","v":""}]
[5012,"Station Buildings and Fixtures Expense",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E19","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I19","v":0},0,"",0,""]
[5014,"Transformer Station Equipment - Operation Labour",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E20","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I20","v":0},0,"",0,""]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E21","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I21","v":0},0,"",0,""]
[5016,"Distribution Station Equipment - Operation Labour",null,0,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I22","v":0},0,"",0,""]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E23","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I23","v":0},0,"",0,""]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",null,1214,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I24","v":0},0,"",-1214,-1]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I25","v":0},0,"",0,""]
[5030,"Overhead Sub-transmission Feeders - Operation",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I26","v":0},0,"",0,""]
[5035,"Overhead Distribution Transformers - Operation",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I27","v":0},0,"",0,""]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",469400,212373,193000,-276400,-0.58883681295270551,-19373,-9.1221577130802922E-2]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",10000,null,null,-10000,-1,0,""]
[5050,"Underground Sub-transmission Feeders - Operation",null,null,null,0,"",0,""]
[5055,"Underground Distribution Transformers - Operation",null,null,null,0,"",0,""]
[5060,"Street Lighting and Signal System Expense",null,null,null,0,"",0,""]
[5065,"Meter Expense",null,61677,81000,81000,"",19323,0.31329344812490878]
[5070,"Customer Premises - Operation Labour",null,null,null,0,"",0,""]
[5075,"Customer Premises - Operation Materials and Expenses",1000,null,null,-1000,-1,0,""]
[5085,"Miscellaneous Distribution Expenses",null,5461,15000,15000,"",9539,1.7467496795458706]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I37","v":0},0,"",0,""]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I38","v":0},0,"",0,""]
[5096,"Other Rent",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I39","v":0},0,"",0,""]
["Total - Operations",null,{"$f":"SUM(C18:C40)","v":480400},{"$f":"SUM(D18:D40)","v":280725},{"$f":"SUM(E18:E40)","v":289000},-191400,-0.39841798501248959,8275,2.9477246415531289E-2]
["Account","Description"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",16775,14909,18000,{"$f":"E44-C44","v":1225},{"$f":"IF(C44=0,\"\",(E44/C44)-1)","v":7.3025335320417328E-2},{"$f":"E44-D44","v":3091},{"$f":"IF(D44=0,\"\",(E44/D44)-1)","v":0.20732443490509089}]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",25900,null,null,-25900,-1,0,""]
[5112,"Maintenance of Transformer Station Equipment",null,null,null,0,"",0,""]
[5114,"Maintenance of Distribution Station Equipment",246800,157844,241000,-5800,-2.3500810372771519E-2,83156,0.52682395276348792]
[5120,"Maintenance of Poles, Towers and Fixtures",77400,140100,110000,32600,0.42118863049095601,-30100,-0.21484653818700927]
[5125,"Maintenance of Overhead Conductors and Devices",131200,195878,124000,-7200,-5.4878048780487854E-2,-71878,-0.36695289925361707]
[5130,"Maintenance of Overhead Services",106600,138917,111000,4400,4.1275797373358403E-2,-27917,-0.2009617253467898]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",240900,484127.47,431000,190100,0.78912411789124115,-53127.469999999972,-0.10973859839021316]
[5145,"Maintenance of Underground Conduit",0,44702,42000,42000,"",-2702,-6.0444722831193287E-2]
[5150,"Maintenance of Underground Conductors and Devices",null,null,null,0,"",0,""]
[5155,"Maintenance of Underground Services",112000,190648,183000,71000,0.6339285714285714,-7648,-4.0115815534388033E-2]
[5160,"Maintenance of Line Transformers",108000,125856,107000,-1000,-9.2592592592593004E-3,-18856,-0.14982201881515378]
[5165,"Maintenance of Street Lighting and Signal Systems",null,null,null,0,"",0,""]
[5170,"Sentinel Lights - Labour",null,1730,null,0,"",-1730,-1]
[5172,"Sentinel Lights - Materials and Expenses",null,null,null,0,"",0,""]
[5175,"Maintenance of Meters",95000,50459.5,60000,-35000,-0.36842105263157898,9540.5,0.18907242441958405]
[5178,"Customer Installations Expenses - Leased Property",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I59","v":0},0,"",0,""]
[5195,"Maintenance of Other Installations on Customer Premises",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I60","v":0},0,"",0,""]
["Total - Maintenance",null,{"$f":"SUM(C44:C61)","v":1160575},{"$f":"SUM(D44:D61)","v":1545170.97},{"$f":"SUM(E44:E61)","v":1427000},266425,0.22956293216724477,-118170.96999999997,-7.6477601698665132E-2]
["Account","Description"]
["Billing and Collecting"]
[5305,"Supervision",16775,{"$f":"59636/4","v":14909},18000,{"$f":"E65-C65","v":1225},{"$f":"IF(C65=0,\"\",(E65/C65)-1)","v":7.3025335320417328E-2},{"$f":"E65-D65","v":3091},{"$f":"IF(D65=0,\"\",(E65/D65)-1)","v":0.20732443490509089}]
[5310,"Meter Reading Expense",272000,249024,272000,0,0,22976,9.2264199434592742E-2]
[5315,"Customer Billing",387725,{"$f":"330689+11341+575+250","v":342855},352000,-35725,-9.2140047714230455E-2,9145,2.6673083373437656E-2]
[5320,"Collecting",416400,373773,392000,-24400,-5.8597502401536938E-2,18227,4.8764892060154219E-2]
[5325,"Collecting - Cash Over and Short",null,null,null,0,"",0,""]
[5330,"Collection Charges",null,null,34000,34000,"",34000,""]
[5335,"Bad Debt Expense",150000,{"$f":"65646+593","v":66239},62000,-88000,-0.58666666666666667,-4239,-6.3995531333504441E-2]
[5340,"Miscellaneous Customer Accounts Expenses",null,null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I71","v":0},0,"",0,""]
["Total - Billing and Collecting",null,{"$f":"SUM(C65:C72)","v":1242900},{"$f":"SUM(D65:D72)","v":1046800},{"$f":"SUM(E65:E72)","v":1130000},-112900,-9.0835948185694737E-2,83200,7.9480320978219332E-2]
["Account","Description"]
["Community Relations"]
[5405,"Supervision",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E75","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I75","v":0},{"$f":"E76-C76","v":0},{"$f":"IF(C76=0,\"\",(E76/C76)-1)","v":""},{"$f":"E76-D76","v":0},{"$f":"IF(D76=0,\"\",(E76/D76)-1)","v":""}]
[5410,"Community Relations - Sundry",20500,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E76","v":0},25000,4500,0.21951219512195119,25000,""]
[5415,"Energy Conservation",0,null,null,0,"",0,""]
[5420,"Community Safety Program",15000,3260,14000,-1000,-6.6666666666666652E-2,10740,3.294478527607362]
[5425,"Miscellaneous Customer Service and Informational Expenses",null,3373,6000,6000,"",2627,0.77883190038541361]
[5505,"Supervision",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E80","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I80","v":0},0,"",0,""]
[5510,"Demonstrating and Selling Expense",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E81","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I81","v":0},0,"",0,""]
[5515,"Advertising Expenses",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E82","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I82","v":0},0,"",0,""]
[5520,"Miscellaneous Sales Expense",null,{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!E83","v":0},{"$f":"'[4]App.2-G_Detailed_OM&A_Expenses'!I83","v":0},0,"",0,""]
["Total - Community Relations",null,{"$f":"SUM(C76:C84)","v":35500},{"$f":"SUM(D76:D84)","v":6633},{"$f":"SUM(E76:E84)","v":45000},9500,0.26760563380281699,38367,5.7842605156037994]
["Account","Description"]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",130000,425127.50691223575,542000,{"$f":"E88-C88","v":412000},{"$f":"IF(C88=0,\"\",(E88/C88)-1)","v":3.1692307692307695},{"$f":"E88-D88","v":116872.49308776425},{"$f":"IF(D88=0,\"\",(E88/D88)-1)","v":0.2749116234247615}]
[5610,"Management Salaries and Expenses",689400,427381.67653227452,408000,-281400,-0.4081810269799826,-19381.67653227452,-4.5349806967709072E-2]
[5615,"General Administrative Salaries and Expenses",143300,160660.8165554897,120000,-23300,-0.16259595254710402,-40660.816555489699,-0.25308483690823325]
[5620,"Office Supplies and Expenses",368650,406371,478000,109350,0.29662281296622806,71629,0.17626503859773468]
[5625,"Administrative Expense Transferred - Credit",null,null,null,0,"",0,""]
[5630,"Outside Services Employed",178500,166190,248000,69500,0.38935574229691872,81810,0.49226788615440165]
[5635,"Property Insurance",101125,91967,122000,20875,0.20642768850432636,30033,0.32656278882642686]
[5640,"Injuries and Damages",2500,-22494,1000,-1500,-0.6,23494,-1.0444562994576332]
[5645,"OMERS Pensions and Benefits",null,null,null,0,"",0,""]
[5646,"Employee Pensions and OPEB",null,null,null,0,"",0,""]
[5647,"Employee Sick Leave",null,null,null,0,"",0,""]
[5650,"Franchise Requirements",null,null,null,0,"",0,""]
[5655,"Regulatory Expenses",120000,98426,107000,-13000,-0.10833333333333328,8574,8.7111129173185864E-2]
[5660,"General Advertising Expenses",3000,8811,null,-3000,-1,-8811,-1]
[5665,"Miscellaneous General Expenses",33550,29818,37000,3450,0.10283159463487324,7182,0.24086122476356553]
[5670,"Rent",null,null,null,0,"",0,""]
[5672,"Lease Payment Charge",null,null,null,0,"",0]
[5675,"Maintenance of General Plant",48325,74169,85000,36675,0.75892395240558708,10831,0.14603136081112056]
[5680,"Electrical Safety Authority Fees",null,null,null,0,"",0,""]
[5681,"Special Purpose Charge Expense",null,null,null,0,"",0]
[5685,"Independent Electricity System Operator Fees and Penalties",null,null,null,0,"",0,""]
[5695,"OM&A Contra Account",null,null,null,0,"",0,""]
[6205,"Donations",null,null,null,0,"",0,""]
[6205,"Donations, Sub-account LEAP Funding",null,10500,10500,10500,"",0,0]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C88:C111)","v":1818350},{"$f":"SUM(D88:D111)","v":1876928},{"$f":"SUM(E88:E111)","v":2158500},340150,0.18706519646932662,281572,0.15001747536399912]
["Total OM&A",null,{"$f":"C112+C85+C73+C62+C41","v":4737725},{"$f":"D112+D85+D73+D62+D41","v":4756256.97},{"$f":"E112+E85+E73+E62+E41","v":5049500},311775,6.5806900991509654E-2,293243.03000000026,6.165416037224758E-2]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",null,null,null,{"$f":"E115-C115","v":0},{"$f":"IF(C115=0,\"\",(E115/C115)-1)","v":""},{"$f":"E115-D115","v":0},{"$f":"IF(D115=0,\"\",(E115/D115)-1)","v":""}]
[6205,"Donations1",null,null,null,{"$f":"E116-C116","v":0},{"$f":"IF(C116=0,\"\",(E116/C116)-1)","v":""},{"$f":"E116-D116","v":0},{"$f":"IF(D116=0,\"\",(E116/D116)-1)","v":""}]
[null,null,null,null,null,{"$f":"E117-C117","v":0},{"$f":"IF(C117=0,\"\",(E117/C117)-1)","v":""},{"$f":"E117-D117","v":0},{"$f":"IF(D117=0,\"\",(E117/D117)-1)","v":""}]
[null,null,null,null,null,{"$f":"E118-C118","v":0},{"$f":"IF(C118=0,\"\",(E118/C118)-1)","v":""},{"$f":"E118-D118","v":0},{"$f":"IF(D118=0,\"\",(E118/D118)-1)","v":""}]
[null,null,null,null,null,{"$f":"E119-C119","v":0},{"$f":"IF(C119=0,\"\",(E119/C119)-1)","v":""},{"$f":"E119-D119","v":0},{"$f":"IF(D119=0,\"\",(E119/D119)-1)","v":""}]
["Total Recoverable OM&A",null,{"$f":"C113-SUM(C115:C119)","v":4737725},{"$f":"D113-SUM(D115:D119)","v":4756256.97},5049500,311775,{"$f":"IF(C120=0,\"\",(E120/C120)-1)","v":6.5806900991509654E-2},293243.03000000026,{"$f":"IF(D120=0,\"\",(E120/D120)-1)","v":6.165416037224758E-2}]
[]
["1 Account 6205 - Donations is generally non-recoverable.  However, the sub-account LEAP funding of account 6205 is generally recoverable."]
[]
[]
["Note:"]
[]
[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."]

{"sheet":"App.2-K_Employee Costs","index":40,"n_rows":92,"n_cols":9,"rows_kept":92,"cut":false,"hidden":false,"merged":[[37,0,37,8],[43,0,43,8],[9,0,9,8],[73,0,73,8],[79,0,79,8],[49,0,49,8],[55,0,55,8],[61,0,61,8],[67,0,67,8],[8,0,8,8],[13,0,13,8],[19,0,19,8],[25,0,25,8],[31,0,31,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB2012-0176"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Board-Approved)\"","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2010 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2011 Actuals"},"2012 Actuals","2012 Actuals",{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS"]
["Number of Employees (FTEs including Part-Time)1"]
["Executive",10]
["Management",8,6.5,8,9,8,8,10,10]
["Non-Union"]
["Union",30,30.5,29,25,{"$f":"(24+23)/2","v":23.5},{"$f":"(24+23)/2","v":23.5},25,26]
["Total",{"$f":"SUM(B15:B18)","v":48},37,37,34,31.5,{"$f":"SUM(G15:G18)","v":31.5},35,36]
["Number of Part-Time Employees"]
["Executive"]
["Management"]
["Non-Union"]
["Union"]
["Total",{"$f":"SUM(B21:B24)","v":0},0,0,0,null,null,0,0]
["Total Salary and Wages"]
["Executive"]
["Management",null,709268,774942,947806,{"$f":"+'[7]excl executive'!Y11+'[7]excl executive'!Y27","v":992295.84999999986},992295.84999999986,1001627,1035133]
["Non-Union"]
["Union",null,1893975,1677232,1496630,{"$f":"+[7]union!AG58","v":1328884.6000000003},1328884.6000000003,1460874,1573067]
["Total",{"$f":"SUM(B27:B30)","v":0},2603243,2452174,2444436,{"$f":"SUM(F27:F30)","v":2321180.4500000002},2321180.4500000002,2462501,2608200]
["Current Benefits"]
["Executive"]
["Management",null,133805,156760,192918,{"$f":"+'[7]excl executive'!U6+'[7]Supplemental information'!G3+'[7]Supplemental information'!G13+'[7]Supplemental information'!G18+'[7]Supplemental information'!G23+'[7]Supplemental information'!G28+'[7]Supplemental information'!G33-'[7]Supplemental information'!M17-'[7]Supplemental information'!M26","v":224296.32759927632},224296.32759927632,245864,244009]
["Non-Union"]
["Union",null,390120,388003,346338,{"$f":"+'[7]Supplemental information'!G4+'[7]Supplemental information'!G14+'[7]Supplemental information'!G19+'[7]Supplemental information'!G24+'[7]Supplemental information'!G29+'[7]Supplemental information'!G34","v":318631.97240072378},318631.97240072378,378525,411707]
["Total",{"$f":"SUM(B33:B36)","v":0},523925,544763,539256,{"$f":"SUM(F34:F36)","v":542928.30000000005},542928.30000000005,624389,655716]
["Accrued Pension and Post-Retirement Benefits"]
["Executive"]
["Management",null,-773,791,-773,{"$f":"+F43*(0.0909090909090909)","v":-336.36363636363637},{"$f":"+G43*(0.0909090909090909)","v":-336.36363636363632},-342,-383]
["Non-Union",null,-7473,7651,-7984,{"$f":"+F43*(0.787878787878788)","v":-2915.151515151515},{"$f":"+G43*(0.787878787878788)","v":-2915.1515151515155},-3532,-3947]
["Union",null,-3865,3957,-2833,{"$f":"+F43*(0.121212121212121)","v":-448.4848484848485},{"$f":"+G43*(0.121212121212121)","v":-448.4848484848477},-1253,-1403]
["Total",{"$f":"SUM(B39:B42)","v":0},-12111,12399,-11590,{"$f":"331464-335164","v":-3700},{"$f":"331464-335164","v":-3700},-5127,-5733]
["Total Benefits (Current + Accrued)"]
["Executive",{"$f":"B33+B39","v":0},0,0,0,null,null,0,0]
["Management",0,133032,157551,192145,223959.96396291268,{"$f":"G34+G40","v":223959.96396291268},245522,243626]
["Non-Union",0,-7473,7651,-7984,-2915.151515151515,{"$f":"G35+G41","v":-2915.1515151515155},-3532,-3947]
["Union",0,386255,391960,343505,318183.48755223892,{"$f":"G36+G42","v":318183.48755223892},377272,410304]
["Total",0,511814,557162,527666,539228.30000000005,{"$f":"G37+G43","v":539228.30000000005},619262,649983]
["Total Compensation (Salary, Wages, & Benefits)"]
["Executive",{"$f":"B27+B45","v":0},0,0,0,null,null,0,0]
["Management",0,842300,932493,1139951,1216255.8139629127,{"$f":"G28+G46","v":1216255.8139629127},1247149,1278759]
["Non-Union",0,-7473,7651,-7984,-2915.151515151515,{"$f":"G29+G47","v":-2915.1515151515155},-3532,-3947]
["Union",0,2280230,2069192,1840135,1647068.0875522392,{"$f":"G30+G48","v":1647068.0875522392},1838146,1983371]
["Total",0,3115057,3009336,2972102,2860408.75,{"$f":"G31+G49","v":2860408.75},3081763,3258183]
["Compensation - Average Yearly Base Wages"]
["Executive",26246]
["Management",82788,82222,82395,87572,{"$f":"('[7]excl executive'!T11+'[7]excl executive'!T27)/F16","v":100500.95999999999},100500.95999999999,100163,{"$f":"+I28/I16","v":103513.3}]
["Non-Union"]
["Union",53321,52421,52812,54803,{"$f":"+[7]union!AG58/F18","v":56548.280851063842},56548.280851063842,58435,{"$f":"+I30/I18","v":60502.576923076922}]
["Total"]
["Compensation - Average Yearly Overtime"]
["Executive"]
["Management",5474,8208,1854,7036,{"$f":"+'[7]excl executive'!V27/'[7]App.2-K_Employee Costs'!F16","v":2717.6512499999999},2717.6512499999999,2400,2400]
["Non-Union"]
["Union",8240,8705,3659,4197,{"$f":"+([7]union!AA58+[7]union!AB58)/'[7]App.2-K_Employee Costs'!F18","v":2405.4880851063831},2405.4880851063831,3000,3000]
["Total",null,null,null,null,null,null,"."]
["Compensation - Average Yearly Incentive Pay"]
["Executive",4501]
["Management",4925,7372,10233,6800,{"$f":"+('[7]excl executive'!X11+'[7]excl executive'!X27)/'[7]App.2-K_Employee Costs'!F16","v":11479.375},11479.375,8000,8000]
["Non-Union"]
["Union"]
["Total"]
["Compensation - Average Yearly Benefits"]
["Executive",2503]
["Management",12903,20585,19595,21435,{"$f":"+F34/F16","v":28037.04094990954},28037.04094990954,24586,24401]
["Non-Union"]
["Union",9015,12791,13379,13854,{"$f":"+F36/F18","v":13558.807336201013},13558.807336201013,15141,15835]
["Total"]
[]
["Total Compensation",{"$f":"SUM(B51:B54)","v":0},3115057,3009336,2972102,{"$f":"SUM(F51:F54)","v":2860408.75},2860408.75,3081763,3258183]
["Total Compensation Capitalized (CGAAP)",null,1199688,933294,1087684,1305041,1305041,1290843]
["Total Compensation Charged to OM&A (CGAAP)",{"$f":"B81-B82","v":0},{"$f":"C81-C82","v":1915369},{"$f":"D81-D82","v":2076042},{"$f":"E81-E82","v":1884418},{"$f":"F81-F82","v":1555367.75},1555367.75,{"$f":"H81-H82","v":1790920}]
[]
["Total Compensation Capitalized (MIFRS)",null,null,null,null,null,683330,784502,813279]
["Total Compensation Charged to OM&A (MIFRS)",null,null,null,{"$f":"E81-E85","v":2972102},{"$f":"F81-F85","v":2860408.75},{"$f":"G81-G85","v":2177078.75},{"$f":"H81-H85","v":2297261},{"$f":"I81-I85","v":2444904}]
[]
[]
["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-OB_Debt Instruments 2013","index":41,"n_rows":35,"n_cols":11,"rows_kept":35,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[5]LDC Info'!$E$18","v":"EB2012-0176"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Consolidated Loan","CIBC","Third-Party","Fixed Rate","2007-06-28",15,3926344,6.13E-2,251224]
[2,"Building Loan","CIBC","Third-Party","Fixed Rate","2007-07-01",20,2135269,6.1800000000000001E-2,134612]
[3,"Smart Meter Loan","CIBC","Third-Party","Fixed Rate","2011-06-30",13.5,2918771,5.0299999999999997E-2,151534]
[4,"Shareholders' Notes","Shareholders","Affiliated","Fixed Rate","2002-02-01","no term",5260461,4.0300000000000002E-2,211997]
[5,null,null,null,null,null,null,null,null,{"$f":"H20*I20","v":0}]
[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,{"$f":"SUM(H16:H27)","v":14240845},{"$f":"IF(H29=0,\"\",J29/H29)","v":5.2620964556527372E-2},{"$f":"SUM(J16:J27)","v":749367}]
[]
["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."]