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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Version",3]
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[null,null,null,null,null,"Utility Name   ","Westario Power Inc."]
[]
[null,null,null,null,null,"Service Territory"]
[]
[null,null,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,"Company Name"]
[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,1,"Algoma Power Inc."]
[null,null,null,null,null,"Name and Title","Lisa Milne, President and CEO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"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,3,"Attawapiskat Power Corporation"]
[null,null,null,null,null,"Phone Number   ","519-507-6666 x-216",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"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,5,"Brant County Power"]
[null,null,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,6,"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,7,"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,8,"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,9,"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,10,"Centre Wellington Hydro 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,11,"Chapleau Public Utilities 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,12,"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,13,"Cooperative Hydro Embrun 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,14,"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,15,"Enersource Hydro Mississauga 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,16,"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,17,"ENWIN Utilities 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,18,"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,19,"Espanola Regional Hydro Distribution 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,20,"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,21,"Festival 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,22,"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,23,"Fort Frances 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,24,"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,25,"Grimsby 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,26,"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,27,"Haldimand County 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,28,"Halton Hills 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,29,"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,30,"Horizon Utilities 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,31,"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,32,"Hydro Hawkesbury 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,33,"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,34,"Hydro One 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,35,"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,36,"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,37,"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,38,"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,39,"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,40,"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,41,"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,42,"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,43,"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,44,"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,45,"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,46,"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,47,"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,48,"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,49,"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,50,"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,51,"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,52,"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,53,"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,54,"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,55,"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,56,"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,57,"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,58,"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,59,"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,60,"PowerStream Inc. - Barrie"]
[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,61,"PowerStream Inc. - South"]
[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,62,"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,63,"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,64,"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,65,"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,66,"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,67,"Thunder Bay Hydro Electricity 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,68,"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,69,"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,70,"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,71,"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,72,"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,73,"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,74,"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,75,"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,76,"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,77,"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,78,"Woodstock Hydro Services Inc."]

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[null,null,null,"1. Info",null,null,null,null,"6. Taxes_PILs"]
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[null,null,null,"2. Table of Contents",null,null,null,null,"7. Cost_of_Capital"]
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[null,null,null,"3. Data_Input_Sheet",null,null,null,null,"8. Rev_Def_Suff"]
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[null,null,null,"4. Rate_Base",null,null,null,null,"9. Rev_Reqt"]
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[null,null,null,"5. Utility Income"]
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["Notes:"]
["(1)","Pale green cells represent inputs"]
["(2)","Pale green boxes at the bottom of each page are for additional notes"]
["(3)","Pale yellow cells represent drop-down lists"]
["(4)","Please note that this model uses MACROS.  Before starting, please ensure that macros have been enabled."]
["(5)","Completed versions of the Revenue Requirement Work Form are required to be filed in working Microsoft Excel format."]

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[null,"Data Input (1)"]
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[null,null,null,null,"Initial Application",null,"(2)",null,{"$f":"IF(ISBLANK(M12),\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,"Supplementary Interrogatory Responses",null,"(6)",null,{"$f":"IF(ISBLANK(M12),\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,"Per Board Decision"]
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[null,1,"Rate Base"]
[null,null,"   Gross Fixed Assets (average)",null,{"$f":"+(50057765+58218384)/2","v":54138074.5},null,null,null,-685259,null,null,null,{"$f":"IF(ISBLANK(E16),0,E16+I16)","v":53452815.5},null,null,null,{"$f":"+((52717692+57406732)/2)-M16","v":1609396.5},null,null,null,{"$f":"IF(ISBLANK(E16),\"\",E16+I16+Q16)","v":55062212}]
[null,null,"   Accumulated Depreciation (average)",null,{"$f":"+(-18065895-20308840)/2","v":-19187367.5},null,"(5)",null,23129,null,null,null,{"$f":"IF(ISBLANK(E17),0,E17+I17)","v":-19164238.5},null,null,null,{"$f":"+((-18757895-20186224)/2)-M17","v":-307821},null,null,null,{"$f":"IF(ISBLANK(E17),\"\",E17+I17+Q17)","v":-19472059.5}]
[null,null,"Allowance for Working Capital:"]
[null,null,"   Controllable Expenses",null,6325500,null,null,null,14200,null,null,null,{"$f":"IF(ISBLANK(E19),0,E19+I19)","v":6339700},null,null,null,-150000,null,null,null,{"$f":"IF(ISBLANK(E19),\"\",E19+I19+Q19)","v":6189700}]
[null,null,"   Cost of Power",null,45548250,null,null,null,{"$f":"45037744-45548250","v":-510506},null,null,null,{"$f":"IF(ISBLANK(E20),0,E20+I20)","v":45037744},null,null,null,{"$f":"46149157-M20","v":1111413},null,null,null,{"$f":"IF(ISBLANK(E20),\"\",E20+I20+Q20)","v":46149157}]
[null,null,"   Working Capital Rate (%)",null,0.13,null,"(9)",null,null,null,null,null,{"$f":"IF(ISBLANK(E21),0,E21)","v":0.13},null,"(9)",null,null,null,null,null,0.12,null,"(9)"]
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[null,2,"Utility Income"]
[null,null,"Operating Revenues:"]
[null,null,"   Distribution Revenue at Current Rates",null,8939434,null,null,null,{"$f":"IF(ISBLANK(M25),\"\",IF(ISBLANK(E25),\"\",M25-E25))","v":0},null,null,null,8939434,null,null,null,{"$f":"IF(ISBLANK(U25),\"\",IF(ISBLANK(M25),\"\",U25-M25))","v":35774},null,null,null,8975208]
[null,null,"   Distribution Revenue at Proposed Rates",null,9926660,null,null,null,{"$f":"IF(ISBLANK(M26),\"\",IF(ISBLANK(E26),\"\",M26-E26))","v":-235857},null,null,null,9690803,null,null,null,{"$f":"IF(ISBLANK(U26),\"\",IF(ISBLANK(M26),\"\",U26-M26))","v":-59222},null,null,null,9631581]
[null,null,"   Other Revenue:"]
[null,null,"      Specific Service Charges",null,{"$f":"+E33-E29-E31","v":436418},null,null,null,{"$f":"IF(ISBLANK(M28),\"\",IF(ISBLANK(E28),\"\",M28-E28))","v":0},null,null,null,436418,null,null,null,{"$f":"IF(ISBLANK(U28),\"\",IF(ISBLANK(M28),\"\",U28-M28))","v":0},null,null,null,{"$f":"+M28","v":436418}]
[null,null,"      Late Payment Charges",null,89685,null,null,null,{"$f":"IF(ISBLANK(M29),\"\",IF(ISBLANK(E29),\"\",M29-E29))","v":0},null,null,null,89685,null,null,null,{"$f":"IF(ISBLANK(U29),\"\",IF(ISBLANK(M29),\"\",U29-M29))","v":0},null,null,null,{"$f":"+M29","v":89685}]
[null,null,"      Other Distribution Revenue",null,null,null,null,null,{"$f":"IF(ISBLANK(M30),\"\",IF(ISBLANK(E30),\"\",M30-E30))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U30),\"\",IF(ISBLANK(M30),\"\",U30-M30))","v":""},null,null,null,0]
[null,null,"      Other Income and Deductions",null,126938,null,null,null,{"$f":"IF(ISBLANK(M31),\"\",IF(ISBLANK(E31),\"\",M31-E31))","v":0},null,null,null,126938,null,null,null,{"$f":"IF(ISBLANK(U31),\"\",IF(ISBLANK(M31),\"\",U31-M31))","v":0},null,null,null,126938]
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[null,null,null,"Total Revenue Offsets",653041,null,"(7)",null,{"$f":"IF(ISBLANK(M33),\"\",IF(ISBLANK(E33),\"\",M33-E33))","v":0},null,null,null,653041,null,null,null,{"$f":"IF(ISBLANK(U33),\"\",IF(ISBLANK(M33),\"\",U33-M33))","v":0},null,null,null,653041]
[]
[null,null,"Operating Expenses:"]
[null,null,"   OM+A Expenses",null,6292500,null,null,null,14200,null,null,null,{"$f":"IF(ISBLANK(E36),\"\",E36+I36)","v":6306700},null,null,null,-150000,null,null,null,{"$f":"IF(ISBLANK(E36),\"\",E36+I36+Q36)","v":6156700}]
[null,null,"   Depreciation/Amortization",null,{"$f":"1495814-116677","v":1379137},null,"(10)",null,-43677,null,null,null,{"$f":"IF(ISBLANK(E37),\"\",E37+I37)","v":1335460},null,null,null,{"$f":"1343824-M37","v":8364},null,null,null,{"$f":"IF(ISBLANK(E37),\"\",E37+I37+Q37)","v":1343824}]
[null,null,"   Property taxes",null,33000,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E38),\"\",E38+I38)","v":33000},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E38),\"\",E38+I38+Q38)","v":33000}]
[null,null,"   Capital taxes",null,{"$f":"IF(ISBLANK(E48),\"\",E48)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M48),\"\",M48)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U48),\"\",U48)","v":""}]
[null,null,"   Other expenses",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E40),\"\",E40+I40)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(E40),\"\",E40+I40+Q40)","v":""}]
[]
[null,3,"Taxes/PILs"]
[null,null,"Taxable Income:"]
[null,null,null,"Adjustments required to arrive at taxable income",{"$f":"1830121-3377289","v":-1547168},null,"(3)",null,null,null,null,null,{"$f":"1814269-3298926","v":-1484657},null,null,null,null,null,null,null,{"$f":"1822635-3297047","v":-1474412}]
[null,null,"Utility Income Taxes and Rates:"]
[null,null,"   Income taxes (not grossed up)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4586]
[null,null,"   Income taxes (grossed up)",null,{"$f":"IF(ISBLANK(E46),\"\",E46/(1-SUM(E49:E50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M46),\"\",M46/(1-SUM(M49:M50)))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U46),\"\",U46/(1-SUM(U49:U50)))","v":5427.2189349112432}]
[null,null,"   Capital Taxes"]
[null,null,"   Federal tax (%)",null,0.15,null,null,null,null,null,null,null,0.15,null,null,null,null,null,null,null,0.11]
[null,null,"   Provincial tax (%)",null,0.115,null,null,null,null,null,null,null,0.115,null,null,null,null,null,null,null,4.4999999999999998E-2]
[null,null,"Income Tax Credits"]
[null,null,"   "]
[null,4,"Capitalization/Cost of Capital"]
[null,null,"Capital Structure:"]
[null,null,"   Long-term debt Capitalization Ratio (%)",null,0.56000000000000005,null,null,null,null,null,null,null,0.56000000000000005,null,null,null,null,null,null,null,0.56000000000000005]
[null,null,"   Short-term debt Capitalization Ratio (%)",null,0.04,null,"(8)",null,null,null,null,null,0.04,null,"(8)",null,null,null,null,null,0.04,null,"(8)"]
[null,null,"   Common Equity Capitalization Ratio (%)",null,0.4,null,null,null,null,null,null,null,0.4,null,null,null,null,null,null,null,0.4]
[null,null,"   Prefered Shares Capitalization Ratio (%)"]
[null,null,null,null,{"$f":"SUM(E55:E58)","v":1},null,null,null,null,null,null,null,{"$f":"SUM(M55:M58)","v":1},null,null,null,null,null,null,null,{"$f":"SUM(U55:U58)","v":1}]
[null,null,null,null,{"$f":"IF(ISBLANK(E57),\"\",IF(SUM(E55:E58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(M57),\"\",IF(SUM(M55:M58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(U57),\"\",IF(SUM(U55:U58)=100%,\"\",\"Capital Structure must total 100%\"))","v":""}]
[null,null,"Cost of Capital"]
[null,null,"   Long-term debt Cost Rate (%)",null,5.79E-2,null,null,null,null,null,null,null,5.2600000000000001E-2,null,null,null,null,null,null,null,5.2999999999999999E-2]
[null,null,"   Short-term debt Cost Rate (%)",null,2.0799999999999999E-2,null,null,null,null,null,null,null,2.0799999999999999E-2,null,null,null,null,null,null,null,2.07E-2]
[null,null,"   Common Equity Cost Rate (%)",null,9.1200000000000003E-2,null,null,null,null,null,null,null,8.9300000000000004E-2,null,null,null,null,null,null,null,8.9800000000000005E-2]
[null,null,"   Prefered Shares Cost Rate (%)"]
[]
[null,null,null,"Adjustment to Return on Rate Base associated with Deferred PP&E balance as a result of transition from CGAAP to MIFRS ($)",-32530,null,"(11)",null,{"$f":"IF(ISBLANK(M67),\"\",IF(ISBLANK(E67),\"\",M67-E67))","v":-2979},null,null,null,-35509,null,"(11)",null,{"$f":"IF(ISBLANK(U67),\"\",IF(ISBLANK(M67),\"\",U67-M67))","v":-215},null,null,null,-35724,null,"(11)"]
[]
["Notes:"]
[null,"General","Data inputs are required on Sheets 3. Data from Sheet 3 will automatically complete calculations on sheets 4 through 9 (Rate Base through Revenue Requirement).  Sheets 4 through 9 do not require any inputs except for notes that the Applicant may wish to enter to support the results.  Pale green cells are available on sheets 4 through 9 to enter both footnotes beside key cells and the related text for the notes at the bottom of each sheet."]
[null,"(1)","All inputs are in dollars ($) except where inputs are individually identified as percentages (%)"]
[null,"(2)","Data in column E is for Application as originally filed.  For updated revenue requirement as a result of interrogatory responses, technical or settlement conferences, etc., use colimn M and Adjustments in column I"]
[null,"(3)","Net of addbacks and deductions to arrive at taxable income."]
[null,"(4)","Average of Gross Fixed Assets at beginning and end of the Test Year"]
[null,"(5)","Average of Accumulated Depreciation at the beginning and end of the Test Year.  Enter as a negative amount."]
[null,"(6)","Select option from drop-down list by clicking on cell M10.  This column allows for the application update reflecting the end of discovery or Argument-in-Chief.  Also, the outcome of any Settlement Process can be reflected."]
[null,"(7)","Input total revenue offsets for deriving the base revenue requirement from the service revenue requirement"]
[null,"(8)","4.0% unless an Applicant has proposed or been approved for another amount."]
[null,"(9)","Starting with 2013, default Working Capital Allowance factor is 13% (of Cost of Power plus controllable expenses).  Alternatively, WCA factor based on lead-lag study or approved WCA factor for another distributor, with supporting rationale."]
[]
[null,"(10)","Depreciation Expense should include the adjustment resulting from the amortization of the deferred PP&E balance as shown on Appendix 2-EA or Appendix 2-EB  of the Chapter 2 Appendices to the Filing Requirements."]
[null,"(11)","Adjustment should include the adjustment to the return on rate base associated with deferred PP&E balance as shown on Appendix 2-EA or Appendix 2-EB of the Chapter 2 Appendices to the Filing Requirements."]

{"sheet":"4. Rate_Base","index":3,"n_rows":35,"n_cols":23,"rows_kept":35,"cut":false,"hidden":false,"merged":[[2,2,2,6],[3,2,3,6],[0,2,0,10],[1,2,1,22],[32,1,32,22],[17,6,18,6],[17,10,18,10],[17,22,18,22],[17,3,18,3],[21,3,21,22],[17,14,18,14],[17,18,18,18],[33,3,33,22],[34,3,34,22],[35,3,35,22],[40,3,40,22],[41,3,41,22],[36,3,36,22],[37,3,37,22],[38,3,38,22],[39,3,39,22]]}
[]
[]
[]
[]
[]
[null,"Rate Base and Working Capital"]
[]
[]
[]
[null,null,null,"Rate Base"]
[null,"Line No.",null,"Particulars",null,null,"Initial Application",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!I12)","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\" \",'3. Data_Input_Sheet'!M12)","v":"Supplementary Interrogatory Responses"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!Q12),\"\",'3. Data_Input_Sheet'!Q12)","v":"Adjustments"},null,null,null,{"$f":"'3. Data_Input_Sheet'!U12","v":"Per Board Decision"}]
[]
[null,1,null,"Gross Fixed Assets (average)","(3)",null,{"$f":"'3. Data_Input_Sheet'!E16","v":54138074.5},null,null,null,{"$f":"'3. Data_Input_Sheet'!I16","v":-685259},null,null,null,{"$f":"G13+K13","v":53452815.5},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q16","v":1609396.5},null,null,null,{"$f":"G13+K13+S13","v":55062212}]
[null,2,null,"Accumulated Depreciation (average)","(3)",null,{"$f":"'3. Data_Input_Sheet'!E17","v":-19187367.5},null,null,null,{"$f":"'3. Data_Input_Sheet'!I17","v":23129},null,null,null,{"$f":"G14+K14","v":-19164238.5},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q17","v":-307821},null,null,null,{"$f":"G14+K14+S14","v":-19472059.5}]
[null,3,null,"Net Fixed Assets (average)","(3)",null,{"$f":"SUM(G13:G14)","v":34950707},null,null,null,{"$f":"SUM(K13:K14)","v":-662130},null,null,null,{"$f":"SUM(O13:O14)","v":34288577},null,null,null,{"$f":"SUM(S13:S14)","v":1301575.5},null,null,null,{"$f":"SUM(W13:W14)","v":35590152.5}]
[]
[null,4,null,"Allowance for Working Capital","(1)",null,{"$f":"G30","v":6743587.5},null,null,null,{"$f":"K30","v":-64519.779999999329},null,null,null,{"$f":"O30","v":6679067.7200000007},null,null,null,{"$f":"S30","v":-398404.88000000082},null,null,null,{"$f":"W30","v":6280662.8399999999}]
[null,null,null,"Total Rate Base",null,null,{"$f":"G17+G15","v":41694294.5},null,null,null,{"$f":"K17+K15","v":-726649.77999999933},null,null,null,{"$f":"O17+O15","v":40967644.719999999},null,null,null,{"$f":"S17+S15","v":903170.61999999918},null,null,null,{"$f":"W15+W17","v":41870815.340000004}]
[null,5]
[null,null,null,"Allowance for Working Capital - Derivation"]
[]
[null,null,"(1)"]
[]
[null,6,null,"Controllable Expenses",null,null,{"$f":"'3. Data_Input_Sheet'!E19","v":6325500},null,null,null,{"$f":"'3. Data_Input_Sheet'!I19","v":14200},null,null,null,{"$f":"G24+K24","v":6339700},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q19","v":-150000},null,null,null,{"$f":"G24+K24+S24","v":6189700}]
[null,7,null,"Cost of Power",null,null,{"$f":"'3. Data_Input_Sheet'!E20","v":45548250},null,null,null,{"$f":"'3. Data_Input_Sheet'!I20","v":-510506},null,null,null,{"$f":"G25+K25","v":45037744},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q20","v":1111413},null,null,null,{"$f":"G25+K25+S25","v":46149157}]
[null,8,null,"Working Capital Base",null,null,{"$f":"SUM(G24:G25)","v":51873750},null,null,null,{"$f":"K24+K25","v":-496306},null,null,null,{"$f":"SUM(O24:O25)","v":51377444},null,null,null,{"$f":"S24+S25","v":961413},null,null,null,{"$f":"SUM(W24:W25)","v":52338857}]
[]
[null,9,null,"Working Capital Rate % ","(2)",null,{"$f":"'3. Data_Input_Sheet'!E21","v":0.13},null,null,null,{"$f":"O28-G28","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M21","v":0.13},null,null,null,{"$f":"W28-O28","v":-1.0000000000000009E-2},null,null,null,{"$f":"'3. Data_Input_Sheet'!U21","v":0.12}]
[]
[null,10,null,"Working Capital Allowance",null,null,{"$f":"G26*G28","v":6743587.5},null,null,null,{"$f":"O30-G30","v":-64519.779999999329},null,null,null,{"$f":"O26*O28","v":6679067.7200000007},null,null,null,{"$f":"W30-O30","v":-398404.88000000082},null,null,null,{"$f":"W26*W28","v":6280662.8399999999}]
[]
[]
[null,"Notes"]
[null,"(2)",null,"Some Applicants may have a unique rate as a result of a lead-lag study.  Default rate for 2013 cost of service applications is 13%."]
[null,"(3)",null,"Average of opening and closing balances for the year."]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Utility Income"]
[]
[null,"Line No.",null,"Particulars                                ",null,"Initial Application   ",null,null,null,{"$f":"IF(N13=\"\",\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Supplementary Interrogatory Responses"},null,null,null,{"$f":"IF(N13=\"\",\"\",\"Adjustments\")","v":"Adjustments"},null,null,null,{"$f":"'3. Data_Input_Sheet'!U12","v":"Per Board Decision"}]
[]
[null,null,null,"Operating Revenues:"]
[null,1,null,"Distribution Revenue (at Proposed Rates)",null,{"$f":"'3. Data_Input_Sheet'!E26","v":9926660},null,null,null,{"$f":"N16-F16","v":-235857},null,null,null,{"$f":"'3. Data_Input_Sheet'!M26","v":9690803},null,null,null,{"$f":"V16-N16","v":-59222},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U26),'5. Utility Income'!N16,'3. Data_Input_Sheet'!U26)","v":9631581}]
[null,2,null,"Other Revenue","(1)",{"$f":"F50","v":653041},null,null,null,{"$f":"N17-F17","v":0},null,null,null,{"$f":"N50","v":653041},null,null,null,{"$f":"V17-N17","v":0},null,null,null,{"$f":"V50","v":653041}]
[null,null,null,null,null,{"$f":"SUM(F16:F17)","v":10579701},null,null,null,{"$f":"SUM(J16:J17)","v":-235857},null,null,null,{"$f":"SUM(N16:N17)","v":10343844},null,null,null,{"$f":"SUM(R16:R17)","v":-59222},null,null,null,{"$f":"SUM(V16:V17)","v":10284622}]
[null,3,null,"Total Operating Revenues"]
[]
[null,null,null,"Operating Expenses:"]
[null,4,null,"OM+A Expenses",null,{"$f":"'3. Data_Input_Sheet'!E36","v":6292500},null,null,null,{"$f":"'3. Data_Input_Sheet'!I36","v":14200},null,null,null,{"$f":"'3. Data_Input_Sheet'!M36","v":6306700},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q36","v":-150000},null,null,null,{"$f":"'3. Data_Input_Sheet'!U36","v":6156700}]
[null,5,null,"Depreciation/Amortization",null,{"$f":"'3. Data_Input_Sheet'!E37","v":1379137},null,null,null,{"$f":"'3. Data_Input_Sheet'!I37","v":-43677},null,null,null,{"$f":"'3. Data_Input_Sheet'!M37","v":1335460},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q37","v":8364},null,null,null,{"$f":"'3. Data_Input_Sheet'!U37","v":1343824}]
[null,6,null,"Property taxes",null,{"$f":"'3. Data_Input_Sheet'!E38","v":33000},null,null,null,{"$f":"'3. Data_Input_Sheet'!I38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M38","v":33000},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q38","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U38","v":33000}]
[null,7,null,"Capital taxes",null,{"$f":"'6. Taxes_PILs'!G25","v":0},null,null,null,{"$f":"N25-F25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K25","v":0},null,null,null,{"$f":"V25-N25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!O25","v":0}]
[null,8,null,"Other expense",null,{"$f":"'3. Data_Input_Sheet'!E40","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I40","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M40","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q40","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!U40","v":""}]
[null,null,null,null,null,{"$f":"SUM(F22:F26)","v":7704637},null,null,null,{"$f":"SUM(J22:J26)","v":-29477},null,null,null,{"$f":"SUM(N22:N26)","v":7675160},null,null,null,{"$f":"SUM(R22:R26)","v":-141636},null,null,null,{"$f":"SUM(V22:V26)","v":7533524}]
[null,9,null,"Subtotal (lines 4 to 8)"]
[]
[null,10,null,"Deemed Interest Expense",null,{"$f":"'7. Cost_of_Capital'!P19","v":1386585.4578920002},null,null,null,{"$f":"N30-F30","v":-145757.43461264018},null,null,null,{"$f":"'7. Cost_of_Capital'!P35","v":1240828.02327936},null,null,null,{"$f":"V30-N30","v":36566.811113359872},null,null,null,{"$f":"'7. Cost_of_Capital'!P51","v":1277394.8343927199}]
[]
[null,11,null,"Total Expenses (lines 9 to 10)",null,{"$f":"F27+F30","v":9091222.4578920007},null,null,null,{"$f":"J30+J27","v":-175234.43461264018},null,null,null,{"$f":"N30+N27","v":8915988.0232793596},null,null,null,{"$f":"R30+R27","v":-105069.18888664013},null,null,null,{"$f":"V27+V30","v":8810918.834392719}]
[]
[null,12,null,"Adjustment to Return on Rate Base associated with Deferred PP&E balance as a result of transition from CGAAP to MIFRS",null,{"$f":"'3. Data_Input_Sheet'!E67","v":-32530},null,null,null,{"$f":"N34-F34","v":-2979},null,null,null,{"$f":"'3. Data_Input_Sheet'!M67","v":-35509},null,null,null,{"$f":"V34-N34","v":-215},null,null,null,{"$f":"'3. Data_Input_Sheet'!U67","v":-35724}]
[]
[null,13,null,"Utility income before income taxes",null,{"$f":"F18-(F32+F34)","v":1521008.5421079993},null,null,null,{"$f":"J18-(J32+J34)","v":-57643.56538735982},null,null,null,{"$f":"N18-(N32+N34)","v":1463364.9767206404},null,null,null,{"$f":"R18-(R32+R34)","v":46062.188886640128},null,null,null,{"$f":"V18-(V32+V34)","v":1509427.165607281}]
[null,null,null,null,null,{"$f":"'6. Taxes_PILs'!G31","v":0},null,null,null,{"$f":"N37-F37","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K31","v":0},null,null,null,{"$f":"V37-N37","v":5427.2189349112432},null,null,null,{"$f":"IF('6. Taxes_PILs'!O31=0,N37,'6. Taxes_PILs'!O31)","v":5427.2189349112432}]
[null,14,null,"Income taxes (grossed-up)"]
[null,null,null,null,null,{"$f":"F36-F37","v":1521008.5421079993},null,null,null,{"$f":"J36-J37","v":-57643.56538735982},null,null,null,{"$f":"N36-N37","v":1463364.9767206404},null,null,null,{"$f":"R36-R37","v":40634.969951728883},null,null,null,{"$f":"V36-V37","v":1503999.9466723697}]
[null,15,null,"Utility net income"]
[]
[]
[]
[null,"Notes"]
[]
[null,"(1)",null,"  Specific Service Charges",null,{"$f":"'3. Data_Input_Sheet'!E28","v":436418},null,null,null,{"$f":"'3. Data_Input_Sheet'!I28","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M28","v":436418},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q28","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U28),N46,'3. Data_Input_Sheet'!U28)","v":436418}]
[null,null,null,"  Late Payment Charges",null,{"$f":"'3. Data_Input_Sheet'!E29","v":89685},null,null,null,{"$f":"'3. Data_Input_Sheet'!I29","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M29","v":89685},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q29","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U29),N47,'3. Data_Input_Sheet'!U29)","v":89685}]
[null,null,null,"  Other Distribution Revenue",null,{"$f":"'3. Data_Input_Sheet'!E30","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!I30","v":""},null,null,null,{"$f":"'3. Data_Input_Sheet'!M30","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q30","v":""},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U30),N48,'3. Data_Input_Sheet'!U30)","v":0}]
[null,null,null,"  Other Income and Deductions",null,{"$f":"'3. Data_Input_Sheet'!E31","v":126938},null,null,null,{"$f":"'3. Data_Input_Sheet'!I31","v":0},null,null,null,{"$f":"'3. Data_Input_Sheet'!M31","v":126938},null,null,null,{"$f":"'3. Data_Input_Sheet'!Q31","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U31),N49,'3. Data_Input_Sheet'!U31)","v":126938}]
[null,null,null,null,null,{"$f":"SUM(F46:F49)","v":653041},null,null,null,{"$f":"SUM(J46:J49)","v":0},null,null,null,{"$f":"SUM(N46:N49)","v":653041},null,null,null,{"$f":"SUM(R46:R49)","v":0},null,null,null,{"$f":"SUM(V46:V49)","v":653041}]
[null,null,null,"Total Revenue Offsets"]

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[]
[]
[]
[]
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[null,"Taxes/PILs"]
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[null,"Line No.",null,"Particulars ",null,null,"Application",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Supplementary Interrogatory Responses"},null,null,null,{"$f":"'3. Data_Input_Sheet'!U12","v":"Per Board Decision"}]
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[null,null,null,"Determination of Taxable Income"]
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[null,1,null,"Utility net income before taxes",null,null,{"$f":"'7. Cost_of_Capital'!P22","v":1521007.8633600001},null,null,null,{"$f":"'7. Cost_of_Capital'!P38","v":1463364.2693984001},null,null,null,{"$f":"'7. Cost_of_Capital'!P54","v":1503999.6870128002}]
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[null,2,null,"Adjustments required to arrive at taxable utility income",null,null,{"$f":"'3. Data_Input_Sheet'!E44","v":-1547168},null,null,null,{"$f":"'3. Data_Input_Sheet'!M44","v":-1484657},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),G18,'3. Data_Input_Sheet'!U44)","v":-1474412}]
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[null,3,null,"Taxable income",null,null,{"$f":"G16+G18","v":-26160.136639999924},null,null,null,{"$f":"K16+K18","v":-21292.730601599906},null,null,null,{"$f":"O16+O18","v":29587.687012800248}]
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[null,null,null,"Calculation of Utility income Taxes"]
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[null,4,null,"Income taxes",null,null,{"$f":"'3. Data_Input_Sheet'!E46","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M46),'6. Taxes_PILs'!G24,'3. Data_Input_Sheet'!M46)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U46),'6. Taxes_PILs'!K24,'3. Data_Input_Sheet'!U46)","v":4586}]
[null,5,null,"Capital taxes",null,null,{"$f":"'3. Data_Input_Sheet'!E48","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M48),'6. Taxes_PILs'!G25,'3. Data_Input_Sheet'!M48)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U48),'6. Taxes_PILs'!K25,'3. Data_Input_Sheet'!U48)","v":0}]
[null,null,null,null,null,null,{"$f":"SUM(G24:G25)","v":0},null,null,null,{"$f":"SUM(K24:K25)","v":0},null,null,null,{"$f":"SUM(O24:O25)","v":4586}]
[null,6,null,"Total taxes"]
[]
[null,7,null,"Gross-up of Income Taxes",null,null,{"$f":"(G24/(1-G41))-G24","v":0},null,null,null,{"$f":"(K24/(1-K41))-K24","v":0},null,null,null,{"$f":"(O24/(1-O41))-O24","v":841.2189349112432}]
[]
[null,8,null,"Grossed-up Income Taxes",null,null,{"$f":"G24+G29","v":0},null,null,null,{"$f":"K24+K29","v":0},null,null,null,{"$f":"O24+O29","v":5427.2189349112432}]
[]
[null,9,null,"PILs / tax Allowance (Grossed-up Income taxes + Capital taxes)",null,null,{"$f":"G26+G29","v":0},null,null,null,{"$f":"K29+K26","v":0},null,null,null,{"$f":"O29+O26","v":5427.2189349112432}]
[]
[null,10,null,"Other tax Credits",null,null,{"$f":"'3. Data_Input_Sheet'!E51","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M51),G35,'3. Data_Input_Sheet'!M51)","v":0},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U51),K35,'3. Data_Input_Sheet'!U51)","v":0}]
[]
[null,null,null,"Tax Rates"]
[]
[null,11,null,"Federal tax (%)",null,null,{"$f":"'3. Data_Input_Sheet'!E49","v":0.15},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M49),G39,'3. Data_Input_Sheet'!M49)","v":0.15},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U49),K39,'3. Data_Input_Sheet'!U49)","v":0.11}]
[null,12,null,"Provincial tax (%)",null,null,{"$f":"'3. Data_Input_Sheet'!E50","v":0.115},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M50),G40,'3. Data_Input_Sheet'!M50)","v":0.115},null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U50),K40,'3. Data_Input_Sheet'!U50)","v":4.4999999999999998E-2}]
[null,13,null,"Total tax rate (%)",null,null,{"$f":"G39+G40","v":0.26500000000000001},null,null,null,{"$f":"K39+K40","v":0.26500000000000001},null,null,null,{"$f":"O39+O40","v":0.155}]
[]
[]
[null,"Notes"]
[null,null,null,"Capital Taxes not applicable after July 1, 2010 (i.e. for 2011 and later test years)"]

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[null,"Capitalization/Cost of Capital"]
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[]
[]
[]
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[null,"Line No.",null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
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[null,null,null,null,null,"Initial Application"]
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[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
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[null,2,null,"  Short-term Debt",null,{"$f":"'3. Data_Input_Sheet'!E56","v":0.04},null,null,null,{"$f":"$J$26*F18","v":1667771.78},null,{"$f":"'3. Data_Input_Sheet'!E63","v":2.0799999999999999E-2},null,null,null,{"$f":"L18*J18","v":34689.653023999999}]
[null,3,null,"Total Debt",null,{"$f":"SUM(F17:F18)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J17:J18)","v":25016576.700000003},null,{"$f":"IF(F19=0,0,SUMPRODUCT(F17:F18,L17:L18)/F19)","v":5.5426666666666659E-2},null,null,null,{"$f":"SUM(P17:P18)","v":1386585.4578920002}]
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[null,null,null,"Equity"]
[null,4,null,"  Common Equity",null,{"$f":"'3. Data_Input_Sheet'!E57","v":0.4},null,null,null,{"$f":"$J$26*F22","v":16677717.800000001},null,{"$f":"'3. Data_Input_Sheet'!E64","v":9.1200000000000003E-2},null,null,null,{"$f":"L22*J22","v":1521007.8633600001}]
[null,5,null,"  Preferred Shares",null,{"$f":"'3. Data_Input_Sheet'!E58","v":0},null,null,null,{"$f":"$J$26*F23","v":0},null,{"$f":"'3. Data_Input_Sheet'!E65","v":0},null,null,null,{"$f":"L23*J23","v":0}]
[null,6,null,"Total Equity",null,{"$f":"SUM(F22:F23)","v":0.4},null,null,null,{"$f":"SUM(J22:J23)","v":16677717.800000001},null,{"$f":"IF(F24=0,0,SUMPRODUCT(F22:F23,L22:L23)/F24)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(P22:P23)","v":1521007.8633600001}]
[]
[null,7,null,"Total",null,{"$f":"SUM(F19,F24)","v":1},null,null,null,{"$f":"'4. Rate_Base'!G18","v":41694294.5},null,{"$f":"(L19*F19)+(L24*F24)","v":6.9736000000000006E-2},null,null,null,{"$f":"P19+P24","v":2907593.3212520005}]
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[]
[null,null,null,null,null,{"$f":"'1. Info'!AC1","v":"Supplementary Interrogatory Responses"}]
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[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
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[null,2,null,"  Short-term Debt",null,{"$f":"'3. Data_Input_Sheet'!M56","v":0.04},null,null,null,{"$f":"$J$42*F34","v":1638705.7888},null,{"$f":"'3. Data_Input_Sheet'!M63","v":2.0799999999999999E-2},null,null,null,{"$f":"L34*J34","v":34085.080407039997}]
[null,3,null,"Total Debt",null,{"$f":"SUM(F33:F34)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J33:J34)","v":24580586.832000002},null,{"$f":"IF(F35=0,0,SUMPRODUCT(F33:F34,L33:L34)/F35)","v":5.0479999999999997E-2},null,null,null,{"$f":"SUM(P33:P34)","v":1240828.02327936}]
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[null,null,null,"Equity"]
[null,4,null,"  Common Equity",null,{"$f":"'3. Data_Input_Sheet'!M57","v":0.4},null,null,null,{"$f":"$J$42*F38","v":16387057.888},null,{"$f":"'3. Data_Input_Sheet'!M64","v":8.9300000000000004E-2},null,null,null,{"$f":"L38*J38","v":1463364.2693984001}]
[null,5,null,"  Preferred Shares",null,{"$f":"'3. Data_Input_Sheet'!M58","v":0},null,null,null,{"$f":"$J$42*F39","v":0},null,{"$f":"'3. Data_Input_Sheet'!M65","v":0},null,null,null,{"$f":"L39*J39","v":0}]
[null,6,null,"Total Equity",null,{"$f":"SUM(F38:F39)","v":0.4},null,null,null,{"$f":"SUM(J38:J39)","v":16387057.888},null,{"$f":"IF(F40=0,0,SUMPRODUCT(F38:F39,L38:L39)/F40)","v":8.9300000000000004E-2},null,null,null,{"$f":"SUM(P38:P39)","v":1463364.2693984001}]
[]
[null,7,null,"Total",null,{"$f":"F35+F40","v":1},null,null,null,{"$f":"'4. Rate_Base'!O18","v":40967644.719999999},null,{"$f":"(L35*F35)+(L40*F40)","v":6.6008000000000011E-2},null,null,null,{"$f":"P35+P40","v":2704192.2926777601}]
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[]
[null,null,null,null,null,"Per Board Decision"]
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[null,null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,null,"Debt"]
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[null,9,null,"  Short-term Debt",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U56),F34,'3. Data_Input_Sheet'!U56)","v":0.04},null,null,null,{"$f":"$J$58*F50","v":1674832.6136000003},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U63),L18,'3. Data_Input_Sheet'!U63)","v":2.07E-2},null,null,null,{"$f":"L50*J50","v":34669.035101520007}]
[null,10,null,"Total Debt",null,{"$f":"SUM(F49:F50)","v":0.60000000000000009},null,null,null,{"$f":"SUM(J49:J50)","v":25122489.204000004},null,{"$f":"IF(F51=0,0,SUMPRODUCT(F49:F50,L49:L50)/F51)","v":5.0846666666666658E-2},null,null,null,{"$f":"SUM(P49:P50)","v":1277394.8343927199}]
[]
[null,null,null,"Equity"]
[null,11,null,"  Common Equity",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U57),F38,'3. Data_Input_Sheet'!U57)","v":0.4},null,null,null,{"$f":"$J$58*F54","v":16748326.136000002},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U64),L22,'3. Data_Input_Sheet'!U64)","v":8.9800000000000005E-2},null,null,null,{"$f":"L54*J54","v":1503999.6870128002}]
[null,12,null,"  Preferred Shares",null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U58),F39,'3. Data_Input_Sheet'!U58)","v":0},null,null,null,{"$f":"$J$58*F55","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U65),L23,'3. Data_Input_Sheet'!U65)","v":0},null,null,null,{"$f":"L55*J55","v":0}]
[null,13,null,"Total Equity",null,{"$f":"SUM(F54:F55)","v":0.4},null,null,null,{"$f":"SUM(J54:J55)","v":16748326.136000002},null,{"$f":"IF(F56=0,0,SUMPRODUCT(F54:F55,L54:L55)/F56)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(P54:P55)","v":1503999.6870128002}]
[]
[null,14,null,"Total",null,{"$f":"F51+F56","v":1},null,null,null,{"$f":"'4. Rate_Base'!W18","v":41870815.340000004},null,{"$f":"(L51*F51)+(L56*F56)","v":6.6428000000000001E-2},null,null,null,{"$f":"P51+P56","v":2781394.5214055199}]
[]
[]
[null,"Notes"]
[null,"(1)",null,{"$f":"'3. Data_Input_Sheet'!C72","v":"Data in column E is for Application as originally filed.  For updated revenue requirement as a result of interrogatory responses, technical or settlement conferences, etc., use colimn M and Adjustments in column I"}]

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[]
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[]
[]
[null,"Revenue Deficiency/Sufficiency"]
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[]
[null,null,null,null,null,"Initial Application",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Supplementary Interrogatory Responses"},null,null,null,{"$f":"'3. Data_Input_Sheet'!U12","v":"Per Board Decision"}]
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[null,"Line No.",null,"Particulars",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates",null,"At Current Approved Rates",null,"At Proposed Rates"]
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[]
[]
[null,1,null,"Revenue Deficiency from Below",null,null,null,{"$f":"F53","v":977793.43525254494},null,null,null,{"$f":"J53","v":743691.32178058429},null,null,null,{"$f":"N53","v":656372.84860905062}]
[null,2,null,"Distribution Revenue",null,{"$f":"'3. Data_Input_Sheet'!E25","v":8939434},null,{"$f":"'3. Data_Input_Sheet'!E26-H19","v":8948866.5647474546},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M25),'3. Data_Input_Sheet'!E25,'3. Data_Input_Sheet'!M25)","v":8939434},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M26),'3. Data_Input_Sheet'!E26-L19,'3. Data_Input_Sheet'!M26-L19)","v":8947111.6782194152},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U25),'3. Data_Input_Sheet'!M25,'3. Data_Input_Sheet'!U25)","v":8975208},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U26),'3. Data_Input_Sheet'!M26-P19,'3. Data_Input_Sheet'!U26-P19)","v":8975208.1513909493}]
[null,3,null,"Other Operating Revenue Offsets - net",null,{"$f":"'5. Utility Income'!F50","v":653041},null,{"$f":"'5. Utility Income'!F50","v":653041},null,{"$f":"'5. Utility Income'!N50","v":653041},null,{"$f":"J21","v":653041},null,{"$f":"'5. Utility Income'!V50","v":653041},null,{"$f":"'5. Utility Income'!V50","v":653041}]
[null,4,null,"Total Revenue",null,{"$f":"SUM(F20:F21)","v":9592475},null,{"$f":"SUM(H19:H21)","v":10579701},null,{"$f":"SUM(J20:J21)","v":9592475},null,{"$f":"SUM(L19:L21)","v":10343844},null,{"$f":"SUM(N20:N21)","v":9628249},null,{"$f":"SUM(P19:P21)","v":10284622}]
[]
[null,5,null,"Operating Expenses",null,{"$f":"'5. Utility Income'!F27","v":7704637},null,{"$f":"'5. Utility Income'!F27","v":7704637},null,{"$f":"'5. Utility Income'!N27","v":7675160},null,{"$f":"'5. Utility Income'!N27","v":7675160},null,{"$f":"'5. Utility Income'!V27","v":7533524},null,{"$f":"'5. Utility Income'!V27","v":7533524}]
[null,6,null,"Deemed Interest Expense",null,{"$f":"'5. Utility Income'!F30","v":1386585.4578920002},null,{"$f":"'5. Utility Income'!F30","v":1386585.4578920002},null,{"$f":"'5. Utility Income'!N30","v":1240828.02327936},null,{"$f":"'5. Utility Income'!N30","v":1240828.02327936},null,{"$f":"'5. Utility Income'!V30","v":1277394.8343927199},null,{"$f":"'5. Utility Income'!V30","v":1277394.8343927199}]
[null,7,null,"Adjustment to Return on Rate Base associated with Deferred PP&E balance as a result of transition from CGAAP to MIFRS",null,{"$f":"'3. Data_Input_Sheet'!E67","v":-32530},"(2)",{"$f":"F26","v":-32530},null,{"$f":"'3. Data_Input_Sheet'!M67","v":-35509},"(2)",{"$f":"J26","v":-35509},null,{"$f":"'3. Data_Input_Sheet'!U67","v":-35724},"(2)",{"$f":"N26","v":-35724}]
[null,8,null,"Total Cost and Expenses",null,{"$f":"SUM(F24:F26)","v":9058692.4578920007},null,{"$f":"SUM(H24:H26)","v":9058692.4578920007},null,{"$f":"SUM(J24:J26)","v":8880479.0232793596},null,{"$f":"SUM(L24:L26)","v":8880479.0232793596},null,{"$f":"SUM(N24:N26)","v":8775194.834392719},null,{"$f":"SUM(P24:P26)","v":8775194.834392719}]
[]
[null,9,null,"Utility Income Before Income Taxes",null,{"$f":"F22-F27","v":533782.54210799932},null,{"$f":"H22-H27","v":1521008.5421079993},null,{"$f":"J22-J27","v":711995.97672064044},null,{"$f":"L22-L27","v":1463364.9767206404},null,{"$f":"N22-N27","v":853054.16560728103},null,{"$f":"P22-P27","v":1509427.165607281}]
[null,null,null,"   "]
[null,10,null,"Tax Adjustments to Accounting               Income per 2013 PILs model",null,{"$f":"'3. Data_Input_Sheet'!E44","v":-1547168},null,{"$f":"'3. Data_Input_Sheet'!E44","v":-1547168},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M44),'3. Data_Input_Sheet'!E44,'3. Data_Input_Sheet'!M44)","v":-1484657},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M44),'3. Data_Input_Sheet'!E44,'3. Data_Input_Sheet'!M44)","v":-1484657},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),'3. Data_Input_Sheet'!M44,'3. Data_Input_Sheet'!U44)","v":-1474412},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U44),'3. Data_Input_Sheet'!M44,'3. Data_Input_Sheet'!U44)","v":-1474412}]
[null,11,null,"Taxable Income",null,{"$f":"SUM(F29:F31)","v":-1013385.4578920007},null,{"$f":"SUM(H29:H31)","v":-26159.457892000675},null,{"$f":"SUM(J29+J31)","v":-772661.02327935956},null,{"$f":"L29+L31","v":-21292.023279359564},null,{"$f":"SUM(N29+N31)","v":-621357.83439271897},null,{"$f":"P29+P31","v":35015.165607281029}]
[]
[null,12,null,"Income Tax Rate",null,{"$f":"'6. Taxes_PILs'!G41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!G41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!K41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!K41","v":0.26500000000000001},null,{"$f":"'6. Taxes_PILs'!O41","v":0.155},null,{"$f":"'6. Taxes_PILs'!O41","v":0.155}]
[null,13,null,"Income Tax on Taxable Income",null,{"$f":"F32*F34","v":-268547.1463413802},null,{"$f":"H32*H34","v":-6932.256341380179},null,{"$f":"J32*J34","v":-204755.17116903031},null,{"$f":"L32*L34","v":-5642.3861690302847},null,{"$f":"N32*N34","v":-96310.464330871444},null,{"$f":"P32*P34","v":5427.3506691285593}]
[null,14,null,"Income Tax Credits",null,{"$f":"'3. Data_Input_Sheet'!E51","v":0},null,{"$f":"'3. Data_Input_Sheet'!E51","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M51),'3. Data_Input_Sheet'!E51,'3. Data_Input_Sheet'!M51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M51),'3. Data_Input_Sheet'!E51,'3. Data_Input_Sheet'!M51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U51),'3. Data_Input_Sheet'!M51,'3. Data_Input_Sheet'!U51)","v":0},null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!U51),'3. Data_Input_Sheet'!M51,'3. Data_Input_Sheet'!U51)","v":0}]
[null,15,null,"Utility Net Income ",null,{"$f":"F29-SUM(F35:F36)","v":802329.68844937952},null,{"$f":"'5. Utility Income'!F39","v":1521008.5421079993},null,{"$f":"J29-SUM(J35:J36)","v":916751.14788967068},null,{"$f":"'5. Utility Income'!N39","v":1463364.9767206404},null,{"$f":"N29-SUM(N35:N36)","v":949364.6299381525},null,{"$f":"'5. Utility Income'!V39","v":1503999.9466723697}]
[]
[null,16,null,"Utility Rate Base",null,{"$f":"'4. Rate_Base'!G18","v":41694294.5},null,{"$f":"'4. Rate_Base'!G18","v":41694294.5},null,{"$f":"'4. Rate_Base'!O18","v":40967644.719999999},null,{"$f":"'4. Rate_Base'!O18","v":40967644.719999999},null,{"$f":"'4. Rate_Base'!W18","v":41870815.340000004},null,{"$f":"'4. Rate_Base'!W18","v":41870815.340000004}]
[]
[null,17,null,"Deemed Equity Portion of Rate Base ",null,{"$f":"'7. Cost_of_Capital'!J24","v":16677717.800000001},null,{"$f":"F41","v":16677717.800000001},null,{"$f":"'7. Cost_of_Capital'!J40","v":16387057.888},null,{"$f":"J41","v":16387057.888},null,{"$f":"'7. Cost_of_Capital'!J56","v":16748326.136000002},null,{"$f":"N41","v":16748326.136000002}]
[]
[null,18,null,"Income/(Equity Portion of Rate Base)",null,{"$f":"IF(F41=0,0,F37/F41)","v":4.8107882509522942E-2},null,{"$f":"IF(H41=0,0,H37/H41)","v":9.1200040697894488E-2},null,{"$f":"IF(J41=0,0,J37/J41)","v":5.5943608313057461E-2},null,{"$f":"IF(L41=0,0,L37/L41)","v":8.9300043163467485E-2},null,{"$f":"IF(N41=0,0,N37/N41)","v":5.6684149940066132E-2},null,{"$f":"IF(P41=0,0,P37/P41)","v":8.9800015503613162E-2}]
[null,19,null,"Target Return - Equity on Rate Base",null,{"$f":"'7. Cost_of_Capital'!L24","v":9.1200000000000003E-2},null,{"$f":"'7. Cost_of_Capital'!L24","v":9.1200000000000003E-2},null,{"$f":"'7. Cost_of_Capital'!L40","v":8.9300000000000004E-2},null,{"$f":"'7. Cost_of_Capital'!L40","v":8.9300000000000004E-2},null,{"$f":"'7. Cost_of_Capital'!L56","v":8.9799999999999991E-2},null,{"$f":"'7. Cost_of_Capital'!L56","v":8.9799999999999991E-2}]
[null,20,null,"Deficiency/Sufficiency in Return on Equity",null,{"$f":"F43-F44","v":-4.3092117490477061E-2},null,{"$f":"H43-H44","v":4.0697894485020036E-8},null,{"$f":"J43-J44","v":-3.3356391686942544E-2},null,{"$f":"L43-L44","v":4.3163467480789031E-8},null,{"$f":"N43-N44","v":-3.3115850059933859E-2},null,{"$f":"P43-P44","v":1.5503613171041764E-8}]
[]
[null,21,null,"Indicated Rate of Return",null,{"$f":"IF(F39=0,0,(F37+F25)/F39)","v":5.2499153003809182E-2},null,{"$f":"IF(H39=0,0,(H37+H25)/H39)","v":6.9736016279157806E-2},null,{"$f":"IF(J39=0,0,(J37+J25)/J39)","v":5.266544332522298E-2},null,{"$f":"IF(L41=0,0,(L37+L25)/L39)","v":6.6008017265387006E-2},null,{"$f":"IF(N39=0,0,(N37+N25)/N39)","v":5.3181659976026453E-2},null,{"$f":"IF(P41=0,0,(P37+P25)/P39)","v":6.6428006201445261E-2}]
[null,22,null,"Requested Rate of Return on Rate Base",null,{"$f":"'7. Cost_of_Capital'!L26","v":6.9736000000000006E-2},null,{"$f":"'7. Cost_of_Capital'!L26","v":6.9736000000000006E-2},null,{"$f":"'7. Cost_of_Capital'!L42","v":6.6008000000000011E-2},null,{"$f":"'7. Cost_of_Capital'!L42","v":6.6008000000000011E-2},null,{"$f":"'7. Cost_of_Capital'!L58","v":6.6428000000000001E-2},null,{"$f":"'7. Cost_of_Capital'!L58","v":6.6428000000000001E-2}]
[null,23,null,"Deficiency/Sufficiency in Rate of Return",null,{"$f":"F47-F48","v":-1.7236846996190824E-2},null,{"$f":"H47-H48","v":1.627915779955913E-8},null,{"$f":"J47-J48","v":-1.3342556674777031E-2},null,{"$f":"L47-L48","v":1.726538699509117E-8},null,{"$f":"N47-N48","v":-1.3246340023973548E-2},null,{"$f":"P47-P48","v":6.2014452600900327E-9}]
[]
[null,24,null,"Target Return on Equity",null,{"$f":"H51","v":1521007.8633600001},null,{"$f":"'7. Cost_of_Capital'!P24","v":1521007.8633600001},null,{"$f":"L51","v":1463364.2693984001},null,{"$f":"'7. Cost_of_Capital'!P40","v":1463364.2693984001},null,{"$f":"P51","v":1503999.6870128002},null,{"$f":"'7. Cost_of_Capital'!P56","v":1503999.6870128002}]
[null,25,null,"Revenue Deficiency/(Sufficiency)",null,{"$f":"F51-F37","v":718678.17491062055}," ",{"$f":"H39*H49","v":0.67874799950679032},null,{"$f":"J51-J37","v":546613.12150872941},null,{"$f":"L39*L49","v":0.70732224036820346},null,{"$f":"N51-N37","v":554635.05707464775},null,{"$f":"P39*P49","v":0.25965956932634804}]
[null,26,null,"Gross Revenue Deficiency/(Sufficiency)",null,{"$f":"F52/(1-F34)","v":977793.43525254494},"(1)",null,null,{"$f":"J52/(1-J34)","v":743691.32178058429},"(1)",null,null,{"$f":"N52/(1-N34)","v":656372.84860905062},"(1)"]
[]
[]
[null,"Notes:"]
[null,"(1)",null,"Revenue Deficiency/Sufficiency divided by (1 - Tax Rate)"]
[null,"(2)",null,"Treated as an adjustment pre-tax to avoid an impact on taxes/PILs and hence on revenue sufficiency deficiency"]

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[null,"Revenue Requirement"]
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[null,"Line No.",null,"Particulars",null,"Application   ",null,null,null,{"$f":"IF(ISBLANK('3. Data_Input_Sheet'!M12),\"\",'3. Data_Input_Sheet'!M12)","v":"Supplementary Interrogatory Responses"},null,null,null,{"$f":"'3. Data_Input_Sheet'!U12","v":"Per Board Decision"}]
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[null,1,null,"OM&A Expenses",null,{"$f":"'5. Utility Income'!F22","v":6292500},null,null,null,{"$f":"'5. Utility Income'!N22","v":6306700},null,null,null,{"$f":"'5. Utility Income'!V22","v":6156700}]
[null,2,null,"Amortization/Depreciation",null,{"$f":"'5. Utility Income'!F23","v":1379137},null,null,null,{"$f":"'5. Utility Income'!N23","v":1335460},null,null,null,{"$f":"'5. Utility Income'!V23","v":1343824}]
[null,3,null,"Property Taxes",null,{"$f":"'5. Utility Income'!F24","v":33000},null,null,null,{"$f":"'5. Utility Income'!N24","v":33000},null,null,null,{"$f":"'5. Utility Income'!V24","v":33000}]
[null,4,null,"Capital Taxes",null,{"$f":"'6. Taxes_PILs'!G25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K25","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!O25","v":0}]
[null,5,null,"Income Taxes (Grossed up)",null,{"$f":"'6. Taxes_PILs'!G33-F18","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!K33-J18","v":0},null,null,null,{"$f":"'6. Taxes_PILs'!O33-N18","v":5427.2189349112432}]
[null,6,null,"Other Expenses",null,{"$f":"'5. Utility Income'!F26","v":0},null,null,null,{"$f":"'5. Utility Income'!N26","v":""},null,null,null,{"$f":"'5. Utility Income'!V26","v":""}]
[null,7,null,"Return"]
[null,null,null,"Deemed Interest Expense",null,{"$f":"'8. Rev_Def_Suff'!F25","v":1386585.4578920002},null,null,null,{"$f":"'8. Rev_Def_Suff'!L25","v":1240828.02327936},null,null,null,{"$f":"'8. Rev_Def_Suff'!P25","v":1277394.8343927199}]
[null,null,null,"Return on Deemed Equity",null,{"$f":"'8. Rev_Def_Suff'!F51","v":1521007.8633600001},null,null,null,{"$f":"'8. Rev_Def_Suff'!L51","v":1463364.2693984001},null,null,null,{"$f":"'8. Rev_Def_Suff'!P51","v":1503999.6870128002}]
[null,null,null,"Adjustment to Return on Rate Base associated with Deferred PP&E balance as a result of transition from CGAAP to MIFRS",null,{"$f":"'3. Data_Input_Sheet'!E67","v":-32530},null,null,null,{"$f":"'3. Data_Input_Sheet'!M67","v":-35509},null,null,null,{"$f":"'3. Data_Input_Sheet'!U67","v":-35724}]
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[null,8,null,"Service Revenue Requirement (before Revenues)",null,{"$f":"SUM(F15:F24)","v":10579700.321252001},null,null,null,{"$f":"SUM(J15:J24)","v":10343843.29267776},null,null,null,{"$f":"SUM(N15:O24)","v":10284621.740340432}]
[]
[null,9,null,"Revenue Offsets",null,{"$f":"'3. Data_Input_Sheet'!E33","v":653041},null,null,null,{"$f":"'3. Data_Input_Sheet'!M33","v":653041},null,null,null,{"$f":"'3. Data_Input_Sheet'!U33","v":653041}]
[null,10,null,"Base Revenue Requirement",null,{"$f":"F26-F28","v":9926659.3212520014},null,null,null,{"$f":"J26-J28","v":9690802.2926777601},null,null,null,{"$f":"N26-N28","v":9631580.7403404322}]
[null,null,null,"(excluding Tranformer Owership Allowance credit adjustment)"]
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[null,11,null,"Distribution revenue",null,{"$f":"'5. Utility Income'!F16","v":9926660},null,null,null,{"$f":"'5. Utility Income'!N16","v":9690803},null,null,null,{"$f":"'5. Utility Income'!V16","v":9631581}]
[null,12,null,"Other revenue",null,{"$f":"'5. Utility Income'!F17","v":653041},null,null,null,{"$f":"'5. Utility Income'!N17","v":653041},null,null,null,{"$f":"'5. Utility Income'!V17","v":653041}]
[null,null,null,null,null,{"$f":"SUM(F32:F33)","v":10579701},null,null,null,{"$f":"SUM(J32:J33)","v":10343844},null,null,null,{"$f":"SUM(N32:N33)","v":10284622}]
[null,13,null,"Total revenue"]
[null,null,null,null,null,{"$f":"F34-F26","v":0.67874799855053425},null,null,null,{"$f":"J34-J26","v":0.70732223987579346},null,null,null,{"$f":"N34-N26","v":0.25965956784784794}]
[null,14,null,"Difference (Total Revenue Less Distribution Revenue Requirement before Revenues)",null,null,null,"(1)",null,null,null,"(1)",null,null,null,null,"(1)"]
[]
[null,"Notes"]
[null,"(1)",null,"Line 11 - Line 8"]