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[null,null,null,null,null,null,null,"File Number:","EB-2012_0146"]
[null,null,null,null,null,null,null,"Exhibit:",10]
[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:","2013-04-26"]
[]
["Appendix 2-F"]
["Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[]
[]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","CGAAP - ASPE","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP without the policy changes"]
["            Opening net PP&E - Note 1",null,null,null,215885605]
["            Net Additions - Note 5",null,null,null,27244000]
["            Depreciation (amounts should be negative)",null,null,null,-20500828]
["            Closing net PP&E (1)",null,null,null,{"$f":"SUM(E22:E24)","v":222628777}]
[]
["PP&E Values under CGAAP with the policy changes (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,null,215885605]
["            Net Additions - Note 5",null,null,null,26559300]
["            Depreciation (amounts should be negative)",null,null,null,-20287927]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":222156978}]
[]
["Difference in Closing net PP&E,  CGAAP  without the policy changes vs. CGAAP with the policy changes",null,null,null,{"$f":"E25-E31","v":471799}]
[]
["Account 1576 - Accounting Changes under CGAAP"]
["          Opening balance ",null,null,null,{"$f":"D40","v":0},471799,353849.25,235899.5,117949.75,0]
["          Amounts added in the year",null,null,null,{"$f":"E33-D33","v":471799}]
["Sub-total",null,null,null,{"$f":"E36+E37","v":471799},471799,353849.25,235899.5,117949.75,0]
["Amount of amortization, included in  depreciation expense  - Note 2",null,null,null,null,{"$f":"IF(ISERROR(-E33/I44), 0, -E33/I44)","v":-117949.75},{"$f":"+F39","v":-117949.75},{"$f":"+F39","v":-117949.75},{"$f":"+F39","v":-117949.75},{"$f":"+G39","v":-117949.75}]
["          Closing balance in deferral account",null,null,null,{"$f":"E38+E39","v":471799},{"$f":"IF(ISERROR(F38+F39), 0, F38+F39)","v":353849.25},{"$f":"G38+G39","v":235899.5},{"$f":"H38+H39","v":117949.75},{"$f":"I38+I39","v":0},{"$f":"J38+J39","v":-117949.75}]
[]
["Effect on Revenue Requirement"]
["        Amortization of deferred balance as above - Note 2",null,null,null,null,{"$f":"IF(ISERROR(E33/I44), 0, E33/I44)","v":117949.75}]
["Return - Note 3",null,null,null,null,null,null,"Disposition Period - Note 4",4,"Years"]
["     Amount included in Revenue Requirement on rebasing",null,null,null,null,{"$f":"F43+F44","v":117949.75}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both CGAAP without the policy changes and CGAAP with the policy changes should be the same. "]
[]
["2  Amortization of the deferred balance in Account 1576 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 1576 / the approved disposition period"]
["3 Board policy articulates a zero return on rate base associated with deferred balance."]
["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 to capture and remove the impact of the accounting policy changes "]
[]
["5 Net additions are additions net of disposals"]