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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   ","COLLUS Power Corp.",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","EB-2012-0116",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","Cindy Shuttleowrth, Chief Financial Officer",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   ","705.445.1800 ext. 2270",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   ","cshuttleworth@collus.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":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[1,"LDC Information Sheet",null,null,19,"Appendix 2-H OM&A Detailed Analysis"]
[2,"Index",null,null,20,"Appendix 2-I OM&A Summary Analysis"]
[3,"Appendix 2-A Capital Projects",null,null,21,"Appendix 2-J OM&A Cost  Drivers"]
[4,"Appendix 2-B Fixed Asset Continuity",null,null,22,"Appendix 2-K Employee Costs"]
[5,"Appendix 2-CA CGAAP Depreciation Expense 2011",null,null,23,"Appendix 2-L OM&A per Cust FTEE"]
[6,"Appendix 2-CB MIFRS Depreciation Expense 2011",null,null,24,"Appendix 2-M Regulatory Costs"]
[7,"Appendix 2-CC MIFRS Depreciation Expense 2012",null,null,25,"Appendix 2-N Corp Cost Allocation"]
[8,"Appendix 2-CD MIFRS Depreciation Expense 2013",null,null,26,"Appendix 2-OA Capital Structure and Cost of Capital"]
[9,"Appendix 2-CE CGAAP Depreciation Expense 2011",null,null,27,"Appendix 2-OB Debt Instruments"]
[10,"Appendix 2-CF CGAAP Depreciation Expense 2012",null,null,28,"Appendix 2-P Cost Allocation"]
[11,"Appendix 2-CG MIFRS Depreciation Expense 2012",null,null,29,"Appendix 2-Q Cost of Service Embedded Distributor"]
[12,"Appendix 2-CH MIFRS Depreciation Expense 2013",null,null,30,"Appendix 2-R Loss Factors"]
[13,"Appendix 2-CI Alternative Accounting Standards Depreciation Expense",null,null,31,"Appendix 2-S Stranded Meters"]
[14,"Appendix 2-D Overhead",null,null,32,"Appendix 2-T 1592 Tax Variance"]
[15,"Appendix 2-EA PP&E Deferral Account - 2012 IFRS Adopters",null,null,33,"Appendix 2-U IFRS Transition Costs"]
[16,"Appendix 2-EB PP&E Deferral Account - 2013 IFRS Adopters",null,null,34,"Appendix 2-V Rev Reconciliation"]
[17,"Appendix 2-F Other Operating Revenue",null,null,35,"Appendix 2-W Bill Impacts"]
[18,"Appendix 2-G Detailed OM&A Expenses",null,null,36,"Appendix 2-X CoS Flowchart"]

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[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Updated:","2024-05-24"]
[]
["Appendix 2-A"]
["Capital Projects Table"]
[]
[]
["Projects",{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 1\", 'LDC Info'!E26-5)","v":2007},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 2\", 'LDC Info'!E26-4)","v":2008},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 3\", 'LDC Info'!E26-3)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 4\", 'LDC Info'!E26-2)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26), \"Year 5\", 'LDC Info'!E26-1)","v":2011},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["1805 Land",null,null,null,null,5000,361109]
["1808 Building and Fixtures 60 year",null,null,175000,238474,null,108735]
["1808 Building and Fixtures 30 year"]
["1820 Distribution Stations<50kV",1075378,23649,707282,1362374,null,1258]
["1830 Poles Towers & Fixtures",null,35977,144497,84814,379212,333695,608422]
["1835 Overhead Conductor & Devices",615898,864547,580265,664934,184166,578191,496343]
["1845 Underground Conductor & Devices",93010,579249,804446,129720,392128,230763,214879]
["1850 Line Transformers",316079,580684,372750,163744,394582,112722,206064]
["1855 Services",109678,125147,202294,null,98627,139385,150000]
["1955 Contributions and grants",-480990,-609644,-2615933,-281963,-595011,-339434,-350000]
["1860 Meters",34098,100832,87154,201829,204153,50052,275500]
["1860 Smart Meters",null,null,2134227,164675]
["1915 Office Furniture & Equipment",null,101150,null,null,null,16531]
["1920 Computer Equipment",null,null,null,null,18014]
["1925 Computer Software",5265,11342,415750,42022,1050,4225,105000]
["1930 Transportation Equipment",69206,384529,131096,283098,243573,263420,202000]
["1935 Stores Equipment",null,null,null,12000]
["1955 Communications Equipment",1251]
["1960 Miscellaneous Equipment",null,null,32360,null,2999,null,75000]
["1980 Systems Supervisory Equipment",63656,68493,41604,62204,30298,null,40000]
["2055 Construction Work in Progress",62815,344174,542756,-1032979,121872,-95339]
[]
[]
["Total",{"$f":"SUM(B15:B37)","v":1965344},2610129,3755548,2094946,1480663,1765313,2023208]
[]
[]
["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."]

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[null,null,null,null,"Schedule 2 B"]
[null,null,null,null,"Fixed Asset Continuity Schedule",null,null,null,null,"[CGAAP]"]
[null,null,null,null,null,2009]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB AC #","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
["N/A",1805,"Land","NA",90438.88,0,null,{"$f":"E7+F7-G7","v":90438.88},null,0,null,null,{"$f":"J7+K7-L7","v":0},{"$f":"H7+M7","v":90438.88}]
[1,1808,"Buildings & Fixtures Substations - 60 years","60 years",{"$f":"80668.44-E9","v":32803.440000000002},{"$f":"255668.44-80668.44","v":175000},null,{"$f":"E8+F8-G8","v":207803.44},null,-15857.44,{"$f":"-16404.44-J8","v":-546.99999999999818},null,{"$f":"J8+K8+L8","v":-16404.439999999999},{"$f":"H8+M8","v":191399}]
[1,1808,"Buildings & fixtures Other - 30 years","30 years",47865,null,null,{"$f":"E9+F9-G9","v":47865},null,-38295,{"$f":"-39890-J9","v":-1595},null,{"$f":"J9+K9+L9","v":-39890},{"$f":"H9+M9","v":7975}]
[47,1820,"Dist Stat Equip below 50KV","30 years",3150295.98,{"$f":"3857577.98-3150295.98","v":707282},null,{"$f":"E10+F10-G10","v":3857577.98},null,-1308880.98,{"$f":"-1405095.98-J10","v":-96215},null,{"$f":"J10+K10+L10","v":-1405095.98},{"$f":"H10+M10","v":2452482}]
[47,1830,"Poles, Towers & Fixtures","25 years",35976.769999999997,{"$f":"180473.46-E11","v":144496.69},null,180473.46,null,0,0,null,0,180473.46]
[47,1835,"Overhead Conductors & Devices","25 years",10177048.59,{"$f":"10757313.73-10177048.59","v":580265.1400000006},null,10757313.73,null,{"$f":"-5145823.36","v":-5145823.3600000003},{"$f":"-5562862.19-J12","v":-417038.83000000007},null,-5562862.1900000004,5194451.54]
[47,1845,"Underground Conductors & Devices","25 years",{"$f":"6998139.5","v":6998139.5},{"$f":"7802585.99-E13","v":804446.49000000022},null,7802585.9900000002,null,-3558215.5,{"$f":"-3848179.99-J13","v":-289964.49000000022},null,-3848179.99,3954406]
[47,1850,"Line Transformers","25 years",4647854.45,{"$f":"5020604.67-E14","v":372750.21999999974},null,5020604.67,null,-2194041.0499999998,{"$f":"-2378467.27-J14","v":-184426.2200000002},null,-2378467.27,2642137.4]
[47,1855,"Services","25 years",653559.74,{"$f":"855853.58-E15","v":202293.83999999997},null,855853.58,null,-81305.740000000005,{"$f":"-111528.58-J15","v":-30222.839999999997},null,-111528.58,744325]
[47,1995,"Contributions & Grants","25 years",-6738873.1100000003,{"$f":"-9354805.85-E16","v":-2615932.7399999993},null,-9354805.8499999996,null,2780739.39,{"$f":"3090028.13-J16","v":309288.73999999976},null,3090028.13,-6264777.7199999997]
[47,2055,"Construction Work in Process (CWIP)","NA",490223.7,{"$f":"1032979.96-E17","v":542756.26},null,1032979.96,null,0,null,null,0,1032979.96]
[47,1860,"Meters","15 years",1478407.89,{"$f":"1565562.36-E18","v":87154.470000000205},0,{"$f":"E18+F18-G18","v":1565562.36},null,-805177.89,{"$f":"-863275.36-J18","v":-58097.469999999972},0,{"$f":"J18+K18+L18","v":-863275.36},{"$f":"H18+M18","v":702287.00000000012}]
[47,1860,"Stranded Meters","25 years",0,0,null,{"$f":"E19+F19-G19","v":0},null,0,0,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[8,1915,"Office Furniture & Equipment","10 years",191477.68,null,null,{"$f":"E20+F20-G20","v":191477.68},null,-98906.68,{"$f":"-110368.68-J20","v":-11462},null,{"$f":"J20+K20+L20","v":-110368.68},{"$f":"H20+M20","v":81109}]
[12,1925,"Computer Software ","5 years",70195.59,415749.57,17639,468306.16000000003,null,-36528.589999999997,{"$f":"-130189.36+36528.59","v":-93660.77},null,-130189.36,338116.80000000005]
[10,1930,"Transportation Equipment","5 or 8 years",1079817.6399999999,{"$f":"1210913.56-E22","v":131095.92000000016},0,1210913.56,null,-572667.64,{"$f":"-676802.56-J22","v":-104134.92000000004},0,-676802.56000000006,534111]
[8,1935,"Stores Equipment","10 years",6634.96,0,0,6634.96,null,-6635,0,0,-6635,-3.999999999996362E-2]
[8,1945,"Measurement & Testing Equipment",null,51800,null,null,51800,null,-51800,null,null,-51800,0]
[8,1950,"Power Operated Equipment","10 years",37260,null,null,37260,null,0,0,null,0,37260]
[8,1955,"Communication Equipment","10 years",71751.41,null,null,71751.41,null,-50041.41,{"$f":"-53971.41-J26","v":-3930},null,-53971.41,17780]
[8,1960,"Miscellaneous Equipment","10 years",203814.49,{"$f":"236174.56-E27","v":32360.070000000007},null,236174.56,null,-220184.49,{"$f":"-229406.56-J27","v":-9222.070000000007},0,-229406.56,6768]
[8,1970,"Load Management Cntls - Cstmr Premises","10 years",878887.18,null,0,878887.18,null,-875403.18,{"$f":"-878887.18-J28","v":-3484},0,-878887.18,0]
[8,1980,"System Supervisory Equipment","15 years",538744.49,{"$f":"580348.09-E29","v":41603.599999999977},null,580348.09,null,-223062.49,{"$f":"-261747.09-J29","v":-38684.600000000006},null,-261747.09,318601]
[null,null,"Sentinel Lights","10 years",7063.04,null,7063.04,0,null,-7063.04,null,7063.04,{"$f":"J30+K30+L30","v":0},0]
[null,null,"Sub-total ",null,{"$f":"SUM(E7:E30)","v":24201187.309999995},{"$f":"SUM(F7:F30)","v":1621321.5300000017},{"$f":"SUM(G7:G30)","v":24702.04},{"$f":"SUM(H7:H30)","v":25797806.799999993},null,{"$f":"SUM(J7:J30)","v":-12509150.090000002},{"$f":"SUM(K7:K30)","v":-1033396.4700000008},{"$f":"SUM(L7:L30)","v":7063.04},{"$f":"SUM(M7:M30)","v":-13535483.52},{"$f":"SUM(N7:N30)","v":12262323.280000001}]
[null,null,"Less  AC# 2055 CWIP",null,{"$f":"-E17","v":-490223.7},{"$f":"-F17","v":-542756.26},0,-1032979.96,null,{"$f":"-J17","v":0},0,0,0,-1032979.96]
[null,null,"Total",null,{"$f":"SUM(E31:E32)","v":23710963.609999996},{"$f":"SUM(F31:F32)","v":1078565.2700000016},24702.04,24764826.839999992,null,{"$f":"SUM(J31:J32)","v":-12509150.090000002},-1033396.4700000008,7063.04,-13535483.52,11229343.32]
[]
[null,null,null,null,null,null,null,"Less:  Fully Allocation Depreciation"]
[null,null,null,null,null,null,null,null,null,"Transportation",{"$f":"-K22","v":104134.92000000004}]
[null,null,null,null,null,null,null,null,null,"Other",1195]
[null,null,null,null,null,null,null,"Plus: other depreciation and amortization"]
[null,null,null,null,null,null,null,null,null,"Deferred charges",-8155]
[null,null,null,null,null,null,null,null,null,"Smart meters",-67939,"Should be account 1566, corrected in 2010"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",{"$f":"SUM(K33:K40)","v":-1004160.5500000007}]

{"sheet":"App.2-B FAC_2010","index":4,"n_rows":40,"n_cols":15,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,5,0,7],[1,4,1,9],[2,5,2,7],[4,4,4,7],[38,0,38,4]]}
[null,null,null,null,null,"Schedule 2-B"]
[null,null,null,null,"Fixed Asset Continuity Schedule",null,null,null,null,null,"[CGAAP]"]
[null,null,null,null,null,2010]
[]
[null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB AC#","Description","Depreciation Rate","Opening Balance","Additions","Transfers","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
["N/A",1805,"Land","NA",90438.88,0,null,null,{"$f":"E7+F7-H7","v":90438.88},null,0,null,null,{"$f":"K7+L7-M7","v":0},{"$f":"I7+N7","v":90438.88}]
[1,1808,"Buildings & Fixtures Substations - 60 years","60 years",{"$f":"255668.44-E9","v":255668.44},238473.8,-47865,null,{"$f":"E8+F8+G8-H8","v":446277.24},null,-16404.439999999999,{"$f":"-23856.24+16404.44","v":-7451.8000000000029},null,{"$f":"K8+L8+M8","v":-23856.240000000002},{"$f":"I8+N8","v":422421}]
[1,1808,"Buildings & fixtures Other - 30 years","30 years",null,null,47865,null,47865,null,-39890,{"$f":"-41485+39890","v":-1595},null,{"$f":"K9+L9+M9","v":-41485},{"$f":"I9+N9","v":6380}]
[47,1820,"Dist Stat Equip below 50KV","30 years",3857577.98,{"$f":"5219952.23-3857577.98","v":1362374.2500000005},null,null,{"$f":"E10+F10-H10","v":5219952.2300000004},null,-1405095.98,{"$f":"-1584151.21+1405095.98","v":-179055.22999999998},null,{"$f":"K10+L10+M10","v":-1584151.21},{"$f":"I10+N10","v":3635801.0200000005}]
[47,1830,"Poles, Towers & Fixtures","25 years",180473.46,{"$f":"265287.36-180473.46","v":84813.9},null,null,265287.36,null,null,0,-19257.36,-19257.36,246030]
[47,1835,"Overhead Conductors & Devices","25 years",10757313.73,{"$f":"11422247.92-10757313.73","v":664934.18999999948},null,null,11422247.92,null,{"$f":"-5562862.19-L11-K11","v":-5562862.1900000004},{"$f":"(-36793.83*12)+11.87","v":-441514.09},19257.36,-5985118.9199999999,5437129]
[47,1845,"Underground Conductors & Devices","25 years",7802585.9900000002,{"$f":"7932306.21-7802585.99","v":129720.21999999974},null,null,7932306.21,null,-3848179.99,{"$f":"-4164836.21-K13","v":-316656.21999999974},null,-4164836.21,3767470]
[47,1850,"Line Transformers","25 years",5020604.67,{"$f":"5184348.93-5020604.67","v":163744.25999999978},null,null,5184348.93,null,-2378467.27,{"$f":"-2573533.53-K14","v":-195066.25999999978},null,-2573533.5299999998,2610815.4]
[47,1855,"Services","25 years",855853.58,0,null,null,855853.58,null,-111528.58,{"$f":"-145774.58-K15","v":-34245.999999999985},null,-145774.57999999999,710079]
[47,1995,"Contributions & Grants","25 years",-9354805.8499999996,{"$f":"-9636768.78+9354805.85","v":-281962.9299999997},null,null,-9636768.7799999993,null,3090028.13,{"$f":"3475499.06-K16","v":385470.93000000017},null,3475499.06,-6161269.7199999988]
[47,2055,"Construction Work in Process","NA",1032979.96,-1032979.96,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters","15 years",1565562.36,201828.93,-1529891.29,null,{"$f":"E18+F18+G18-H18","v":237500},null,-863275.36,0,{"$f":"-24500+863275.36","v":838775.36},{"$f":"K18+L18+M18","v":-24500},{"$f":"I18+N18","v":213000}]
[47,1860,"Stranded Meters","25 years",0,null,1529891.29,null,{"$f":"E19+F19+G19-H19","v":1529891.29},null,0,{"$f":"-909545.29+838775.36","v":-70769.930000000051},-838775.36,{"$f":"K19+L19+M19","v":-909545.29},{"$f":"I19+N19","v":620346}]
[8,1915,"Office Furniture & Equipment","10 years",191477.68,null,null,null,{"$f":"E20+F20-H20","v":191477.68},null,-110368.68,{"$f":"-120672.68-K20","v":-10304},null,{"$f":"K20+L20+M20","v":-120672.68},{"$f":"I20+N20","v":70805}]
[12,1925,"Computer Software ","5 years",468306.16,{"$f":"510327.98-E21","v":42021.820000000007},null,null,510327.98,null,-130189.36,{"$f":"-232256.18-K21","v":-102066.81999999999},null,-232256.18,278071.8]
[10,1930,"Transportation Equipment","5 or 8 years",1210913.56,283097.99,null,110068.45,1383943.1,null,-676802.56000000006,-123586.99,110068.45,-690321.10000000009,693622]
[8,1935,"Stores Equipment","10 years",6634.96,{"$f":"18634.96-6634.96","v":12000},null,0,18634.96,null,-6635,-1200,0,-7835,10799.96]
[8,1945,"Measurement & Testing Equipment",null,51800,null,null,null,51800,null,-51800,null,null,-51800,0]
[8,1950,"Power Operated Equipment","10 years",37260,null,null,null,37260,null,null,null,-26082,-26082,11178]
[8,1955,"Communication Equipment","10 years",71751.41,null,null,null,71751.41,null,{"$f":"-57071.41-L26","v":-53971.41},-3100,null,-57071.41,14680]
[8,1960,"Miscellaneous Equipment","10 years",236174.56,0,null,null,236174.56,null,-229406.56,-6962,26082,-210286.56,25888]
[8,1970,"Load Management Cntls - Cstmr Premises","10 years",878887.18,null,null,0,878887.18,null,-878887.18,null,0,-878887.18,0]
[8,1980,"System Supervisory Equipment","15 years",580348.09,{"$f":"642552.08-580348.09","v":62203.989999999991},null,null,642552.07999999996,null,-261747.09,{"$f":"-304584.08-K29","v":-42836.99000000002},null,-304584.08,337967.99999999994]
[null,null,"Sub-total",null,{"$f":"SUM(E7:E29)","v":25797806.799999993},{"$f":"SUM(F7:F29)","v":1930270.4599999995},0,110068.45,27618008.809999999,null,{"$f":"SUM(K7:K29)","v":-13535483.52},-1150940.3999999994,110068.45,-14576355.470000001,13041653.340000004]
[null,null,"Less AC# 2055 CWIP",null,{"$f":"-E17","v":-1032979.96},{"$f":"-F17","v":1032979.96},0,0,0,null,0,0,0,0,0]
[null,null,"Total",null,{"$f":"SUM(E30:E31)","v":24764826.839999992},{"$f":"SUM(F30:F31)","v":2963250.4199999995},0,110068.45,27618008.809999999,null,{"$f":"SUM(K30:K31)","v":-13535483.52},-1150940.3999999994,110068.45,-14576355.470000001,13041653.340000004]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,null,null,null,null,null,null,null,null,"Transportation",{"$f":"-L22","v":123586.99}]
[null,null,null,null,null,null,null,null,null,null,"Other",364]
[null,null,null,null,null,null,null,null,"Plus other amortization and adjustments"]
[null,null,null,null,null,null,null,null,null,null,"Deferred Charges",-8155]
[null,null,null,null,null,null,null,null,null,null,"Smart Meters",67939,"correction re 2009 error"]
[null,null,null,null,null,null,null,null,null,null,"Net depreciation",{"$f":"SUM(L32:L39)","v":-967205.40999999945}]

{"sheet":"App.2-B FAC_2011","index":5,"n_rows":40,"n_cols":14,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,4,0,7],[1,4,1,8],[2,5,2,6],[4,4,4,6]]}
[null,null,null,null,"Schedule 2-B"]
[null,null,null,null,"Fixed Asset Continuity Schedule",null,null,null,null,"[CGAAP]"]
[null,null,null,null,null,2011]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB AC#","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
["N/A",1805,"Land","NA",90438.88,5000,null,{"$f":"E7+F7-G7","v":95438.88},null,0,null,null,{"$f":"J7+K7-L7","v":0},{"$f":"H7+M7","v":95438.88}]
[1,1808,"Buildings & Fixtures Substations - 60 years","60 years",446277.24,null,null,{"$f":"E8+F8-G8","v":446277.24},null,-23856.240000000002,-7438,null,{"$f":"J8+K8+L8","v":-31294.240000000002},{"$f":"H8+M8","v":414983}]
[1,1808,"Buildings & fixtures Other - 30 years","30 years",47865,null,null,{"$f":"E9+F9-G9","v":47865},null,-41485,-1595,null,{"$f":"J9+K9+L9","v":-43080},4785]
[47,1820,"Dist Stat Equip below 50KV","30 years",5219952.2300000004,null,null,{"$f":"E10+F10-G10","v":5219952.2300000004},null,-1584151.21,-151367.01999999999,null,{"$f":"J10+K10+L10","v":-1735518.23},3484434.0000000005]
[47,1830,"Poles, Towers & Fixtures","25 years",265287.36,379212.46,null,644499.82000000007,null,-19257.36,-25792.46,null,-45049.82,599450.00000000012]
[47,1835,"Overhead Conductors & Devices","25 years",11422247.92,184165.95,null,11606413.869999999,null,-5985118.9199999999,-434757.95,null,-6419876.8700000001,5186536.9999999991]
[47,1845,"Underground Conductors & Devices","25 years",7932306.21,392127.93,null,8324434.1399999997,null,-4164836.21,-331190.93,null,-4496027.1399999997,3828407]
[47,1850,"Line Transformers","25 years",5184348.93,394582.2,null,5578931.1299999999,null,-2573533.5299999998,-209552.2,null,-2783085.73,2795845.4]
[47,1855,"Services","25 years",855853.58,98626.93,null,954480.51,null,-145774.57999999999,-38180.93,null,-183955.50999999998,770525]
[47,1995,"Contributions & Grants","25 years",-9636768.7799999993,-595010.81000000006,null,-10231779.59,null,3475499.06,409282.81,null,3884781.87,-6346997.7199999997]
[47,2055,"Construction Work in Process","NA",null,121871.9,null,121871.9,null,0,null,null,0,121871.9]
[47,1860,"Meters","15 years",237500,204153.09,null,{"$f":"E18+F18-G18","v":441653.08999999997},null,-24500,-29446.42,null,{"$f":"J18+K18+L18","v":-53946.42},387706.67]
[47,1860,"Stranded Meters","25 years",1529891.29,null,null,{"$f":"E19+F19-G19","v":1529891.29},null,-909545.29,-61082,null,{"$f":"J19+K19+L19","v":-970627.29},559264]
[8,1915,"Office Furniture & Equipment","10 years",191477.68,null,null,{"$f":"E20+F20-G20","v":191477.68},null,-120672.68,-10115,null,{"$f":"J20+K20+L20","v":-130787.68},60690]
[8,1920,"Computer Equipment","3 years",null,18014.09,null,18014.09,null,0,-6004.09,null,-6004.09,12010]
[12,1925,"Computer Software","5 years",510327.98,1050,null,511377.98,null,-232256.18,{"$f":"-323813.98+232256.18","v":-91557.799999999988},null,-323813.98,187564]
[10,1930,"Transportation Equipment","5 or 8 years",1383943.1,243573.46,16089,1611427.56,null,-690321.1,-152728.46,16089,-826960.55999999994,784467.00000000012]
[8,1935,"Stores Equipment","10 years",18634.96,null,6634.96,12000,null,-7835,-1200,6635,-2400,9600]
[8,1945,"Measurement & Testing Equipment",null,51800,null,null,51800,null,-51800,null,null,-51800,0]
[8,1950,"Power Operated Equipment","10 years",37260,null,null,37260,null,-26082,-3726,null,-29808,7452]
[8,1955,"Communication Equipment","10 years",71751.41,null,null,71751.41,null,-57071.41,-3100,null,-60171.41,11580]
[8,1960,"Miscellaneous Equipment","10 years",236174.56,2999,null,239173.56,null,-210286.56,-3535,null,-213821.56,25352]
[8,1970,"Load Management Cntls - Cstmr Premises","10 years",878887.18,null,878887.18,0,null,-878887.18,null,878887.18,0,0]
[8,1980,"System Supervisory Equipment","15 years",642552.07999999996,30298.400000000001,null,672850.48,null,-304584.08,-44856.4,null,-349440.48000000004,323409.99999999994]
[null,null,"Sub-total",null,{"$f":"SUM(E7:E30)","v":27618008.809999999},{"$f":"SUM(F7:F30)","v":1480664.5999999999},901611.14,28197062.269999996,null,{"$f":"SUM(J7:J30)","v":-14576355.470000001},-1197942.8499999996,901611.18,-14872687.140000004,13324375.130000003]
[null,null,"Less AC#2055 CWIP",null,{"$f":"-E17","v":0},{"$f":"-F17","v":-121871.9},0,-121871.9,null,0,0,0,0,-121871.9]
[null,null,"Total",null,{"$f":"SUM(E31:E32)","v":27618008.809999999},{"$f":"SUM(F31:F32)","v":1358792.7},901611.14,28075190.369999997,null,{"$f":"SUM(J31:J32)","v":-14576355.470000001},-1197942.8499999996,901611.18,-14872687.140000004,13202503.230000002]
[]
[null,null,null,null,null,null,"Less:  Fully Allocated Depreciation"]
[null,null,null,null,null,null,null,null,null,"Transportation",{"$f":"-K23","v":152728.46}]
[null,null,null,null,null,null,null,null,null,"Other",{"$f":"152929-152728","v":201}]
[null,null,null,null,null,null,"Plus other amortization expense"]
[null,null,null,null,null,null,null,null,null,"Deferred Charges",-8155]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",{"$f":"SUM(K33:K39)","v":-1053168.3899999997}]

{"sheet":"App.2-B FAC_2012","index":6,"n_rows":40,"n_cols":14,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,4,0,7],[1,4,1,8],[2,5,2,6],[4,4,4,6]]}
[null,null,null,null,"Schedule 2-B"]
[null,null,null,null,"Fixed Asset Continuity Schedule",null,null,null,null,"[CGAAP]"]
[null,null,null,null,null,"2012-12-31"]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB AC#","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
["N/A",1805,"Land","NA",95438.88,361109.42,null,{"$f":"E7+F7-G7","v":456548.3},null,0,null,null,{"$f":"J7+K7-L7","v":0},{"$f":"H7+M7","v":456548.3}]
[1,1808,"Buildings & Fixtures Substations - 60 years","60 years",446277.24,108735,null,{"$f":"E8+F8-G8","v":555012.24},null,-31294.240000000002,-9265,null,{"$f":"J8+K8+L8","v":-40559.240000000005},{"$f":"H8+M8","v":514453}]
[1,1808,"Buildings & fixtures Other - 30 years","30 years",47865,null,null,{"$f":"E9+F9-G9","v":47865},null,-43080,-1595,null,{"$f":"J9+K9+L9","v":-44675},{"$f":"H9+M9","v":3190}]
[47,1820,"Dist Stat Equip below 50KV","30 years",5219952.2300000004,1257.9100000000001,null,{"$f":"E10+F10-G10","v":5221210.1400000006},null,-1735518.23,-165242.91,null,{"$f":"J10+K10+L10","v":-1900761.14},{"$f":"H10+M10","v":3320449.0000000009}]
[47,1830,"Poles, Towers & Fixtures","25 years",644499.81999999995,333694.83,null,978194.64999999991,null,-45049.82,-39122.83,null,-84172.65,894021.99999999988]
[47,1835,"Overhead Conductors & Devices","25 years",11606413.869999999,578191.03,null,12184604.899999999,null,-6419876.8700000001,-452219.03,null,-6872095.9000000004,5312508.9999999981]
[47,1845,"Underground Conductors & Devices","25 years",8324434.1399999997,230763.14,null,8555197.2799999993,null,-4496027.1399999997,-337926.14,null,-4833953.2799999993,3721244]
[47,1850,"Line Transformers","25 years",5578931.1299999999,112721.52,null,5691652.6499999994,null,-2783085.73,-210841.52,null,-2993927.25,2697725.3999999994]
[47,1855,"Services","25 years",954480.51,139384.76999999999,null,1093865.28,null,-183955.50999999998,-43763.77,null,-227719.27999999997,866146]
[47,1995,"Contributions & Grants","25 years",-10231779.59,-339434.26,null,-10571213.85,null,3884781.87,422858.26,null,4307640.13,-6263573.7199999997]
[47,2055,"Construction Work in Process","NA",121871.9,-95339.18,null,26532.720000000001,null,0,null,null,0,26532.720000000001]
[47,1860,"Meters","15 years",441653.08999999997,50051.5,null,{"$f":"E18+F18-G18","v":491704.58999999997},null,-53946.41,-32776.83,null,{"$f":"J18+K18+L18","v":-86723.24},{"$f":"H18+M18","v":404981.35}]
[47,1860,"Stranded Meters","25 years",1529891.29,null,1529891.29,{"$f":"E19+F19-G19","v":0},null,-970627.29,-31907.19,1002534.48,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[47,1860,"Smart Meters","15 years",null,2606507.23,null,{"$f":"E20+F20-G20","v":2606507.23},null,null,-644029.73,null,{"$f":"SUM(J20:L20)","v":-644029.73},{"$f":"H20+M20","v":1962477.5}]
[8,1915,"Office Furniture & Equipment","10 years",191477.68,16531.18,null,{"$f":"E21+F21-G21","v":208008.86},null,-130787.68,-11769.18,null,{"$f":"J21+K21+L21","v":-142556.85999999999},{"$f":"H21+M21","v":65452}]
[8,1920,"Computer Equipment","3 years",18014.09,null,null,18014.09,null,-6004.09,-6005,null,-12009.09,6005]
[12,1925,"Computer Software","5 years",511377.98,4225,null,515602.98,null,-323813.98,-91349,null,-415162.98,100440]
[10,1930,"Transportation Equipment","5 or 8 years",1611427.56,263419.78000000003,null,1874847.34,null,-826960.55999999994,-179188.28,null,-1006148.84,868698.50000000012]
[8,1935,"Stores Equipment","10 years",12000,null,null,12000,null,-2400,-1200,null,-3600,8400]
[8,1945,"Measurement & Testing Equipment",null,51800,null,null,51800,null,-51800,null,null,-51800,0]
[8,1950,"Power Operated Equipment","10 years",37260,null,null,37260,null,-29808,-3726,null,-33534,3726]
[8,1955,"Communication Equipment","10 years",71751.41,null,null,71751.41,null,-60171.41,-3100,null,-63271.41,8480]
[8,1960,"Miscellaneous Equipment","10 years",239173.56,null,null,239173.56,null,-213821.56,-3536,null,-217357.56,21816]
[8,1980,"System Supervisory Equipment","15 years",672850.48,null,null,672850.48,null,-349440.48000000004,-42390,null,-391830.48000000004,281019.99999999994]
[null,null,"Sub-total",null,{"$f":"SUM(E7:E30)","v":28197062.269999996},{"$f":"SUM(F7:F30)","v":4371818.87},1529891.29,31038989.849999994,null,{"$f":"SUM(J7:J30)","v":-14872687.130000003},-1888095.15,1002534.48,-15758247.800000001,15280742.050000001]
[null,null,"Less AC# 2055 CWIP",null,{"$f":"-E17","v":-121871.9},{"$f":"-F17","v":95339.18},0,-26532.720000000001,null,0,0,0,0,-26532.720000000001]
[null,null,"Total",null,{"$f":"SUM(E31:E32)","v":28075190.369999997},{"$f":"SUM(F31:F32)","v":4467158.05},1529891.29,31012457.129999995,null,{"$f":"SUM(J31:J32)","v":-14872687.130000003},-1888095.15,1002534.48,-15758247.800000001,15254209.33]
[]
[null,null,null,null,null,null,null,"Less fully allocated depreciation:"]
[null,null,null,null,null,null,null,null,null,"Transportation",{"$f":"-K24","v":179188.28}]
[null,null,null,null,null,null,null,"Other amortization expense"]
[null,null,null,null,null,null,null,null,null,"Deferred charges",-8155]
[null,null,null,null,null,null,null,null,null,"Stranded meters",-22791]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",{"$f":"SUM(K33:K39)","v":-1739852.8699999999}]

{"sheet":"App.2-B FAC_2013","index":7,"n_rows":39,"n_cols":14,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"Schedule 2-B",null,null,null,null,null,null,null,"2014-05-24"]
[null,null,null,null,"Fixed Asset Continuity Schedule",null,null,null,null,"[CGAAP]"]
[null,null,null,null,null,"2013-12-31"]
[]
[null,null,null,null,"Cost",null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB AC#","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
["N/A",1805,"Land","NA",456548.3,null,null,{"$f":"E7+F7-G7","v":456548.3},null,0,null,null,{"$f":"J7+K7-L7","v":0},{"$f":"H7+M7","v":456548.3}]
[1,1808,"Buildings & Fixtures Substations - 60 years","60 years",555012.24,null,null,{"$f":"E8+F8-G8","v":555012.24},null,-40559.24,-9250,null,{"$f":"J8+K8+L8","v":-49809.24},{"$f":"H8+M8","v":505203}]
[1,1808,"Buildings & fixtures Other - 30 years","30 years",47865,null,null,{"$f":"E9+F9-G9","v":47865},null,-44675,-1595,null,{"$f":"J9+K9+L9","v":-46270},{"$f":"H9+M9","v":1595}]
[47,1820,"Dist Stat Equip below 50KV","20-50 yrs",5221210.1399999997,null,null,{"$f":"E10+F10-G10","v":5221210.1399999997},null,-1900761.14,{"$f":"-143517+9250+1595","v":-132672},null,{"$f":"J10+K10+L10","v":-2033433.14},{"$f":"H10+M10","v":3187777}]
[47,1830,"Poles, Towers & Fixtures","45 & 60 yrs",8258212,608422,null,{"$f":"E11+F11+G11","v":8866634},null,-4323897,{"$f":"-164306-6760.24","v":-171066.23999999999},null,-4494963.24,4371670.76]
[47,1835,"Overhead Conductors & Devices","45 & 60 yrs",4904588,{"$f":"373843+(350000*0.35)","v":496343},null,{"$f":"E12+F12+G12","v":5400931},null,-2632372,{"$f":"-106946-5514.92","v":-112460.92},-10000,-2754832.92,2646098.08]
[47,1845,"Underground Conductors & Devices","40 & 50 years",8555197.2799999993,{"$f":"74879+(350000*0.4)","v":214879},null,8770076.2799999993,null,-4833953.28,{"$f":"-134346-2685.99","v":-137031.99},-10000,-4980985.2700000005,3789091.0099999988]
[47,1850,"Line Transformers","40 & 45 years",5691652.6500000004,{"$f":"118564+(350000*0.25)","v":206064},null,5897716.6500000004,null,-2993927.25,{"$f":"-110751-2575.8","v":-113326.8},-10000,-3117254.05,2780462.6000000006]
[47,1855,"Services","40 years",1093865.28,150000,null,1243865.28,null,-227719.28,{"$f":"-29453-1875","v":-31328},null,-259047.28,984818]
[47,1995,"Contributions & Grants","40 & 45 years",-10571213.85,-350000,null,-10921213.85,null,4307640.13,{"$f":"187458.21+4375","v":191833.21},null,4499473.34,-6421740.5099999998]
[47,2055,"Construction Work in Process","NA",26532.720000000001,null,null,26532.720000000001,null,0,null,null,0,26532.720000000001]
[47,1860,"Meters","15 years",491704.59,null,null,{"$f":"E18+F18-G18","v":491704.59},null,-86723.24,-32780.33,null,{"$f":"J18+K18+L18","v":-119503.57},{"$f":"H18+M18","v":372201.02}]
[47,1860,"Stranded Meters","25 years",0,null,null,{"$f":"E19+F19-G19","v":0},null,0,null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[47,1860,"Smart Meters","15 years",2606507.23,275500,null,{"$f":"E20+F20-G20","v":2882007.23},null,-644029.73,-181364.57,null,{"$f":"SUM(J20:L20)","v":-825394.3},{"$f":"H20+M20","v":2056612.93}]
[8,1915,"Office Furniture & Equipment","10 years",208008.86,null,null,{"$f":"E21+F21-G21","v":208008.86},null,-142556.85999999999,-11768,null,{"$f":"J21+K21+L21","v":-154324.85999999999},{"$f":"H21+M21","v":53684}]
[8,1920,"Computer Equipment","3 years",18014.09,null,null,18014.09,null,-12009.09,-6005,null,-18014.09,0]
[12,1925,"Computer Software","5 year",515602.98,105000,null,620602.98,null,-415162.98,-110081,null,-525243.98,95359]
[10,1930,"Transportation Equipment","5 or 8 years",1874847.34,202000,null,2076847.34,null,-1006148.84,-192047,null,-1198195.8399999999,878651.50000000023]
[8,1935,"Stores Equipment","10 years",12000,null,null,12000,null,-3600,-1200,null,-4800,7200]
[8,1945,"Measurement & Testing Equipment",null,51800,null,null,51800,null,-51800,null,null,-51800,0]
[8,1950,"Power Operated Equipment","10 years",37260,null,null,37260,null,-33534,-3726,null,-37260,0]
[8,1955,"Communication Equipment","10 years",71751.41,null,null,71751.41,null,-63271.41,-3100,null,-66371.41,5380]
[8,1960,"Miscellaneous Equipment","10 years",239173.56,75000,null,314173.56,null,-217357.56,-7286,null,-224643.56,89530]
[8,1980,"System Supervisory Equipment","15 years",672850.48,40000,null,712850.48,null,-391830.48,-36615.5,null,-428445.98,284404.5]
[null,null,"Sub-total",null,{"$f":"SUM(E7:E30)","v":31038990.299999997},{"$f":"SUM(F7:F30)","v":2023208},0,33062198.299999997,null,{"$f":"SUM(J7:J30)","v":-15758248.250000004},-1102871.1399999999,-30000,-16891119.390000001,16171078.91]
[null,null,"Less AC#2055 CWIP",null,{"$f":"-E17","v":-26532.720000000001},{"$f":"-F17","v":0},0,-26532.720000000001,null,0,0,0,0,-26532.720000000001]
[null,null,"Total",null,{"$f":"SUM(E31:E32)","v":31012457.579999998},{"$f":"SUM(F31:F32)","v":2023208},0,33035665.579999998,null,{"$f":"SUM(J31:J32)","v":-15758248.250000004},-1102871.1399999999,-30000,-16891119.390000001,16144546.189999999]
[]
[null,null,null,null,null,null,null,null,null,"Less Fully allocated depreciation:"]
[null,null,null,null,null,null,null,null,null,"Transportation",{"$f":"-K24","v":192047}]
[null,null,null,null,null,null,null,null,null,"Plus other amortization expense:"]
[null,null,null,null,null,null,null,null,null,"Deferred charges",-8155]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",{"$f":"SUM(K33:K38)","v":-918979.1399999999}]

{"sheet":"App.2-C Summary","index":8,"n_rows":33,"n_cols":8,"rows_kept":33,"cut":false,"hidden":false,"merged":[[25,1,25,6],[30,1,30,6],[31,1,31,6],[34,1,34,7],[8,1,8,8],[15,1,15,6],[16,1,16,6],[22,1,22,6],[23,1,23,6],[24,1,24,6]]}
["COLLUS PowerStream",null,null,null,null,null,null,"EB-2012-0116"]
["Appendix 2-C: Depreciation Variance Summary ($000)",null,null,null,null,null,null,"Updated: May 24, 2013"]
[]
[null,"Schedule","Year","Basis","Estimated Depreciation","Actual Depreciation","Variance","Notes"]
[null,"2-CE",2011,"CGAAP",1178,1198,{"$f":"E5-F5","v":-20},1]
[null,"2-CF",2012,"CGAAP",1311,1888,{"$f":"E6-F6","v":-577},2]
[null,"2-CI",2013,"CGAAP",873,1103,{"$f":"E7-F7","v":-230},3]
[]
[null,"General Explanation:  Appendix 2C is a OEB issued worksheet that requires COS applicants to input fixed asset data and depreciation information by various assets classes.   The worksheet has formulas that calculates estimated depreciation based on costs, fully depreciated assets and net additions.  The half-year depreciation rule is assumed and embedded in the deprecation calculation.   The estimated depreciation is compared with the actual or proposed depreciation and any difference is exhibited in the variance column.  Material variances are required to be explained.  See below."]
[]
["Notes:",null,null,null,null,null,null,"Variance"]
[]
[]
[1,"2011 Net Variance:"]
[]
[null,"Actual depreciation is based on full year depreciation applied on new additions.  Where as the estimated depreciation applies the half year rule on new additions. This difference in accounting treatment creates a variance.",null,null,null,null,null,-27]
[null,"Transportation equipment has multiple useful lives.  Estimated depreciation applies estimated single average useful life to all costs whereas the actual depreciation applies the correct useful life to each specific asset record.",null,null,null,null,null,9]
[null,"Other minor variances",null,null,null,null,null,-2]
[null,null,null,null,null,null,null,{"$f":"SUM(H16:H18)","v":-20}]
[]
[2,"2012 Net Variance:"]
[]
[null,"Actual depreciation is based on full year depreciation applied on new additions.  Whereas the estimated depreciation applies the half year rule on new additions. This difference in accounting treatment create a variance.",null,null,null,null,null,-112]
[null,"In 2012 Collus received OEB approval to transfer smart meters from the regulatory asset account to fixed assets.  Included in this transfer was the accrued depreciation that was accumulating in the regulatory smart meter accounts.  The depreciation transfer represented the accumulative depreciation on 2009 to 2011 smart meter assets.  By the end of 2012 these assets would have full a year of deprecation applied. However, the estimated depreciation recognizes the asset transfer as additions and therefore only applies the hall year rule on the transferred cost.  This results in an understated estimated depreciation compared to the actual deprecation recorded",null,null,null,null,null,-470]
[null,"Transportation equipment has multiple useful lives.  Estimated depreciation applies an estimated single average useful life to all costs whereas the actual depreciation applies the useful life to each specific asset record.  This difference in application will create a variance.  For 2012 the estimated depreciation is greater then the actual depreciation. ",null,null,null,null,null,16]
[null,"Other minor variances",null,null,null,null,null,-11]
[null,null,null,null,null,null,null,{"$f":"SUM(H23:H26)","v":-577}]
[]
[3,"2013 Net Variance:"]
[null,"As of January 1, 2013, Collus adopted new IFRS compliant depreciation and capitalization policies."]
[null,"In a number of the asset classes, where there were components and/or a revised useful life due to the change, estimated depreciation is based on a formulae applying a weighted average useful life to the net book value.  However, the proposed test year depreciation uses the updated method where the \"remaining\" useful life is applied to the opening net book value.  The difference in methods result in a variance. As the remaining useful life is lower than the useful life for new additions the proposed depreciation is much higher than the estimated deprecation.     ",null,null,null,null,null,-225]
[null,"Other minor variances",null,null,null,null,null,-5]
[null,null,null,null,null,null,null,{"$f":"SUM(H31:H32)","v":-230}]

{"sheet":"App.2-CE_CGAAP_DepExp_2011","index":9,"n_rows":56,"n_cols":12,"rows_kept":56,"cut":false,"hidden":false,"merged":[[52,1,52,11],[53,1,53,11],[54,1,54,11],[55,1,57,11],[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:",{"$f":"'[5]LDC Info'!$E$18","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2013-05-24"]
[]
["Appendix 2-CE   "]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011","Less Fully Depreciated","Net for Depreciation","Additions 3","Total for Depreciation","Years","Depreciation Rate","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",510327.98,58853.120000000003,{"$f":"C16-D16","v":451474.86},1050,{"$f":"E16+0.5*F16","v":451999.86},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":90399.971999999994},91557.8,{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":-1157.8280000000086}]
[1612,"Land Rights (Formally known as Account 1906)",0,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},0,"",0,0,0]
[1805,"Land",90438.88,null,90438.88,5000,92938.880000000005,0,"",0,0,0]
[1808,"Buildings",494142.24,null,494142.24,null,494142.24,57.09,1.7516202487300753E-2,8655.4955333683647,9033,-377.5044666316353]
[1810,"Leasehold Improvements",0,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",5219952.2300000004,678941.63000000082,4541010.5999999996,null,4541010.5999999996,30,3.3333333333333333E-2,151367.01999999999,151367.01999999999,0]
[1825,"Storage Battery Equipment",0,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",265287.36,null,265287.36,379212.46,454893.58999999997,25,0.04,18195.743599999998,25792.46,-7596.7164000000012]
[1835,"Overhead Conductors & Devices",11422247.92,737465.11999999918,10684782.800000001,184165.95,10776865.775,25,0.04,431074.63099999999,434757.95,-3683.3190000000177]
[1840,"Underground Conduit",0,"`",0,0,0,null,"",0,null,0]
[1845,"Underground Conductors & Devices",7932306.21,44660.889999999665,7887645.3200000003,392127.93,8083709.2850000001,25,0.04,323348.3714,331190.93,-7842.5585999999894]
[1850,"Line Transformers",5184348.93,340126.12999999896,4844222.8000000007,394582.2,5041513.9000000004,25,0.04,201660.55600000001,209552.2,-7891.6440000000002]
[1855,"Services (Overhead & Underground)",855853.58,null,855853.58,98626.93,905167.04499999993,25,0.04,36206.681799999998,38180.93,-1974.2482000000018]
[1860,"Stranded meters",1529891.29,null,1529891.29,null,1529891.29,25,0.04,61195.651600000005,61082,113.65160000000469]
[1860,"Meters (Smart Meters)",237500,null,237500,204153.09,339576.54499999998,15,6.6666666666666666E-2,22638.436333333331,29446.42,-6807.983666666667]
[1905,"Land",0,null,0,0,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",0,null,0,0,0,null,"",0,null,0]
[1910,"Leasehold Improvements",0,null,0,0,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",191477.68,90327.34,101150.34,0,101150.34,10,0.1,10115.034,10115,3.3999999999650754E-2]
[1920,"Computer Equip.-Hardware",0,null,0,18014.09,9007.0450000000001,3,0.33333333333333331,3002.3483333333334,6004.09,-3001.7416666666668]
[1930,"Transportation Equipment",1383943.1,367114.28,1016828.8200000001,{"$f":"243573.46-16089","v":227484.46},1130571.05,6.98,0.14326647564469913,161972.92979942693,152728.46,9244.4697994269372]
[1935,"Stores Equipment",18634.96,null,18634.96,-6634.96,15317.48,10,0.1,1531.748,1200,331.74800000000005]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,"",0,null,0]
[1945,"Measurement & Testing Equipment",51800,51800,0,null,0,null,"",0,null,0]
[1950,"Power Operated Equipment",37260,null,37260,null,37260,10,0.1,3726,3726,0]
[1955,"Communications Equipment",71751.41,40753.18,30998.230000000003,null,30998.230000000003,10,0.1,3099.8230000000003,3100,-0.17699999999967986]
[1960,"Miscellaneous Equipment ",236174.56,203814.49,32360.070000000007,2999,33859.570000000007,10,0.1,3385.9570000000008,3535,-149.04299999999921]
[1970,"Load Management Controls - Custmr premisis",878887.18,878887.18,0,null,0,10,0.1,0,0,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,"",0,null,0]
[1980,"System Supervisor Equipment",642552.07999999996,null,642552.07999999996,30298.400000000001,657701.27999999991,15,6.6666666666666666E-2,43846.751999999993,44856.4,-1009.6480000000083]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1995,"Contributions & Grants",-9636768.7799999993,null,-9636768.7799999993,-595010.81000000006,-9934274.1849999987,25,0.04,-397370.96739999996,-409282.81,11911.842600000033]
["etc.","Construction Work in prorgress",null,null,0,121871.9,"n/a","n/a","n/a","n/a","n/a","n/a"]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C16:C49)","v":27618008.809999995},{"$f":"SUM(D16:D49)","v":3492743.3599999989},{"$f":"SUM(E16:E49)","v":24125265.450000003},{"$f":"SUM(F16:F49)","v":1457940.64},{"$f":"SUM(G16:G49)","v":24793299.820000004},null,null,{"$f":"SUM(J16:J49)","v":1178052.1839994623},{"$f":"SUM(K16:K49)","v":1197942.8499999996},{"$f":"SUM(L16:L49)","v":-19890.666000538022}]
[]
["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,"Additions are net of disposals. Calculated formulae for depreciation applies half year rule and therefore disposals would similarily had half year rule application."]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CF_CGAAP_DepExp_2012","index":10,"n_rows":56,"n_cols":12,"rows_kept":56,"cut":false,"hidden":false,"merged":[[51,1,51,11],[52,1,52,11],[53,1,53,11],[55,1,55,11],[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:",{"$f":"'[5]LDC Info'!$E$18","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CF  "]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions 3","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",511377.98,70195.59,{"$f":"C16-D16","v":441182.39},4225,{"$f":"E16+0.5*F16","v":443294.89},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":88658.978000000003},91349,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":-2690.0219999999972}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},0,0,0,null,0]
[1805,"Land",95438.88,null,95438.88,361109.42,275993.58999999997,0,0,0,null,0]
[1808,"Buildings",494142.24,null,494142.24,108735,548509.74,57.09,1.7516202487300753E-2,9607.8076720966892,10860,-1252.1923279033108]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",5219952.2300000004,263922.83999999985,4956029.3900000006,1257.9100000000001,4956658.3450000007,30,3.3333333333333333E-2,165221.94483333334,165242.91,-20.965166666661389]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",644499.81999999995,null,644499.81999999995,333694.83,811347.23499999999,25,0.04,32453.8894,39122.83,-6668.9406000000017]
[1835,"Overhead Conductors & Devices",11606413.869999999,879129.14999999851,10727284.720000001,578191.03,11016380.235000001,25,0.04,440655.20940000005,452219.03,-11563.820599999977]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",8324434.1399999997,107043.77999999933,8217390.3600000003,230763.14,8332771.9300000006,25,0.04,333310.87720000005,337926.14,-4615.2627999999677]
[1850,"Line Transformers",5578931.1299999999,420614.65000000037,5158316.4799999995,112721.52,5214677.2399999993,25,0.04,208587.08959999998,210841.52,-2254.430400000012]
[1855,"Services (Overhead & Underground)",954480.51,null,954480.51,139384.76999999999,1024172.895,25,0.04,40966.915800000002,43763.77,-2796.8541999999943]
[1860,"Meters (stranded meters)",1529891.29,null,1529891.29,-1529891.29,764945.64500000002,25,0.04,30597.825800000002,31907.19,-1309.3641999999963]
[1860,"Meters (Smart Meters)",441653.09,null,441653.09,{"$f":"2606507.23+50051.5","v":2656558.73},1769932.4550000001,15,6.6666666666666666E-2,117995.497,{"$f":"32776.83+644029.73","v":676806.55999999994},-558811.06299999997]
[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 ",191477.68,90327.34,101150.34,16531.18,109415.93,10,0.1,10941.592999999999,11769.18,-827.58700000000135]
[1920,"Computer Equip.-Hardware",18014.09,null,18014.09,null,18014.09,3,0.33333333333333331,6004.6966666666667,6005,-0.30333333333328483]
[1930,"Transportation Equipment",1611427.56,351025.28,1260402.28,263419.78000000003,1392112.17,7.12,0.1404494382022472,195521.37219101124,179188.28,16333.092191011237]
[1935,"Stores Equipment",12000,null,12000,null,12000,10,0.1,1200,1200,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",51800,51800,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",37260,null,37260,null,37260,10,0.1,3726,3726,0]
[1955,"Communications Equipment",71751.41,40753.18,30998.230000000003,null,30998.230000000003,10,0.1,3099.8230000000003,3100,-0.17699999999967986]
[1960,"Miscellaneous Equipment ",239173.56,203814.49,35359.070000000007,null,35359.070000000007,10,0.1,3535.9070000000006,3536,-9.2999999999392458E-2]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",672850.48,143562.99,529287.49,null,529287.49,15,6.6666666666666666E-2,35285.832666666669,42390,-7104.167333333331]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",-10231779.59,null,-10231779.59,-339434.26,-10401496.720000001,25,0.04,-416059.86880000005,-422858.26,6798.3911999999546]
[null,"Construction in process",121871.9,"n/a","n/a",-95339.18,"n/a","n/a","n/a","n/a","n/a","n/a"]
[null,null,null,null,0,null,0,null,null,null,null,0]
[null,"Total",{"$f":"SUM(C16:C48)","v":28197062.270000007},{"$f":"SUM(D16:D48)","v":2622189.2899999982},{"$f":"SUM(E16:E48)","v":25453001.080000009},{"$f":"SUM(F16:F48)","v":2841927.5800000005},{"$f":"SUM(G16:G48)","v":26921634.460000008},null,null,{"$f":"SUM(J16:J48)","v":1311311.390429775},{"$f":"SUM(K16:K48)","v":1888095.1500000001},{"$f":"SUM(L16:L48)","v":-576783.75957022537}]
[]
["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,"Additions are net of disposals. Calculated formulae for depreciation applies half year rule and therefore disposals would similarily had half year rule application."]
[]
["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_CGAAP_DepExp_2013","index":11,"n_rows":57,"n_cols":12,"rows_kept":57,"cut":false,"hidden":false,"merged":[[56,1,56,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10],[50,1,50,11],[51,1,51,11],[52,1,52,11],[53,1,53,9],[54,1,54,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'[5]LDC Info'!$E$18","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2013-05-24"]
[]
["Appendix 2-CI ( New )  "]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2013,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated / Accumulative Depreciation 5","Net for Depreciation","Additions 3","Total for Depreciation","Years","Depreciation Rate","2013 Depreciation Expense","2013 Depreciation4 Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",515602.98,70195.59,{"$f":"C16-D16","v":445407.39},105000,{"$f":"E16+0.5*F16","v":497907.39},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":99581.478000000003},110081,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":-10499.521999999997}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},0,0,0,0,0]
[1805,"Land",456548.3,0,456548.3,null,456548.3,0,0,0,0,0]
[1808,"Buildings",602877.24,0,602877.24,null,602877.24,57.09,1.7516202487300753E-2,10560.119810825012,10845,-284.88018917498812]
[1820,"Distribution Station Equipment <50 kV      (5)",5221210.1399999997,1900761,3320449.1399999997,null,3320449.1399999997,40.83,2.4491795248591724E-2,81323.760470242458,132672,-51348.239529757542]
[1825,"Storage Battery Equipment",0,0,0,null,0,null,0,0,0,0]
[1830,"Poles, Towers & Fixtures                         (5) ",8258212,4323897,3934315,608422,4238526,45,2.2222222222222223E-2,94189.46666666666,{"$f":"164306+6760.24","v":171066.23999999999},-76876.773333333331]
[1835,"Overhead Conductors & Devices               (5)",4904588,2632372,2272216,496343,2520387.5,45,2.2222222222222223E-2,56008.611111111109,{"$f":"106946+5514.92","v":112460.92},-56452.308888888889]
[1840,"Underground Conduit",0,null,0,0,0,null,0,0,0,0]
[1845,"Underground Conductors & Devices           (5)",8555197.2799999993,4833953,3721244.2799999993,214879,3828683.7799999993,41.55,2.4067388688327317E-2,92146.420697954265,{"$f":"134346+2685.99","v":137031.99},-44885.569302045726]
[1850,"Line Transformers                                     (5)",5691652.6500000004,2993927,2697725.6500000004,206064,2800757.6500000004,40,2.5000000000000001E-2,70018.941250000003,{"$f":"110751+2575.8","v":113326.8},-43307.858749999999]
[1855,"Services (Overhead & Underground)           (5)",1093865.28,227719,866146.28,150000,941146.28,40,2.5000000000000001E-2,23528.656999999999,{"$f":"29453+1875","v":31328},-7799.3430000000008]
[1860,"Meters (stranded meters)",0,null,0,null,0,25,0.04,0,0,0]
[1860,"Meters (Smart Meters)",3098211.82,null,3098211.82,275500,3235961.82,15,6.6666666666666666E-2,215730.788,{"$f":"32780.33+181364.57","v":214144.90000000002},1585.8879999999772]
[1905,"Land",0,null,0,null,0,null,0,0,0,0]
[1908,"Buildings & Fixtures",0,null,0,null,0,null,0,0,0,0]
[1910,"Leasehold Improvements",0,null,0,null,0,null,0,0,0,0]
[1915,"Office Furniture & Equipment ",208008.86,90327.34,117681.51999999999,null,117681.51999999999,10,0.1,11768.151999999998,11768,0.15199999999822467]
[1920,"Computer Equip.-Hardware",18014.09,null,18014.09,null,18014.09,5,0.2,3602.8180000000002,6005,-2402.1819999999998]
[1930,"Transportation Equipment",1874847.34,420231.67999999999,1454615.6600000001,202000,1555615.6600000001,7.2513563327535273,0.13790523511899658,214527.54334709307,192047,22480.543347093073]
[1935,"Stores Equipment",12000,null,12000,null,12000,10,0.1,1200,1200,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,0,0]
[1945,"Measurement & Testing Equipment",51800,51800,0,null,0,10,0.1,0,0,0]
[1950,"Power Operated Equipment",37260,null,37260,null,37260,10,0.1,3726,3726,0]
[1955,"Communications Equipment",71751.41,43155.1,28596.310000000005,null,28596.310000000005,10,0.1,2859.6310000000003,3100,-240.36899999999969]
[1960,"Miscellaneous Equipment ",239173.56,203814.49,35359.070000000007,75000,72859.070000000007,10,0.1,7285.9070000000011,7286,-9.299999999893771E-2]
[1975,"Load Management Controls Utility Premises",0,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",672850.48,143562.99,529287.49,40000,549287.49,15,6.6666666666666666E-2,36619.165999999997,36615.5,3.6659999999974389]
[1985,"Miscellaneous Fixed Assets",0,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants                            (5)",-10571213.85,-4307640,-6263573.8499999996,-350000,-6438573.8499999996,42.41,2.3579344494223064E-2,-151817.35086064608,{"$f":"-187458.21-4375","v":-191833.21},40015.85913935391]
[null,"Construction in Progress",26532.720000000001,"n/a","n/a","n/a","n/a","n/a","n/a","n/a","n/a","n/a"]
[null,null,null,null,0,null,0]
[null,"Total",{"$f":"SUM(C16:C47)","v":31038990.299999997},{"$f":"SUM(D16:D47)","v":13628076.189999998},{"$f":"SUM(E16:E47)","v":17384381.390000001},{"$f":"SUM(F16:F47)","v":2023208},{"$f":"SUM(G16:G47)","v":18395985.390000001},null,null,{"$f":"SUM(J16:J47)","v":872860.10949324653},{"$f":"SUM(K16:K47)","v":1102871.1400000001},{"$f":"SUM(L16:L47)","v":-230011.03050675342}]
[]
["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,"Additions are net of disposals. Calculated formulae for depreciation applies half year rule and therefore disposals would similarily had half year rule application."]
[4,"2013 Test year deprecation based on half year rule application"]
[5,"For 2013 due to the change in accounting standard to IFRS the actual deprecation is based on applying the remaining useful life against the opening net book value. In order to develop an effective comparison the opening accumulative depreciation was entered for those asset classes that had revised useful lives under IFRS. "]
[]
["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.   As Collus has deferred IFRS until 2014 there is no requirement for  a  PPE deferral account and the opening cost balance shall be the 2012 closing cost balance.   "]

{"sheet":"App.2-D_Overhead","index":12,"n_rows":57,"n_cols":13,"rows_kept":57,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[12,0,12,12],[14,0,16,2],[14,10,14,12],[15,10,15,12],[16,10,16,12],[23,0,23,2],[23,10,23,12],[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],[21,0,21,2],[21,10,21,12],[22,10,22,12],[24,0,24,2],[24,10,24,12],[25,0,25,2],[25,10,25,12],[26,0,26,2],[26,10,26,12],[36,0,38,2],[36,10,36,12],[37,10,37,12],[38,10,38,12],[27,0,27,2],[27,10,27,12],[28,0,28,2],[28,10,28,12],[29,0,29,2],[29,10,29,12],[30,0,30,2],[30,10,30,12],[31,0,31,2],[31,10,31,12],[34,0,34,12],[45,0,45,2],[45,10,45,12],[39,0,39,2],[39,10,39,12],[40,0,40,2],[40,10,40,12],[41,0,41,2],[41,10,41,12],[42,0,42,2],[42,10,42,12],[43,0,43,2],[43,10,43,12],[44,10,44,12],[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],[50,0,50,2],[50,10,50,12],[51,0,51,2],[51,10,51,12],[52,0,52,2],[52,10,52,12],[53,0,53,2],[53,10,53,12],[58,0,59,0],[58,1,59,4],[56,1,57,12],[69,0,72,0],[74,0,75,0],[61,0,62,0],[61,1,61,4],[63,0,64,0],[66,0,67,0]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2013-05-24"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that are currently capitalized on self-constructed assets under MIFRS or an alternate accounting standard."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are allowed to be"]
[null,null,null,null,"Impact on PP&E","Impact on PP&E","Impact on PP&E","PP&E Variance","PP&E Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,null,null,{"$f":"+G18-F18","v":0},{"$f":"+G18-E18","v":0}]
["costs of site preparation",null,null,null,null,null,null,0,0]
["initial delivery and handling costs",null,null,null,null,null,null,0,0]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,0,0]
["professional fees",null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["costs of opening a new facility",null,null,null,null,null,null,0,0]
["costs of introducing a new product or service (including costs of advertising and promotional activities)",null,null,null,null,null,null,0,0]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)",null,null,null,null,null,null,0,0]
["administration and other general overhead costs",null,null,null,259100,246300,212800,-33500,-46300,"Y","Test year represents removal of allocated rent for Stores and Vehicles and the removal of training and other costs deemed not to be direct/not IFRS compliant that are no longer capitalized"]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E18:E31)","v":259100},{"$f":"SUM(F18:F31)","v":246300},{"$f":"SUM(G18:G31)","v":212800},{"$f":"SUM(H18:H31)","v":-33500},{"$f":"SUM(I18:I31)","v":-46300}]
[]
[]
["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,{"$f":"+G40-F40","v":0},{"$f":"+G40-E40","v":0}]
["costs of site preparation",null,null,null,null,null,null,{"$f":"+G41-F41","v":0},{"$f":"+G41-E41","v":0}]
["initial delivery and handling costs",null,null,null,null,null,null,{"$f":"+G42-F42","v":0},{"$f":"+G42-E42","v":0}]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,{"$f":"+G43-F43","v":0},{"$f":"+G43-E43","v":0}]
["professional fees",null,null,null,null,null,null,{"$f":"+G44-F44","v":0},{"$f":"+G44-E44","v":0}]
[]
["costs of opening a new facility",null,null,null,null,null,null,{"$f":"+G46-F46","v":0},{"$f":"+G46-E46","v":0}]
["costs of introducing a new product or service (including costs of advertising and promotional activities)",null,null,null,null,null,null,0,0]
["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]
["administration and other general overhead costs",null,null,null,1179800,1211300,1235400,24100,55600,"N","Test year increase represents removal of allocated rent for Stores and Vehicles and the removal of training and other costs deemed not to be direct/ not IFRS compliant that are no longer capitalized"]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E40:E53)","v":1179800},{"$f":"SUM(F40:F53)","v":1211300},{"$f":"SUM(G40:G53)","v":1235400},{"$f":"SUM(H40:H53)","v":24100},{"$f":"SUM(I40:I53)","v":55600}]
[]
["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":13,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":false,"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$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2012 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2012 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,{"$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":14,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":false,"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$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2013 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2013 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2013. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,null,{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2012, the transition year)"]
["            Opening net PP&E  - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS (Shown as adjustment to rate base on rebasing)",null,null,null,{"$f":"E25-E31","v":0}]
[]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["          Opening balance ",null,null,null,{"$f":"D40","v":0},{"$f":"E40","v":0},{"$f":"F40","v":0},{"$f":"G40","v":0},{"$f":"H40","v":0}]
["          Amounts added in the year",null,null,null,{"$f":"E33-D33","v":0}]
["Sub-total",null,null,null,{"$f":"E36+E37","v":0},{"$f":"F36+F37","v":0},{"$f":"G36+G37","v":0},{"$f":"H36+H37","v":0},{"$f":"I36+I37","v":0}]
["Amount of amortization, included in  depreciation expense  - Note 2",null,null,null,null,{"$f":"IF(ISERROR(-E33/I44), 0, -E33/I44)","v":0},{"$f":"+F39","v":0},{"$f":"+F39","v":0},{"$f":"+F39","v":0}]
["          Closing balance in deferral account",null,null,null,{"$f":"E38+E39","v":0},{"$f":"IF(ISERROR(F38+F39), 0, F38+F39)","v":0},{"$f":"G38+G39","v":0},{"$f":"H38+H39","v":0},{"$f":"I38+I39","v":0}]
[]
["Effect on Revenue Requirement"]
["        Amortization of deferred balance as above - Note 2",null,null,null,null,{"$f":"IF(ISERROR(E33/I44), 0, E33/I44)","v":0},null,"WACC"]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 3 ",null,null,null,null,{"$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, 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":15,"n_rows":63,"n_cols":9,"rows_kept":63,"cut":false,"hidden":false,"merged":[[40,0,41,8],[27,0,27,1],[28,0,28,1],[8,0,8,8],[9,0,9,8],[25,0,25,8],[26,0,26,1],[35,2,35,8],[36,2,37,8],[29,0,29,1],[30,0,30,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[36,0,36,1],[61,1,61,8],[62,1,62,8],[51,0,51,1],[45,0,46,8],[50,0,50,1],[56,0,56,1],[52,0,52,1],[53,0,53,1],[54,0,54,1],[55,0,55,1]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2013-05-24"]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"G13-3 & \" Actual\"","v":"2009 Actual"},{"$f":"G13-2 & \" Actual\"","v":"2010 Actual"},{"$f":"G13-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"G13-1 & \" Actual\"& CHAR(178)","v":"2011 Actual²"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},"Test Year"]
[null,null,null,null,null,null,{"$f":"'LDC Info'!E26","v":2012},{"$f":"'LDC Info'!E26","v":2012},{"$f":"'LDC Info'!E28","v":2013}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP",null,"CGAAP",null,"CGAAP"]
[4235,"Specific Service Charges",149517,199352,173436,null,185406,null,204000]
[4225,"Late Payment Charges",94277,99511,118839,null,130330,null,84000]
[4082,"Retail Services Revenues",19741,20465,19227,null,17380,null,18000]
[4084,"Service Transaction Requests",-985,-176,-2287,null,410,null,500]
[4210,"Rent from Electric Property",84046,107600,99248,null,105401,null,105000]
[4345,"Gain on Disposition of future Utility property",0,0,0,null,645,null,0]
[4355,"Gain on Disposition of Utility property",0,8852,320,null,0,null,0]
[4390,"Misc. Non-operating income",9280,53635,5490,null,4748,null,6000]
[4405,"Interest and dividend income",58644,46626,30617,null,37452,null,48000]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C15","v":149517},199352,173436,{"$f":"F15","v":0},{"$f":"G15","v":185406},{"$f":"H15","v":0},{"$f":"I15","v":204000}]
["Late Payment Charges",null,94277,99511,118839,{"$f":"F16","v":0},{"$f":"G16","v":130330},{"$f":"H16","v":0},{"$f":"I16","v":84000}]
["Other Operating Revenues",null,102802,127889,164188,null,123190,null,123600]
["Other Income or Deductions",null,67924,109113,36427,null,42845,null,54000]
["Total",null,{"$f":"SUM(C27:C30)","v":414520},535865,492890,0,481771,0,465600]
[]
["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 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C12","v":"2009 Actual"},{"$f":"D12","v":"2010 Actual"},{"$f":"E12","v":"2011 Actual²"},{"$f":"F12","v":"2011 Actual²"},"Bridge Year","Bridge Year","Test Year"]
["Reporting Basis",null,{"$f":"IF(ISBLANK(C14), \"\", C14)","v":"CGAAP"},"CGAAP","CGAAP",null,"CGAAP","","CGAAP"]
["Short-term Investment Interest"]
["Bank Deposit Interest"]
["Miscellaneous Interest Revenue"]
["etc.1"]
[]
["Total",null,{"$f":"SUM(C52:C56)","v":0},0,0,0,0,0,0]
[]
[]
["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":16,"n_rows":128,"n_cols":9,"rows_kept":128,"cut":false,"hidden":false,"merged":[[72,3,72,7],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,3,12,7],[45,3,45,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[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:","2013-05-24"]
[]
["Appendix 2-G"]
["Detailed, Account by Account, OM&A Expense Table"]
["(excluding Depreciation and Amortization)"]
[]
[null,null,null,"COLLUS Power Corp."]
[null,null,null,"Actual",null,null,"Bridge Year","Test Year"]
[null,null,null,"2009 CGAAP","2010 CGAAP","2011 CGAAP","2012 CGAAP","2013 CGAAP"]
[]
[null,null,"Operation Expenses"]
[null,5005,"Operation Supervision and Engineering",69390.45,67167.41,92070.5,130060.73,132000]
[null,5010,"Load Dispatching",45849.84,40581.67,21107.919999999998,58455.31,88500]
[null,5012,"Station Buildings and Fixtures Expense",17216.72,35189.910000000003,31477.89,23199.07,27000]
[null,5014,"Transformer Station Equipment - Operation Labour",0,0,0,0,0]
[null,5015,"Transformer Station Equipment - Operation Supplies and Expenses",0,0,0,0,0]
[null,5016,"Distribution Station Equipment - Operation Labour",0,0,0,-0.3,-0.312]
[null,5017,"Distribution Station Equipment - Operation Supplies and Expenses",8370.9500000000007,14863.8,0,0,0]
[null,5020,"Overhead Distribution Lines and Feeders - Operation Labour",3060.22,0,2732.93,29933.759999999998,30000]
[null,5025,"Overhead Distribution Lines & Feeders - Operation Supplies and Expenses",3702.65,2043,-140.18,25411.47,30000]
[null,5030,"Overhead Subtransmission Feeders - Operation",0,0,0,0,0]
[null,5035,"Overhead Distribution Transformers- Operation",34577.1,62321.29,46409.56,27407.72,34800]
[null,5040,"Underground Distribution Lines and Feeders - Operation Labour",0,0,410.64,6487.82,8000]
[null,5045,"Underground Distribution Lines & Feeders - Operation Supplies & Expenses",0,100.44,0,4482.5600000000004,6000]
[null,5050,"Underground Subtransmission Feeders - Operation",0,0,0,0,0]
[null,5055,"Underground Distribution Transformers - Operation",0,2592.1999999999998,18362.509999999998,5534.72,12000]
[null,5060,"Street Lighting and Signal System Expense",0,0,0,0,0]
[null,5065,"Meter Expense",9006.4699999999993,948.8,8471.82,4124.1400000000003,6000]
[null,5070,"Customer Premises - Operation Labour",0,0,908.66,0,0]
[null,5075,"Customer Premises - Materials and Expenses",0,0,0,0,0]
[null,5085,"Miscellaneous Distribution Expense",66555.53,77766.179999999993,59547.9,45577,60000]
[null,5090,"Underground Distribution Lines and Feeders - Rental Paid",0,0,0,0,0]
[null,5095,"Overhead Distribution Lines and Feeders - Rental Paid",0,0,0,0,0]
[null,5096,"Other Rent",0,0,0,0,172800]
[null,null,"Total Operation Expenses",{"$f":"SUM(D18:D40)","v":257729.93000000002},{"$f":"SUM(E18:E40)","v":303574.69999999995},281360.15000000002,360674,607099.68799999997]
[]
[]
[]
[]
[null,null,null,"COLLUS Power Corp."]
[null,null,null,"Actual",null,null,"Bridge Year","Test Year"]
[null,null,null,"2009 CGAAP","2010 CGAAP","2011 CGAAP","2012 CGAAP","2013 CGAAP"]
[]
[null,null,"Maintenance Expenses"]
[null,5105,"Maintenance Supervision and Engineering",61532.46,53871.98,110367.59,133263.07,60000]
[null,5110,"Maintenance of Buildings and Fixtures - Distribution Stations",11522.61,11673.87,6364.16,10728.01,12000]
[null,5112,"Maintenance of Transformer Station Equipment",0,0,0,0,0]
[null,5114,"Maintenance of Distribution Station Equipment",46985.13,84324.91,45211.67,56938,52000]
[null,5120,"Maintenance of Poles, Towers and Fixtures",135578.96,137522.94,167964.65,180084,184000]
[null,5125,"Maintenance of Overhead Conductors and Devices",325373.34000000003,394515.44,402086.01,320012,324000]
[null,5130,"Maintenance of Overhead Services",194501.68,189258.04,268241.90999999997,165647,172200]
[null,5135,"Overhead Distribution Lines and Feeders - Right of Way",151176.42000000001,154774.48000000001,150791.26999999999,197211,100000]
[null,5145,"Maintenance of Underground Conduit",0,0,10000,0,0]
[null,5150,"Maintenance of Underground Conductors and Devices",131858.85,96017.03,104814.66,117438,117000]
[null,5155,"Maintenance of Underground Services",253331.14,242336.71,246024.09,239402,228000]
[null,5160,"Maintenance of Line Transformers",45373.14,41151.65,63543.8,70561,75000]
[null,5170,"Sentinel Lights - Labour",0,0,0,0,0]
[null,5172,"Sentinel Lights - Materials and Expenses",0,0,0,0,0]
[null,5175,"Maintenance of Meters",288221.45,174645.06,242710.19,248054,241700]
[null,5178,"Customer Installations Expenses- Leased Property",0,0,0,0,0]
[null,5195,"Maintenance of Other Installations on Customer Premises",0,0,0,0,0]
[null,null,"Total Maintenance Expenses",{"$f":"SUM(D51:D67)","v":1645455.1799999997},{"$f":"SUM(E51:E67)","v":1580092.1099999999},1818120,1739338.08,1565900]
[null,null,null,0,0,0,0,0,0]
[]
[]
[]
[null,null,null,"COLLUS Power Corp."]
[null,null,null,"Actual",null,null,"Bridge Year","Test Year"]
[null,null,null,"2009 CGAAP","2010 CGAAP","2011 CGAAP","2012 CGAAP","2013 CGAAP"]
[]
[null,null,"Billing and Collecting"]
[null,5305,"Supervision",13420.32,0,46131.38,60035.49,84000]
[null,5310,"Meter Reading Expense",87466.83,89107.82,46175.32,237727,192000]
[null,5315,"Customer Billing",577387.41,580708.28,468714.11000000004,587319,534276]
[null,5320,"Collecting",59618.23,104752.78,103672.09,117926.15,119586]
[null,5325,"Collecting- Cash Over and Short",1042.1099999999999,-56.86,4495,-72.91,0]
[null,5330,"Collection Charges",0,0,0,0,0]
[null,5335,"Bad Debt Expense",82135.17,93161.07,58406.400000000001,82323.009999999995,84000]
[null,5340,"Miscellaneous Customer Accounts Expenses",0,0,0,0,0]
[null,null,"Total Billing and Collecting",{"$f":"SUM(D78:D85)","v":821070.07000000007},{"$f":"SUM(E78:E85)","v":867673.09000000008},727594.3,1085257.74,1013862]
[null,null,null,0,0,0,0]
[null,null,"Community Relations (incl sales expense)"]
[null,5405,"Supervision",0,0,0,0,0]
[null,5410,"Community Relations - Sundry",0,0,0,0,0]
[null,5415,"Energy Conservation",0,8041.49,5117.2299999999996,0,0]
[null,5420,"Community Safety Program",0,0,0,0,0]
[null,5425,"Miscellaneous Customer Service and Informational Expenses",103213.01,158530.31,144910.91,133479,138000]
[null,5505,"Supervision",0,0,0,0,0]
[null,5510,"Demonstrating and Selling Expense",0,0,0,0,0]
[null,5515,"Advertising Expense",0,0,0,0,0]
[null,5520,"Miscellaneous Sales Expense",0,0,0,0,0]
[null,null,"Total Community Relations (incl sales expense)",{"$f":"SUM(D89:D97)","v":103213.01},{"$f":"SUM(E89:E97)","v":166571.79999999999},150028.14000000001,133479,138000]
[null,null,null,0,0,0,0]
[null,null,"Administrative and General Expenses"]
[null,5605,"Executive Salaries and Expenses",736804,819531,677188,872220,831600]
[null,5610,"Management Salaries and Expenses"]
[null,5615,"General Administrative Salaries and Expenses"]
[null,5620,"Office Supplies and Expenses",0,0,79.239999999999995,0,0]
[null,5625,"Administrative Expense Transferred Credit",0,0,0,0,0]
[null,5630,"Outside Services Employed",183125,150000,146229,306332.89,216000]
[null,5635,"Property Insurance",670.68,1506,35411.85,28117,28887]
[null,5640,"Injuries and Damages",2105.19,0,46803.12,53947,64800]
[null,5645,"Employee Pensions and Benefits",0,0,0,-352,3306]
[null,5650,"Franchise Requirements",0,0,0,0,0]
[null,5655,"Regulatory Expenses",29514.94,34322.9,42003.71,84015.01,81000]
[null,5660,"General Advertising Expenses",0,0,0,2184.38,2000]
[null,5665,"Miscellaneous General Expenses",0,0,0,72591,90000]
[null,5670,"Rent",39999.96,39999.96,43200,43200,43200]
[null,5675,"Maintenance of General Plant",22139.59,22459.13,91537.09,22372,30000]
[null,5680,"Electrical Safety Authority Fees",8364.9599999999991,8518.2000000000007,6698.69,7010.9,8040]
[null,5681,"SPC Expense",0,0,0,0,0]
[null,5685,"Independent Market Operator Fees and Penalties",0,0,0,0,0]
[null,5695,"OM&A contra account",0,0,0,0,0]
[null,6205,"Donations & LEAP",0,0,4862,32918,31465]
[null,6210,"Life Insurance",0,0,0,0,0]
[null,"JS","less  Cost of Shared service (included in A&G above)",0,0,0,0,0]
[null,null,"Other Distribution expenses",null,null,null,null," "]
[null,6105,"Taxes Other Than Income Taxes",0,1601.52,1970.55,0,0]
[null,6215,"Penalties",0,0,0,0,0]
[null,6225,"Other Deductions",0,0,0,0,0]
[null,null,"Total Administrative and General Expenses",{"$f":"SUM(D101:D126)","v":1022724.3199999998},{"$f":"SUM(E101:E126)","v":1077938.71},1095983.25,1524556.18,1430298]
[null,null,null,0,0,0,0,0,0]

{"sheet":"App.2-H_OM&A_Detailed_Analysis","index":17,"n_rows":122,"n_cols":9,"rows_kept":122,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[120,1,120,8],[121,1,121,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["OM&A Detailed Variance Analysis"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description","Last Board-approved Rebasing Year","Most Current Actual Year ","Test Year (2013)","Test Year Versus Last Rebasing ",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Operations"]
[5005,"Operation Supervision and Engineering",76800,130060.73,132000,55200,0.71875,1939.2700000000041,1.4910496042886967E-2]
[5010,"Load Dispatching",46500,58455.31,88500,42000,0.90322580645161299,30044.690000000002,0.51397708779578788]
[5012,"Station Buildings and Fixtures Expense",19000,23199.07,27000,8000,0.42105263157894735,3800.9300000000003,0.16383975736958423]
[5014,"Transformer Station Equipment - Operation Labour",0,0,0,0,"",0,""]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",0,0,0,0,"",0,""]
[5016,"Distribution Station Equipment - Operation Labour",0,-0.3,-0.312,-0.312,"",-1.2000000000000011E-2,4.0000000000000036E-2]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",10000,0,0,-10000,-1,0,""]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",26000,29933.759999999998,30000,4000,0.15384615384615374,66.240000000001601,2.212886052403773E-3]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",0,25411.47,30000,30000,"",4588.5299999999988,0.18056924687946019]
[5030,"Overhead Sub-transmission Feeders - Operation",0,0,0,0,"",0,""]
[5035,"Overhead Distribution Transformers - Operation",3500,27407.72,34800,31300,8.9428571428571431,7392.2799999999988,0.26971524811257552]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",0,6487.82,8000,8000,"",1512.1800000000003,0.2330798326710668]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",0,4482.5600000000004,6000,6000,"",1517.4399999999996,0.33852084523129622]
[5050,"Underground Sub-transmission Feeders - Operation",0,0,0,0,"",0,""]
[5055,"Underground Distribution Transformers - Operation",0,5534.72,12000,12000,"",6465.28,1.1681313598519889]
[5060,"Street Lighting and Signal System Expense",0,0,0,0,"",0,""]
[5065,"Meter Expense",1500,4124.1400000000003,6000,4500,3,1875.8599999999997,0.45484876847051736]
[5070,"Customer Premises - Operation Labour",0,0,0,0,"",0,""]
[5075,"Customer Premises - Operation Materials and Expenses",0,0,0,0,"",0,""]
[5085,"Miscellaneous Distribution Expenses",78000,45577,60000,-18000,-0.23076923076923073,14423,0.31645347434012772]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",0,0,0,0,"",0,""]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",0,0,0,0,"",0,""]
[5096,"Other Rent",30000,0,172800,142800,4.76,172800,""]
["Total - Operations",null,291300,360674,607099.68799999997,315799.68799999997,1.0841046618606245,246425.68799999997,0.68323662919977579]
["Account","Description"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",62000,133263.07,60000,-2000,-3.2258064516129004E-2,-73263.070000000007,-0.54976273621791849]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",26000,10728.01,12000,-14000,-0.53846153846153844,1271.9899999999998,0.118567190000755]
[5112,"Maintenance of Transformer Station Equipment",0,0,0,0,"",0,""]
[5114,"Maintenance of Distribution Station Equipment",59600,56938,52000,-7600,-0.12751677852348997,-4938,-8.6725912395939408E-2]
[5120,"Maintenance of Poles, Towers and Fixtures",68225,180084,184000,115775,1.696958592891169,3916,2.1745407698629426E-2]
[5125,"Maintenance of Overhead Conductors and Devices",263500,320012,324000,60500,0.22960151802656537,3988,1.246203267377477E-2]
[5130,"Maintenance of Overhead Services",189000,165647,172200,-16800,-8.8888888888888906E-2,6553,3.9560028252850987E-2]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",244000,197211,100000,-144000,-0.5901639344262295,-97211,-0.49292889341872415]
[5145,"Maintenance of Underground Conduit",-53466,0,0,53466,-1,0,""]
[5150,"Maintenance of Underground Conductors and Devices",120000,117438,117000,-3000,-2.5000000000000022E-2,-438,-3.7296275481530916E-3]
[5155,"Maintenance of Underground Services",236500,239402,228000,-8500,-3.5940803382663811E-2,-11402,-4.7627003951512537E-2]
[5160,"Maintenance of Line Transformers",100000,70561,75000,-25000,-0.25,4439,6.2910106149289158E-2]
[5165,"Maintenance of Street Lighting and Signal Systems",0,0,0,0,"",0,""]
[5170,"Sentinel Lights - Labour",0,0,0,0,"",0,""]
[5172,"Sentinel Lights - Materials and Expenses",0,0,0,0,"",0,""]
[5175,"Maintenance of Meters",259500,248054,241700,-17800,-6.8593448940269752E-2,-6354,-2.5615390197295751E-2]
[5178,"Customer Installations Expenses - Leased Property",0,0,0,0,"",0,""]
[5195,"Maintenance of Other Installations on Customer Premises",0,0,0,0,"",0,""]
["Total - Maintenance",null,1574859,1739338.08,1565900,-8959,-5.6887632480113748E-3,-173438.08000000007,-9.9714990429002781E-2]
["Account","Description"]
["Billing and Collecting"]
[5305,"Supervision",49000,60035.49,84000,35000,0.71428571428571419,23964.510000000002,0.39917238953159218]
[5310,"Meter Reading Expense",85000,237727,192000,107000,1.2588235294117647,-45727,-0.19235088988629812]
[5315,"Customer Billing",489093,587319,534276,45183,9.2381203574780191E-2,-53043,-9.0313781777875413E-2]
[5320,"Collecting",69000,117926.15,119586,50586,0.73313043478260864,1659.8500000000058,1.4075334436000952E-2]
[5325,"Collecting - Cash Over and Short",0,-72.91,0,0,"",72.91,-1]
[5330,"Collection Charges",0,0,0,0,"",0,""]
[5335,"Bad Debt Expense",70000,82323.009999999995,84000,14000,0.19999999999999996,1676.9900000000052,2.0370853786808807E-2]
[5340,"Miscellaneous Customer Accounts Expenses",0,0,0,0,"",0,""]
["Total - Billing and Collecting",null,762093,1085257.74,1013862,251769,0.33036519164983802,-71395.739999999991,-6.5786897774163799E-2]
["Account","Description"]
["Community Relations"]
[5405,"Supervision",0,0,0,0,"",0,""]
[5410,"Community Relations - Sundry",0,0,0,0,"",0,""]
[5415,"Energy Conservation",0,0,0,0,"",0,""]
[5420,"Community Safety Program",0,0,0,0,"",0,""]
[5425,"Miscellaneous Customer Service and Informational Expenses",107389,133479,138000,30611,0.28504781681550262,4521,3.387049648259266E-2]
[5505,"Supervision",0,0,0,0,"",0,""]
[5510,"Demonstrating and Selling Expense",0,0,0,0,"",0,""]
[5515,"Advertising Expenses",0,0,0,0,"",0,""]
[5520,"Miscellaneous Sales Expense",0,0,0,0,"",0,""]
["Total - Community Relations",null,107389,133479,138000,30611,0.28504781681550262,4521,3.387049648259266E-2]
["Account","Description"]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",747241,872220,831600,84359,0.1129,-40620,-4.6600000000000003E-2]
[5610,"Management Salaries and Expenses",null,null,null,null," "," "," "]
[5615,"General Administrative Salaries and Expenses",null,null,null,null," "," "," "]
[5620,"Office Supplies and Expenses",0,0,0,0,"",0,""]
[5625,"Administrative Expense Transferred - Credit",0,0,0,0,"",0,""]
[5630,"Outside Services Employed",181500,306332.89,216000,34500,0.19008264462809921,-90332.890000000014,-0.29488472491478146]
[5635,"Property Insurance",2000,28117,28887,26887,13.4435,770,2.7385567450296966E-2]
[5640,"Injuries and Damages",1000,53947,64800,63800,63.8,10853,0.20117893488053085]
[5645,"Employee Pensions and Benefits",0,-352,3306,3306,"",3658,-10.392045454545455]
[5650,"Franchise Requirements",0,0,0,0,"",0,""]
[5655,"Regulatory Expenses",43000,84015.01,81000,38000,0.88372093023255816,-3015.0099999999948,-3.5886563603336974E-2]
[5660,"General Advertising Expenses",7500,2184.38,2000,-5500,-0.73333333333333339,-184.38000000000011,-8.4408390481509721E-2]
[5665,"Miscellaneous General Expenses",5000,72591,90000,85000,17,17409,0.23982311856841765]
[5670,"Rent",0,43200,43200,43200,"",0,0]
[5675,"Maintenance of General Plant",21500,22372,30000,8500,0.39534883720930236,7628,0.34096191668156628]
[5680,"Electrical Safety Authority Fees",0,7010.9,8040,8040,"",1029.1000000000004,0.14678571937982299]
[5685,"Independent Electricity System Operator Fees and Penalties",0,0,0,0,"",0,""]
[5695,"OM&A Contra Account",0,0,0,0,"",0,""]
[6205,"Donations (Charitable Contributions)",0,32918,31465,31465,"",-1453,-4.4139984203171556E-2]
["JS","Reclassification of Joint Service Costs",0,0,0]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C87:C106)","v":1008741},{"$f":"SUM(D87:D106)","v":1524556.18},1430298,421557,0.41790410025963065,-94258.579999999842,-6.1826882148250495E-2]
["Account","Description"]
["Other Distribution Expenses"]
[6105,"Taxes Other Than Income Taxes",8916,0,0,-8916,-1,0,""]
[6215,"Penalties",0,0,0,0,"",0,""]
[6225,"Other Deductions",0,0,0,0,"",0,""]
["Total - Other distribution expenses",null,8916,0,0]
["Total OM&A",null,3753298,4843305.4000000004,4755159.6880000001,1010777.688,0.26692836220305449,-88145.711999999941,-1.8199494915187575E-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."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2013-05-24"]
[]
["Appendix 2-I"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$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"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Operations",291300,257730,303575,281360,360674,607100]
["Maintenance",1574859,1645455,1580092,1818120,1739338,1565900]
["SubTotal",{"$f":"SUM(B15:B16)","v":1866159},{"$f":"SUM(C15:C16)","v":1903185},1883667,2099480,2100012,2173000]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":-1.0255440222574264E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":0.11457067517772515},2.5339607902909292E-4,3.4755991870522647E-2]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":0.14177024303995669}]
["Billing and Collecting",762093,821070,867673,727594,1085258,1013862]
["Community Relations",107389,103213,166572,150028,133479,138000]
["Administrative and General",1017657,1022725,1077939,1095983,1524557,1430298]
["SubTotal",{"$f":"SUM(B20:B22)","v":1887139},{"$f":"SUM(C20:C22)","v":1947008},2112184,1973605,2743294,2582160]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":8.483580961146539E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":-6.5609340852880241E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":0.38999141165532109},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":-5.8737415676190743E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.32621951219512196}]
["Total",{"$f":"SUM(B23,B17)","v":3753298},{"$f":"SUM(C23,C17)","v":3850193},3995851,4073085,4843306,4755160]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":3.783135027257075E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":1.9328548536969973E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":0.18910015381461473},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":-1.8199552124106962E-2}]
[]
[]
[null,{"$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":291300},{"$f":"C15","v":257730},303575,281360,360674,607100]
["Maintenance",{"$f":"B16","v":1574859},{"$f":"C16","v":1645455},1580092,1818120,1739338,1565900]
["Billing and Collecting",{"$f":"B20","v":762093},{"$f":"C20","v":821070},867673,727594,1085258,1013862]
["Community Relations",{"$f":"B21","v":107389},{"$f":"C21","v":103213},166572,150028,133479,138000]
["Administrative and General",{"$f":"B22","v":1017657},{"$f":"C22","v":1022725},1077939,1095983,1524557,1430298]
["Total",{"$f":"SUM(B31:B35)","v":3753298},{"$f":"SUM(C31:C35)","v":3850193},3995851,4073085,4843306,4755160]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":3.783135027257075E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":1.9328548536969973E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":0.18910015381461473},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":-1.8199552124106962E-2}]
[]
[]
[null,{"$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",{"$f":"B15","v":291300},257730,{"$f":"B41-C41","v":33570},{"$f":"D15","v":303575},{"$f":"E41-C41","v":45845},{"$f":"E15","v":281360},{"$f":"G41-E41","v":-22215},{"$f":"F15","v":360674},{"$f":"I41-G41","v":79314},{"$f":"G15","v":607100},{"$f":"K41-I41","v":246426}]
["Maintenance ",1574859,1645455,{"$f":"B42-C42","v":-70596},{"$f":"D16","v":1580092},{"$f":"E42-C42","v":-65363},{"$f":"E16","v":1818120},{"$f":"G42-E42","v":238028},{"$f":"F16","v":1739338},-78782,{"$f":"G16","v":1565900},-173438]
["Billing and Collecting ",{"$f":"B20","v":762093},821070,-58977,{"$f":"D20","v":867673},46603,{"$f":"E20","v":727594},-140079,{"$f":"F20","v":1085258},357664,{"$f":"G20","v":1013862},-71396]
["Community Relations ",107389,103213,4176,{"$f":"D21","v":166572},63359,{"$f":"E21","v":150028},-16544,{"$f":"F21","v":133479},-16549,{"$f":"G21","v":138000},4521]
["Administrative and General ",1017657,1022725,-5068,1077939,55214,1095983,18044,1524557,428574,1430298,-94259]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":3753298},{"$f":"SUM(C41:C45)","v":3850193},-96895,3995851,145658,4073085,77234,4843306,770221,4755160,-88146]
["Variance from previous year ",null,null,null,{"$f":"E46-C46","v":145658},null,{"$f":"G46-E46","v":77234},null,{"$f":"I46-G46","v":770221},null,{"$f":"K46-I46","v":-88146}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E47/C46), \"\", E47/C46)","v":3.783135027257075E-2},null,{"$f":"IF(ISERROR(G47/E46), \"\", G47/E46)","v":1.9328548536969973E-2},null,{"$f":"IF(ISERROR(I47/G46), \"\", I47/G46)","v":0.18910015381461473},null,{"$f":"IF(ISERROR(K47/I46), \"\", K47/I46)","v":-1.8199552124106962E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K46-G46)/G46), \"\", (K46-G46)/G46)","v":0.16745906358448204}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K46-C46)/C46), \"\", (K46-C46)/C46)","v":0.2350445808820493},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E48,G48,I48,K48)), \"\", AVERAGE(E48,G48,I48,K48))","v":5.7015125125012125E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K47-C47)/C47), \"\", (K47-C47)/C47)","v":""},null,null,null,null,{"$f":"((+K46/B46)^0.25)-1","v":6.0933155272845596E-2}]
[{"$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((G46/C46)^(1/(2010-2008)) - 1), \"\", (G46-C46)/C46)","v":5.7891123899503218E-2}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-H."]

{"sheet":"App.2-J_OM&A_Cost _Drivers","index":19,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[9,0,9,6],[10,0,10,6],[28,1,31,6],[32,1,33,6],[19,0,19,3]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[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:","2013-05-24"]
[]
[]
["Appendix 2-J"]
["OM&A Cost Driver Table"]
[]
[null,null,null,null,"$000"]
["2009 Board Approved OM&A",null,null,null,3753.2979999999998]
["Inflationary and step wage increases of 3% per annum on average",null,null,null,231.83723814698999]
["Increase in headcount due to growth in customers and requirements",null,null,null,127.05099233120497]
["Change in staff mix due to increasing requirements",null,null,null,13.00117395583511]
["Inflationary increase in non-compensation costs of 3% per annum on average",null,null,null,239.23472740839]
["Increase in customers - billing & collection (excluding employee compensation)",null,null,null,31.381362356838533]
["Smart meters related changes in costs",null,null,null,240]
["Increase in OM&A from reduction in expenses capitalized under IFRS compliant policy ",null,null,null,71.649630000000002]
["Increase in costs related to new billing and other systems to meet increasing requirements ",null,null,null,30.82]
["Increase in Bad debts and credit insurance cost in excess of 3% per annum",null,null,null,16.886391567500002]
["2013 Test Year OM&A",null,null,null,{"$f":"SUM(E14:E23)","v":4755.159515766758}]
[]
[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-K_Employee Costs","index":20,"n_rows":74,"n_cols":8,"rows_kept":74,"cut":false,"hidden":false,"merged":[[8,1,8,7],[9,1,9,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2013-04-30"]
[]
[null,"Appendix 2-K"]
[null,"Employee Costs"]
[]
[null,null,2009,2009,2010,2011,2012,2013]
[null,null,"LRY - Board Approved","LRY - Actual","Historical Year 2","Historical Year 1","Bridge Year","Test Year"]
[null,"Number of Employees (FTEs including Part-Time)1"]
[null,"Executive & Management",1.1000000000000001,3.01,3.5626500000000001,3.3930000000000002,3.4282500000000002,2.75]
[null,"Non-Union",9.5,{"$f":"5.2116+D21","v":6.0716000000000001},{"$f":"5.915+E21","v":7.28},{"$f":"5.697+F21","v":7.0470000000000006},{"$f":"8.22925+G21","v":9.2792500000000011},{"$f":"9.6+H21","v":10.672499999999999}]
[null,"Union",11,9,9.41,9.08,10.25,9.5]
[null,"Total",{"$f":"SUM(C15:C17)","v":21.6},18.081600000000002,20.252650000000003,19.520000000000003,22.957500000000003,{"$f":"SUM(H15:H17)","v":22.922499999999999}]
[null,"Number of Part-Time Employees"]
[null,"Executive & Management",0,0,0,0,0,0]
[null,"Non-Union+Part-time",0,0.86,1.365,1.35,1.05,1.0725]
[null,"Union",0,0,0,0,0,0]
[null,"Total",0,0.86,1.365,1.35,1.05,1.0725]
[null,"Total Salary and Wages"]
[null,"Executive & Management",null,396615.16119999997,448126.62440000003,438562.55249999999,535913.64225000003,429990.99000000005]
[null,"Non-Union+Part-time",null,385108.0172,409051.57474999997,416970.77850000001,536754.71500000008,715626.14250000007]
[null,"Union",null,907212.33,858662.92,870647.86,917512.14,889986.77579999994]
[null,"Total",0,{"$f":"SUM(D25:D27)","v":1688935.5083999999},1715841.1191500002,1726181.1910000001,1990180.49725,{"$f":"SUM(H25:H27)","v":2035603.9083}]
[null,"Current Benefits"]
[null,"Executive & Management",null,61425.512900000002,72541.4326,71960.818499999994,89352.642750000014,85395.75]
[null,"Non-Union+Part-time",null,78326.301699999996,81273.3649,94763.88,115827.08775000001,159204.9025]
[null,"Union",null,161993.93,161304.24,172459.45,180214.23,156693]
[null,"Total",0,{"$f":"SUM(D30:D32)","v":301745.74459999998},315119.03749999998,339184.14850000001,385393.96050000004,{"$f":"SUM(H30:H32)","v":401293.65249999997}]
[null,"Accrued Pension and Post-Retirement Benefits"]
[null,"Executive & Management",0,10388.238508068067,12194.50827214425,12694.062346899653,3802.0566932699348,4812.2312497261773]
[null,"Non-Union+Part-time",0,10086.840659188547,11131.190472561679,12069.094884963499,3808.0237111372894,8008.9084798253534]
[null,"Union",0,23761.920832743388,23366.101255294074,25200.642768136848,6509.3195955927758,9960.2602704484689]
[null,"Total",0,{"$f":"SUM(D35:D37)","v":44237},46691.8,49963.8,14119.400000000001,{"$f":"SUM(H35:H37)","v":22781.4}]
[null,"Total Benefits (Current + Accrued)"]
[null,"Executive & Management",0,71813.75140806807,84735.940872144245,84654.880846899643,93154.699443269943,90207.981249726174]
[null,"Non-Union+Part-time",0,88413.14235918854,92404.555372561677,106832.97488496351,119635.11146113729,167213.81097982536]
[null,"Union",0,185755.8508327434,184670.34125529407,197660.09276813685,186723.54959559278,166653.26027044846]
[null,"Total",0,{"$f":"SUM(D40:D42)","v":345982.74459999998},361810.83750000002,389147.9485,399513.36050000001,{"$f":"SUM(H40:H42)","v":424075.05249999999}]
[null,"Total Compensation (Salary, Wages, & Benefits)"]
[null,"Executive & Management",187737,468428.91260806803,532862.56527214427,523217.43334689963,629068.34169327002,520198.97124972625]
[null,"Non-Union+Part-time",830592,473521.15955918853,501456.13012256165,523803.75338496349,656389.82646113739,882839.9534798254]
[null,"Union",1070850,1092968.1808327434,1043333.2612552941,1068307.9527681367,1104235.6895955927,1056640.0360704483]
[null,"Total",{"$f":"SUM(C45:C47)","v":2089179},2034918.253,2077651.9566500001,2115329.1394999996,2389693.85775,{"$f":"SUM(H45:H47)","v":2459678.9608}]
[null,"Compensation - Average Yearly Base Wages"]
[null,"Executive & Management",170670,123229.3957475083,116389.37712096333,118944.01783082816,128716.29030846641,137350.91654545456]
[null,"Non-Union+Part-time",87430.736842105267,64360.789239389065,65647.789475908692,70377.484289977176,64174.097821794217,73665.872136718739]
[null,"Union",97350,85589.771111111098,77001.327311370886,87026.285242290745,80538.033170731709,83708.374399999986]
[null,"Total",{"$f":"+C48/C18","v":96721.25},85744.130069215404,80875.269244718103,87766.441964777099,81930.44193769258,86047.457657322651]
[null,"Compensation - Average Yearly Overtime"]
[null,"Executive & Management",0,3054.7109634551498,3322.7400951538889,4313.4394341290899,5868.0142930066368,7132.3980000000001]
[null,"Non-Union+Part-time",0,9005.9344539105077,2921.3693998309386,2379.3664209232934,583.28772366862108,487.50208203124993]
[null,"Union",7750,15211.59888888889,14248.717321997874,8860.0429515418509,8975.3463414634152,9974.4441052631591]
[null,"Total",7750,11208.853881172483,8640.4655952434514,5979.0831315354981,5336.7267145954584,5448.5736149885588]
[null,"Compensation - Average Yearly Incentive Pay"]
[null,"Executive & Management",0,5481.7275747508311,6072.5162449300378,5997.6422045387562,21738.496317363086,11877.045454545454]
[null,"Non-Union+Part-time",0,527.66904597436485,585.79881656804741,434.43917851500788,467.84336361150775,391.015625]
[null,"Union",0,0,0,0,0,0]
[null,"Total",0,1117.7823198773633,1328.8709818320435,1256.1915244909189,3577.5419376925711,1666.6189931350114]
[null,"Compensation - Average Yearly Benefits"]
[null,"Executive & Management",0,{"$f":"+D40/D15","v":23858.38917211564},{"$f":"+E40/E15","v":23784.52580863802},24949.861729118667,27172.66810858891,32802.902272627696]
[null,"Non-Union+Part-time",0,{"$f":"+D41/D16","v":14561.753468474297},12692.933430296933,15160.064550158011,12892.756576354477,15667.726491433625]
[null,"Union",0,20639.538981415932,19624.903427767702,21768.732683715512,18216.931667862711,17542.448449520889]
[null,"Total",0,19134.520429607997,17864.86398076301,19935.858017418028,17402.302537297179,18500.384011342569]
[]
[null,"Total Compensation",2089179,2034918.253,2077651.9566500001,2115329.1394999996,2389693.85775,2459678.9608]
[null,"Total Compensation Charged to OM&A",1847179,1800431.243,1686292.4116500001,1958507.9194999998,2212296.8027500003,2253759.1944300001]
[null,"Total Compensation Capitalized",242000,234487.01,391359.54499999993,156821.21999999974,177397.0549999997,205919.76636999985]
[]
[null,"Total Compensation Increase as a %",null,-2.5972282413330827E-2,2.1000206562105994E-2,1.8134501656740465E-2,0.12970308644963491,2.9286221255091727E-2]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE","index":21,"n_rows":29,"n_cols":8,"rows_kept":29,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[28,1,29,6],[22,1,25,6],[26,1,26,6],[27,1,27,6],[15,0,15,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[13,0,13,1],[14,0,14,1],[12,0,12,1]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2013-05-24"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTEE"]
[]
[null,null,{"$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"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2012 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2013 Test Year"}]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Number of Customers",null,14798,14711,15114,15457,15732,16080]
["Total Recoverable OM&A from Appendix 2-I",null,3753298,3850193,3995851,4073086,4843305,4755160]
["OM&A cost per customer",null,{"$f":"IF(C14=0,\"\",C15/C14)","v":253.63549128260576},261.72204472843453,264.38077279343656,263.51077181859353,307.86327231121282,295.71890547263683]
["Number of FTEEs",null,21.6,18.079999999999998,20.25,19.52,22.96,22.92]
["Customers/FTEEs",null,{"$f":"IF(C17=0,\"\",C14/C17)","v":685.0925925925925},813.66150442477885,746.37037037037032,791.85450819672133,685.19163763066194,701.57068062827216]
["OM&A Cost per FTEE",null,{"$f":"IF(C17=0,\"\",C15/C17)","v":173763.79629629629},212953.15265486727,197325.97530864197,208662.19262295082,210945.33972125434,207467.71378708549]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[]
[2,"The method of calculating the number of customers must be identified."]
[3,"The method of calculating the number of FTEEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEEs should correspond to mid-year or average of January 1 and December 31 figures."]

{"sheet":"App.2-M_Regulatory_Costs","index":22,"n_rows":45,"n_cols":11,"rows_kept":45,"cut":false,"hidden":false,"merged":[[13,0,13,1],[8,0,8,10],[9,0,9,10],[14,0,14,1]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
[null,null,null,null,"On-Time"]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2","Last Rebasing Year ( Board Approved)","Most Current Actuals               Year 2011"," Bridge Year","Annual % Change"," Test Year","Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",null,35214,36496,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":3.6405974896348045E-2},{"$f":"H16*1.035","v":37773.360000000001},{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":3.5000000000000017E-2}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,null,null,0,null,{"$f":"IF(G17=0,\"\",(H17-G17)/G17)","v":""},null,{"$f":"IF(H17=0,\"\",(J17-H17)/H17)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Going",null,1539.71,3509.67,1.2794357378986951,{"$f":"H18*1.035","v":3632.5084499999998},3.4999999999999927E-2]
[4,"Expert Witness costs for regulatory matters",5655,null,"On-Time",null,0,null,"",20000,""]
[5,"Legal costs for regulatory matters","5655/1460",null,"On-Time",null,0,10490,"",40000,2.8131553860819829]
[6,"Consultants' costs for regulatory matters","5655/1525",null,"On-Time",null,{"$f":"4000+450","v":4450},{"$f":"5000+11100+12300+10000+3070.3+9540","v":51010.3},10.462988764044944,147794,1.8973364202915881]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",5615,null,"On-Going",null,46449.03,{"$f":"150+49.3+133.4+67380.38","v":67713.08},0.45779319826485082,70000,3.3773681539814734E-2]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",5655,null,"On-Going",null,800,800,0,800,0]
[10,"Any other costs for regulatory matters (please define)",null,null,null,null,0,null,"",null,""]
[11,"Intervenor costs",5655,null,"On-Time",null,0,null,"",46600,""]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E16:$E26,$E12,D16:D26)","v":0},null,{"$f":"SUMIF($E16:$E26,$E12,F16:F26)","v":0},{"$f":"+G16+G18+G22+G24","v":84002.739999999991},{"$f":"+H16+H18+H22+H24","v":108518.75},0.29184774210936465,{"$f":"+J16+J18+J22+J24","v":112205.86845000001},3.397678696077875E-2]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E16:$E26,$E13,D16:D26)","v":0},null,{"$f":"SUMIF($E16:$E26,$E13,F16:F26)","v":0},{"$f":"+G19+G20+G21+G26","v":4450},{"$f":"+H19+H20+H21+H26","v":61500.3},12.820292134831462,{"$f":"+J19+J20+J21+J26","v":254394},3.1364676269871854]
[14,"Total",null,{"$f":"D27+D28","v":0},null,{"$f":"F27+F28","v":0},{"$f":"G27+G28","v":88452.739999999991},{"$f":"H27+H28","v":170019.05},0.92214565653930003,{"$f":"J27+J28","v":366599.86845000001},1.1562281900175306]
[]
[]
["1","Please identify the resources involved."]
["2","Where a category's costs include both one-time and ongoing costs, the applicant should prove a separate breakdown between one-time and ongoing costs."]
["3","Sum of all ongoing costs identified in rows 1 to 11 inclusive."]
["4","Sum of all one-time costs identified in rows 1 to 11 inclusive."]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application"]
[]
[null,null,"Historical Year(s)",{"$f":"H14","v":" Bridge Year"},{"$f":"J14","v":" Test Year"}]
[4,"Expert Witness costs for regulatory matters",null,{"$f":"H19","v":0},{"$f":"J19","v":20000}]
[6,"Consultants' costs for regulatory matters",87569.76,{"$f":"H21","v":51010.3},{"$f":"J21","v":147794}]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",60000,{"$f":"H22","v":67713.08},{"$f":"J22","v":70000}]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,{"$f":"H23","v":0},{"$f":"J23","v":0}]
[11,"Intervenor costs",34878.58,{"$f":"H26","v":0},{"$f":"J26","v":46600}]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":23,"n_rows":164,"n_cols":6,"rows_kept":164,"cut":false,"hidden":false,"merged":[[117,0,117,5],[119,0,119,1],[119,2,121,2],[119,3,121,3],[119,4,120,4],[119,5,120,5],[120,0,121,0],[120,1,121,1],[90,1,91,1],[103,0,103,5],[105,0,105,1],[105,2,107,2],[105,3,107,3],[105,4,106,4],[105,5,106,5],[106,0,107,0],[106,1,107,1],[73,0,73,5],[75,0,75,1],[75,2,77,2],[75,3,77,3],[75,4,76,4],[75,5,76,5],[76,0,77,0],[76,1,77,1],[57,0,57,5],[59,0,59,1],[59,2,61,2],[59,3,61,3],[59,4,60,4],[59,5,60,5],[60,0,61,0],[60,1,61,1],[43,0,43,5],[45,0,45,1],[45,2,47,2],[45,3,47,3],[45,4,46,4],[45,5,46,5],[46,0,47,0],[46,1,47,1],[15,5,16,5],[16,0,17,0],[16,1,17,1],[27,0,27,5],[29,0,29,1],[29,2,31,2],[29,3,31,3],[29,4,30,4],[29,5,30,5],[30,0,31,0],[30,1,31,1],[134,0,134,5],[8,0,8,5],[9,0,9,5],[163,1,164,5],[137,0,138,0],[137,1,138,1],[136,2,138,2],[136,3,138,3],[136,0,136,1],[136,4,137,4],[136,5,137,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[77,6,78,6],[150,0,150,1],[150,2,152,2],[150,3,152,3],[150,5,151,5],[150,4,151,4],[151,0,152,0],[151,1,152,1],[148,0,148,5],[87,0,87,5],[89,0,89,1],[89,2,91,2],[89,3,91,3],[89,4,90,4],[89,5,90,5],[90,0,91,0]]}
[null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:","2013-04-30"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[null,"Year:",2013]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Town of Collingwood","Collus PowerStream Corp","Property maintenance","Direct Cost",3476,3476]
["Town of Collingwood","Collus PowerStream Corp","Vehicle Fuel","Direct Cost",59702,59702]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Shared Employee Charge","Direct Cost",70569,70569]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Computer Lease","Service Level Agreement",80000,"NA"]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Building Rental","Service Level Agreement",216000,"NA"]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Direct cost allocation",{"$f":"F34/(2230932+8496)","v":0.47840252064366434},{"$f":"1203348-132000","v":1071348}]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Management Fee estimate to cover additional corp expenses & misc employee expenses ",{"$f":"F35/(2230932+8496)","v":5.8943623103756851E-2},132000]
[]
[]
[]
[]
[]
[]
[null,"Year:",2012]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Town of Collingwood","Collus PowerStream Corp","Property maintenance","Direct Cost",3375,3375]
["Town of Collingwood","Collus PowerStream Corp","Vehicle Fuel","Direct Cost",57963,57963]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Shared Employee Charge","Direct Cost",64629,64629]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Computer Lease","Service Level Agreement",80000,"NA"]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Building Rental","Service Level Agreement",216000,"NA"]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Direct cost allocation",{"$f":"F64/(2564196.09+12564)","v":0.48413505969816539},{"$f":"1379499.9-132000","v":1247499.8999999999}]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Management Fee estimate to cover additional corp expenses & misc employee expenses ",{"$f":"F65/(2174342.84+15238)","v":6.0285511084395497E-2},132000]
[]
[]
[]
[]
[]
[]
[null,"Year:",2011]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Town of Collingwood","Collus PowerStream Corp","Property maintenance","Direct Cost",3375,3375]
["Town of Collingwood","Collus PowerStream Corp","Vehicle Fuel","Direct Cost",50611,50611]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Shared Employee Charge","Direct Cost",217569,217569]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Computer Lease","Service Level Agreement",80000,"NA"]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Building Rental","Service Level Agreement",216000,"NA"]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Direct cost allocation",{"$f":"F94/(2174342.84+15238)","v":0.47423059748732549},{"$f":"1137366.23-99000","v":1038366.23}]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Management Fee estimate to cover additional corp expenses & misc employee expenses ",{"$f":"F95/(2174342.84+15238)","v":4.5214133313296621E-2},99000]
[]
[]
[]
[]
[]
[]
[null,"Year:",2010]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Town of Collingwood","Collus PowerStream Corp","Property maintenance","Direct Cost",4370,4370]
["Town of Collingwood","Collus PowerStream Corp","Vehicle Fuel","Direct Cost",40246,40246]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Shared Employee Charge","Direct Cost",111090,111090]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Computer Lease","Service Level Agreement",117000,"NA"]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Building Rental","Service Level Agreement",200000,"NA"]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Direct cost allocation",{"$f":"F124/(2147305.2+3058.19)","v":0.47651341385606455},{"$f":"1174677-150000","v":1024677}]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Management Fee estimate to cover additional corp expenses & misc employee expenses ",{"$f":"F125/(2147305.2+3058.19)","v":6.9755651857521625E-2},150000]
[]
[]
[]
[]
[]
[]
[]
[null,"Year:",2009]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Town of Collingwood","Collus PowerStream Corp","Property maintenance","Direct Cost",3240,3240]
["Town of Collingwood","Collus PowerStream Corp","Vehicle Fuel","Direct Cost",43708,43708]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Shared Employee Charge","Direct Cost",70569,70569]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Computer Lease","Service Level Agreement",117000,"NA"]
["Collingwood Public Utilities Service Board","Collus PowerStream Corp","Building Rental","Service Level Agreement",200000,"NA"]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Direct cost allocation",{"$f":"F155/(1978355.27+9849)","v":0.46826174455404423},{"$f":"931000","v":931000}]
["Collus PowerStream Solutions Corp.","Collus PowerStream Corp.","Shared employees with Water & Sewer","Management Fee estimate to cover additional corp expenses & misc employee expenses ",{"$f":"F156/(1978355.27+9849)","v":9.2105727144424651E-2},183125]
[]
[]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-OA_2009BA","index":24,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,"2009 BA"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2013-05-24"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.52700000000000002,null,null,null,{"$f":"+E22*$I$31","v":8584431.0610000007},null,6.6199999999999995E-2,null,null,null,{"$f":"K22*I22","v":568289.33623819996}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"+E23*$I$31","v":651569.72},null,1.3299999999999999E-2,null,null,null,{"$f":"K23*I23","v":8665.8772759999993}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.56700000000000006},null,null,null,{"$f":"SUM(I22:I23)","v":9236000.7810000014},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":6.2468077601410925E-2},null,null,null,{"$f":"SUM(O22:O23)","v":576955.21351419995}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.433,null,null,null,{"$f":"+E27*$I$31","v":7053242.2189999996},null,8.0100000000000005E-2,null,null,null,{"$f":"K27*I27","v":564964.70174189995}]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.433},null,null,null,{"$f":"SUM(I27:I28)","v":7053242.2189999996},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.0100000000000005E-2},null,null,null,{"$f":"SUM(O27:O28)","v":564964.70174189995}]
[]
[7,null,"Total",null,1,null,null,null,16289243,null,{"$f":"(K24*E24)+(K29*E29)","v":7.010269999999999E-2},null,null,null,{"$f":"O24+O29","v":1141919.9152560998}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[null,null,"2009 last Board Approved"]

{"sheet":"App.2-OA Capital Structure_2009","index":25,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2009]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2013-05-24"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.52700000000000002,null,null,null,{"$f":"+E22*$I$31","v":8117526.9790000003},null,7.6200000000000004E-2,null,null,null,{"$f":"K22*I22","v":618555.55579980009}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"+E23*$I$31","v":616131.07999999996},null,1.3299999999999999E-2,null,null,null,{"$f":"K23*I23","v":8194.5433639999992}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.56700000000000006},null,null,null,{"$f":"SUM(I22:I23)","v":8733658.0590000004},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":7.1762610229276894E-2},null,null,null,{"$f":"SUM(O22:O23)","v":626750.09916380013}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.433,null,null,null,{"$f":"+E27*$I$31","v":6669618.9409999996},null,8.0100000000000005E-2,null,null,null,{"$f":"K27*I27","v":534236.4771741}]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.433},null,null,null,{"$f":"SUM(I27:I28)","v":6669618.9409999996},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.0100000000000005E-2},null,null,null,{"$f":"SUM(O27:O28)","v":534236.4771741}]
[]
[7,null,"Total",null,1,null,null,null,15403277,null,{"$f":"(K24*E24)+(K29*E29)","v":7.5372700000000001E-2},null,null,null,{"$f":"O24+O29","v":1160986.5763379}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[null,null,"2009 CGAAP Actual Historic Year"]

{"sheet":"App.2-OA Capital Structure_2010","index":26,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2010]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2013-05-24"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"+E22*$I$31","v":9315415.7600000016},null,5.1200000000000002E-2,null,null,null,{"$f":"K22*I22","v":476949.2869120001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"+E23*$I$31","v":665386.84},null,2.07E-2,null,null,null,{"$f":"K23*I23","v":13773.507587999999}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":9980802.6000000015},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.9166666666666664E-2},null,null,null,{"$f":"SUM(O22:O23)","v":490722.79450000008}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"+E27*$I$31","v":6653868.4000000004},null,9.8500000000000004E-2,null,null,null,{"$f":"K27*I27","v":655406.03740000003}]
[5,null,"  Preferred Shares",null,null,null,null,null,null,null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":6653868.4000000004},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.8500000000000004E-2},null,null,null,{"$f":"SUM(O27:O28)","v":655406.03740000003}]
[]
[7,null,"Total",null,1,null,null,null,16634671,null,{"$f":"(K24*E24)+(K29*E29)","v":6.8900000000000003E-2},null,null,null,{"$f":"O24+O29","v":1146128.8319000001}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[null,null,"2010 CGAAP Actual Historic Year"]

{"sheet":"App.2-OA Capital Structure_2011","index":27,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,2,9,14],[10,2,10,14],[14,0,15,0],[15,4,15,8],[18,2,18,14],[40,2,40,14],[12,0,12,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,2011]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2013-05-24"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"+E22*$I$31","v":10129185.920000002},null,4.9200000000000001E-2,null,null,null,{"$f":"K22*I22","v":498355.94726400007}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"+E23*$I$31","v":723513.28},null,2.46E-2,null,null,null,{"$f":"K23*I23","v":17798.426688}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":10852699.200000001},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.7559999999999998E-2},null,null,null,{"$f":"SUM(O22:O23)","v":516154.37395200005}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"+E27*$I$31","v":7235132.8000000007},null,9.5799999999999996E-2,null,null,null,{"$f":"K27*I27","v":693125.72224000003}]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":7235132.8000000007},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.5799999999999996E-2},null,null,null,{"$f":"SUM(O27:O28)","v":693125.72224000003}]
[]
[7,null,"Total",null,1,null,null,null,18087832,null,{"$f":"(K24*E24)+(K29*E29)","v":6.6855999999999999E-2},null,null,null,{"$f":"O24+O29","v":1209280.096192}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[null,null,"2011 CGAAP Actual Historic Year"]

{"sheet":"App.2-OA_2012","index":28,"n_rows":33,"n_cols":15,"rows_kept":33,"cut":false,"hidden":false,"merged":[[36,2,36,14],[37,2,37,14],[30,0,30,14],[31,2,31,14],[32,2,32,14],[33,2,33,14],[34,2,34,14],[35,2,35,14],[15,2,15,14],[6,2,6,14],[7,2,7,14],[9,0,9,14],[11,0,12,0],[12,4,12,8]]}
[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:",null,null,null,"2013-05-24"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"+E19*$I$28","v":10440428.32},null,4.1000000000000002E-2,null,null,null,{"$f":"K19*I19","v":428057.56112000003}]
[2,null,"  Short-term Debt",null,0.04,null,null,null,{"$f":"+E20*$I$28","v":745744.88},null,2.0799999999999999E-2,null,null,null,{"$f":"K20*I20","v":15511.493504}]
[3,null,"Total Debt",null,{"$f":"SUM(E19:E20)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I19:I20)","v":11186173.200000001},null,{"$f":"IF(E21=0,0,SUMPRODUCT(E19:E20,K19:K20)/E21)","v":3.9653333333333332E-2},null,null,null,{"$f":"SUM(O19:O20)","v":443569.05462400004}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"+E24*$I$28","v":7457448.8000000007},null,9.1200000000000003E-2,null,null,null,{"$f":"K24*I24","v":680119.33056000015}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E25","v":0},null,null,null,null,null,{"$f":"K25*I25","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E24:E25)","v":0.4},null,null,null,{"$f":"SUM(I24:I25)","v":7457448.8000000007},null,{"$f":"IF(E26=0,0,SUMPRODUCT(E24:E25,K24:K25)/E26)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O24:O25)","v":680119.33056000015}]
[]
[7,null,"Total",null,1,null,null,null,18643622,null,{"$f":"(K21*E21)+(K26*E26)","v":6.0272000000000006E-2},null,null,null,{"$f":"O21+O26","v":1123688.3851840002}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[null,null,"2012 CGAAP Bridge Year"]

{"sheet":"App.2-OA_2013","index":29,"n_rows":33,"n_cols":15,"rows_kept":33,"cut":false,"hidden":false,"merged":[[36,2,36,14],[37,2,37,14],[30,0,30,14],[31,2,31,14],[32,2,32,14],[33,2,33,14],[34,2,34,14],[35,2,35,14],[15,2,15,14],[6,2,6,14],[7,2,7,14],[9,0,9,14],[11,0,12,0],[12,4,12,8]]}
[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:",null,null,null,"2013-05-24"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"+E19*$I$28","v":11341734.880000001},null,4.0500000000000001E-2,null,null,null,{"$f":"K19*I19","v":459340.26264000003}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"+E20*$I$28","v":810123.92},null,2.07E-2,null,null,null,{"$f":"K20*I20","v":16769.565144}]
[3,null,"Total Debt",null,{"$f":"SUM(E19:E20)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I19:I20)","v":12151858.800000001},null,{"$f":"IF(E21=0,0,SUMPRODUCT(E19:E20,K19:K20)/E21)","v":3.9179999999999993E-2},null,null,null,{"$f":"SUM(O19:O20)","v":476109.82778400002}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"+E24*$I$28","v":8101239.2000000002},null,8.9800000000000005E-2,null,null,null,{"$f":"K24*I24","v":727491.28016000008}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E25","v":0},null,null,null,null,null,{"$f":"K25*I25","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E24:E25)","v":0.4},null,null,null,{"$f":"SUM(I24:I25)","v":8101239.2000000002},null,{"$f":"IF(E26=0,0,SUMPRODUCT(E24:E25,K24:K25)/E26)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O24:O25)","v":727491.28016000008}]
[]
[7,null,"Total",null,1,null,null,null,20253098,null,{"$f":"(K21*E21)+(K26*E26)","v":5.9427999999999995E-2},null,null,null,{"$f":"O21+O26","v":1203601.107944}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[null,null,"2013 Test Year"]

{"sheet":"App.2-OB_Debt","index":30,"n_rows":184,"n_cols":22,"rows_kept":184,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[49,13,49,15]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,null,"2013-04-30"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,"Deemed Debt Rate - Long Term Debt",null,null,null,null,null,null,null,null,null,null,null,"Deemed Debt Rate - Short Term Debt"]
[null,"Size of Utility","Medium-Large",null,null,null,null,null,null,null,null,null,null,null,"Size of Utility","Medium-Large"]
[null,"Deemed Debt Rate"]
[null,"     prior to 2000","actual rate"]
[null,"     2000 to 2005",6.9000000000000006E-2]
[null,2006,5.8999999999999997E-2,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B19","v":2006},0.05]
[null,2007,5.8999999999999997E-2,null,null,null,null,null,null,null,null,null,null,null,2007,4.5900000000000003E-2]
[null,2008,6.0999999999999999E-2,null,null,null,null,null,null,null,null,null,null,null,2008,4.4699999999999997E-2]
[null,2009,7.6200000000000004E-2,null,null,null,null,null,null,null,null,null,null,null,2009,1.3299999999999999E-2]
[null,2010,5.8700000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,2010,2.07E-2]
[null,2011,5.3199999999999997E-2,null,null,null,null,null,null,null,null,null,null,null,2011,2.46E-2]
[null,2012,4.41E-2,null,null,null,null,null,null,null,null,null,null,null,2012,2.0799999999999999E-2]
[null,2013,4.1200000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,2013,2.07E-2]
[]
["LONG -TERM DEBT",null,null,null,null,null,null,null,null,null,null,null,null,"SHORT -TERM DEBT"]
[]
[]
["COLLUS Power - WEIGHTED DEBT COST  - 2009 Board Approved",null,null,null,null,null,null,null,null,null,null,null,null," WEIGHTED DEBT COST  - 2009 Board Approved"]
[]
[]
["No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)","Debt Rate Used for Weighted Debt Rate Cost\n",null,null,null,null,"No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)","Deemed debt rate, %"]
[]
[1,"Promissory Note","Town of Collingwood","Y","2001-11-01",1700000,0,7.2499999999999995E-2,7.6200000000000004E-2,null,null,null,null,1,"Deemed Debt",null,"y",null,{"$f":"(15966036*0.04)","v":638641.44000000006},0]
[{"$f":"IF(ISBLANK(B37),\"\",A36+1)","v":2},"Government Agency Loan","OSIFA","N","2004-06-01",1100000,5,5.0799999999999998E-2,5.0799999999999998E-2,{"$f":"IF(YEAR(E37)<2006,\"\",VLOOKUP(YEAR(E37),$C$11:$D$18,2,FALSE))","v":""},null,null,null,{"$f":"IF(ISBLANK(O37),\"\",N36+1)","v":""}]
[{"$f":"IF(ISBLANK(B38),\"\",A37+1)","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(YEAR(E38)<2006,\"\",VLOOKUP(YEAR(E38),$C$11:$D$18,2,FALSE))","v":""},null,null,null,{"$f":"IF(ISBLANK(O38),\"\",N37+1)","v":""}]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
["",null,null,null,null,null,null,null,null,"",null,null,null,""]
[null,null,null,null,null,null,null,null,null,"",null,null,null,""]
[{"$f":"IF(ISBLANK(B48),\"\",A46+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D48),\"\",\nIF(OR(D48=\"N\",YEAR(E48)<2000),H48,\nIF(YEAR(E48)<2006,MIN(H48,$D$10),MIN(H48,J48))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D49),\"\",\nIF(OR(D49=\"N\",YEAR(E49)<2000),H49,\nIF(YEAR(E49)<2006,MIN(H49,$D$10),MIN(H49,J49))))","v":""},"",null,null,null,""]
[null,null,null,null,null,null,null,null,null,"",null,null,null,"Total",null,null,null,null,{"$f":"SUM(S36:S49)","v":638641.44000000006}]
["Weighted Average Debt Cost",null,null,null,null,{"$f":"SUM(F36:F46)","v":2800000},null,{"$f":"SUMPRODUCT(F36:F50,H36:H50)/F51","v":6.3975000000000004E-2},{"$f":"SUMPRODUCT(F36:F50,I36:I50)/F51","v":6.622142857142857E-2},null,null,null,null,"Weighted Average Debt Cost",null,null,null,null,null,null,null,{"$f":"P22","v":1.3299999999999999E-2}]
[]
[]
["LONG -TERM DEBT",null,null,null,null,null,null,null,null,null,null,null,null,"SHORT -TERM DEBT"]
[" WEIGHTED DEBT COST  - 2009 Actual",null,null,null,null,null,null,null,null,null,null,null,null," WEIGHTED DEBT COST  - 2009 Actual"]
[]
[]
["No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)","Debt Rate Used for Weighted Debt Rate Cost\n",null,null,null,null,"No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)","deemed debt rate, %"]
[]
[1,"Promissory Note","Town of Collingwood","Y","2001-11-01",1710710,0,7.2499999999999995E-2,{"$f":"+H60","v":7.2499999999999995E-2},null,null,null,null,1,"Deemed Debt",null,"y",null,{"$f":"(15966036*0.04)","v":638641.44000000006},0]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(YEAR(E61)<2006,\"\",VLOOKUP(YEAR(E61),$C$11:$D$18,2,FALSE))","v":""},null,null,null,{"$f":"IF(ISBLANK(O61),\"\",N60+1)","v":""}]
[{"$f":"IF(ISBLANK(B62),\"\",A61+1)","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(YEAR(E62)<2006,\"\",VLOOKUP(YEAR(E62),$C$11:$D$18,2,FALSE))","v":""},null,null,null,{"$f":"IF(ISBLANK(O62),\"\",N61+1)","v":""}]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D63),\"\",\nIF(OR(D63=\"N\",YEAR(E63)<2000),H63,\nIF(YEAR(E63)<2006,MIN(H63,$D$10),MIN(H63,J63))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D71),\"\",\nIF(OR(D71=\"N\",YEAR(E71)<2000),H71,\nIF(YEAR(E71)<2006,MIN(H71,$D$10),MIN(H71,J71))))","v":""},{"$f":"IF(YEAR(E71)<2006,\"\",VLOOKUP(YEAR(E71),$C$11:$D$14,2,FALSE))","v":""},null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D72),\"\",\nIF(OR(D72=\"N\",YEAR(E72)<2000),H72,\nIF(YEAR(E72)<2006,MIN(H72,$D$10),MIN(H72,J72))))","v":""},{"$f":"IF(YEAR(E72)<2006,\"\",VLOOKUP(YEAR(E72),$C$11:$D$14,2,FALSE))","v":""},null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D73),\"\",\nIF(OR(D73=\"N\",YEAR(E73)<2000),H73,\nIF(YEAR(E73)<2006,MIN(H73,$D$10),MIN(H73,J73))))","v":""},{"$f":"IF(YEAR(E73)<2006,\"\",VLOOKUP(YEAR(E73),$C$11:$D$14,2,FALSE))","v":""},null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D74),\"\",\nIF(OR(D74=\"N\",YEAR(E74)<2000),H74,\nIF(YEAR(E74)<2006,MIN(H74,$D$10),MIN(H74,J74))))","v":""},{"$f":"IF(YEAR(E74)<2006,\"\",VLOOKUP(YEAR(E74),$C$11:$D$14,2,FALSE))","v":""},null,null,null,""]
["Total",null,null,null,null,{"$f":"IF(SUM(F60:F74)=0,0.0001,SUM(F60:F74))","v":1710710},null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"IF(SUM(S60:S74)=0,0.0001,SUM(S60:S74))","v":638641.44000000006}]
["Weighted Average Debt Cost -  2009",null,null,null,null,null,null,{"$f":"SUMPRODUCT(F60:F74,H60:H74)/F75","v":7.2499999999999995E-2},{"$f":"SUMPRODUCT(F60:F74,I60:I74)/F75","v":7.2499999999999995E-2},null,null,null,null,"Weighted Average Debt Cost -  2009",null,null,null,null,null,null,{"$f":"SUMPRODUCT(S60:S74,U60:U74)/S75","v":0},{"$f":"P22","v":1.3299999999999999E-2}]
[]
[]
["LONG -TERM DEBT",null,null,null,null,null,null,null,null,null,null,null,null,"SHORT -TERM DEBT"]
[" WEIGHTED DEBT COST  - 2010 Actual",null,null,null,null,null,null,null,null,null,null,null,null," WEIGHTED DEBT COST  - 2010 Actual"]
[]
[]
["No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)","Debt Rate Used for Weighted Debt Rate Cost\n",null,null,null,null,"No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)",{"$f":"V58","v":"deemed debt rate, %"}]
[]
[1,"Promissory Note","Town of Collingwood","Y","2001-11-01",1710710,0,7.2499999999999995E-2,{"$f":"C23","v":5.8700000000000002E-2},null,null,null,null,1,"Deemed Debt",null,"y",null,{"$f":"(15966036*0.04)","v":638641.44000000006},0]
[{"$f":"IF(ISBLANK(B86),\"\",A85+1)","v":2},"Government Agency Loan","OSIFA","N","2010-04-15",2900000,15,4.6699999999999998E-2,4.6699999999999998E-2,{"$f":"IF(YEAR(E86)<2006,\"\",VLOOKUP(YEAR(E86),$C$11:$D$18,2,FALSE))","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(ISBLANK(O86),\"\",N85+1)","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(YEAR(E87)<2006,\"\",VLOOKUP(YEAR(E87),$C$11:$D$18,2,FALSE))","v":""},null,null,null,""]
[{"$f":"IF(ISBLANK(B88),\"\",A87+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D88),\"\",\nIF(OR(D88=\"N\",YEAR(E88)<2000),H88,\nIF(YEAR(E88)<2006,MIN(H88,$D$10),MIN(H88,J88))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"",""]
["",null,null,null,null,null,null,null,"",""]
["",null,null,null,null,null,null,null,"",""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D96),\"\",\nIF(OR(D96=\"N\",YEAR(E96)<2000),H96,\nIF(YEAR(E96)<2006,MIN(H96,$D$10),MIN(H96,J96))))","v":""},""]
[{"$f":"IF(ISBLANK(B97),\"\",A96+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D97),\"\",\nIF(OR(D97=\"N\",YEAR(E97)<2000),H97,\nIF(YEAR(E97)<2006,MIN(H97,$D$10),MIN(H97,J97))))","v":""},""]
[{"$f":"IF(ISBLANK(B98),\"\",A97+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D98),\"\",\nIF(OR(D98=\"N\",YEAR(E98)<2000),H98,\nIF(YEAR(E98)<2006,MIN(H98,$D$10),MIN(H98,J98))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O98),\"\",N92+1)","v":""}]
[{"$f":"IF(ISBLANK(B99),\"\",A98+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D99),\"\",\nIF(OR(D99=\"N\",YEAR(E99)<2000),H99,\nIF(YEAR(E99)<2006,MIN(H99,$E$10),MIN(H99,J99))))","v":""},"",null,null,null,""]
["Total",null,null,null,null,{"$f":"IF(SUM(F85:F99)=0,0.0001,SUM(F85:F99))","v":4610710},null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"IF(SUM(S85:S99)=0,0.0001,SUM(S85:S99))","v":638641.44000000006}]
["Weighted Average Debt Cost -  2010",null,null,null,null,null,null,{"$f":"SUMPRODUCT(F85:F99,H85:H99)/F100","v":5.6272564312220892E-2},{"$f":"SUMPRODUCT(F85:F99,I85:I99)/F100","v":5.1152355494056237E-2},null,null,null,null,"Weighted Average Debt Cost -  2010",null,null,null,null,null,null,{"$f":"SUMPRODUCT(S85:S99,U85:U99)/S100","v":0},{"$f":"P23","v":2.07E-2}]
[]
[]
[]
["LONG -TERM DEBT",null,null,null,null,null,null,null,null,null,null,null,null,"SHORT -TERM DEBT"]
[" WEIGHTED DEBT COST  - 2011 Actual",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A106","v":" WEIGHTED DEBT COST  - 2011 Actual"}]
[]
[]
["No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)","Debt Rate Used for Weighted Debt Rate Cost\n",null,null,null,null,"No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)",{"$f":"V83","v":"deemed debt rate, %"}]
[]
[1,"Promissory Note","Town of Collingwood","Y","2001-11-01",1710710,0,7.2499999999999995E-2,{"$f":"C24","v":5.3199999999999997E-2},null,null,null,null,1,"Deemed Debt",null,"y",null,{"$f":"(15966036*0.04)","v":638641.44000000006},0]
[{"$f":"IF(ISBLANK(B112),\"\",A111+1)","v":2},"Government Agency Loan","OSIFA","N","2010-04-15",2700000,15,4.6699999999999998E-2,4.6699999999999998E-2,{"$f":"IF(YEAR(E112)<2006,\"\",VLOOKUP(YEAR(E112),$C$11:$D$18,2,FALSE))","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(ISBLANK(O112),\"\",N111+1)","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(YEAR(E113)<2006,\"\",VLOOKUP(YEAR(E113),$C$11:$D$18,2,FALSE))","v":""},null,null,null,{"$f":"IF(ISBLANK(O113),\"\",N112+1)","v":""}]
[{"$f":"IF(ISBLANK(B114),\"\",A113+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D114),\"\",\nIF(OR(D114=\"N\",YEAR(E114)<2000),H114,\nIF(YEAR(E114)<2006,MIN(H114,$D$10),MIN(H114,J114))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D122),\"\",\nIF(OR(D122=\"N\",YEAR(E122)<2000),H122,\nIF(YEAR(E122)<2006,MIN(H122,$D$10),MIN(H122,J122))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D123),\"\",\nIF(OR(D123=\"N\",YEAR(E123)<2000),H123,\nIF(YEAR(E123)<2006,MIN(H123,$D$10),MIN(H123,J123))))","v":""},null,null,null,null,""]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D124),\"\",\nIF(OR(D124=\"N\",YEAR(E124)<2000),H124,\nIF(YEAR(E124)<2006,MIN(H124,$D$10),MIN(H124,J124))))","v":""},null,null,null,null,""]
[{"$f":"IF(ISBLANK(B125),\"\",A124+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D125),\"\",\nIF(OR(D125=\"N\",YEAR(E125)<2000),H125,\nIF(YEAR(E125)<2006,MIN(H125,$D$10),MIN(H125,J125))))","v":""},{"$f":"IF(YEAR(E125)<2006,\"\",VLOOKUP(YEAR(E125),$C$11:$D$13,2,FALSE))","v":""},null,null,null,""]
[{"$f":"IF(ISBLANK(B126),\"\",#REF!+1)","v":""},null,"Total",null,null,{"$f":"IF(SUM(F111:F125)=0,0.0001,SUM(F111:F125))","v":4410710},null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"IF(SUM(S111:S125)=0,0.0001,SUM(S111:S125))","v":638641.44000000006}]
["Weighted Average Debt Cost -  2011",null,null,null,null,null,null,{"$f":"SUMPRODUCT(F111:F125,H111:H125)/F126","v":5.6706624330323231E-2},{"$f":"SUMPRODUCT(F111:F125,I111:I125)/F126","v":4.922104876539151E-2},null,null,null,null,{"$f":"A127","v":"Weighted Average Debt Cost -  2011"},null,null,null,null,null,null,{"$f":"SUMPRODUCT(S111:S125,U111:U125)/S126","v":0},{"$f":"P24","v":2.46E-2}]
[]
[]
[]
["LONG -TERM DEBT",null,null,null,null,null,null,null,null,null,null,null,null,"SHORT -TERM DEBT"]
[" WEIGHTED DEBT COST  - Actual 2012",null,null,null,null,null,null,null,null,null,null,null,null," WEIGHTED DEBT COST  - Actual 2012"]
[]
[]
["No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual /Forecasted Rate\n(%)","Debt Rate Used for Weighted Debt Rate Cost\n",null,null,null,null,"No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual Rate\n(%)",{"$f":"V109","v":"deemed debt rate, %"}]
[]
[1,"Promissory Note","Town of Collingwood","Y","2001-11-01",1710710,0,7.2499999999999995E-2,{"$f":"C25","v":4.41E-2},null,null,null,null,1,"Deemed Debt",null,"y",null,{"$f":"(15966036*0.04)","v":638641.44000000006},0,1.3299999999999999E-2]
[{"$f":"IF(ISBLANK(B138),\"\",A137+1)","v":2},"Government Agency Loan","OSIFA","N","2010-04-15",2500000,15,4.6699999999999998E-2,4.6699999999999998E-2,{"$f":"IF(YEAR(E138)<2006,\"\",VLOOKUP(YEAR(E138),$C$11:$D$18,2,FALSE))","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(ISBLANK(O138),\"\",N137+1)","v":""}]
[{"$f":"IF(ISBLANK(B139),\"\",A138+1)","v":3},"Government Agency Loan","OSIFA","N","2012-10-01",6500000,25,3.7999999999999999E-2,{"$f":"H139","v":3.7999999999999999E-2},{"$f":"IF(YEAR(E139)<2006,\"\",VLOOKUP(YEAR(E139),$C$11:$D$18,2,FALSE))","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(ISBLANK(O139),\"\",N138+1)","v":""}]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D140),\"\",\nIF(OR(D140=\"N\",YEAR(E140)<2000),H140,\nIF(YEAR(E140)<2006,MIN(H140,$D$10),MIN(H140,J140))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,{"$f":"IF(ISBLANK(O147),\"\",N146+1)","v":""}]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D148),\"\",\nIF(OR(D148=\"N\",YEAR(E148)<2000),H148,\nIF(YEAR(E148)<2006,MIN(H148,$D$10),MIN(H148,J148))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O148),\"\",N147+1)","v":""}]
[13,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D149),\"\",\nIF(YEAR(E149)<2000,H149,\nIF(YEAR(E149)<2006,MIN(H149,$D$10),MIN(H149,J149))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O149),\"\",N148+1)","v":""}]
["",null,null,null,null,null,null,null,null,"",null,null,null,{"$f":"IF(ISBLANK(O150),\"\",N149+1)","v":""}]
[{"$f":"IF(ISBLANK(B151),\"\",A150+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D151),\"\",\nIF(OR(D151=\"N\",YEAR(E151)<2000),H151,\nIF(YEAR(E151)<2006,MIN(H151,$E$10),MIN(H151,J151))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O151),\"\",N150+1)","v":""}]
[{"$f":"IF(ISBLANK(B152),\"\",#REF!+1)","v":""},null,"Total",null,null,{"$f":"IF(SUM(F137:F151)=0,0.0001,SUM(F137:F151))","v":10710710},null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"IF(SUM(S137:S151)=0,0.0001,SUM(S137:S151))","v":638641.44000000006}]
["Weighted Average Debt Cost -  2012",null,null,null,null,null,null,{"$f":"SUMPRODUCT(F137:F151,H137:H151)/F152","v":4.5541002884029159E-2},{"$f":"SUMPRODUCT(F137:F151,I137:I151)/F152","v":4.1004967084348282E-2},null,null,null,null,"Weighted Average Debt Cost -  2012",null,null,null,null,null,null,{"$f":"SUMPRODUCT(S137:S151,U137:U151)/S152","v":1.3300000000000001E-2},{"$f":"P25","v":2.0799999999999999E-2}]
[]
[]
["LONG -TERM DEBT",null,null,null,null,null,null,null,null,null,null,null,null,"SHORT -TERM DEBT"]
[" WEIGHTED DEBT COST  - Test Year 2013",null,null,null,null,null,null,null,null,null,null,null,null," WEIGHTED DEBT COST  - Test Year 2013"]
[]
[]
["No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n(Years)","Actual /Forecasted Rate\n(%)","Debt Rate Used for Weighted Debt Rate Cost\n",null,null,null,null,"No.","Description\n","Debt Holder\n","Is the Debt Holder Affiliated with the LDC?\n(Y/N)","Date of Issuance of Debt\n(Date)","Principal\n($)","Term\n","Actual Rate\n(%)",{"$f":"V135","v":"deemed debt rate, %"}]
[]
[1,"Promissory Note","Town of Collingwood","N","2001-11-01",1710710,0,5.5800000000000002E-2,{"$f":"C26","v":4.1200000000000001E-2},null,null,null,null,1,"Deemed Debt",null,"y",null,{"$f":"(15966036*0.04)","v":638641.44000000006},0,1.3299999999999999E-2]
[{"$f":"IF(ISBLANK(B163),\"\",A162+1)","v":2},"Government Agency Loan","OSIFA","N","2010-04-15",2300000,15,4.6699999999999998E-2,4.6699999999999998E-2,{"$f":"IF(YEAR(E163)<2006,\"\",VLOOKUP(YEAR(E163),$C$11:$D$18,2,FALSE))","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(ISBLANK(O163),\"\",N162+1)","v":""}]
[{"$f":"IF(ISBLANK(B164),\"\",A163+1)","v":3},"Government Agency Loan","OSIFA","N","2012-08-01",6262260.4500000002,25,3.7999999999999999E-2,{"$f":"H164","v":3.7999999999999999E-2},{"$f":"IF(YEAR(E164)<2006,\"\",VLOOKUP(YEAR(E164),$C$11:$D$18,2,FALSE))","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(ISBLANK(O164),\"\",N163+1)","v":""}]
[{"$f":"IF(ISBLANK(B165),\"\",A164+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D165),\"\",\nIF(OR(D165=\"N\",YEAR(E165)<2000),H165,\nIF(YEAR(E165)<2006,MIN(H165,$D$10),MIN(H165,J165))))","v":""},"",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,""]
["",null,null,null,null,null,null,null,"","",null,null,null,{"$f":"IF(ISBLANK(O172),\"\",N171+1)","v":""}]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D173),\"\",\nIF(OR(D173=\"N\",YEAR(E173)<2000),H173,\nIF(YEAR(E173)<2006,MIN(H173,$D$10),MIN(H173,J173))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O173),\"\",N172+1)","v":""}]
["",null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D174),\"\",\nIF(YEAR(E174)<2000,H174,\nIF(YEAR(E174)<2006,MIN(H174,$D$10),MIN(H174,J174))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O174),\"\",N173+1)","v":""}]
[14,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D175),\"\",\nIF(YEAR(E175)<2000,H175,\nIF(YEAR(E175)<2006,MIN(H175,$D$10),MIN(H175,J175))))","v":""},"",null,null,null,{"$f":"IF(ISBLANK(O175),\"\",N174+1)","v":""}]
[{"$f":"IF(ISBLANK(B176),\"\",A175+1)","v":""},null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(D176),\"\",IF(D176=\"N\",H176,IF(D176=\"Y\",IF(YEAR(E176)<2000,H176,IF(YEAR(E176)=2006,MIN(H176,$E$11),MIN(H176,$E$10))))))","v":""},{"$f":"IF(YEAR(E176)<2006,\"\",VLOOKUP(YEAR(E176),$C$11:$D$13,2,FALSE))","v":""},null,null,null,{"$f":"IF(ISBLANK(O176),\"\",N175+1)","v":""}]
[null,null,null,null,null,{"$f":"IF(SUM(F162:F176)=0,0.0001,SUM(F162:F176))","v":10272970.449999999},null,null,{"$f":"IF(ISBLANK(D177),\"\",IF(D177=\"N\",H177,IF(D177=\"Y\",IF(YEAR(E177)<2000,H177,IF(YEAR(E177)=2006,MIN(H177,$E$11),MIN(H177,$E$10))))))","v":""},null,null,null,null,"Total",null,null,null,null,{"$f":"IF(SUM(S162:S176)=0,0.0001,SUM(S162:S176))","v":638641.44000000006}]
["Weighted Average Debt Cost -  2013",null,null,null,null,null,null,{"$f":"SUMPRODUCT(F162:F176,H162:H176)/F177","v":4.2911981227396603E-2},{"$f":"SUMPRODUCT(F162:F176,I162:I176)/F177","v":4.0480711117007066E-2},null,null,null,null,"Weighted Average Debt Cost -  2013",null,null,null,null,null,null,{"$f":"SUMPRODUCT(S162:S176,U162:U176)/S177","v":1.3300000000000001E-2},{"$f":"P26","v":2.07E-2}]
[]
["Notes:"]
["1. Affiliate  embedded /Actual debt with Fixed Rates, terms and maturity - lower of actual and deemed rate at time of issuance (5.58% for Shareholders Notes)"]
["2.For the third party embedded/actual debt with fixed rates  the long-term rate is the actual rate (TD Loan, EDFIN until 2012)"]
["3. New Third party debt (2012-2013) - The forecasted Rate is not yet available. The deemed long-term rate is used. (EDFIN and other new debt after 2012)"]
["3. As per Board Report on Cost of Capital of December 20, 2006, the deemed short-term debt rate is used for the weighted Cost of Capital calculations."]

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[null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:","2013-04-30"]
[]
["Appendix 2-P"]
["Cost Allocation"]
[]
["Please complete the following four tables."]
[]
["A)  Allocated Costs"]
[]
["Classes","Costs Allocated from Previous Study","%","Costs Allocated in Test Year Study                    (Column 7A)","%"]
["Residential",3749535,{"$f":"IF(B$28=0,\"\",B17/B$28)","v":0.61148202321604084},4353004,{"$f":"IF(D$28=0,\"\",D17/D$28)","v":0.62351474926866357}]
["GS < 50 kW",998122,{"$f":"IF(B$28=0,\"\",B18/B$28)","v":0.16277582686291531},1242344,0.17795063079781884]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",900448,0.14684694631223275,1181819,0.16928116249512812]
["GS > xxx kW, if applicable",null,0,null,0]
["Large User, if applicable",172308,2.8100349631703551E-2,0,0]
["Street Lighting",289562,4.7222377603218325E-2,199930,2.8637534865872834E-2]
["Sentinel Lighting",null,0,null,0]
["Unmetered Scattered Load (USL)",21906,3.5724763738891867E-3,4300,6.159225725166467E-4]
["Other class, if applicable",null,0,null,0]
[null,null,0,null,0]
["Embedded distributor class",null,0,null,0]
["Total",{"$f":"SUM(B17:B27)","v":6131881},{"$f":"SUM(C17:C27)","v":0.99999999999999989},{"$f":"SUM(D17:D27)","v":6981397},{"$f":"SUM(E17:E27)","v":1}]
[]
["Notes"]
[]
["1     Customer Classification - If proposed rate classes differ from those in place in the previous Cost Allocation study, modify the rate classes to match the current application as closely as possible."]
[]
[]
["2     Host Distributors -  Provide information on embedded distributor(s) as a separate class, if applicable.   If embedded distributor(s) are billed as customers in a General Service class, include the allocated cost and revenue of the embedded distributor(s) in the applicable class.  Also complete Appendix 2-Q."]
[]
[]
["  "]
["3     Class Revenue Requirements - If using the Board-issued model, in column 7A enter the results from Worksheet O-1, Revenue Requirement (row 40 in the 2013 model).  This excludes costs in deferral and variance accounts.  Note to Embedded Distributor(s), it also does not include Account 4750 - Low Voltage (LV) Costs. "]
[]
[]
[]
["B)  Calculated Class Revenues"]
[]
[null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
["Classes (same as previous table)",null,"Load Forecast (LF) X current approved rates","L.F. X current approved rates X (1 + d)","LF X proposed rates","Miscellaneous Revenue"]
[]
[{"$f":"A17","v":"Residential"},null,3542885,4135938,4135938,311298]
["GS < 50 kW",null,903699,1054972,1069524,105985]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,1045812,1080787,1080787,32787]
["GS > xxx kW, if applicable"]
["Large User, if applicable",null,0,0,0,0]
["Street Lighting",null,201955,235761,224661,15257]
["Sentinel Lighting"]
["Unmetered Scattered Load (USL)",null,7144,8340,4887,273]
["Other class, if applicable"]
[]
[{"$f":"A27","v":"Embedded distributor class"}]
[{"$f":"A28","v":"Total"},null,{"$f":"SUM(C48:C58)","v":5701495},{"$f":"SUM(D48:D58)","v":6515798},{"$f":"SUM(E48:E58)","v":6515797},{"$f":"SUM(F48:F58)","v":465600}]
[]
["Notes:"]
[]
["1     Columns 7B to 7D - LF means Load Forecast of Annual Billing Quantities (i.e. customers or connections X 12, (kWh or kW, as applicable).  Revenue Quantities should be net of Transfomrer Ownership Allowance.  Exclude revenue from rate adders and rate riders.  "]
[]
[]
["2     Columns 7C and 7D - Column total in each column should equal the Base Revenue Requirement"]
[]
["3     Columns 7C - The Board cost allocation model calculates \"1+d\" in worksheet O-1, cell C21. \"d\" is defined as Revenue Deficiency/ Revenue at Current Rates."]
[]
[]
["4     Columns 7E - If using the Board-issued Cost Allocation model, enter Miscellaneous Revenue as it appears in Worksheet O-1, row 19."]
[]
[]
["C)  Rebalancing Revenue-to-Cost (R/C) Ratios"]
[]
["Class",null,"Previously Approved Ratios","Status Quo Ratios","Proposed Ratios","Policy Range"]
[null,null,"Most Recent Year:","(7C + 7E) / (7A)","(7D + 7E) / (7A)"]
[null,null,2009]
[null,null,"%","%","%","%"]
[{"$f":"A48","v":"Residential"},null,100,{"$f":"IF(D17=0,\"\",(D48+F48)/D17*100)","v":102.16475794646639},{"$f":"IF(D17=0,\"\",(E48+F48)/D17*100)","v":102.16475794646639},"85 - 115"]
["GS < 50 kW",null,100,{"$f":"IF(D18=0,\"\",(D49+F49)/D18*100)","v":93.448915920228217},94.620250107860628,"80 - 120"]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,100,94.225427074704342,94.225427074704342,"80 - 120"]
["GS > xxx kW, if applicable",null,null,"","","80 - 120"]
["Large User, if applicable",null,100,"","","85 - 115"]
["Street Lighting",null,100,125.55294353023558,120.00100035012254,"70 - 120"]
["Sentinel Lighting",null,null,"","","80 - 120"]
["Unmetered Scattered Load (USL)",null,100,200.30232558139534,120,"80 - 120"]
["Other class, if applicable",null,null,"",""]
[null,null,null,"",""]
[{"$f":"A58","v":"Embedded distributor class"},null,null,"",""]
[]
["Notes"]
[]
["1     Previously Approved Revenue-to-Cost Ratios - For most applicants, Most Recent Year would be the third year of the IRM 3 period,  e.g. if the applicant rebased in 2009 with further adjustments over 2 years, the Most recent year is 2011.  For applicants that have had rates adjusted only under IRM 2, the Most Recent Year is 2006, and the applicant should enter the ratios from their Informational Filing."]
[]
[]
["2     Status Quo Ratios - The Board's updated Cost Allocation Model yields the Status Quo Ratios in Worksheet O-1.  Status Quo means \"Before Rebalancing\"."]
[]
["D)  Proposed Revenue-to-Cost Ratios"]
[]
["Class",null,"Proposed Revenue-to-Cost Ratios",null,null,"Policy Range"]
[null,null,2013,2014,2015]
[null,null,"%","%","%","%"]
[{"$f":"A80","v":"Residential"},null,{"$f":"E80","v":102.16475794646639},null,null,{"$f":"F80","v":"85 - 115"}]
[{"$f":"A81","v":"GS < 50 kW"},null,{"$f":"E81","v":94.620250107860628},null,null,{"$f":"F81","v":"80 - 120"}]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,94.225427074704342,null,null,"80 - 120"]
["GS > xxx kW, if applicable",null,"",null,null,"80 - 120"]
["Large User, if applicable",null,"",null,null,"85 - 115"]
["Street Lighting",null,120.00100035012254,null,null,"70 - 120"]
["Sentinel Lighting",null,"",null,null,"80 - 120"]
["Unmetered Scattered Load (USL)",null,120,null,null,"80 - 120"]
["Other class, if applicable",null,"",null,null,{"$f":"F88","v":0}]
[null,null,"",null,null,{"$f":"F89","v":0}]
["Embedded distributor class",null,""]
[]
["Note"]
["1     The applicant should complete Table D if it is applying for approval of a revenue to cost ratio in 2012 that is outside the Board’s policy range for any customer class. Table (d) will show the information that the distributor would likely enter in the IRM model) in 2013.  In 2013 Table (d), enter the planned ratios for the classes that will be ‘Change’ and ‘No Change’ in 2013 (in the current Revenue Cost Ratio Adjustment Workform, Worksheet C1.1 ‘Decision – Cost Revenue Adjustment’, column d), and enter TBD for class(es) that will be entered as ‘Rebalance’. "]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":32,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":false,"merged":[[59,3,60,3],[59,4,60,4],[54,4,55,4],[8,0,8,6],[9,0,9,6],[16,0,16,1],[16,2,16,3],[54,3,55,3],[9,7,9,11],[12,0,12,6],[11,0,11,6],[14,0,14,1],[14,2,14,3]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors*"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row in Appendix 2-P.)"]
[]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C24+D24","v":0}]
["Low Voltage Line",null,null,null,null,0]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A22","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",null,null,null,null,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":0}]
["Low Voltage Line",null,null,null,null,{"$f":"IF(D36=0,0,(C36/B36)*(E36/D36))","v":0}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D37=0,0,(C37/B37)*(E37/D37))","v":0}]
["TS (owned by host)",null,null,null,null,{"$f":"IF(D38=0,0,(C38/B38)*(E38/D38))","v":0}]
["add rows if necessary ",null,null,null,null,{"$f":"IF(D39=0,0,(C39/B39)*(E39/D39))","v":0}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A33","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$55*(F24+B24*E$60)*F35","v":0},{"$f":"(B44-(B$55*C$55*F35*(F24+B24*E58)+B$56*C$56*F35*(F24+B24*E$58)))*E$58/(1-E$58)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E35=0,0,(D44/E35))","v":0}]
["Low Voltage Line",{"$f":"E$55*(F25+B25*E$60)*F36","v":0},{"$f":"(B45-(B$55*C$55*F36*(F25+B25*E59)+B$56*C$56*F36*(F25+B25*E59)))*E$58/(1-E$58)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E36=0,0,(D45/E36))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$55*(F26+B26*E$60)*F37","v":0},{"$f":"(B46-(B$55*C$55*F37*(F26+B26*E60)+B$56*C$56*F37*(F26+B26*E$60)))*E$58/(1-E$58)","v":0},{"$f":"E26*F37","v":0},{"$f":"B26*F37","v":0},{"$f":"SUM(B46:E46)","v":0},{"$f":"IF(E37=0,0,(D46/E37))","v":0}]
["TS (owned by host)",{"$f":"E$55*(F27+B27*E$60)*F38","v":0},{"$f":"(B47-(B$55*C$55*F38*(F27+B27*E61)+B$56*C$56*F38*(F27+B27*E61)))*E$58/(1-E$58)","v":0},{"$f":"E27*F38","v":0},{"$f":"B27*F38","v":0},{"$f":"SUM(B47:E47)","v":0},{"$f":"IF(E38=0,0,(D47/E38))","v":0}]
["add rows if necessary ",{"$f":"E$55*(F28+B28*E$60)*F39","v":0},{"$f":"(B48-(B$55*C$55*F39*(F28+B28*I62)+B$56*C$56*F39*(F28+B28*I62)))*E$58/(1-E$58)","v":0},{"$f":"E28*F39","v":0},{"$f":"B28*F39","v":0},{"$f":"SUM(B48:E48)","v":0},{"$f":"IF(E39=0,0,(D48/E39))","v":0}]
[]
["Total",null,null,null,null,{"$f":"SUM(F44:F48)","v":0},{"$f":"SUM(G44:G48)","v":0}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",null,null,"Weighted Average Cost of Capital",{"$f":"IF(B61=0%,0,SUMPRODUCT(B55:B59,C55:C59)/B61)","v":0}]
["Short-term Debt"]
[]
["Common Equity",null,null,"Tax/PILs Rate"]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor"]
["Total",{"$f":"SUM(B55:B59)","v":0}]

{"sheet":"App.2-R_Loss Factors","index":33,"n_rows":73,"n_cols":8,"rows_kept":73,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,14,1],[13,2,13,6],[13,7,14,7],[15,1,15,7],[24,1,24,7],[26,1,26,7],[54,1,55,7],[36,1,39,7],[43,1,45,7],[47,1,50,7],[57,1,58,7],[60,1,61,7],[32,1,34,7],[71,1,71,7],[63,1,63,7],[65,1,65,7],[67,1,69,6],[52,1,52,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2007},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2008},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2011}]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",null,null,null,null,null,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":0}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",354105717,344975881,328430865,334443325,331863453,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":338763848.19999999}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C19:G19)=0,0,AVERAGE(C19:G19))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C18-C19","v":354105717},344975881,328430865,334443325,331863453,338763848.19999999]
["D","\"Retail\" kWh delivered by distributor",342066123,333246701,316968628,322804697,320281418,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":327073513.39999998}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C22:G22)=0,0,AVERAGE(C22:G22))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C21-C22","v":342066123},333246701,316968628,322804697,320281418,327073513.39999998]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C23=0,\"\",C20/C23)","v":1.0351966862266568},1.0351966875134946,1.0361620551293171,1.0360547046191215,1.0361620573317183,1.0357422240598955]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.034,1.034,1.034,1.034,1.034,{"$f":"IF(SUM(C26:G26)=0,0,AVERAGE(C26:G26))","v":1.034}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C24=\"\",\"\",C24*C26)","v":1.0703933735583633},1.0703933748889534,1.071391565003714,1.0712805645761716,1.0713915672809968,1.0709574596779319]
[]
["Notes"]
[]
[]
["A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
["A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded with the host distributor, kWh pertains to an actual or virtual meter at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
["B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
["D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[]
["G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
["H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":34,"n_rows":88,"n_cols":8,"rows_kept":88,"cut":false,"hidden":false,"merged":[[87,0,90,7],[80,1,82,7],[84,1,85,7],[65,1,66,7],[72,1,74,7],[76,1,78,7],[68,1,70,7],[58,2,60,7],[62,0,63,7],[33,1,34,7],[36,1,38,7],[40,1,43,7],[45,1,48,7],[53,2,56,7],[8,0,8,7],[9,0,9,7],[25,0,28,7],[30,0,31,7],[50,2,51,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,1377576,750564,null,627012,null,627012]
[2008,null,1478408,805178,null,673230,null,673230]
[2009,null,1565562,863275,null,702287,null,702287]
[2010,null,1529891,909545,null,620346,null,620346]
[2011,null,1529891,970627,null,559264,null,559264]
[2012,"(1)",1529891,1025325,null,504566,null,504566]
[]
["Notes:"]
[]
["(1)","For 2012, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the Board's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters   which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-T_1592_Tax_Variance","index":35,"n_rows":54,"n_cols":5,"rows_kept":54,"cut":false,"hidden":false,"merged":[[27,0,27,2],[53,1,54,4],[37,0,38,0],[42,0,43,0],[45,0,46,0],[48,0,51,0],[53,0,54,0],[37,1,38,4],[40,1,40,4],[48,1,51,4],[29,0,29,2],[30,0,30,2],[31,0,31,2],[8,0,8,4],[9,0,9,4],[11,0,11,4],[13,0,15,2],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[24,0,24,2],[45,1,46,4],[33,0,33,2],[42,1,43,4],[25,0,25,2],[26,0,26,2],[28,0,28,2],[32,0,32,2],[40,0,41,0],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2]]}
[null,null,"File Number:",null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,"Exhibit:"]
[null,null,"Tab:"]
[null,null,"Schedule:"]
[null,null,"Page:"]
[]
[null,null,"Date:",null,"2013-04-30"]
[]
["Appendix 2-T"]
["Deferred PILs Account 1592 Balances"]
[]
["The following table should be completed based on the information requested below, in accordance with the notes following the table. An explanation should be provided for any blank entries."]
[]
["Tax Item",null,null,null,"Principal as of"]
[null,null,null,null,"December 31,"]
[null,null,null,null,2011]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from May 1, 2006 to April 30, 2007"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from January 1, 2006 to April 30, 2006 (4/12ths of the approved grossed-up proxy), if not recorded in PILs account 1562"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2007"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2008"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2009"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2006"]
["Capital Cost Allowance class changes from 2006 EDR application for 2007"]
["Capital Cost Allowance class changes from 2006 EDR application for 2008"]
["Capital Cost Allowance class changes from 2006 EDR application for 2009"]
["Capital Cost Allowance class changes from 2006 EDR application for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2011"]
["Capital Cost Allowance class changes from any prior application not recorded above.  Please provide details and explanation separately."]
["PILs and Tax Variances for 2006 and Subsequent Years, Sub-account HST / OVAT Input Tax Credits (ITCs)",null,null,null,-58000]
["PILs and Tax Variances for 2006 and Subsequent Years, Sub-account HST / OVAT Input Tax Credits (ITCs) - contra",null,null,null,58000]
["Insert description of additional item(s) and new rows if needed."]
["Insert description of additional item(s) and new rows if needed."]
["Total",null,null,null,{"$f":"SUM(E17:E33)","v":0}]
[]
["Notes:"]
[]
[1,"Revise the deferral and variance account continuity schedule to include account 1592 as a group 2 account and enter all relevant information for transactions, adjustments, etc., for all relevant years."]
[]
[]
[2,"Describe each type of tax item that has been recorded in account 1592."]
[]
[3,"Provide the calculations that show how each item was determined and provide any pertinent supporting evidence and documentation."]
[]
[]
[4,"Please state whether or not the applicant followed the guidance provided in the FAQ of July 2007.  If not, please provide an explanation."]
[]
[]
[5,"Identify the account balance as of December 31, 2011 as per the 2011 Audited Financial Statements.  Identify the account balance as of December 31, 2011 as per the April 2012 2.1.7 RRR filing to the Board.  Provide a reconciliation if the balances provided are not identical to each other and to the total shown on the continuity schedule."]
[]
[]
[]
[]
[6,"Complete the above table based on the answers to the previous.  Add rows as required to complete the analysis in an informative manner.  Please provide the completed table as a working Excel spreadsheet."]

{"sheet":"App.2-U_IFRS Transition Costs","index":36,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[[25,0,25,2],[26,0,26,2],[27,0,27,2],[28,0,28,2],[29,0,29,2],[24,0,24,2],[23,0,23,2],[22,0,22,2],[8,0,8,11],[9,0,9,11],[11,0,11,11],[13,0,15,2],[13,11,15,11],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[38,0,39,0],[38,1,39,4],[33,0,34,0],[33,1,34,11],[36,0,37,0],[36,1,36,4],[41,0,42,0],[41,1,42,4],[44,0,47,0],[44,1,47,4],[49,0,50,0],[49,1,50,4]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[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-U"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual","Audited Actual","Audited Actual","Audited Carrying","Total Audited","RRR 2.1.7","Variance 2","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[null,null,null,null,"Costs Incurred","Costs Incurred","Costs Incurred","Charges","Actual Costs","Balance"]
[null,null,null,null,2009,2010,2011,"to Dec 31, 2011","to Dec 31, 2011","2011-12-31"]
["professional accounting fees",null,null,null,null,33585,56566,null,90151,null,null,"Fees associated with the preparation of position papers and PP&E re-valuation for implementing"]
["professional legal fees",null,null,null,null,null,0,null,0]
["salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,20018,null,20018,null,null,"Incremental staff support in implementing the various changes required to apply IFRS rules."]
["associated staff training and development costs",null,null,null,null,null,2800,null,2800,null,null,"Training for IFRS implementation"]
["costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,278,null,278,null,null,"Project accounting update for IFRS needs."]
["Carrying Charge Interest",null,null,null,null,null,null,1223,1223,null,null,"CC interest up to 2011. CC forecast through 2013 is $2,267"]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
["Carrying charges estimated to August 31, 2013",null,null,null,null,null,null,2775,2775]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,0]
["Total",null,null,null,0,33585,79662,3998,117245,null,117245]
[]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[]
[2,"Applicants are to provide an explanation of material variances in evidence"]

{"sheet":"App.2-V_Rev_Reconciliation","index":37,"n_rows":34,"n_cols":16,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,0,34,13],[8,0,8,15],[11,10,12,10],[9,0,9,15],[11,5,11,6],[11,2,11,4],[11,12,12,12],[11,13,12,13],[11,14,12,14],[11,15,12,15],[11,1,12,1],[12,8,12,9],[11,7,11,9]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-V"]
["Revenue Reconciliation"]
[]
["Rate Class","Customers/ Connections","Number of Customers/Connections",null,null,"Test Year Consumption",null,"Proposed Rates",null,null,"Revenues at Proposed Rates",null,"Class Specific Revenue Requirement","Transformer Allowance Credit","Total","Difference"]
[null,null,"Start of Test Year","End of Test Year","Average","kWh","kW","Monthly Service Charge","Volumetric"]
[null,null,null,null,null,null,null,null,"kWh","kW"]
[]
["Residential","Customers",14082,14383,{"$f":"IF(SUM(C16:D16)=0,0,AVERAGE(C16:D16))","v":14232.5},117986753,null,10.16,2.1999999999999999E-2,null,{"$f":"H16*E16*12+I16*F16+J16*G16","v":4330934.966},null,4341427,null,{"$f":"SUM(M16:N16)","v":4341427},{"$f":"O16-K16","v":10492.033999999985}]
["GS < 50 kW","Customers",1705,1729,1717,47186130,null,20.3,1.5299999999999999E-2,null,1140208.9890000001,null,1139253,null,1139253,-955.9890000000596]
["GS > 50 to 4,999 kW","Customers",114,114,114,null,337058,114.02,null,3.657,1388600.466,null,1268587,120000,1388587,-13.466000000014901]
["Large Use",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Streetlighting","Connections",3026,3063,3044.5,null,6228,3.54,null,15.735200000000001,227329.18560000003,null,227343,null,227343,13.81439999997383]
["Sentinel Lighting",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Unmetered Scattered Load","Customers",30,30,30,403608,null,0,1.3599999999999999E-2,null,5489.0688,null,5484,null,5484,-5.0688000000000102]
["Standby Power",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Embedded Distributor Class",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["etc.",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[]
["Total",null,null,null,null,null,null,null,null,null,{"$f":"SUM(K16:K28)","v":7092562.6754000001},null,{"$f":"SUM(M16:M28)","v":6982094},{"$f":"SUM(N16:N28)","v":120000},{"$f":"M30+N30","v":7102094},{"$f":"O30-K30","v":9531.3245999999344}]
[]
["Note"]
[]
["1       The class specific revenue requirements in column N must be the amounts used in the final rate design process.  The total of column N should equate to the proposed base revenue requirement"]

{"sheet":"App.2-W_Bill Impact_Residential","index":38,"n_rows":85,"n_cols":20,"rows_kept":85,"cut":false,"hidden":false,"merged":[[18,13,19,13],[18,14,19,14],[2,0,2,10],[17,5,17,7],[17,9,17,11],[17,13,17,14],[13,3,13,14],[9,1,9,14],[10,1,10,14],[60,1,60,3],[66,1,66,3],[67,1,67,3],[61,1,61,3],[18,3,19,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2013-04-30"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Residential"]
[]
[null,null,null,"Consumption",null,800," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,9,1,{"$f":"G21*F21","v":9},null,10.16,1,{"$f":"K21*J21","v":10.16},null,{"$f":"L21-H21","v":1.1600000000000001},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.12888888888888891}]
[null,"Stranded Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G22*F22","v":0},null,1.07,1,{"$f":"K22*J22","v":1.07},null,{"$f":"L22-H22","v":1.07},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.6999999999999998E-2,{"$f":"$F$16","v":800},13.599999999999998,null,2.0347298378885242E-2,{"$f":"$F$16","v":800},16.277838703108195,null,2.6778387031081969,0.19689990464030863]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,3.59,1,3.59,null,null,1,0,null,-3.59,-1]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,null,800,0,null,null,{"$f":"$F$16","v":800},0,null,0,""]
[null,null,null,"Monthly",null,null,800,{"$f":"G30*F30","v":0},null,null,800,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,null,null,null,null,null,800,{"$f":"G31*F31","v":0},null,null,800,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":0},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":""}]
[null,null,null,null,null,null,800,{"$f":"G32*F32","v":0},null,null,800,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":0},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":26.189999999999998},null,null,null,{"$f":"SUM(L21:L36)","v":27.507838703108195},null,1.3178387031081975,5.031839263490636E-2]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-5.7999999999999996E-3,{"$f":"$F$16","v":800},{"$f":"G38*F38","v":-4.6399999999999997},null,-5.734523561934584E-3,{"$f":"$F$16","v":800},{"$f":"K38*J38","v":-4.5876188495476669},null,{"$f":"L38-H38","v":5.2381150452332825E-2},{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-1.1289041045761386E-2}]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,null,1,0,null,0,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,"PILs 1562 Disposition Rate Rider",null,"per kWh",null,null,{"$f":"$F$16","v":800},0,null,{"$f":"+F40","v":0},{"$f":"$F$16","v":800},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,null,{"$f":"$F$16","v":800},0,null,null,{"$f":"$F$16","v":800},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,1.1999999999999999E-3,{"$f":"$F$16","v":800},0.96,null,1.6999999999999999E-3,{"$f":"$F$16","v":800},1.3599999999999999,null,0.39999999999999991,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":0.41666666666666657}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,0.79,null,0.79,1,0.79,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H43)+H37","v":23.299999999999997},null,null,null,{"$f":"SUM(L38:L43)+L37","v":25.070219853560527},null,1.7702198535605298,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":7.5975101011181545E-2}]
[null,"RTSR - Network",null,"per kWh",null,5.4999999999999997E-3,{"$f":"F16*(1+F71)","v":860},{"$f":"G45*F45","v":4.7299999999999995},null,6.6621963661615104E-3,{"$f":"F16*(1+J71)","v":856.8},{"$f":"K45*J45","v":5.7081698465271815},null,0.97816984652718197,0.20680123605225836]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,3.3E-3,{"$f":"G45","v":860},{"$f":"G46*F46","v":2.8380000000000001},null,3.7113495134200166E-3,{"$f":"K45","v":856.8},{"$f":"K46*J46","v":3.1798842630982702},null,0.34188426309827014,0.12046661842786122]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":30.867999999999999},null,null,null,{"$f":"SUM(L44:L46)","v":33.958273963185981},null,3.0902739631859824,0.10011254254198466]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,4.4000000000000003E-3,{"$f":"G46","v":860},{"$f":"G48*F48","v":3.7840000000000003},null,4.4000000000000003E-3,{"$f":"K46","v":856.8},{"$f":"K48*J48","v":3.7699199999999999},null,-1.4080000000000314E-2,-3.7209302325582226E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,1.1999999999999999E-3,{"$f":"G46","v":860},1.0319999999999998,null,1.1999999999999999E-3,{"$f":"K46","v":856.8},1.02816,null,-3.8399999999998435E-3,-3.7209302325579888E-3]
[null,"Standard Supply Service Charge",null,null,null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,7.0000000000000001E-3,{"$f":"F16","v":800},5.6000000000000005,null,7.0000000000000001E-3,{"$f":"+F16","v":800},5.6000000000000005,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,600,{"$f":"G52*F52","v":45},null,{"$f":"+F52","v":7.4999999999999997E-2},600,{"$f":"K52*J52","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,{"$f":"+G48-G52","v":260},{"$f":"G53*F53","v":22.88},null,{"$f":"+F53","v":8.7999999999999995E-2},{"$f":"+K48-K52","v":256.79999999999995},{"$f":"K53*J53","v":22.598399999999994},null,-0.28160000000000451,-1.2307692307692505E-2]
[null,"TOU - Off Peak",null,null,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":550.4},35.775999999999996,null,{"$f":"+F54","v":6.5000000000000002E-2},{"$f":"0.64*$F$16*(1+$J$71)","v":548.35199999999998},35.642879999999998,null,-0.13311999999999813,-3.7209302325580877E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":154.79999999999998},15.479999999999999,null,{"$f":"+F55","v":0.1},{"$f":"0.18*$F$16*(1+$J$71)","v":154.22399999999999},15.4224,null,-5.7599999999998985E-2,-3.7209302325580743E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":154.79999999999998},18.111599999999999,null,{"$f":"+F56","v":0.11700000000000001},{"$f":"0.18*$F$16*(1+$J$71)","v":154.22399999999999},18.044208000000001,null,-6.739199999999812E-2,-3.7209302325580361E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":109.41399999999999},null,null,null,{"$f":"SUM(L47:L53)","v":112.20475396318598},null,2.7907539631859919,2.5506369963496374E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":14.223819999999998},null,0.13,null,{"$f":"L58*J59","v":14.586618015214178},null,{"$f":"L59-H59","v":0.36279801521417987},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":2.550636996349644E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":123.63781999999999},null,null,null,{"$f":"L58+L59","v":126.79137197840015},null,{"$f":"L60-H60","v":3.1535519784001593},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":2.550636996349628E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-12.36},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-12.68},null,{"$f":"L61-H61","v":-0.32000000000000028},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":2.5889967637540479E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":111.27781999999999},null,null,null,{"$f":"SUM(L60:L61)","v":114.11137197840014},null,{"$f":"L62-H62","v":2.8335519784001519},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":2.5463762485643159E-2}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":110.9016},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":113.71584196318598},null,{"$f":"L64-H64","v":2.8142419631859781},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":2.537602670462805E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":14.417208},null,0.13,null,{"$f":"L64*J65","v":14.783059455214177},null,0.36585145521417672,2.5376026704628019E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":125.318808},null,null,null,{"$f":"L64+L65","v":128.49890141840015},null,3.1800934184001477,2.5376026704627987E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-12.53},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-12.85},null,-0.32000000000000028,2.5538707102952939E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":112.788808},null,null,null,{"$f":"L66+L67","v":115.64890141840016},null,2.8600934184001545,2.5357954118995163E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,7.4999999999999997E-2,null,null,null,7.0999999999999994E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impact_GS<50kW","index":39,"n_rows":70,"n_cols":16,"rows_kept":70,"cut":false,"hidden":false,"merged":[[59,1,59,3],[60,1,60,3],[65,1,65,3],[66,1,66,3],[2,1,2,11],[9,2,9,15],[10,2,10,15],[12,3,12,14],[16,5,16,7],[16,9,16,11],[16,13,16,14],[17,3,18,3],[17,13,18,13],[17,14,18,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2013-04-30"]
[]
[]
[null,null,"Appendix 2-W"]
[null,null,"Bill Impacts"]
[]
[null,"Customer Class:",null,"General Service Less Than 50KW"]
[]
[null,null,null,"Consumption",null,2000," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,17.98,1,{"$f":"G20*F20","v":17.98},null,20.3,1,{"$f":"K20*J20","v":20.3},null,{"$f":"L20-H20","v":2.3200000000000003},{"$f":"IF((H20)=0,\"\",(N20/H20))","v":0.12903225806451615}]
[null,"Stranded Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G21*F21","v":0},null,2.95,1,{"$f":"K21*J21","v":2.95},null,{"$f":"L21-H21","v":2.95},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.1300000000000001E-2,{"$f":"+F15","v":2000},22.6,null,1.38E-2,{"$f":"+F15","v":2000},27.599999999999998,null,4.9999999999999964,0.22123893805309716]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,7.29,1,7.29,null,null,1,0,null,-7.29,-1]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,null,{"$f":"+F15","v":2000},0,null,null,{"$f":"+F15","v":2000},0,null,0,""]
[null,null,null,"Monthly",null,null,null,0,null,null,null,0,null,{"$f":"L29-H29","v":0},{"$f":"IF((H29)=0,\"\",(N29/H29))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L31-H31","v":0},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H20:H35)","v":47.87},null,null,null,{"$f":"SUM(L20:L35)","v":50.849999999999994},null,2.9799999999999969,6.2251932316690975E-2]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-5.2999999999999992E-3,{"$f":"+F15","v":2000},{"$f":"G37*F37","v":-10.599999999999998},null,-5.6364470157317954E-3,{"$f":"+F15","v":2000},{"$f":"K37*J37","v":-11.27289403146359},null,-0.67289403146359206,6.3480569005999257E-2]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"PILs 1562 Disposition Rate Rider",null,"per kWh",null,null,{"$f":"+F15","v":2000},0,null,{"$f":"+F39","v":0},{"$f":"+F15","v":2000},0,null,0,""]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,null,{"$f":"+F15","v":2000},0,null,null,null,0,null,0,""]
[null,"Low Voltage Service Charge",null,"per kWh",null,1.1000000000000001E-3,{"$f":"+F15","v":2000},2.2000000000000002,null,1.5E-3,{"$f":"+F15","v":2000},3,null,0.79999999999999982,0.36363636363636354]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,0.79,null,0.79,1,0.79,null,0,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H37:H42)+H36","v":40.26},null,null,null,{"$f":"SUM(L37:L42)+L36","v":43.367105968536407},null,3.1071059685364091,7.7176005179741908E-2]
[null,"RTSR - Network",null,"per kWh",null,5.1000000000000004E-3,{"$f":"F15*(1+F70)","v":2150},{"$f":"G44*F44","v":10.965000000000002},null,6.1776729940770389E-3,{"$f":"F15*(1+J70)","v":2142},{"$f":"K44*J44","v":13.232575553313017},null,2.2675755533130157,0.20680123605225859]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,2.8E-3,{"$f":"G44","v":2150},{"$f":"G45*F45","v":6.02},null,3.1490238295684989E-3,{"$f":"K44","v":2142},{"$f":"K45*J45","v":6.7452090429357243},null,0.72520904293572475,0.12046661842786126]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H43:H45)","v":57.245000000000005},null,null,null,{"$f":"SUM(L43:L45)","v":63.344890564785153},null,6.0998905647851487,0.10655761315023406]
[null,"Wholesale Market Service Charge (WMSC)",null,4.4000000000000003E-3,null,4.4000000000000003E-3,{"$f":"G45","v":2150},{"$f":"G47*F47","v":9.4600000000000009},null,4.4000000000000003E-3,{"$f":"K45","v":2142},{"$f":"K47*J47","v":9.4248000000000012},null,-3.5199999999999676E-2,-3.720930232558105E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,1.1999999999999999E-3,null,1.1999999999999999E-3,{"$f":"G45","v":2150},2.5799999999999996,null,1.1999999999999999E-3,{"$f":"K45","v":2142},2.5703999999999998,null,-9.5999999999998309E-3,-3.7209302325580747E-3]
[null,"Standard Supply Service Charge",null,null,null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,7.0000000000000001E-3,{"$f":"F15","v":2000},14,null,7.0000000000000001E-3,{"$f":"F15","v":2000},14,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,750,56.25,null,7.4999999999999997E-2,750,56.25,null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,{"$f":"+G48-G51","v":1400},123.19999999999999,null,8.7999999999999995E-2,{"$f":"+K47-K51","v":1392},122.496,null,-0.70399999999999352,-5.7142857142856622E-3]
[null,"TOU - Off Peak",null,null,null,6.5000000000000002E-2,{"$f":"0.64*$G$26*(1+$F$70)","v":1376},89.44,null,6.5000000000000002E-2,{"$f":"0.64*$F$15*(1+$J$70)","v":1370.8799999999999},89.107199999999992,null,-0.33280000000000598,-3.7209302325582065E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$G$26*(1+$F$70)","v":387},38.700000000000003,null,0.1,{"$f":"0.18*$F$15*(1+$J$70)","v":385.56},38.556000000000004,null,-0.14399999999999835,-3.7209302325580968E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$G$26*(1+$F$70)","v":387},45.279000000000003,null,0.11700000000000001,{"$f":"0.18*$F$15*(1+$J$70)","v":385.56},45.110520000000001,null,-0.16848000000000241,-3.7209302325581922E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H46:H52)","v":262.98500000000001},null,null,null,{"$f":"SUM(L46:L52)","v":268.33609056478514},null,5.3510905647851246,2.0347512461870922E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":34.188050000000004},null,0.13,null,{"$f":"L57*J58","v":34.883691773422072},null,{"$f":"L58-H58","v":0.6956417734220679},{"$f":"IF((H58)=0,\"\",(N58/H58))","v":2.034751246187097E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":297.17304999999999},null,null,null,{"$f":"L57+L58","v":303.21978233820721},null,{"$f":"L59-H59","v":6.0467323382072209},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":2.0347512461871026E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-29.72},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-30.32},null,{"$f":"L60-H60","v":-0.60000000000000142},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":2.0188425302826427E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":267.45304999999996},null,null,null,{"$f":"SUM(L59:L60)","v":272.89978233820722},null,{"$f":"L61-H61","v":5.446732338207255},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":2.0365190594039798E-2}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H46:H50,H53:H55)","v":256.95400000000001},null,null,null,{"$f":"SUM(L46:L50,L53:L55)","v":262.36381056478513},null,{"$f":"L63-H63","v":5.4098105647851185},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":2.1053614906890408E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":33.404020000000003},null,0.13,null,{"$f":"L63*J64","v":34.107295373422069},null,0.70327537342206625,2.1053614906890433E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":290.35802000000001},null,null,null,{"$f":"L63+L64","v":296.47110593820719},null,6.1130859382071776,2.1053614906890387E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*10%,2)","v":-29.04},null,null,null,{"$f":"ROUND(-L65*10%,2)","v":-29.65},null,-0.60999999999999943,2.1005509641873258E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":261.31801999999999},null,null,null,{"$f":"L65+L66","v":266.82110593820721},null,5.5030859382072208,2.1058960795000747E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,7.4999999999999997E-2,{"$f":"+F15*(1+F70)","v":2150},null,null,7.0999999999999994E-2]

{"sheet":"App.2-W_Bill Impact_GS>50kW","index":40,"n_rows":64,"n_cols":16,"rows_kept":64,"cut":false,"hidden":false,"merged":[[17,3,18,3],[17,13,18,13],[17,14,18,14],[59,1,59,3],[60,1,60,3],[2,1,2,11],[9,2,9,15],[10,2,10,15],[12,3,12,14],[16,5,16,7],[16,9,16,11],[16,13,16,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2013-04-30"]
[]
[]
[null,null,"Appendix 2-W"]
[null,null,"Bill Impacts"]
[]
[null,"Customer Class:",null,"General Service 50 to 4999 kW"]
[]
[null,null,null,"Consumption",null,86000," kWh",null,null,"Consumption",null,250,"KW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,114.02000000000001,1,{"$f":"G20*F20","v":114.02000000000001},null,114.02000000000001,1,{"$f":"K20*J20","v":114.02000000000001},null,{"$f":"L20-H20","v":0},{"$f":"IF((H20)=0,\"\",(N20/H20))","v":0}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G21*F21","v":0},null,null,1,{"$f":"K21*J21","v":0},null,{"$f":"L21-H21","v":0},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,2.64,{"$f":"+$L$15","v":250},660,null,3.0997999999999997,{"$f":"+$L$15","v":250},774.94999999999993,null,114.94999999999993,0.17416666666666655]
[null,null,null,null,null,null,{"$f":"+$L$16","v":0},0,null,null,{"$f":"+$L$16","v":0},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,{"$f":"G29*F29","v":0},null,null,0,{"$f":"K29*J29","v":0},null,{"$f":"L29-H29","v":0},{"$f":"IF((H29)=0,\"\",(N29/H29))","v":""}]
[null,null,null,null,null,null,0,{"$f":"G30*F30","v":0},null,null,0,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,null,null,null,null,null,0,{"$f":"G31*F31","v":0},null,null,0,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":0},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":""}]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H20:H35)","v":774.02},null,null,null,{"$f":"SUM(L20:L35)","v":888.96999999999991},null,114.94999999999993,0.14851037440892992]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-2.1179999999999999,{"$f":"+$L$15","v":250},{"$f":"G37*F37","v":-529.5},null,-2.3404375882305319,{"$f":"+$L$15","v":250},{"$f":"K37*J37","v":-585.10939705763303},null,-55.609397057633032,{"$f":"IF((H37)=0,\"\",(N37/H37))","v":0.10502246847522763}]
[null,"PILs 1562 Disposition Rate Rider",null,"per kW",null,null,{"$f":"+$L$16","v":0},{"$f":"G38*F38","v":0},null,{"$f":"+F38","v":0},{"$f":"+$L$16","v":0},0,null,0,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kW",null,null,{"$f":"+$L$16","v":0},{"$f":"G39*F39","v":0},null,null,{"$f":"+$L$16","v":0},0,null,0,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,"GA Variance Account Disposition Rate Rider (Non-RPP)",null,"per kW",null,0.84350000000000003,{"$f":"+$L$15","v":250},{"$f":"G40*F40","v":210.875},null,1.6149912070048333,{"$f":"+$L$15","v":250},403.74780175120833,null,192.87280175120833,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":0.91463095080596712}]
[null,"Low Voltage Service Charge",null,"per kW",null,0.44419999999999998,{"$f":"+$L$15","v":250},{"$f":"G41*F41","v":111.05},null,0.55840000000000001,{"$f":"+$L$15","v":250},139.6,null,28.549999999999997,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":0.25709140027014854}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,null,null,null,null,null,1,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H37:H41)+H36","v":566.44499999999994},null,null,null,{"$f":"SUM(L37:L41)+L36","v":847.20840469357518},null,280.76340469357524,{"$f":"IF((H43)=0,\"\",(N43/H43))","v":0.49565872184161791}]
[null,"RTSR - Network",null,"per kW",null,2.0363000000000002,{"$f":"+L15","v":250},{"$f":"G44*F44","v":509.07500000000005},null,2.4665873564390339,{"$f":"+L15","v":250},{"$f":"K44*J44","v":616.6468391097585},null,107.57183910975846,0.2113084302111839]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.1349,{"$f":"G44","v":250},{"$f":"G45*F45","v":283.72500000000002},null,1.2763668372061749,{"$f":"K44","v":250},{"$f":"K45*J45","v":319.09170930154374},null,35.366709301543722,0.12465136770303541]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H43:H45)","v":1359.2449999999999},null,null,null,{"$f":"SUM(L43:L45)","v":1782.9469531048774},null,423.70195310487748,0.31171860341945529]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"+$F$15*(1+$F$64)","v":92450},{"$f":"G47*F47","v":406.78000000000003},null,4.4000000000000003E-3,{"$f":"+$F$15*(1+$J$64)","v":92106},{"$f":"K47*J47","v":405.26640000000003},null,-1.5135999999999967,-3.7209302325581311E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"+$F$15*(1+$F$64)","v":92450},{"$f":"G48*F48","v":110.93999999999998},null,1.1999999999999999E-3,{"$f":"+$F$15*(1+$J$64)","v":92106},110.52719999999999,null,-0.41279999999999006,-3.7209302325580504E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F15","v":86000},602,null,7.0000000000000001E-3,{"$f":"+F15","v":86000},602,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,750,{"$f":"G51*F51","v":56.25},null,7.4999999999999997E-2,750,{"$f":"K51*J51","v":56.25},null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,{"$f":"+G47-G51","v":91700},{"$f":"G52*F52","v":8069.5999999999995},null,8.7999999999999995E-2,{"$f":"+K47-K51","v":91356},{"$f":"K52*J52","v":8039.3279999999995},null,-30.271999999999935,-3.7513631406761098E-3]
[null,"Energy - Commodity COP",null,"per kWh",null,8.0689999999999998E-2,{"$f":"+($F$15*(1+$F$64))","v":92450},7459.7905000000001,null,8.0689999999999998E-2,{"$f":"+K47","v":92106},7432.0331399999995,null,-27.757360000000517,-3.7209302325582087E-3]
[null," ",null,null,null,null,null,0,null,0.1,null,0,null,0,""]
[null," ",null,null,null,null,null,0,null,0.11700000000000001,null,0,null,0,""]
[]
[null,"Total Bill on Commodity COP",null,null,null,null,null,{"$f":"SUM(H46:H52)","v":10605.064999999999},null,null,null,{"$f":"SUM(L46:L52)","v":10996.568553104877},null,391.50355310487794,3.6916657569272607E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":1378.6584499999999},null,0.13,null,{"$f":"L57*J58","v":1429.5539119036341},null,{"$f":"L58-H58","v":50.895461903634214},{"$f":"IF((H58)=0,\"\",(N58/H58))","v":3.6916657569272662E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":11983.723449999998},null,null,null,{"$f":"L57+L58","v":12426.122465008511},null,{"$f":"L59-H59","v":442.39901500851374},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":3.6916657569272746E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-1198.3699999999999},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-1242.6099999999999},null,{"$f":"L60-H60","v":-44.240000000000009},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":3.6916812002970714E-2}]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":10785.353449999999},null,null,null,{"$f":"SUM(L59:L60)","v":11183.512465008511},null,{"$f":"L61-H61","v":398.15901500851214},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":3.6916640410010131E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,7.4999999999999997E-2,null,null,null,7.0999999999999994E-2]

{"sheet":"App.2-W_Bill Impact_Unmetered","index":41,"n_rows":71,"n_cols":16,"rows_kept":71,"cut":false,"hidden":false,"merged":[[2,1,2,11],[5,0,5,13],[6,0,6,13],[9,3,9,14],[17,5,17,7],[17,9,17,11],[17,13,17,14],[66,1,66,3],[67,1,67,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[60,1,60,3],[61,1,61,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
["Appendix 2-W"]
["Bill Impacts",null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2013-04-30"]
[]
[]
[null,"Customer Class:",null,"Unmetered Scattered Load"]
[]
[]
[]
[]
[]
[null,null,null,"Consumption",null,800," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,0,1,{"$f":"G21*F21","v":0},null,0,1,{"$f":"K21*J21","v":0},null,{"$f":"L21-H21","v":0},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":""}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.77E-2,{"$f":"+F16","v":800},14.16,null,1.2500000000000001E-2,{"$f":"+F16","v":800},10,null,-4.16,-0.29378531073446329]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L31-H31","v":0},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L32-H32","v":0},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":14.16},null,null,null,{"$f":"SUM(L21:L36)","v":10},null,-4.16,-0.29378531073446329]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-4.5999999999999999E-3,{"$f":"+F16","v":800},{"$f":"G38*F38","v":-3.6799999999999997},null,-4.7604968822209139E-3,{"$f":"+F16","v":800},{"$f":"K38*J38","v":-3.808397505776731},null,-0.12839750577673126,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":3.4890626569763931E-2}]
[null,"PILs 1562 Disposition Rate Rider",null,"per kWh",null,null,{"$f":"+F16","v":800},{"$f":"G39*F39","v":0},null,{"$f":"+F39","v":0},{"$f":"+F16","v":800},0,null,0,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,null,{"$f":"+F16","v":800},{"$f":"G40*F40","v":0},null,null,null,0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,null,{"$f":"G41*F41","v":0},null,null,null,0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,1.1000000000000001E-3,{"$f":"+F16","v":800},{"$f":"G42*F42","v":0.88},null,1.5E-3,{"$f":"+F16","v":800},1.2,null,0.31999999999999995,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":0.36363636363636359}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,null,null,null,null,null,null,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":11.36},null,null,null,{"$f":"SUM(L38:L42)+L37","v":7.3916024942232692},null,-3.9683975057767302,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":-0.3493307663535854}]
[null,"RTSR - Network",null,"per kWh",null,5.1000000000000004E-3,{"$f":"+$F$16*(1+$F$71)","v":860},{"$f":"G45*F45","v":4.3860000000000001},null,6.1776729940770398E-3,{"$f":"+$F$16*(1+$J$71)","v":856.8},{"$f":"K45*J45","v":5.2930302213252078},null,0.90703022132520772,0.20680123605225895]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,2.8E-3,{"$f":"+$F$16*(1+$F$71)","v":860},{"$f":"G46*F46","v":2.4079999999999999},null,3.1490238295684989E-3,{"$f":"+$F$16*(1+$J$71)","v":856.8},{"$f":"K46*J46","v":2.6980836171742899},null,0.29008361717428999,0.1204666184278613]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":18.154},null,null,null,{"$f":"SUM(L44:L46)","v":15.382716332722769},null,-2.7712836672772312,-0.15265416256897826]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,4.4000000000000003E-3,{"$f":"G46","v":860},{"$f":"G48*F48","v":3.7840000000000003},null,4.4000000000000003E-3,{"$f":"K46","v":856.8},{"$f":"K48*J48","v":3.7699199999999999},null,-1.4080000000000314E-2,-3.7209302325582226E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,1.1999999999999999E-3,{"$f":"G46","v":860},1.0319999999999998,null,1.1999999999999999E-3,{"$f":"K46","v":856.8},1.02816,null,-3.8399999999998435E-3,-3.7209302325579888E-3]
[null,"Standard Supply Service Charge",null,null,null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,7.0000000000000001E-3,{"$f":"F16","v":800},5.6000000000000005,null,7.0000000000000001E-3,{"$f":"F16","v":800},5.6000000000000005,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,{"$f":"IF(G48>750,750,G48)","v":750},56.25,null,7.4999999999999997E-2,{"$f":"IF(K48>750,750,K48)","v":750},56.25,null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,{"$f":"IF(G48>750,G48-G52,0)","v":110},9.68,null,8.7999999999999995E-2,{"$f":"IF(K48>750,K48-K52,0)","v":106.79999999999995},9.3983999999999952,null,-0.28160000000000451,-2.9090909090909559E-2]
[null,"TOU - Off Peak",null,null,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":550.4},35.775999999999996,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":548.35199999999998},35.642879999999998,null,-0.13311999999999813,-3.7209302325580877E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":154.79999999999998},15.479999999999999,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":154.22399999999999},15.4224,null,-5.7599999999998985E-2,-3.7209302325580743E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":154.79999999999998},18.111599999999999,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":154.22399999999999},18.044208000000001,null,-6.739199999999812E-2,-3.7209302325580361E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":94.75},null,null,null,{"$f":"SUM(L47:L53)","v":91.679196332722768},null,-3.0708036672772323,-3.2409537385511687E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":12.317500000000001},null,0.13,null,{"$f":"L58*J59","v":11.91829552325396},null,{"$f":"L59-H59","v":-0.39920447674604098},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":-3.240953738551175E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":107.0675},null,null,null,{"$f":"L58+L59","v":103.59749185597673},null,{"$f":"L60-H60","v":-3.470008144023268},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":-3.2409537385511646E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-10.71},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-10.36},null,{"$f":"L61-H61","v":0.35000000000000142},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":-3.267973856209163E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":96.357499999999987},null,null,null,{"$f":"SUM(L60:L61)","v":93.237491855976728},null,{"$f":"L62-H62","v":-3.1200081440232594},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":-3.2379504906450043E-2}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":98.187600000000003},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":95.140284332722757},null,{"$f":"L64-H64","v":-3.0473156672772461},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":-3.1035646734182788E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":12.764388},null,0.13,null,{"$f":"L64*J65","v":12.36823696325396},null,-0.39615103674604057,-3.1035646734182677E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":110.951988},null,null,null,{"$f":"L64+L65","v":107.50852129597672},null,-3.4434667040232796,-3.1035646734182715E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-11.1},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-10.75},null,0.34999999999999964,-3.1531531531531501E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":99.851988000000006},null,null,null,{"$f":"L66+L67","v":96.75852129597672},null,-3.0934667040232853,-3.0980521930352403E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,7.4999999999999997E-2,null,null,null,7.0999999999999994E-2]

{"sheet":"App.2-W_Bill Impact_Streetlight","index":42,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":false,"merged":[[2,1,2,11],[5,0,5,13],[6,0,6,13],[9,3,9,14],[13,5,13,7],[13,9,13,11],[13,13,13,14],[14,3,15,3],[14,13,15,13],[14,14,15,14],[56,1,56,3],[57,1,57,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
["Appendix 2-W"]
["Bill Impacts",null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2013-04-30"]
[]
[]
[null,"Customer Class:",null,"Streetlights"]
[]
[null,null,null,"Consumption",null,280," kWh",null,null,"Consumption",null,1,"KW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,3.14,{"$f":"+L12","v":1},{"$f":"+F17*G17","v":3.14},null,3.54,{"$f":"+L12","v":1},{"$f":"+J17*K17","v":3.54},null,{"$f":"L17-H17","v":0.39999999999999991},{"$f":"IF((H17)=0,\"\",(N17/H17))","v":0.12738853503184711}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"+F18*G18","v":0},null,null,1,{"$f":"+J18*K18","v":0},null,{"$f":"L18-H18","v":0},{"$f":"IF((H18)=0,\"\",(N18/H18))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,{"$f":"L19-H19","v":0},{"$f":"IF((H19)=0,\"\",(N19/H19))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,14.0054,{"$f":"L12","v":1},14.0054,null,15.322100000000001,{"$f":"L12","v":1},15.322100000000001,null,1.3167000000000009,9.4013737558370405E-2]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,295,0,null,null,295,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,{"$f":"L26-H26","v":0},{"$f":"IF((H26)=0,\"\",(N26/H26))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L27-H27","v":0},{"$f":"IF((H27)=0,\"\",(N27/H27))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,{"$f":"L28-H28","v":0},{"$f":"IF((H28)=0,\"\",(N28/H28))","v":""}]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,null,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H17:H32)","v":17.145399999999999},null,null,null,{"$f":"SUM(L17:L32)","v":18.862100000000002},null,1.716700000000003,0.10012598131277212]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-2.2231000000000001,{"$f":"L12","v":1},{"$f":"+F34*G34","v":-2.2231000000000001},null,-2.3997137319565902,{"$f":"L12","v":1},{"$f":"+J34*K34","v":-2.3997137319565902},null,-0.17661373195659014,{"$f":"IF((H34)=0,\"\",(N34/H34))","v":7.9444798684984996E-2}]
[null,"PILs 1562 Disposition Rate Rider",null,"per kW",null,null,{"$f":"+L12","v":1},{"$f":"+F35*G35","v":0},null,{"$f":"+F35","v":0},{"$f":"+L12","v":1},0,null,0,{"$f":"IF((H35)=0,\"\",(N35/H35))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kW",null,null,{"$f":"L12","v":1},{"$f":"+F36*G36","v":0},null,null,295,0,null,0,{"$f":"IF((H36)=0,\"\",(N36/H36))","v":""}]
[null,"GA Rate Rider",null,null,null,null,295,{"$f":"+F37*G37","v":0},null,0.61617853270556422,{"$f":"L12","v":1},0.61617853270556422,null,0.61617853270556422,{"$f":"IF((H37)=0,\"\",(N37/H37))","v":""}]
[null,"Low Voltage Service Charge",null,"per kW",null,0.34339999999999998,{"$f":"L12","v":1},{"$f":"+F38*G38","v":0.34339999999999998},null,0.43169999999999997,{"$f":"L12","v":1},0.43169999999999997,null,8.829999999999999E-2,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":0.25713453698311006}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,null,null,null,null,null,1,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H33:H39)","v":15.265699999999999},null,null,null,{"$f":"SUM(L33:L39)","v":17.510264800748974},null,{"$f":"L40-H40","v":2.2445648007489751},{"$f":"IF((H40)=0,\"\",(N40/H40))","v":0.14703320520834126}]
[null,"RTSR - Network",null,"per kW",null,1.5357000000000001,{"$f":"L12","v":1},{"$f":"+F41*G41","v":1.5357000000000001},null,1.8602063562753151,{"$f":"L12","v":1},{"$f":"+J41*K41","v":1.8602063562753151},null,0.32450635627531499,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":0.21130843021118381}]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,0.87729999999999997,{"$f":"L12","v":1},{"$f":"+F42*G42","v":0.87729999999999997},null,0.9866566448858729,{"$f":"L12","v":1},{"$f":"+J42*K42","v":0.9866566448858729},null,0.10935664488587293,0.12465136770303538]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H40:H42)","v":17.678699999999999},null,null,null,{"$f":"SUM(L40:L42)","v":20.357127801910163},null,2.6784278019101642,0.15150592531748172]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"+$F$12*(1+$F$61)","v":301},{"$f":"+F44*G44","v":1.3244},null,4.4000000000000003E-3,{"$f":"+$F$12*(1+$J$61)","v":299.88},{"$f":"J44*K44","v":1.319472},null,-4.9280000000000435E-3,-3.7209302325581723E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"+$F$12*(1+$F$61)","v":301},{"$f":"+F45*G45","v":0.36119999999999997},null,1.1999999999999999E-3,{"$f":"+$F$12*(1+$J$61)","v":299.88},{"$f":"J45*K45","v":0.35985599999999995},null,-1.3440000000000119E-3,-3.7209302325581727E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F12","v":280},1.96,null,7.0000000000000001E-3,{"$f":"+$F$12","v":280},1.96,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,null,0,null,7.4999999999999997E-2,null,0,null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,null,0,null,8.7999999999999995E-2,null,0,null,0,""]
[null,"Energy - Commodity COP",null,"per kWh",null,8.0689999999999998E-2,{"$f":"+F12*(1+F61)","v":301},{"$f":"+F50*G50","v":24.287689999999998},null,8.0689999999999998E-2,{"$f":"+F12*(1+J61)","v":299.88},24.197317200000001,null,-9.0372799999997255E-2,-3.720930232558027E-3]
[null," ",null,null,null,null,null,0,null,null,null,0,null,0,""]
[null," ",null,null,null,null,null,0,null,null,null,0,null,0,""]
[]
[null,"Total Bill on Commodity COP",null,null,null,null,null,{"$f":"SUM(H43:H53)","v":45.861989999999999},null,null,null,{"$f":"SUM(L43:L53)","v":48.443773001910166},null,2.5817830019101677,5.6294613511323165E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"+F55*H54","v":5.9620587},null,0.13,null,{"$f":"+J55*L54","v":6.2976904902483222},null,{"$f":"L55-H55","v":0.33563179024832213},{"$f":"IF((H55)=0,\"\",(N55/H55))","v":5.6294613511323213E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"+H54+H55","v":51.824048699999999},null,null,null,{"$f":"+L54+L55","v":54.741463492158488},null,{"$f":"L56-H56","v":2.917414792158489},{"$f":"IF((H56)=0,\"\",(N56/H56))","v":5.6294613511323151E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"+H56*-0.1","v":-5.1824048700000001},null,null,null,{"$f":"+L56*-0.1","v":-5.4741463492158493},null,{"$f":"L57-H57","v":-0.29174147921584925},{"$f":"IF((H57)=0,\"\",(N57/H57))","v":5.629461351132322E-2}]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"+H56+H57","v":46.64164383},null,null,null,{"$f":"+L56+L57","v":49.267317142942638},null,{"$f":"L58-H58","v":2.6256733129426379},{"$f":"IF((H58)=0,\"\",(N58/H58))","v":5.6294613511323109E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,7.4999999999999997E-2,null,null,null,7.0999999999999994E-2]

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[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0116"}]
[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:"]
[]
[]
[]
[]
[]
[null,"Appendix 2-X"]
[null,"Cost of Service Rate Application Schematic"]
[]
[null,"The Cost of Service Rate Application Schematic is a flowchart appended to Chapter 2 of the Filing Requirements as a guide for the components of an application and how demand and costs interrelate to derive the revenue requirement and then how the revenue requirement is allocated between classes and through fixed/variable splits to derive rates that will be compensatory for the annual revenue requirement, based on the the forecasted demand.  There is no form to be filled out; therefore, this Schedule is not required to be filed. "]

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