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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   ","Brantford Power Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,null,"Service Territory","Brantford ON",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-2012-0109",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","Heather Wyatt, Director of Regulatory Affairs, Board Secretary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,"Phone Number   ","519-751-3522 X 3269",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   ","Hwyatt@brantford.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation"]
[null,null,null,"Bridge Year",2012,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,"Test Year",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
[null,null,null,"Last Rebasing Year",2008,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Co. Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Dist. Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket – Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

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

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[null,null,null,null,null,null,null,null,null,null,"File Number:",null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,3]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,2]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,1]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,"July 17,2013"]
[]
[null,"Appendix 2-A"]
[null,"Capital Projects Table"]
[]
[]
[null,"Projects",2008,"Projects",2009,"Projects",2010,"Projects",2011,"Projects","2012 Bridge Year","Projects","2013 Test Year"]
[null,"Reporting Basis","CGAP",null,"CGAP",null,"CGAP",null,"CGAP",null,"CGAP",null,"Modified CGAP"]
[]
[null,"Capital Project #1- Residential Seconary Services",93448,"Capital Project #1- Residential Seconary Services",112524,"Capital Project #1- Residential Seconary Services",156047,"Capital Project #1- Residential Seconary Services",118230,"Capital Project #1- Residential Seconary Services",134156,"Capital Project #1- Residential Seconary Services",110000]
[null,"Capital Project #2 - Overhead Line Extensions",263594,"Capital Project #2 - Overhead Line Extensions",206127,"Capital Project #2 - Overhead Line Extensions",354061,"Capital Project #2 - Overhead Line Extensions",352871,"Capital Project #2 - Overhead Line Extensions",179453,"Capital Project #2 - Overhead Line Extensions",265000]
[null,"Capital Project #3 - Underground Line Extensions",330157,"Capital Project #3 - Underground Line Extensions",236335,"Capital Project #3 - Underground Line Extensions",483721,"Capital Project #3 - Underground Line Extensions",327251,"Capital Project #3 - Underground Line Extensions",351833,"Capital Project #3 - Underground Line Extensions",280000]
[null,"Capital Project #4 -Overhead Transformers",314189,"Capital Project #4 -Overhead Transformers",202555,"Capital Project #4- Underground Transformers",593583,"Capital Project #4 -Overhead Transformers",83450,"Capital Project #4 -Overhead Transformers",156725,"Capital Project #4 -Overhead Transformers",45000]
[null,"Capital Project #5 - Underground Transformers",617980,"Capital Project #5 - Underground Transformers",277149,"Capital Project #5- Powerline Feeder Upgrades",524514,"Capital Project #5 - Underground Transformers",508860,"Capital Project #5 - Underground Transformers",210587,"Capital Project #5 - Underground Transformers",360000]
[null,"Capital Project #6- New Subdivisions and Townhomes",838213,"Capital Project #6 - Powerline Feeder Upgrades",353641,"Capital Projects #6 - New Subdivisions and Townhomes",265408,"Capital Project #6 - Powerline Feeder Upgrades",489849,"Capital Project #6 - Powerline Feeder Upgrades",692218,"Capital Project #6 - Powerline Feeder Upgrades",450000]
[null,"Capital Project #7City/Ministry of Transportation Relocates",103262,"Capital Project #7 - New Subdivisions and Townhomes",1654016,"Capital Project  #7 - Scada & Distribution/ System Upgrade to Windows",246707,"Capital Projects #7 -New Subdivisions and Townhomes",328556,"Capital Project  #7 New Subdivisions and Townhomes",841872,"Capital Project  #7 New Subdivisions and Townhomes",446100]
[null,"Capital Project #8 - Scada & Distribution Automation/Brantford General Hospital Automatic Load  Transfer System",179175,"Capital Project  #8 - Scada & Distribution Automation/Reloser Installation",96919,"Capital Project  #8 - Annual Pole Replacements - General Yearly Rebuilds",432011,"Capital Project #8 - Annual Pole Replacements - General Yearly Rebuilds",613691,"Capital Project #8 - Annual Pole Replacements - General Yearly Rebuilds",660709.03575325874,"Capital Project #8- Scada & Distribution Automation ",150000]
[null,"Capital Project #9- Conversion of Lines from 4 & 8 Kv to 27 KvSystem - Applewood & Brier Park Subdivision",{"$f":"1832275+100639+27717","v":1960631},"Capital Project  #9 - Conversion of Lines from 4 & 8 Kv to 27 Kv System - Tranquility, Rosewood, etc.",1402272,"Capital Project  #9 - Annual Pole Replacements - General Yearly Rebuilds - Brantwood Park",1537546,"Capital Project  #9 - Annual Pole Replacements - General Yearly Rebuilds - Brantwood Park/Dunsdon Rebuild",1468877,"Capital Project #9 - Annual Pole Replacements - General Yearly Rebuilds - Lynden Hill Estates",1096018.7325164399,"Capital Project #9- Capacitor Study/Installation of Line Banks",120000]
[null,"Capital Project #10- Annual Pole Replacements - General Yearly Rebuilds",471404,"Capital Project #10 - Annual Pole Replacements - General Yearly Rebuilds",512324,"Capital Project #10-- Metering",{"$f":"208889+146480","v":355369},"Capital Project  #10 - Asset Management & Consultancy Software",219196,"Capital Project  #10 - Asset Management & Consultancy Software",230987,"Capital Project #10- Ownership Transfers - Primary Services and older 27.6Kv Townhome Sites",110000]
[null,"Capital Project #11 - AM/FM GIS System Upgrade",241944,"Capital Project #11 - Testing of G-Technology Version 9.4",70814,"Capital Project #11-- Wholesale Metering (Brantford TS)",769365,"Capital Project #11 Upgrade to G-Technology Version 10",75249,"Capital Project #11 - Replacement of Vehicles",123836,"Capital Project #11 Annual Pole Replacements - General Yearly Rebuilds",390000]
[null,"Capital Project #12 - Metering",229050,"Capital Project  #12 - Metering",{"$f":"274178+75339","v":349517},"Capital Project #12- Replacement of Vehicles",248832,"Capital Project  #12 - Metering",{"$f":"179949-29710","v":150239},"Capital Project #12 - Office Furniture & Computer Equipment",106553,"Capital Project  #12 - Asset Management Consultancy &Software",150000]
[null,"Capital Project  #13 -Replacement of Vehicles",165750,"Capital Project  #13 - Replacement of Vehicles",312919,null,null,"Capital Project #13-- Wholesale Metering (Brantford TS)",26781,"Capital Project  #13 - Metering",{"$f":"64728+64886","v":129614},"Capital Project #13 - Metering",205000]
[null,null,null,null,null,null,null,"Capital Project #14 - Replacement of Vehicles",309767,null,null,"Capital Project #14 - Replacement of Vehicles",200000]
[null,null,null,null,null,null,null,null,null,null,null,"Capital Project #15 - Customer Services (CS) Requirements ",200000]
[null,"Capital Contributions",-627570,"Capital Contributions",-745257,"Capital Contribtuions",-196588,"Capital Contributions",-265560,"Capital Contributions",-605551,"Capital Contributions",-203440]
[null,"Sub Total:",{"$f":"SUM(C16:C31)","v":5181227},"Sub Total:",{"$f":"SUM(E16:E31)","v":5041855},"Sub Total:",{"$f":"SUM(G16:G31)","v":5770576},"Sub Total:",{"$f":"SUM(I16:I31)","v":4807307},"Sub Total: ",{"$f":"SUM(K16:K31)","v":4309010.7682696981},"Sub Total:",{"$f":"SUM(M16:M31)","v":3277660}]
[null,"Miscellaneous",{"$f":"C32-C36","v":22289},"Miscellaneous",{"$f":"E32-E36","v":-88042},"Miscellaneous",{"$f":"G32-G36","v":101275},"Miscellaneous ",{"$f":"I32-I36","v":226611},"Miscellaneous ",{"$f":"K32-K36","v":-897460.23173030186},"Miscellaneous ",{"$f":"M32-M36","v":-162500}]
[]
[]
[null,"Total:  ",{"$f":"5223617-627570+562891","v":5158938},"Total",{"$f":"5400507-745257+474647","v":5129897},"Total: ",{"$f":"5393722-196588+472167","v":5669301},"Total:",{"$f":"4288465-265560+557791","v":4580696},"Total:",{"$f":"5210071-623500+619900","v":5206471},"Total:",{"$f":"2881100-203440+762500","v":3440160}]
[null,"Notes:"]
[]
[null,"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."]
[]
[null,"2   Amounts should be reported on a MIFRS basis for the adoption year and any subsequent years, only."]

{"sheet":"App.2-B_FA Cont. 2008","index":3,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":false,"merged":[[69,1,70,13],[72,1,72,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[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:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2008]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"E16+F16+G16","v":0},null,null,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,{"$f":"E17+F17+G17","v":0},null,null,null,null,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,208241.05,-20312,0,{"$f":"E18+F18+G18","v":187929.05},null,0,0,0,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":187929.05}]
["CEC",1806,"Land Rights",null,0,0,0,{"$f":"E19+F19+G19","v":0},null,0,0,0,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[47,1808,"Buildings",null,1192568.26,-28836.55,0,{"$f":"E20+F20+G20","v":1163731.71},null,-82210.259999999995,-23274,4048.36,{"$f":"J20+K20+L20","v":-101435.9},{"$f":"H20+M20","v":1062295.81}]
[13,1810,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,4469541.3,0,0,4469541.3,null,-332907.3,-111739,0,-444646.3,4024895]
[47,1820,"Distribution Station Equipment <50 kV",null,140682.51,-66255.94,0,74426.570000000007,null,-33448.51,-2480,15828,-20100.510000000002,54326.060000000005]
[47,1825,"Storage Battery Equipment",null,0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",null,13076250.99,610799.35000000009,0,13687050.34,null,-3383374.99,-547481.35,0,-3930856.3400000003,9756194]
[47,1835,"Overhead Conductors & Devices",null,9890795.7300000004,570912.58000000007,0,10461708.310000001,null,-2069538.73,-418480.58,0,-2488019.31,7973689]
[47,1840,"Underground Conduit",null,10628959.859999999,641725.32999999996,0,11270685.189999999,null,-2809074.86,-450828.33,0,-3259903.19,8010782]
[47,1845,"Underground Conductors & Devices",null,11158522.970000001,1856542.34,0,13015065.310000001,null,-1580662.97,-534022.34,0,-2114685.31,10900380]
[47,1850,"Line Transformers",null,13619320.890000001,1180002.04,0,14799322.93,null,-3103831.89,-595764.04,0,-3699595.93,11099727]
[47,1855,"Services (Overhead & Underground)",null,637358.28,103914.69,0,741272.97,null,-47749.279999999999,-36873.69,0,-84622.97,656650]
[47,1860,"Meters",null,6960135.3200000003,259720.19999999998,0,7219855.5200000005,null,-1537900.32,-288812.2,0,-1826712.52,5393143]
[47,1860,"Meters (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",null,0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",null,0,0,0,0,null,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,0,0,0,null,0,0,0,0,0]
[null,1925,"Computer Software",null,0,167826.27,0,167826.27,null,0,-33566.269999999997,0,-33566.269999999997,134260]
[10,1930,"Transportation Equipment",null,2352980.61,164863.12,-49409.43,2468434.2999999998,null,-1438612.61,-246533.12,49409.43,-1635736.3,832697.99999999977]
[8,1935,"Stores Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,110828.55,31935.07,0,142763.62,null,-49093.55,-14272.07,0,-63365.62,79398]
[8,1945,"Measurement & Testing Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,1176.32,0,0,1176.32,null,-471.32,-236.06,0,-707.38,468.93999999999994]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,0,0,0,null,0,0,0,{"$f":"J49+K49+L49","v":0},{"$f":"H49+M49","v":0}]
[null,1970,"Load Management Controls - Customer Premises ",null,547972.38,0,0,547972.38,null,-392711.38,-54797,0,{"$f":"J50+K50+L50","v":-447508.38},{"$f":"H50+M50","v":100464}]
[47,1975,"Load Management Controls Utility Premises",null,0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",null,148396.81,198266.09000000003,0,346662.9,null,-9894.81,-23107.09,0,-33001.9,313661]
[47,1985,"Miscellaneous Fixed Assets",null,0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",null,-2016598.24,-627570.30000000005,0,-2644168.54,null,145935.24,105762.3,0,251697.53999999998,-2392471]
["N/A",2040,"Plant Held for Future Use",null,null,115404.49,null,115404.49,null,null,null,-19876.36,{"$f":"J55+K55+L55","v":-19876.36},95528.13]
[null,"etc.",null,null,null,null,null,null,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":73127133.589999989},{"$f":"SUM(F16:F57)","v":5158936.7800000012},{"$f":"SUM(G16:G57)","v":-49409.43},{"$f":"SUM(H16:H57)","v":78236660.939999983},null,{"$f":"SUM(J16:J57)","v":-16725547.540000001},{"$f":"SUM(K16:K57)","v":-3276504.8400000003},{"$f":"SUM(L16:L57)","v":49409.430000000008},{"$f":"SUM(M16:M57)","v":-19952642.949999999},{"$f":"SUM(N16:N57)","v":58284017.990000002}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation",null,246533.12]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-K58-L61-L62","v":3029971.72}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App. 2-B_ FA Cont 2009","index":4,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":false,"merged":[[66,1,67,13],[69,1,70,13],[72,1,72,13],[8,0,8,13],[9,0,9,13],[13,4,13,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[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:",3]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2009]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,0,null,null,{"$f":"E16+F16+G16","v":0},null,0,null,null,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,null,null,{"$f":"E17+F17+G17","v":0},null,0,null,null,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,187929.05,-5968.42,0,{"$f":"E18+F18+G18","v":181960.62999999998},null,0,0,0,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":181960.62999999998}]
["CEC",1806,"Land Rights",null,0,5968.42,0,{"$f":"E19+F19+G19","v":5968.42},null,0,0,0,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":5968.42}]
[47,1808,"Buildings",null,1163731.71,0,0,{"$f":"E20+F20+G20","v":1163731.71},null,-101435.9,-23274,0,{"$f":"J20+K20+L20","v":-124709.9},{"$f":"H20+M20","v":1039021.8099999999}]
[13,1810,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,4469541.3,0,0,4469541.3,null,-444646.3,-111739,0,-556385.30000000005,3913156]
[47,1820,"Distribution Station Equipment <50 kV",null,74426.570000000007,0,0,74426.570000000007,null,-20100.510000000002,-2481,0,-22581.510000000002,51845.060000000005]
[47,1825,"Storage Battery Equipment",null,0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",null,13687050.34,828620.62,0,14515670.959999999,null,-3930856.3400000003,-580646.62,0,-4511502.96,10004168]
[47,1835,"Overhead Conductors & Devices",null,10461708.310000001,468597.76000000001,0,10930306.07,null,-2488019.31,-437209.76,0,-2925229.0700000003,8005077]
[47,1840,"Underground Conduit",null,11270685.189999999,681004.09,0,11951689.279999999,null,-3259903.19,-478072.09,0,-3737975.28,8213714]
[47,1845,"Underground Conductors & Devices",null,13015065.310000001,1877442.94,0,14892508.25,null,-2114685.31,-609144.93999999994,0,-2723830.25,12168678]
[47,1850,"Line Transformers",null,14799322.93,973673.6,0,15772996.529999999,null,-3699595.93,-634683.6,0,-4334279.53,11438717]
[47,1855,"Services (Overhead & Underground)",null,741272.97,146411.88999999998,0,887684.86,null,-84622.97,-41313.89,0,-125936.86,761748]
[47,1860,"Meters",null,7219855.5200000005,424756.18999999994,0,7644611.7100000009,null,-1826712.52,-241580.88,0,-2068293.4,5576318.3100000005]
[47,1860,"Meters (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",null,0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",null,0,0,0,0,null,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,0,0,0,null,0,0,0,0,0]
[null,1925,"Computer Software",null,167826.27,28529.1,0,196355.37,null,-33566.269999999997,-39270.1,0,-72836.37,123519]
[10,1930,"Transportation Equipment",null,2468434.2999999998,312918.84000000003,-100056.45,2681296.6899999995,null,-1635736.3,-275556.83999999997,100056.45000000001,-1811236.6900000002,870059.9999999993]
[8,1935,"Stores Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,142763.62,35792.89,0,178556.51,null,-63365.62,-17858.89,0,-81224.510000000009,97332]
[8,1945,"Measurement & Testing Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,1176.32,0,0,1176.32,null,-707.38,-236.06,0,-943.44,232.87999999999988]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,0,0,0,null,0,0,0,0,0]
[null,1970,"Load Management Controls - Customer Premises ",null,547972.38,0,0,547972.38,null,-447508.38,-54797,0,-502305.38,45667]
[47,1975,"Load Management Controls Utility Premises",null,0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",null,346662.9,97405.96,0,444068.86000000004,null,-33001.9,-29731.25,0,-62733.15,381335.71]
[47,1985,"Miscellaneous Fixed Assets",null,0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",null,-2644168.54,-745256.65,0,-3389425.19,null,251697.53999999998,135583.65,0,387281.18999999994,-3002144]
["N/A",2040,"Plant Held for Future Use",null,115404.49,17515,-95592.49,37326.999999999985,null,-19876.36,0,19876.36,0,37326.999999999985]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":78236660.939999983},{"$f":"SUM(F16:F57)","v":5147412.2299999986},{"$f":"SUM(G16:G57)","v":-195648.94},{"$f":"SUM(H16:H57)","v":83188424.229999989},null,{"$f":"SUM(J16:J57)","v":-19952642.949999999},{"$f":"SUM(K16:K57)","v":-3442012.2700000005},{"$f":"SUM(L16:L57)","v":119932.81000000001},{"$f":"SUM(M16:M57)","v":-23274722.41},{"$f":"SUM(N16:N57)","v":59913701.820000008}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation",null,275556.83999999997]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-K58-L61-L62","v":3166455.4300000006}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App 2-B_FA Cont 2010","index":5,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":false,"merged":[[72,1,72,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[66,1,67,13],[69,1,70,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[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:",4]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2010]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,0,0,0,{"$f":"E16+F16+G16","v":0},null,0,0,0,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,0,0,{"$f":"E17+F17+G17","v":0},null,0,0,0,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,181960.62999999998,0,0,{"$f":"E18+F18+G18","v":181960.62999999998},null,0,0,0,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":181960.62999999998}]
["CEC",1806,"Land Rights",null,5968.42,0,0,{"$f":"E19+F19+G19","v":5968.42},null,0,0,0,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":5968.42}]
[47,1808,"Buildings",null,1163731.71,0,0,{"$f":"E20+F20+G20","v":1163731.71},null,-124709.9,-23274,0,{"$f":"J20+K20+L20","v":-147983.9},{"$f":"H20+M20","v":1015747.8099999999}]
[13,1810,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,4469541.3,0,0,4469541.3,null,-556385.30000000005,-111739,0,-668124.30000000005,3801417]
[47,1820,"Distribution Station Equipment <50 kV",null,74426.570000000007,0,0,74426.570000000007,null,-22581.510000000002,-2481,0,-25062.510000000002,49364.060000000005]
[47,1825,"Storage Battery Equipment",null,0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",null,14515670.959999999,778060.45,0,15293731.409999998,null,-4511502.96,-611734.44999999995,0,-5123237.41,10170493.999999998]
[47,1835,"Overhead Conductors & Devices",null,10930306.07,530675.22,0,11460981.290000001,null,-2925229.0700000003,-458439.22,0,-3383668.29,8077313.0000000009]
[47,1840,"Underground Conduit",null,11951689.279999999,647491.36,0,12599180.639999999,null,-3737975.28,-503959.36,0,-4241934.6399999997,8357245.9999999991]
[47,1845,"Underground Conductors & Devices",null,14892508.25,1378157.9500000002,0,16270666.199999999,null,-2723830.25,-623972.35,0,-3347802.6,12922863.6]
[47,1850,"Line Transformers",null,15772996.529999999,781089.80999999994,0,16554086.34,null,-4334279.53,-654597.81000000006,0,-4988877.34,11565209]
[47,1855,"Services (Overhead & Underground)",null,887684.86,189738.02,0,1077422.8799999999,null,-125936.86,-31495.02,0,-157431.88,919990.99999999988]
[47,1860,"Meters",null,7644611.7100000009,1088509.5700000003,0,8733121.2800000012,null,-2068293.4,-349468.92,0,-2417762.3199999998,6315358.9600000009]
[47,1860,"Meters (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",null,0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",null,0,0,0,0,null,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,0,0,0,null,0,0,0,0,0]
[null,1925,"Computer Software",null,196355.37,30.69,0,196386.06,null,-72836.37,-39277.69,0,-112114.06,84272]
[10,1930,"Transportation Equipment",null,2681296.6899999995,248831.72,-206784.47,2723343.9399999995,null,-1811236.6900000002,-266239.72000000003,206784.47,-1870691.9400000002,852651.9999999993]
[8,1935,"Stores Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,178556.51,14756.51,0,193313.02000000002,null,-81224.510000000009,-18421.509999999998,0,-99646.02,93667.000000000015]
[8,1945,"Measurement & Testing Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,1176.32,0,0,1176.32,null,-943.44,-232.88,0,-1176.3200000000002,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,0,0,0,null,0,0,0,0,0]
[null,1970,"Load Management Controls - Customer Premises ",null,547972.38,0,0,547972.38,null,-502305.38,-45667,0,-547972.38,0]
[47,1975,"Load Management Controls Utility Premises",null,0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",null,444068.86000000004,208548.43999999997,0,652617.30000000005,null,-62733.15,-43509.440000000002,0,-106242.59,546374.71000000008]
[47,1985,"Miscellaneous Fixed Assets",null,0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",null,-3389425.19,-196587.65,0,-3586012.84,null,387281.18999999994,143428.65,0,530709.84,-3055303]
["N/A",2040,"Plant Held for Future Use",null,37326.999999999985,52910.26,-38421.42,51815.839999999982,null,0,0,0,0,51815.839999999982]
[null,"etc.",null,null,0,null,null,0,null,null,null,null,0,0]
[null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":83188424.229999989},{"$f":"SUM(F16:F57)","v":5722212.3499999996},{"$f":"SUM(G16:G57)","v":-245205.89},{"$f":"SUM(H16:H57)","v":88665430.689999983},null,{"$f":"SUM(J16:J57)","v":-23274722.41},{"$f":"SUM(K16:K57)","v":-3641080.7199999997},{"$f":"SUM(L16:L57)","v":206784.47},{"$f":"SUM(M16:M57)","v":-26709018.66},{"$f":"SUM(N16:N57)","v":61956412.030000001}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation",null,266239.72000000003]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-K58-L61-L62","v":3374840.9999999995}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App 2-B_FA Cont 2011","index":6,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":false,"merged":[[69,1,70,13],[72,1,72,13],[9,0,9,13],[8,0,8,13],[13,4,13,7],[66,1,67,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[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:",5]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2011]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,0,0,0,{"$f":"E16+F16+G16","v":0},null,0,0,0,{"$f":"J16+K16+L16","v":0},{"$f":"H16+M16","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,0,0,{"$f":"E17+F17+G17","v":0},null,0,0,0,{"$f":"J17+K17+L17","v":0},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,181960.62999999998,0,0,{"$f":"E18+F18+G18","v":181960.62999999998},null,0,0,0,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":181960.62999999998}]
["CEC",1806,"Land Rights",null,5968.42,0,0,{"$f":"E19+F19+G19","v":5968.42},null,0,0,0,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":5968.42}]
[47,1808,"Buildings",null,1163731.71,0,0,{"$f":"E20+F20+G20","v":1163731.71},null,-147983.9,-23274,0,{"$f":"J20+K20+L20","v":-171257.9},{"$f":"H20+M20","v":992473.80999999994}]
[13,1810,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,4469541.3,38370.269999999997,0,4507911.5699999994,null,-668124.30000000005,-112708.27,0,-780832.57000000007,3727078.9999999991]
[47,1820,"Distribution Station Equipment <50 kV",null,74426.570000000007,0,0,74426.570000000007,null,-25062.510000000002,-2481,0,-27543.510000000002,46883.060000000005]
[47,1825,"Storage Battery Equipment",null,0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",null,15293731.409999998,680278.43,0,15974009.839999998,null,-5123237.41,-638939.43000000005,0,-5762176.8399999999,10211832.999999998]
[47,1835,"Overhead Conductors & Devices",null,11460981.290000001,655233.47000000009,0,12116214.760000002,null,-3383668.29,-484656.47,0,-3868324.76,8247890.0000000019]
[47,1840,"Underground Conduit",null,12599180.639999999,686868.63000000012,0,13286049.27,null,-4241934.6399999997,-531436.63,0,-4773371.2699999996,8512678]
[47,1845,"Underground Conductors & Devices",null,16270666.199999999,1145510.0999999999,0,17416176.300000001,null,-3347802.6,-696655.1,0,-4044457.7,13371718.600000001]
[47,1850,"Line Transformers",null,16554086.34,478371.85,0,17032458.190000001,null,-4988877.34,-681294.85,0,-5670172.1899999995,11362286.000000002]
[47,1855,"Services (Overhead & Underground)",null,1077422.8799999999,191940.74,0,1269363.6199999999,null,-157431.88,-50765.74,0,-208197.62,1061166]
[47,1860,"Meters",null,8733121.2800000012,411891.78,0,9145013.0600000005,null,-2417762.3199999998,-629086.31999999995,0,-3046848.6399999997,6098164.4200000009]
[47,1860,"Meters (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",null,0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",null,0,0,0,0,null,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,0,0,0,null,0,0,0,0,0]
[null,1925,"Computer Software",null,196386.06,238942.91,0,435328.97,null,-112114.06,-87063.91,0,-199177.97,236150.99999999997]
[10,1930,"Transportation Equipment",null,2723343.9399999995,309767,0,3033110.9399999995,null,-1870691.9400000002,-271416,0,-2142107.9400000004,891002.99999999907]
[8,1935,"Stores Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,193313.02000000002,1380,-54400.86,140292.16000000003,null,-99646.02,-14030,54400.86,-59275.16,81017.000000000029]
[8,1945,"Measurement & Testing Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,1176.32,0,-1176.32,0,null,-1176.3200000000002,0,1176.32,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls - Customer Premises ",null,547972.38,0,-547972.38,0,null,-547972.38,0,547972.38,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",null,652617.30000000005,7701.54,0,660318.84000000008,null,-106242.59,-43981.54,0,-150224.13,510094.71000000008]
[47,1985,"Miscellaneous Fixed Assets",null,0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",null,-3586012.84,-265560.28000000003,0,-3851573.12,null,530709.84,154073.28,0,684783.12,-3166790]
["N/A",2040,"Plant Held for Future Use",null,51815.839999999982,2940,0,54755.839999999982,null,0,0,0,{"$f":"J55+K55+L55","v":0},{"$f":"H55+M55","v":54755.839999999982}]
[null,"etc.",null,null,null,null,null,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":88665430.689999983},{"$f":"SUM(F16:F57)","v":4583636.4400000004},{"$f":"SUM(G16:G57)","v":-603549.56000000006},{"$f":"SUM(H16:H57)","v":92645517.569999993},null,{"$f":"SUM(J16:J57)","v":-26709018.66},{"$f":"SUM(K16:K57)","v":-4113715.9800000009},{"$f":"SUM(L16:L57)","v":603549.56000000006},{"$f":"SUM(M16:M57)","v":-30219185.080000002},{"$f":"SUM(N16:N57)","v":62426332.49000001}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation",null,271416]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-K58-L61-L62","v":3842299.9800000009}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App 2-B_FA Cont 2012","index":7,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":false,"merged":[[72,1,72,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[66,1,67,13],[69,1,70,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[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:",6]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,0,180900,{"$f":"-G41","v":435328.97},{"$f":"E16+F16+G16","v":616228.97},null,0,-122545,{"$f":"-L41","v":-199177.97},{"$f":"J16+K16+L16","v":-321722.96999999997},{"$f":"H16+M16","v":294506}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,0,64700,{"$f":"-G19","v":5968.42},{"$f":"E17+F17+G17","v":70668.42},null,0,-7262,{"$f":"-L19","v":0},{"$f":"J17+K17+L17","v":-7262},{"$f":"H17+M17","v":63406.42}]
["N/A",1805,"Land",null,181960.62999999998,0,0,{"$f":"E18+F18+G18","v":181960.62999999998},null,0,0,0,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":181960.62999999998}]
["CEC",1806,"Land Rights",null,5968.42,0,{"$f":"-E19-F19","v":-5968.42},{"$f":"E19+F19+G19","v":0},null,null,0,{"$f":"-J19-K19","v":0},{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[47,1808,"Buildings",null,1163731.71,0,0,{"$f":"E20+F20+G20","v":1163731.71},null,-171257.9,-23274,0,{"$f":"J20+K20+L20","v":-194531.9},{"$f":"H20+M20","v":969199.80999999994}]
[13,1810,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,4507911.5699999994,0,0,4507911.5699999994,null,-780832.57000000007,-112698,0,-893530.57000000007,3614380.9999999991]
[47,1820,"Distribution Station Equipment <50 kV",null,74426.570000000007,0,0,74426.570000000007,null,-27543.510000000002,-2481,0,-30024.510000000002,44402.060000000005]
[47,1825,"Storage Battery Equipment",null,0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",null,15974009.839999998,584500,0,16558509.839999998,null,-5762176.8399999999,-663581,0,-6425757.8399999999,10132751.999999998]
[47,1835,"Overhead Conductors & Devices",null,12116214.760000002,959300,0,13075514.760000002,null,-3868324.76,-522660,0,-4390984.76,8684530.0000000019]
[47,1840,"Underground Conduit",null,13286049.27,519300,0,13805349.27,null,-4773371.2699999996,-552655,0,-5326026.2699999996,8479323]
[47,1845,"Underground Conductors & Devices",null,17416176.300000001,1876200,0,19292376.300000001,null,-4044457.7,-772213,0,-4816670.7,14475705.600000001]
[47,1850,"Line Transformers",null,17032458.190000001,796400,0,17828858.190000001,null,-5670172.1899999995,-713874,0,-6384046.1899999995,11444812.000000002]
[47,1855,"Services (Overhead & Underground)",null,1269363.6199999999,135200,0,1404563.6199999999,null,-208197.62,-55543,0,-263740.62,1140823]
[47,1860,"Meters",null,9145013.0600000005,274471,-5269572.41,4149911.6500000004,null,-3046848.6399999997,-378890,2032381.32,-1393357.3199999996,2756554.330000001]
[47,1860,"Meters (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
["N/A",1905,"Land",null,0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",null,0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,0,5000,0,5000,null,0,-500,0,-500,4500]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",null,0,1000,0,1000,null,0,-200,0,-200,800]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,0,0,0,null,0,0,0,0,0]
[null,1925,"Computer Software",null,435328.97,0,{"$f":"-E41-F41","v":-435328.97},0,null,-199177.97,0,{"$f":"-J41-K41","v":199177.97},{"$f":"J41+K41+L41","v":0},{"$f":"H41+M41","v":0}]
[10,1930,"Transportation Equipment",null,3033110.9399999995,325000,0,3358110.9399999995,null,-2142107.9400000004,-203065,0,-2345172.9400000004,1012937.9999999991]
[8,1935,"Stores Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,140292.16000000003,25000,0,165292.16000000003,null,-59275.16,-14030,0,-73305.16,91987.000000000029]
[8,1945,"Measurement & Testing Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",null,0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls - Customer Premises ",null,0,0,0,0,null,0,0,0,{"$f":"J50+K50+L50","v":0},{"$f":"H50+M50","v":0}]
[47,1975,"Load Management Controls Utility Premises",null,0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",null,660318.84000000008,83000,0,743318.84000000008,null,-150224.13,-48869,0,-199093.13,544225.71000000008]
[47,1985,"Miscellaneous Fixed Assets",null,0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",null,-3851573.12,-623500,0,-4475073.12,null,684783.12,154072.28,0,838855.4,-3636217.72]
["N/A",2040,"Plant Held for Future Use",null,54755.839999999982,0,-54756,-0.16000000001804437,null,0,0,0,{"$f":"J55+K55+L55","v":0},{"$f":"H55+M55","v":-0.16000000001804437}]
[null,"etc.",null,null,0,null,null,0,null,null,null,null,0,0]
[null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":92645517.569999993},{"$f":"SUM(F16:F57)","v":5206471},{"$f":"SUM(G16:G57)","v":-5324328.41},{"$f":"SUM(H16:H57)","v":92527660.159999996},null,{"$f":"SUM(J16:J57)","v":-30219185.080000002},{"$f":"SUM(K16:K57)","v":-4040267.72},{"$f":"SUM(L16:L57)","v":2032381.32},{"$f":"SUM(M16:M57)","v":-32227071.480000004},{"$f":"SUM(N16:N57)","v":60300588.680000007}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation",null,203065]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-K58-L61-L62","v":3837202.72}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App 2-B_FA Cont 2013","index":8,"n_rows":75,"n_cols":16,"rows_kept":75,"cut":false,"hidden":false,"merged":[[72,1,72,15],[8,0,8,15],[9,0,9,15],[13,4,13,8],[66,1,67,15],[69,1,70,15]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,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:",7]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Reallocate Smart Meters","Additions","Disposals","Closing Balance",null,"Opening Balance","Reallocate Smart Meters","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,616228.97,1963,310000,0,{"$f":"E16+F16+G16+H16","v":928191.97},null,-321722.96999999997,-647,-121073.624,0,{"$f":"K16+L16+M16+N16","v":-443443.59399999998},{"$f":"I16+O16","v":484748.37599999999}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,70668.42,0,0,0,{"$f":"E17+F17+G17+H17","v":70668.42},null,-7262,0,-1294,0,{"$f":"K17+L17+M17+N17","v":-8556},{"$f":"I17+O17","v":62112.42}]
["N/A",1805,"Land",null,181960.62999999998,0,0,0,181960.62999999998,null,0,0,0,0,0,181960.62999999998]
["CEC",1806,"Land Rights",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1808,"Buildings",null,1163731.71,0,0,0,1163731.71,null,-194531.9,0,-27086,0,-221617.9,942113.80999999994]
[13,1810,"Leasehold Improvements",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,4507911.5699999994,0,0,0,4507911.5699999994,null,-893530.57000000007,0,-104104,0,-997634.57000000007,3510276.9999999991]
[47,1820,"Distribution Station Equipment <50 kV",null,74426.570000000007,0,0,0,74426.570000000007,null,-30024.510000000002,0,-1560,0,-31584.510000000002,42842.060000000005]
[47,1825,"Storage Battery Equipment",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",null,16558509.839999998,0,215000,0,16773509.839999998,null,-6425757.8399999999,0,-374253,0,-6800010.8399999999,9973498.9999999981]
[47,1835,"Overhead Conductors & Devices",null,13075514.760000002,0,958000,0,14033514.760000002,null,-4390984.76,0,-243122,0,-4634106.76,9399408.0000000019]
[47,1840,"Underground Conduit",null,13805349.27,0,35000,0,13840349.27,null,-5326026.2699999996,0,-233392,0,-5559418.2699999996,8280931]
[47,1845,"Underground Conductors & Devices",null,19292376.300000001,0,856100,0,20148476.300000001,null,-4816670.7,0,-640974,0,-5457644.7000000002,14690831.600000001]
[47,1850,"Line Transformers",null,17828858.190000001,0,502000,0,18330858.190000001,null,-6384046.1899999995,0,-447040,0,-6831086.1899999995,11499772.000000002]
[47,1855,"Services (Overhead & Underground)",null,1404563.6199999999,0,110000,0,1514563.6199999999,null,-263740.62,0,-56061,0,-319801.62,1194762]
[47,1860,"Meters",null,4149911.6500000004,0,205000,0,4354911.6500000004,null,-1393357.3199999996,0,-427843.38066666666,0,-1821200.7006666663,2533710.9493333343]
[47,1860,"Meters (Smart Meters)",null,0,5329835,0,0,5329835,null,0,-978737,-355322,0,-1334059,3995776]
["N/A",1905,"Land",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",null,0,0,0,0,0,null,0,0,0,0,0,0]
[13,1910,"Leasehold Improvements",null,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,5000,0,0,0,5000,null,-500,0,-500,0,-1000,4000]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,0,0,0,0,null,0,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",null,1000,41939,77500,0,120439,null,-200,-28940,-18325.732,0,-47465.732000000004,72973.267999999996]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,0,0,0,0,null,0,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,0,0,0,0,null,0,0,0,0,0,0]
[null,1925,"Computer Software",null,0,0,0,0,0,null,0,0,0,0,0,0]
[10,1930,"Transportation Equipment",null,3358110.9399999995,0,200000,0,3558110.9399999995,null,-2345172.9400000004,0,-161947,0,-2507119.9400000004,1050990.9999999991]
[8,1935,"Stores Equipment",null,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,165292.16000000003,0,25000,0,190292.16000000003,null,-73305.16,0,-17781,0,-91086.16,99206.000000000029]
[8,1945,"Measurement & Testing Equipment",null,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1950,"Power Operated Equipment",null,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1955,"Communications Equipment",null,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1970,"Load Management Controls - Customer Premises ",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",null,743318.84000000008,0,150000,0,893318.84000000008,null,-199093.13,0,-31605,0,-230698.13,662620.71000000008]
[47,1985,"Miscellaneous Fixed Assets",null,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",null,-4475073.12,0,-203440,0,-4678513.12,null,838855.4,0,105753,0,944608.4,-3733904.72]
["N/A",2040,"Plant Held for Future Use",null,-0.16000000001804437,0,0,0,-0.16000000001804437,null,0,0,0,0,{"$f":"K55+L55+M55+N55","v":0},{"$f":"I55+O55","v":-0.16000000001804437}]
[null,"etc.",null,null,null,null,null,null,0,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,0]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":92527660.159999996},{"$f":"SUM(F16:F57)","v":5373737},{"$f":"SUM(G16:G57)","v":3440160},{"$f":"SUM(H16:H57)","v":0},{"$f":"SUM(I16:I57)","v":101341557.16},null,{"$f":"SUM(K16:K57)","v":-32227071.480000004},-1008324,-3157530.7366666663,0,-36392926.216666661,64948630.943333328]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation",null,null,161947]
[8,null,"Stores Equipment",null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"-M58-N61-N62","v":2995583.7366666663}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]

{"sheet":"App.2-CA_CGAAP_DepExp_2011","index":9,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":false,"merged":[[10,0,10,11],[8,0,8,11],[9,0,9,11],[57,1,57,11],[60,1,61,11],[58,1,59,9],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:",8]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011 ","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C16-D16","v":0},null,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,0,1/H16)","v":0},{"$f":"IF(H16=0,0,G16/H16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
["etc.",null,null,null,0,null,0,null,0,0,null,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},{"$f":"SUM(D16:D53)","v":0},{"$f":"SUM(E16:E53)","v":0},{"$f":"SUM(F16:F53)","v":0},{"$f":"SUM(G16:G53)","v":0},null,null,{"$f":"SUM(J16:J53)","v":0},{"$f":"SUM(K16:K53)","v":0},{"$f":"SUM(L16:L53)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CB_MIFRS_DepExp_2011","index":10,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[10,0,10,14],[61,1,61,14],[64,1,65,14],[57,1,57,14],[58,1,58,14],[59,1,59,14],[60,1,60,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13],[62,1,62,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",9]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2011 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2011 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2011 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F16=0,0,1/F16)","v":0},{"$f":"IF(E16=0,0,+C16/E16)","v":0},{"$f":"IF(F16=0,0,+(D16*0.5)/F16)","v":0},{"$f":"IF(ISERROR(+H16+I16), 0, +H16+I16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":0},{"$f":"IF(F16=0,0,+(D16)/F16)","v":0},null,{"$f":"IF(ISERROR(+M16+H16-N16), 0, +M16+H16-N16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
["etc.",null,null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,null,null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},{"$f":"SUM(D16:D53)","v":0},null,null,null,{"$f":"SUM(H16:H53)","v":0},0,0,0,0,0,{"$f":"SUM(N16:N53)","v":0},0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with IFRS. "]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2011 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2011, the date of transition, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) under CGAAP as of January 1, 2011.  Due to the transition to IFRS, management re-assessed the asset useful lives under IFRS principles and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of opening balance of Asset A is determined to be 27 years (30 years less 3 years) under IFRS as of January 1, 2011."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CC_MIFRS_DepExp_2012","index":11,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":false,"merged":[[8,0,8,10],[56,1,56,10],[57,1,57,10],[58,1,58,10],[9,0,9,10],[60,1,61,10],[13,0,14,0],[13,1,14,1],[13,6,14,6],[10,0,10,10],[13,9,14,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:",10]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2012,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2012 Depreciation Expense 1","2012 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2011 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(o) = 2011 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,+'App.2-CB_MIFRS_DepExp_2011'!O16,+'App.2-CB_MIFRS_DepExp_2011'!O16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0},{"$f":"IF(D16=0,0,+(C16)/D16)","v":0},null,{"$f":"IF(ISERROR(+I16+'App.2-CB_MIFRS_DepExp_2011'!O16-J16), 0, +I16+'App.2-CB_MIFRS_DepExp_2011'!O16-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,+'App.2-CB_MIFRS_DepExp_2011'!O17,+'App.2-CB_MIFRS_DepExp_2011'!O17+((C17*0.5)/D17))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CB_MIFRS_DepExp_2011'!O17-J17), 0, +I17+'App.2-CB_MIFRS_DepExp_2011'!O17-J17)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,+'App.2-CB_MIFRS_DepExp_2011'!O18,+'App.2-CB_MIFRS_DepExp_2011'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CB_MIFRS_DepExp_2011'!O18-J18), 0, +I18+'App.2-CB_MIFRS_DepExp_2011'!O18-J18)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,+'App.2-CB_MIFRS_DepExp_2011'!O19,+'App.2-CB_MIFRS_DepExp_2011'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CB_MIFRS_DepExp_2011'!O19-J19), 0, +I19+'App.2-CB_MIFRS_DepExp_2011'!O19-J19)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,+'App.2-CB_MIFRS_DepExp_2011'!O20,+'App.2-CB_MIFRS_DepExp_2011'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CB_MIFRS_DepExp_2011'!O20-J20), 0, +I20+'App.2-CB_MIFRS_DepExp_2011'!O20-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_MIFRS_DepExp_2011'!O21,+'App.2-CB_MIFRS_DepExp_2011'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_MIFRS_DepExp_2011'!O21-J21), 0, +I21+'App.2-CB_MIFRS_DepExp_2011'!O21-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_MIFRS_DepExp_2011'!O22,+'App.2-CB_MIFRS_DepExp_2011'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22), 0, +I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_MIFRS_DepExp_2011'!O23,+'App.2-CB_MIFRS_DepExp_2011'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23), 0, +I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_MIFRS_DepExp_2011'!O24,+'App.2-CB_MIFRS_DepExp_2011'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24), 0, +I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_MIFRS_DepExp_2011'!O25,+'App.2-CB_MIFRS_DepExp_2011'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25), 0, +I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_MIFRS_DepExp_2011'!O26,+'App.2-CB_MIFRS_DepExp_2011'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26), 0, +I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_MIFRS_DepExp_2011'!O27,+'App.2-CB_MIFRS_DepExp_2011'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27), 0, +I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_MIFRS_DepExp_2011'!O28,+'App.2-CB_MIFRS_DepExp_2011'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28), 0, +I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_MIFRS_DepExp_2011'!O29,+'App.2-CB_MIFRS_DepExp_2011'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29), 0, +I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_MIFRS_DepExp_2011'!O30,+'App.2-CB_MIFRS_DepExp_2011'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30), 0, +I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_MIFRS_DepExp_2011'!O31,+'App.2-CB_MIFRS_DepExp_2011'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31), 0, +I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_MIFRS_DepExp_2011'!O32,+'App.2-CB_MIFRS_DepExp_2011'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32), 0, +I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_MIFRS_DepExp_2011'!O33,+'App.2-CB_MIFRS_DepExp_2011'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33), 0, +I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_MIFRS_DepExp_2011'!O34,+'App.2-CB_MIFRS_DepExp_2011'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34), 0, +I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_MIFRS_DepExp_2011'!O35,+'App.2-CB_MIFRS_DepExp_2011'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35), 0, +I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_MIFRS_DepExp_2011'!O36,+'App.2-CB_MIFRS_DepExp_2011'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36), 0, +I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_MIFRS_DepExp_2011'!O37,+'App.2-CB_MIFRS_DepExp_2011'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37), 0, +I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_MIFRS_DepExp_2011'!O38,+'App.2-CB_MIFRS_DepExp_2011'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38), 0, +I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_MIFRS_DepExp_2011'!O39,+'App.2-CB_MIFRS_DepExp_2011'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39), 0, +I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_MIFRS_DepExp_2011'!O40,+'App.2-CB_MIFRS_DepExp_2011'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40), 0, +I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_MIFRS_DepExp_2011'!O41,+'App.2-CB_MIFRS_DepExp_2011'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41), 0, +I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_MIFRS_DepExp_2011'!O42,+'App.2-CB_MIFRS_DepExp_2011'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42), 0, +I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_MIFRS_DepExp_2011'!O43,+'App.2-CB_MIFRS_DepExp_2011'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43), 0, +I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_MIFRS_DepExp_2011'!O44,+'App.2-CB_MIFRS_DepExp_2011'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44), 0, +I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_MIFRS_DepExp_2011'!O45,+'App.2-CB_MIFRS_DepExp_2011'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45), 0, +I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_MIFRS_DepExp_2011'!O46,+'App.2-CB_MIFRS_DepExp_2011'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46), 0, +I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_MIFRS_DepExp_2011'!O47,+'App.2-CB_MIFRS_DepExp_2011'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47), 0, +I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_MIFRS_DepExp_2011'!O48,+'App.2-CB_MIFRS_DepExp_2011'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_MIFRS_DepExp_2011'!O48-J48), 0, +I48+'App.2-CB_MIFRS_DepExp_2011'!O48-J48)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_MIFRS_DepExp_2011'!O49,+'App.2-CB_MIFRS_DepExp_2011'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49), 0, +I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_MIFRS_DepExp_2011'!O50,+'App.2-CB_MIFRS_DepExp_2011'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50), 0, +I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_MIFRS_DepExp_2011'!O51,+'App.2-CB_MIFRS_DepExp_2011'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51), 0, +I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D52=0,+'App.2-CB_MIFRS_DepExp_2011'!O52,+'App.2-CB_MIFRS_DepExp_2011'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52), 0, +I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52)","v":0}]
[null,null,null,null,0,{"$f":"IF(D53=0,+'App.2-CB_MIFRS_DepExp_2011'!O53,+'App.2-CB_MIFRS_DepExp_2011'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_MIFRS_DepExp_2011'!O53-J53), 0, +I53+'App.2-CB_MIFRS_DepExp_2011'!O53-J53)","v":0}]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},null,null,{"$f":"SUM(F16:F53)","v":0},0,0,0,0,0]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2013","index":12,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":false,"merged":[[59,1,59,9],[58,1,58,9],[55,1,55,4],[57,1,57,7],[60,1,61,7],[54,1,54,4],[13,1,14,1],[13,6,14,6],[8,0,8,9],[9,0,9,9],[10,0,10,9]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:",11]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,'App.2-CC_MIFRS_DepExp_2012'!K16,+'App.2-CC_MIFRS_DepExp_2012'!K16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,'App.2-CC_MIFRS_DepExp_2012'!K17,+'App.2-CC_MIFRS_DepExp_2012'!K17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CC_MIFRS_DepExp_2012'!K18,+'App.2-CC_MIFRS_DepExp_2012'!K18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CC_MIFRS_DepExp_2012'!K19,+'App.2-CC_MIFRS_DepExp_2012'!K19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CC_MIFRS_DepExp_2012'!K20,+'App.2-CC_MIFRS_DepExp_2012'!K20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CC_MIFRS_DepExp_2012'!K21,+'App.2-CC_MIFRS_DepExp_2012'!K21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CC_MIFRS_DepExp_2012'!K22,+'App.2-CC_MIFRS_DepExp_2012'!K22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CC_MIFRS_DepExp_2012'!K23,+'App.2-CC_MIFRS_DepExp_2012'!K23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CC_MIFRS_DepExp_2012'!K24,+'App.2-CC_MIFRS_DepExp_2012'!K24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CC_MIFRS_DepExp_2012'!K25,+'App.2-CC_MIFRS_DepExp_2012'!K25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CC_MIFRS_DepExp_2012'!K26,+'App.2-CC_MIFRS_DepExp_2012'!K26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CC_MIFRS_DepExp_2012'!K27,+'App.2-CC_MIFRS_DepExp_2012'!K27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CC_MIFRS_DepExp_2012'!K28,+'App.2-CC_MIFRS_DepExp_2012'!K28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CC_MIFRS_DepExp_2012'!K29,+'App.2-CC_MIFRS_DepExp_2012'!K29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CC_MIFRS_DepExp_2012'!K30,+'App.2-CC_MIFRS_DepExp_2012'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CC_MIFRS_DepExp_2012'!K31,+'App.2-CC_MIFRS_DepExp_2012'!K31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CC_MIFRS_DepExp_2012'!K32,+'App.2-CC_MIFRS_DepExp_2012'!K32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CC_MIFRS_DepExp_2012'!K33,+'App.2-CC_MIFRS_DepExp_2012'!K33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CC_MIFRS_DepExp_2012'!K34,+'App.2-CC_MIFRS_DepExp_2012'!K34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CC_MIFRS_DepExp_2012'!K35,+'App.2-CC_MIFRS_DepExp_2012'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CC_MIFRS_DepExp_2012'!K36,+'App.2-CC_MIFRS_DepExp_2012'!K36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CC_MIFRS_DepExp_2012'!K37,+'App.2-CC_MIFRS_DepExp_2012'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CC_MIFRS_DepExp_2012'!K38,+'App.2-CC_MIFRS_DepExp_2012'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CC_MIFRS_DepExp_2012'!K39,+'App.2-CC_MIFRS_DepExp_2012'!K39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CC_MIFRS_DepExp_2012'!K40,+'App.2-CC_MIFRS_DepExp_2012'!K40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CC_MIFRS_DepExp_2012'!K41,+'App.2-CC_MIFRS_DepExp_2012'!K41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CC_MIFRS_DepExp_2012'!K42,+'App.2-CC_MIFRS_DepExp_2012'!K42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CC_MIFRS_DepExp_2012'!K43,+'App.2-CC_MIFRS_DepExp_2012'!K43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CC_MIFRS_DepExp_2012'!K44,+'App.2-CC_MIFRS_DepExp_2012'!K44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CC_MIFRS_DepExp_2012'!K45,+'App.2-CC_MIFRS_DepExp_2012'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CC_MIFRS_DepExp_2012'!K46,+'App.2-CC_MIFRS_DepExp_2012'!K46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CC_MIFRS_DepExp_2012'!K47,+'App.2-CC_MIFRS_DepExp_2012'!K47+((C47*0.5)/D47))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CC_MIFRS_DepExp_2012'!K48,+'App.2-CC_MIFRS_DepExp_2012'!K48+((C48*0.5)/D48))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CC_MIFRS_DepExp_2012'!K49,+'App.2-CC_MIFRS_DepExp_2012'!K49+((C49*0.5)/D49))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,'App.2-CC_MIFRS_DepExp_2012'!K50,+'App.2-CC_MIFRS_DepExp_2012'!K50+((C50*0.5)/D50))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,'App.2-CC_MIFRS_DepExp_2012'!K51,+'App.2-CC_MIFRS_DepExp_2012'!K51+((C51*0.5)/D51))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D52=0,'App.2-CC_MIFRS_DepExp_2012'!K52,+'App.2-CC_MIFRS_DepExp_2012'!K52+((C52*0.5)/D52))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D53=0,'App.2-CC_MIFRS_DepExp_2012'!K53,+'App.2-CC_MIFRS_DepExp_2012'!K53+((C53*0.5)/D53))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},null,null,{"$f":"SUM(F16:F53)","v":0},{"$f":"SUM(G16:G53)","v":0},{"$f":"SUM(H16:H53)","v":0}]
[null,"Depreciation expense adjustment resulting from  amortization of Account 1575",null,null,null,0]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"+F54+F55","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CE_CGAAP_DepExp_2011","index":13,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":false,"merged":[[61,1,61,11],[62,1,62,11],[63,1,65,11],[9,0,9,11],[8,0,8,11],[13,0,14,0],[13,1,14,1],[13,10,14,10],[10,0,10,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[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:",12]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",0,null,{"$f":"C16-D16","v":0},0,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,\"\",1/H16)","v":""},{"$f":"IF(H16=0,0,G16/H16)","v":0},0,{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",0,null,{"$f":"C17-D17","v":0},0,{"$f":"E17+0.5*F17","v":0},null,"",0,0,{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":0}]
[1805,"Land",181960.62999999998,null,181960.62999999998,0,181960.62999999998,null,"",0,0,0]
[1806,"Land Rights",5968.42,null,null,0,null,null,"",null,0]
[1808,"Buildings",1163731.71,null,1163731.71,0,1163731.71,50,0.02,23274.6342,23274,0.6342000000004191]
[1810,"Leasehold Improvements",0,null,0,0,0,null,"",0,0,0]
[1815,"Transformer Station Equipment >50 kV",4469541.3,null,4469541.3,38370.269999999997,4488726.4349999996,40,2.5000000000000001E-2,112218.16087499999,112708.27,-490.10912500001723]
[1820,"Distribution Station Equipment <50 kV",74426.570000000007,null,74426.570000000007,0,74426.570000000007,30,3.3333333333333333E-2,2480.885666666667,2481,-0.11433333333297924]
[1825,"Storage Battery Equipment",0,null,0,0,0,null,"",0,0,0]
[1830,"Poles, Towers & Fixtures",15293731.409999998,null,15293731.409999998,680278.43,15633870.624999998,25,0.04,625354.82499999995,638939.43000000005,-13584.605000000098]
[1835,"Overhead Conductors & Devices",11460981.290000001,null,11460981.290000001,655233.47000000009,11788598.025,25,0.04,471543.92100000003,484656.47,-13112.548999999941]
[1840,"Underground Conduit",12599180.639999999,null,12599180.639999999,686868.63000000012,12942614.954999998,25,0.04,517704.59819999995,531436.63,-13732.031800000055]
[1845,"Underground Conductors & Devices",16270666.199999999,null,16270666.199999999,1145510.0999999999,16843421.25,25,0.04,673736.85,696655.1,-22918.25]
[1850,"Line Transformers",16554086.34,null,16554086.34,478371.85,16793272.265000001,25,0.04,671730.89060000004,681294.85,-9563.9593999999342]
[1855,"Services (Overhead & Underground)",1077422.8799999999,null,1077422.8799999999,191940.74,1173393.25,25,0.04,46935.73,50765.74,-3830.0099999999948]
[1860,"Meters",8733121.2800000012,null,8733121.2800000012,411891.78,8939067.1700000018,25,{"$f":"IF(H31=0,\"\",1/H31)","v":0.04},{"$f":"IF(H31=0,0,G31/H31)","v":357562.68680000008},629086.31999999995,-271523.63319999987]
[1860,"Meters (Smart Meters)",0,null,0,0,0,null,"",0,0,0]
[1905,"Land",0,null,0,0,0,null,"",0,0,0]
[1908,"Buildings & Fixtures",0,null,0,0,0,null,"",0,0,0]
[1910,"Leasehold Improvements",0,null,0,0,0,null,"",0,0,0]
[1915,"Office Furniture & Equipment (10 years)",0,null,0,0,0,null,"",0,0,0]
[1915,"Office Furniture & Equipment (5 years)",0,null,0,0,0,null,"",0,0,0]
[1920,"Computer Equipment - Hardware",0,null,0,0,0,null,"",0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,0,0,0,null,"",0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,0,0,0,null,"",0,0,0]
[1925,"Computer Software",196386.06,null,196386.06,238942.91,315857.51500000001,5,0.2,63171.503000000004,87063.91,-23892.406999999999]
[1930,"Transportation Equipment",2723343.9399999995,705917,2017426.9399999995,309767,2172310.4399999995,8,0.125,271538.80499999993,271416,122.80499999993481]
[1935,"Stores Equipment",0,null,0,0,0,null,"",0,0,0]
[1940,"Tools, Shop & Garage Equipment",193313.02000000002,54401,138912.02000000002,1380,139602.02000000002,10,0.1,13960.202000000001,14030,-69.797999999998865]
[1945,"Measurement & Testing Equipment",0,null,0,0,0,null,"",0,0,0]
[1950,"Power Operated Equipment",0,null,0,0,0,null,"",0,0,0]
[1955,"Communications Equipment",1176.32,1176.32,0,0,0,null,"",0,0,0]
[1955,"Communication Equipment (Smart Meters)",0,null,0,0,0,null,"",0,0,0]
[1960,"Miscellaneous Equipment ",0,null,0,0,0,null,"",0,0,0]
[1970,"Load Management Controls - Customer Premises ",547972.38,547972.38,{"$f":"C50-D50","v":0},0,{"$f":"E50+0.5*F50","v":0},null,"",{"$f":"IF(H50=0,0,G50/H50)","v":0},0,{"$f":"IF(ISERROR(+J50-K50), \"\", +J50-K50)","v":0}]
[1975,"Load Management Controls Utility Premises",0,null,0,0,0,null,"",0,0,0]
[1980,"System Supervisor Equipment",652617.30000000005,null,652617.30000000005,7701.54,656468.07000000007,15,6.6666666666666666E-2,43764.538000000008,43981.54,-217.00199999999313]
[1985,"Miscellaneous Fixed Assets",0,null,0,0,0,null,"",0,0,0]
[1995,"Contributions & Grants",-3586012.84,null,-3586012.84,-265560.28000000003,-3718792.98,25,0.04,-148751.71919999999,-154073.28,5321.5608000000066]
[2040,"Plant Held for Future Use",51815.839999999982,null,null,2940,1470,null,"",0,0,0]
[2055,"Work in Progress",104107.49,null,null,-80098.320000000007,-40049.160000000003,null,"",0,0,0]
["etc.",null,null,null,0,0,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C16:C58)","v":88769538.179999977},{"$f":"SUM(D16:D58)","v":1309466.7},{"$f":"SUM(E16:E58)","v":87298179.729999989},{"$f":"SUM(F16:F58)","v":4503538.12},{"$f":"SUM(G16:G58)","v":89549948.789999992},null,null,{"$f":"SUM(J16:J58)","v":3746226.5111416671},{"$f":"SUM(K16:K58)","v":4113715.9800000009},{"$f":"SUM(L16:L58)","v":-367489.4688583333}]
[null,null,0,null,null,0,null,null,null,null,0]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CF_CGAAP_DepExp_2012","index":14,"n_rows":66,"n_cols":12,"rows_kept":66,"cut":false,"hidden":false,"merged":[[62,1,62,11],[63,1,63,11],[65,1,66,11],[9,0,9,11],[8,0,8,11],[13,0,14,0],[13,1,14,1],[13,10,14,10],[10,0,10,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[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:",13]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",435328.97,null,{"$f":"C16-D16","v":435328.97},180900,{"$f":"E16+0.5*F16","v":525778.97},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":105155.79399999999},122545,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":-17389.206000000006}]
[1612,"Land Rights (Formally known as Account 1906)",5968.42,null,{"$f":"C17-D17","v":5968.42},64700,{"$f":"E17+0.5*F17","v":38318.42},50,0.02,766.36839999999995,7262,-6495.6315999999997]
[1805,"Land",181960.62999999998,null,181960.62999999998,0,181960.62999999998,null,0,0,0,0]
[1806,"Land Rights",0,null,null,0,null,null,null,null,0]
[1808,"Buildings",1163731.71,null,1163731.71,0,1163731.71,50,0.02,23274.6342,23274,0.6342000000004191]
[1810,"Leasehold Improvements",0,null,0,0,0,null,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV",4507911.5699999994,null,4507911.5699999994,0,4507911.5699999994,40,2.5000000000000001E-2,112697.78924999999,112698,-0.2107500000129221]
[1820,"Distribution Station Equipment <50 kV",74426.570000000007,null,74426.570000000007,0,74426.570000000007,30,3.3333333333333333E-2,2480.885666666667,2481,-0.11433333333297924]
[1825,"Storage Battery Equipment",0,null,0,0,0,null,0,0,0,0]
[1830,"Poles, Towers & Fixtures",15974009.839999998,null,15974009.839999998,584500,16266259.839999998,25,0.04,650650.39359999995,663581,-12930.606400000048]
[1835,"Overhead Conductors & Devices",12116214.760000002,null,12116214.760000002,959300,12595864.760000002,25,0.04,503834.59040000004,522660,-18825.409599999955]
[1840,"Underground Conduit",13286049.27,null,13286049.27,519300,13545699.27,25,0.04,541827.97080000001,552655,-10827.02919999999]
[1845,"Underground Conductors & Devices",17416176.300000001,null,17416176.300000001,1876200,18354276.300000001,25,0.04,734171.05200000003,772213,-38041.947999999975]
[1850,"Line Transformers",17032458.190000001,null,17032458.190000001,796400,17430658.190000001,25,0.04,697226.32760000008,713874,-16647.672399999923]
[1855,"Services (Overhead & Underground)",1269363.6199999999,null,1269363.6199999999,135200,1336963.6199999999,25,0.04,53478.544799999996,55543,-2064.455200000004]
[1860,"Meters",9145013.0600000005,null,9145013.0600000005,274471,9282248.5600000005,25,0.04,371289.9424,378890,-7600.0576000000001]
[1860,"Meters (Smart Meters)",0,null,0,0,0,null,0,0,0,0]
[1905,"Land",0,null,0,0,0,null,0,0,0,0]
[1908,"Buildings & Fixtures",0,null,0,0,0,null,0,0,0,0]
[1910,"Leasehold Improvements",0,null,0,0,0,null,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",0,null,0,5000,2500,10,0.1,250,500,-250]
[1915,"Office Furniture & Equipment (5 years)",0,null,0,0,0,null,0,0,0,0]
[1920,"Computer Equipment - Hardware",0,null,0,1000,500,4,0.25,125,200,-75]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,0,0,0,null,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,0,0,0,null,0,0,0,0]
[1925,"Computer Software",0,null,null,0,null,null,null,null,0]
[1930,"Transportation Equipment",3033110.9399999995,1300989,1732121.9399999995,325000,1894621.9399999995,8,0.125,236827.74249999993,203065,33762.742499999935]
[1935,"Stores Equipment",0,null,0,0,0,null,0,0,0,0]
[1940,"Tools, Shop & Garage Equipment",140292.16000000003,null,140292.16000000003,25000,152792.16000000003,10,0.1,15279.216000000004,14030,1249.216000000004]
[1945,"Measurement & Testing Equipment",0,null,0,0,0,null,0,0,0,0]
[1950,"Power Operated Equipment",0,null,0,0,0,null,0,0,0,0]
[1955,"Communications Equipment",0,null,0,0,0,null,0,0,0,0]
[1955,"Communication Equipment (Smart Meters)",0,null,0,0,0,null,0,0,0,0]
[1960,"Miscellaneous Equipment ",0,null,0,0,0,null,0,0,0,0]
[1970,"Load Management Controls - Customer Premises ",0,null,null,0,null,null,null,null,0,0]
[1975,"Load Management Controls Utility Premises",0,null,0,0,0,null,0,0,0,0]
[1980,"System Supervisor Equipment",660318.84000000008,null,660318.84000000008,83000,701818.84000000008,15,6.6666666666666666E-2,46787.922666666673,48869,-2081.0773333333273]
[1985,"Miscellaneous Fixed Assets",0,null,0,0,0,null,0,0,0,0]
[1995,"Contributions & Grants",-3851573.12,null,-3851573.12,-623500,-4163323.12,25,0.04,-166532.92480000001,-154072.28,-12460.644800000009]
[2040,"Plant Held for Future Use",54755.839999999982,null,null,0,null,null,null,null,0]
[2055,"Work in Progress",24009.17,null,null,0,null,null,null,null,0]
[null,null,null,null,null,0]
["etc.",null,null,null,0,0,0,null,0,0,null,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C59)","v":92669526.739999995},{"$f":"SUM(D16:D59)","v":1300989},{"$f":"SUM(E16:E59)","v":91289772.729999989},{"$f":"SUM(F16:F59)","v":5206471},{"$f":"SUM(G16:G59)","v":93893008.229999989},null,null,{"$f":"SUM(J16:J59)","v":3929591.2494833325},{"$f":"SUM(K16:K59)","v":4040267.72},{"$f":"SUM(L16:L59)","v":-110676.47051666665}]
[null,null,0,null,null,0]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CG_MIFRS_DepExp_2013","index":15,"n_rows":70,"n_cols":15,"rows_kept":70,"cut":false,"hidden":false,"merged":[[65,1,65,14],[66,1,66,14],[67,1,67,14],[69,1,71,11],[9,0,9,14],[62,1,62,14],[63,1,63,14],[64,1,64,14],[8,0,8,14],[10,0,10,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[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:",14]
["Used this tab for the 2013 \"MIFRS\" Depreciation calculation"]
["2013 is reported under CGAAP but BPI is aligning useful",null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
["lives and componentization with MIFRS"]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2013,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",296469,310000,5,5,{"$f":"IF(F16=0,0,1/F16)","v":0.2},{"$f":"IF(E16=0,0,+C16/E16)","v":59293.8},{"$f":"IF(F16=0,0,+(D16*0.5)/F16)","v":31000},{"$f":"IF(ISERROR(+H16+I16), 0, +H16+I16)","v":90293.8},121073.624,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":-30779.823999999993},{"$f":"IF(F16=0,0,+(D16)/F16)","v":62000},null,{"$f":"IF(ISERROR(+M16+H16-N16), 0, +M16+H16-N16)","v":121293.8}]
[1612,"Land Rights (Formally known as Account 1906)",63406.42,0,50,50,0.02,1268.1284000000001,0,1268.1284000000001,1294,-25.871599999999944,0,null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":1268.1284000000001}]
[1805,"Land",181960.62999999998,0,null,0,0,0,0,0,0,0,0,null,0]
[1806,"Land Rights",0,0,null,0,null,null,null,null,0,{"$f":"IF(ISERROR(+J19-K19), 0, +J19-K19)","v":0},{"$f":"IF(F19=0,0,+(D19)/F19)","v":0}]
[1808,"Buildings",969199.80999999994,0,36.64,null,0,26451.959879912662,0,26451.959879912662,27086,-634.04012008733844,0,null,26451.959879912662]
[1810,"Leasehold Improvements",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",3614380.9999999991,0,33.32,null,0,108474.81992797116,0,108474.81992797116,104104,4370.8199279711553,0,null,108474.81992797116]
[1820,"Distribution Station Equipment <50 kV",44402.060000000005,0,9.6300000000000008,null,0,4610.8058151609557,0,4610.8058151609557,1560,3050.8058151609557,0,null,4610.8058151609557]
[1825,"Storage Battery Equipment",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",10132751.999999998,215000,null,null,0,0,0,0,374253,-374253,0,null,0]
[1835,"Overhead Conductors & Devices",8684530.0000000019,958000,null,null,0,0,0,0,243122,-243122,0,null,0]
[1840,"Underground Conduit",8479323,35000,null,null,0,0,0,0,233392,-233392,0,null,0]
[1845,"Underground Conductors & Devices",14475705.600000001,856100,null,null,0,0,0,0,640974,-640974,0,null,0]
[1850,"Line Transformers",11444812.000000002,502000,null,null,0,0,0,0,447040,-447040,0,null,0]
[1855,"Services (Overhead & Underground)",1140823,110000,null,null,0,0,0,0,56061,-56061,0,null,0]
[1860,"Meters",8086389.330000001,205000,null,null,0,0,0,0,783165.38066666666,-783165.38066666666,0,null,0]
[1860,"Meters (Smart Meters)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1905,"Land",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1910,"Leasehold Improvements",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",4500,0,null,null,0,0,0,0,500,-500,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",42739,77500,null,null,0,0,0,0,18325.732,-18325.732,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1925,"Computer Software",0,0,null,null,{"$f":"IF(F41=0,0,1/F41)","v":0},{"$f":"IF(E41=0,0,+C41/E41)","v":0},{"$f":"IF(F41=0,0,+(D41*0.5)/F41)","v":0},null,0,{"$f":"IF(ISERROR(+J41-K41), 0, +J41-K41)","v":0},{"$f":"IF(F41=0,0,+(D41)/F41)","v":0},null,0]
[1930,"Transportation Equipment",1012937.9999999991,200000,null,null,0,0,0,0,161947,-161947,0,null,0]
[1935,"Stores Equipment",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",91987.000000000029,25000,null,null,0,0,0,0,17781,-17781,0,null,0]
[1945,"Measurement & Testing Equipment",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1950,"Power Operated Equipment",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1955,"Communications Equipment",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1960,"Miscellaneous Equipment ",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1970,"Load Management Controls - Customer Premises ",0,0,null,null,{"$f":"IF(F50=0,0,1/F50)","v":0},{"$f":"IF(E50=0,0,+C50/E50)","v":0},{"$f":"IF(F50=0,0,+(D50*0.5)/F50)","v":0},null,0,{"$f":"IF(ISERROR(+J50-K50), 0, +J50-K50)","v":0},{"$f":"IF(F50=0,0,+(D50)/F50)","v":0},null,0]
[1975,"Load Management Controls Utility Premises",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1980,"System Supervisor Equipment",544225.71000000008,150000,null,null,0,0,0,0,31605,-31605,0,null,0]
[1985,"Miscellaneous Fixed Assets",0,0,null,null,0,0,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",-3636217.72,-203440,null,null,0,0,0,0,-105753,105753,0,null,0]
[2040,"Plant Held for Future Use",-0.16000000001804437,0,null,null,{"$f":"IF(F55=0,0,1/F55)","v":0},{"$f":"IF(E55=0,0,+C55/E55)","v":0},{"$f":"IF(F55=0,0,+(D55*0.5)/F55)","v":0},{"$f":"IF(ISERROR(+H55+I55), 0, +H55+I55)","v":0},0,{"$f":"IF(ISERROR(+J55-K55), 0, +J55-K55)","v":0},{"$f":"IF(F55=0,0,+(D55)/F55)","v":0},null,0]
[2055,"Work in Progress",24009.17,0,null,null,{"$f":"IF(F56=0,0,1/F56)","v":0},{"$f":"IF(E56=0,0,+C56/E56)","v":0},{"$f":"IF(F56=0,0,+(D56*0.5)/F56)","v":0},{"$f":"IF(ISERROR(+H56+I56), 0, +H56+I56)","v":0},0,{"$f":"IF(ISERROR(+J56-K56), 0, +J56-K56)","v":0},{"$f":"IF(F56=0,0,+(D56)/F56)","v":0},null,0]
["etc.",null,null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,null,null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C58)","v":65698334.850000009},{"$f":"SUM(D16:D58)","v":3440160},null,null,null,{"$f":"SUM(H16:H58)","v":200099.51402304476},31000,231099.51402304476,3157530.7366666663,-2926431.2226436217,62000,{"$f":"SUM(N16:N58)","v":0},262099.51402304476]
[null,null,0,0,null,null,null,null,null,null,0]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with IFRS. "]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2012 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2012, the date of transition, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) under CGAAP as of January 1, 2012.  Due to the transition to IFRS, management re-assessed the asset useful lives under IFRS principles and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of opening balance of Asset A is determined to be 27 years (30 years less 3 years) under IFRS as of January 1, 2012."]
[5,"NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CH_MIFRS_DepExp_2013","index":16,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":false,"merged":[[8,0,8,9],[55,1,55,4],[62,1,63,9],[59,1,59,9],[58,1,58,9],[13,0,14,0],[13,1,14,1],[13,6,14,6],[10,0,10,9],[9,0,9,9]]}
[null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:",15]
[]
[null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-CH"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},121293.8,null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":121293.8}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,1268.1284000000001,null,1268.1284000000001]
[1805,"Land",null,null,0,0,null,0]
[1808,"Buildings",null,null,0,26451.959879912662,null,26451.959879912662]
[1810,"Leasehold Improvements",null,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,108474.81992797116,null,108474.81992797116]
[1820,"Distribution Station Equipment <50 kV",null,null,0,4610.8058151609557,null,4610.8058151609557]
[1825,"Storage Battery Equipment",null,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,0,null,0]
[1860,"Meters",null,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,0,null,0]
[1905,"Land",null,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,0,null,0]
["etc.",null,null,null,0,0,null,0]
[null,null,null,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},null,null,{"$f":"SUM(F16:F53)","v":262099.51402304476},{"$f":"SUM(G16:G53)","v":0},{"$f":"SUM(H16:H53)","v":262099.51402304476}]
[null,"Depreciation expense adjustment resulting from  amortization of Account 1575",null,null,null,0]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"+F55+F54","v":262099.51402304476}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CI_AltAccStd_DepExp","index":17,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":false,"merged":[[58,1,58,11],[57,1,57,11],[61,1,62,11],[10,0,10,11],[9,0,9,11],[8,0,8,11],[11,4,11,5],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:",16]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CI"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted an alternate accounting standard other than IFRS for financial reporting purposes.  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2012, applicants must complete 4 versions of the table below (2011 CGAAP, 2011 Alternate Accounting Standard, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard).  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2013, applicants must complete 4 versions of the table below (2011 CGAAP, 2012 CGAAP, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard)."]
[null,"Year",null,null,"Accounting Standard"]
[]
["Account","Description","Opening\nRegulatory Gross PP&E","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C16-D16","v":0},null,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,0,1/H16)","v":0},{"$f":"IF(H16=0,0,G16/H16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
["etc.",null,null,null,0,null,0,null,0,0,null,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":0},{"$f":"SUM(D16:D53)","v":0},{"$f":"SUM(E16:E53)","v":0},0,0,null,null,{"$f":"SUM(J16:J53)","v":0},{"$f":"SUM(K16:K53)","v":0},{"$f":"SUM(L16:L53)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence"]
[]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-D_Overhead","index":18,"n_rows":56,"n_cols":13,"rows_kept":56,"cut":false,"hidden":false,"merged":[[68,0,71,0],[73,0,74,0],[60,0,61,0],[60,1,60,4],[62,0,63,0],[65,0,66,0],[51,0,51,2],[51,10,51,12],[52,0,52,2],[52,10,52,12],[57,0,58,0],[57,1,58,4],[55,1,56,12],[48,0,48,2],[48,10,48,12],[49,0,49,2],[49,10,49,12],[50,0,50,2],[50,10,50,12],[45,0,45,2],[45,10,45,12],[46,0,46,2],[46,10,46,12],[47,0,47,2],[47,10,47,12],[44,0,44,2],[44,10,44,12],[38,0,38,2],[38,10,38,12],[39,0,39,2],[39,10,39,12],[40,0,40,2],[40,10,40,12],[41,0,41,2],[41,10,41,12],[42,0,42,2],[42,10,42,12],[43,10,43,12],[35,0,37,2],[35,10,35,12],[36,10,36,12],[37,10,37,12],[26,0,26,2],[26,10,26,12],[27,0,27,2],[27,10,27,12],[28,0,28,2],[28,10,28,12],[29,0,29,2],[29,10,29,12],[30,0,30,2],[30,10,30,12],[33,0,33,12],[23,0,23,2],[23,10,23,12],[24,0,24,2],[24,10,24,12],[25,0,25,2],[25,10,25,12],[22,0,22,2],[22,10,22,12],[16,0,16,2],[16,10,16,12],[17,0,17,2],[17,10,17,12],[18,0,18,2],[18,10,18,12],[19,0,19,2],[19,10,19,12],[20,0,20,2],[20,10,20,12],[21,10,21,12],[8,0,8,12],[9,0,9,12],[11,0,11,12],[13,0,15,2],[13,10,13,12],[14,10,14,12],[15,10,15,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:","2,4"]
[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:","July 17,2013"]
[]
["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,{"$f":"+G17-F17","v":0},{"$f":"+G17-E17","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,null,null,null,0,0]
[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,{"$f":"SUM(E17:E30)","v":0},{"$f":"SUM(F17:F30)","v":0},{"$f":"SUM(G17:G30)","v":0},{"$f":"SUM(H17:H30)","v":0},{"$f":"SUM(I17:I30)","v":0}]
[]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that were capitalized on self-constructed assets under CGAAP but are no longer capitalized under MIFRS or an alternate accounting standard and are included in OM&A."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are not allowed to be"]
[null,null,null,null,"Impact on OM&A","Impact on OM&A","Impact on OM&A","OM&A Variance","OM&A Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,null,null,{"$f":"+G39-F39","v":0},{"$f":"+G39-E39","v":0}]
["costs of site preparation",null,null,null,null,null,null,{"$f":"+G40-F40","v":0},{"$f":"+G40-E40","v":0}]
["initial delivery and handling costs (STORES - 22% markup on inventory)",null,null,null,255114.26,{"$f":"261939.04/1104874.93*987000","v":233993.75391746833},null,{"$f":"+G41-F41","v":-233993.75391746833},{"$f":"+G41-E41","v":-255114.26}]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,{"$f":"+G42-F42","v":0},{"$f":"+G42-E42","v":0}]
["professional fees",null,null,null,null,null,null,{"$f":"+G43-F43","v":0},{"$f":"+G43-E43","v":0}]
[]
["costs of opening a new facility",null,null,null,null,null,null,{"$f":"+G45-F45","v":0},{"$f":"+G45-E45","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,333432.59999999998,{"$f":"235684.38/1104874.93*987000","v":210540.10435371179},null,-210540.10435371179,-333432.59999999998]
["percentage allocation of senior management salaries, benefits and related expenses",null,null,null,573586.43000000005,{"$f":"607251.51/1104874.93*987000","v":542466.14172882005},null,-542466.14172882005,-573586.43000000005]
[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,{"$f":"SUM(E39:E52)","v":1162133.29},{"$f":"SUM(F39:F52)","v":987000.00000000023},{"$f":"SUM(G39:G52)","v":0},{"$f":"SUM(H39:H52)","v":-987000.00000000023},{"$f":"SUM(I39:I52)","v":-1162133.29}]
[]
["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":19,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,14,8],[12,0,12,8],[54,0,55,8],[33,1,34,2],[25,1,26,2],[20,1,20,8],[19,1,19,2],[19,5,19,8],[25,5,26,8],[31,5,31,8],[31,1,31,2]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:",17]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2012 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2012 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,{"$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":20,"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$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:",18]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2013 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2013 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2013. "]
[]
[null,"2009 Rebasing Year",2010,2011,2012,"2013 Rebasing Year",2014,2015,2016]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,null,{"$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":21,"n_rows":99,"n_cols":8,"rows_kept":99,"cut":false,"hidden":false,"merged":[[96,0,96,1],[97,0,97,1],[98,0,98,1],[88,0,88,1],[89,0,89,1],[93,0,93,1],[94,0,94,1],[95,0,95,1],[77,0,77,1],[79,0,79,1],[80,0,80,1],[81,0,81,1],[86,0,86,1],[64,0,64,1],[65,0,65,1],[70,0,70,1],[71,0,71,1],[72,0,72,1],[58,0,58,1],[63,0,63,1],[57,0,57,1],[46,0,47,7],[51,0,52,7],[56,0,56,1],[31,0,31,1],[32,0,32,1],[8,0,8,7],[42,0,42,1],[42,3,43,7],[9,0,9,7],[30,0,30,7],[33,0,33,1],[34,0,34,1],[35,0,35,1],[36,0,37,7],[39,0,39,1],[40,0,40,1],[41,0,41,1],[41,3,41,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:",3]
[null,null,null,null,null,null,"Schedule:",3]
[null,null,null,null,null,null,"Page:",19]
[]
[null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description","2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
[null,null,null,null,null,null,2012,2013]
[null,"Reporting Basis",null,null,null,null,null,"CGAAP"]
[4235,"Misc. Service Revenue",589630.74,575803.93999999994,635866.92000000004,469499.89,403588,422134]
[4225,"Late Payment Charges",108432.71,99278.33,7650.68,111987.79,122798,120000]
[4082,"Retailer Services Revenue",74088.67,80803.929999999993,66001.440000000002,53468.88,31557,38639]
[4080,"SSS Admin Fees",93320.08,93674.54,96005.13,99725.03,103910,104830]
[4084,"Serv Trans by REQ (STR)",26850,19257.75,17860.5,14821,18441,11660]
[4210,"Rent from Electric Property",96294.39,121417.60000000001,103841.84,104422.11,106000,108120]
[4215,"Other Utility Operating Inc",0,0,0,0,0,0]
[4220,"Other Electric Revenue",2832.56,565.54999999999995,1087.6199999999999,188.5,0,0]
[4240,"Provision for Rate Refunds",0,0,0,0,0,0]
[4335,"P&L from FI Hedges",0,0,0,0,0,0]
[4355,"Gain on Disposition of Utility and Other Property",4550,-22968.7,51066.58,19025.11,0,0]
[4360,"Loss on Disposal of Property",0,0,0,0,0,0]
[4375,"Revenue from Non-Utility Operations",541188.44999999995,2189506.33,1130495.2,723013.85,3897395,5165361]
[4380,"Expenses from Non-Utility Operations",-482836.23,-1846308.83,-926976.27,-735092.98,-3897395,-5165361]
[4390,"Misc. Non-Operating Income",70258.820000000007,35377.15,37988.78,28525.200000000001,12800,20000]
[4405,"Interest & Dividend Income",385735.95,128822.54,129665.79,278195.09000000003,271024,275539]
[]
["Specific Service Charges",null,{"$f":"C15","v":589630.74},{"$f":"D15","v":575803.93999999994},{"$f":"E15","v":635866.92000000004},469499.89,403588,422134]
["Late Payment Charges",null,{"$f":"C16","v":108432.71},{"$f":"D16","v":99278.33},7650.68,111987.79,122798,120000]
["Other Operating Revenues",null,{"$f":"SUM(C17:C23)","v":293385.7},{"$f":"SUM(D17:D23)","v":315719.36999999994},{"$f":"SUM(E17:E23)","v":284796.53000000003},272625.52,259908,263249]
["Other Income or Deductions",null,{"$f":"SUM(C24:C30)","v":518896.99},{"$f":"SUM(D24:D30)","v":484428.48999999982},422240.08,313666.27,283824,295539]
["Total*",null,{"$f":"SUM(C32:C35)","v":1510346.14},{"$f":"SUM(D32:D35)","v":1475230.1299999997},1350554.2100000002,1167779.4700000002,1070118,1100922]
["* Please note- For 2013 Test, revenues from Standby rates have also been included as a revenue offset. Total other revenues including Standby revenues of $60 224 total $1 161 146"]
[]
["Description",null,null,"Account(s)"]
["Specific Service Charges:",null,null,4235]
["Late Payment Charges:",null,null,4225]
["Other Distribution Revenues:",null,null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
["The above table assumes adoption of MIFRS as of January 1, 2013.  If the adoption year differs, please adjust the table accordingly."]
[]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["Account 4210- Rent from Electric Property"]
[null,null,"2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
["Reporting Basis",null,null,null,null,null,2012,2013]
["Pole Rental Revenues ",null,null,121417.60000000001,103841.84,104422.11,106000,108120]
["Total",null,null,{"$f":"SUM(D58:D58)","v":121417.60000000001},{"$f":"SUM(E58:E58)","v":103841.84},{"$f":"SUM(F58:F58)","v":104422.11},{"$f":"SUM(G58:G58)","v":106000},{"$f":"SUM(H58:H58)","v":108120}]
[]
[]
["Account 4220- Other Electric Revenue"]
[null,null,"2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
["Reporting Basis",null,null,null,null,null,2012,2013]
["Other Electric Revenue",null,2832.56,565.54999999999995,1087.6199999999999,188.5,0,0]
["Total",null,{"$f":"SUM(C65:C65)","v":2832.56},565.54999999999995,1087.6199999999999,188.5,0,0]
[]
[]
["Account 4355-Gain on Disposition of Utility and Other Property"]
[null,null,"2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
["Reporting Basis",null,null,null,null,null,2012,2013]
["Gain on Disposition of Utility and Other Property",null,4550,-22968.7,51066.58,19025.11,0,0]
["Total",null,{"$f":"SUM(C72:C72)","v":4550},{"$f":"SUM(D72:D72)","v":-22968.7},51066.58,19025.11,0,0]
[]
[]
["Account 4375- Revenues from Non-Utility Operations"]
[null,null,"2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
["Reporting Basis",null,null,null,null,null,2012,2013]
["OPA Revenues and Incentives ",null,333873.76,1848103.66,954753.74,691180.42,3897395,{"$f":"H27","v":5165361}]
["Street Light Revenue",null,161356.48000000001,60929.46,0,0,0]
["CDM Bonus",null,45958.21,280473.21000000002,175741.46,31833.43,0]
["Total",null,{"$f":"SUM(C79:C81)","v":541188.44999999995},{"$f":"SUM(D79:D81)","v":2189506.33},1130495.2,723013.85000000009,3897395,5165361]
[]
[]
["Account 4380- Expenses fron Non-Utility Operations"]
[null,null,"2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
["Reporting Basis",null,null,null,null,null,2012,2013]
["OPA Incentives and Expense",null,-321479.75,-1785379.37,-926976.27,-735092.98,-3897395,{"$f":"H28","v":-5165361}]
["Street Light Revenue",null,-161356.48000000001,-60929.46,0,0,0]
["Total",null,{"$f":"SUM(C88:C89)","v":-482836.23},{"$f":"SUM(D88:D89)","v":-1846308.83},{"$f":"SUM(E88:E89)","v":-926976.27},-735092.98,-3897395,-5165361]
[]
["Account 4405- Interest and Dividend Income"]
[null,null,"2008 Actual","2009 Actual","2010 Actual","2011 Actual²","Bridge Year³","Test Year"]
["Reporting Basis",null,null,null,null,null,2012,2013]
["Interest on Taxes ",null,1557.71,59271.79,1668.07]
["Bank Deposit Interest",null,341698.74,44524.57,83436.45,157625.98000000001,130500,120000]
["Interest on Accounts Receivable",null,998.11,3744.12,1125.01,5035.83,1200,3500]
["Regulatory Asset Interest ",null,41481.39,21282.06,45686.28,115533.28,139324,152039]
["Total",null,{"$f":"SUM(C95:C98)","v":385735.95},{"$f":"SUM(D95:D98)","v":128822.54},{"$f":"SUM(E95:E98)","v":131915.81},{"$f":"SUM(F95:F98)","v":278195.08999999997},{"$f":"SUM(G95:G98)","v":271024},{"$f":"SUM(H96:H98)","v":275539}]

{"sheet":"App.2-G_Detailed_OM&A_Expenses","index":22,"n_rows":126,"n_cols":10,"rows_kept":126,"cut":false,"hidden":false,"merged":[[41,0,41,9],[62,0,62,9],[73,0,73,9],[85,0,85,9],[123,1,123,9],[71,0,71,1],[118,0,118,1],[39,0,39,1],[8,0,8,9],[9,0,9,9],[10,0,10,9],[12,5,12,6],[12,7,12,8],[15,0,15,9],[60,0,60,1],[112,0,112,1],[111,0,111,1],[124,1,124,9],[125,1,125,9]]}
[null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:",20]
[]
[null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-G"]
["Detailed, Account by Account, OM&A Expense Table"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description","Last Rebasing Year (2008 Actuals)","2009 Actual","2010 Actual","2011 Actual²","2011 Actual²","Bridge Year 2012³","Bridge Year 2012³","Test Year 2013"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP",null,"CGAAP",null,"CGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",311749,332926.40000000002,335122.63,327413.65000000002,null,226223,null,273250]
[5010,"Load Dispatching",38989.01,35700.089999999997,49739.08,31918.02,null,45927,null,114745]
[5012,"Station Buildings and Fixtures Expense",40427.75,33982.44,29812.489999999998,25755.040000000005,null,29252,null,29322]
[5014,"Transformer Station Equipment - Operation Labour",6001.62,5595.6,7008.84,15354.159999999998,null,7906,null,24787]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",77927.69,67308.070000000007,72587.12999999999,96170.5,null,75365,null,102609]
[5016,"Distribution Station Equipment - Operation Labour",2480.6799999999998,2387.06,1276.6600000000001,4207.9799999999996,null,1743,null,1962]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",3421.08,1512.25,1133.6899999999998,1154.95,null,400,null,520]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",1222.05,2522.64,1770.89,1927.6499999999999,null,985,null,1962]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",720.48,6292.85,6026.43,1976.3400000000001,null,10893,null,12752]
[5030,"Overhead Sub-transmission Feeders - Operation",0,0,0,0,null,0,null,0]
[5035,"Overhead Distribution Transformers - Operation",1043.97,8986.19,9393.34,3868.0499999999997,null,2989,null,5154]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",1137.18,138.82,1670.6000000000001,1178.1400000000001,null,670,null,0]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",11204.41,5624.52,10635.279999999999,6267.08,null,9508,null,11990]
[5050,"Underground Sub-transmission Feeders - Operation",0,0,0,0,null,0,null,0]
[5055,"Underground Distribution Transformers - Operation",1829.99,1386.74,1735.73,685.18999999999994,null,665,null,0]
[5060,"Street Lighting and Signal System Expense",0,0,0,0,null,0,null,0]
[5065,"Meter Expense",305437,285758.17,265761.75,363773.20999999996,null,464155,null,593094]
[5070,"Customer Premises - Operation Labour",897.27,315.29000000000002,333.75999999999993,460.96000000000004,null,710,null,5292]
[5075,"Customer Premises - Operation Materials and Expenses",0,0,0,0,null,0,null,0]
[5085,"Miscellaneous Distribution Expenses",214419.04,253078.12,186167.12,182823,null,221832,null,329209]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",0,0,0,0,null,0,null,0]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",0,13596.35,19982.8,6869.06,null,7343,null,25403]
[5096,"Other Rent",0,0,8233.0600000000013,4539.6400000000003,null,4732,null,44455]
["Total - Operations",null,{"$f":"SUM(C17:C39)","v":1018908.22},1057111.6000000001,1008391.2800000001,1076342.6199999999,0,1111298,0,1576506]
["Account","Description",{"$f":"C14","v":"Last Rebasing Year (2008 Actuals)"},null,"2010 Actual","2011 Actual²","2011 Actual²","Bridge Year 2012³","Bridge Year 2012³","Test Year 2013"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",301446.33,304848.83,325801.17,307486.40000000002,null,432478,null,499599]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",0,431,1031.22,1891.99,null,1559,null,2158]
[5112,"Maintenance of Transformer Station Equipment",0,0,0,0,null,0,null,0]
[5114,"Maintenance of Distribution Station Equipment",7164.02,9409.43,10704.22,5684,null,6747,null,9805]
[5120,"Maintenance of Poles, Towers and Fixtures",182780.21,135623.82999999999,57113.45,44138.609999999993,null,32442,null,75414]
[5125,"Maintenance of Overhead Conductors and Devices",116671.06,128911.77,109022.58,196827.12,null,184573,null,242022]
[5130,"Maintenance of Overhead Services",230266.37,200497.91,229756.91,218602.26,null,192135,null,247604]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",443358.64,399182.99,396203.23999999993,348542.16,null,415898,null,499535]
[5145,"Maintenance of Underground Conduit",43295.03,75395.009999999995,38898.480000000003,54613.68,null,52661,null,56902]
[5150,"Maintenance of Underground Conductors and Devices",78959.92,138559.93,89625.819999999992,71834.649999999994,null,70158,null,82311]
[5155,"Maintenance of Underground Services",210769.36,221815.45,143094.58000000002,138372.06999999998,null,109059,null,124877]
[5160,"Maintenance of Line Transformers",142264.74,108654.05,279921.46000000002,68590.53,null,305006,null,192863]
[5165,"Maintenance of Street Lighting and Signal Systems",0,0,0,0,null,0,null,0]
[5170,"Sentinel Lights - Labour",0,0,0,0,null,0,null,0]
[5172,"Sentinel Lights - Materials and Expenses",0,0,0,0,null,0,null,0]
[5175,"Maintenance of Meters",170.84,26.02,0,0,null,153,null,0]
[5178,"Customer Installations Expenses - Leased Property",0,0,0,0,null,0,null,0]
[5195,"Maintenance of Other Installations on Customer Premises",0,0,0,0,null,0,null,0]
["Total - Maintenance",null,{"$f":"SUM(C43:C60)","v":1757146.52},1723356.22,1681173.13,1456583.47,0,1802869,0,2033090]
["Account","Description",{"$f":"C41","v":"Last Rebasing Year (2008 Actuals)"},null,"2010 Actual","2011 Actual²","2011 Actual²","Bridge Year 2012³","Bridge Year 2012³","Test Year 2013"]
["Billing and Collecting"]
[5305,"Supervision",167396.72,175292.37,181121.02,161326.35999999999,null,223136,null,292372]
[5310,"Meter Reading Expense",409719.47,440325.26,402412.36000000004,354421.94,null,274993,null,240556]
[5315,"Customer Billing",517915.53,542936.48,555894.27999999991,495100.55000000005,null,542425,null,964616]
[5320,"Collecting",334793.43,350584.73,362242.04,322652.73,null,359916,null,536496]
[5325,"Collecting - Cash Over and Short",0,0,0,0,null,0,null,0]
[5330,"Collection Charges",282.27,547.52,453.71,833.22,null,1000,null,500]
[5335,"Bad Debt Expense",130318.21,257772.27,211526.98,307531.53999999998,null,300000,null,306000]
[5340,"Miscellaneous Customer Accounts Expenses",418491.79,438230.91,452802.54,403315.91,null,506862,null,522675]
["Total - Billing and Collecting",null,{"$f":"SUM(C64:C71)","v":1978917.42},2205689.54,2166452.9299999997,2045182.25,0,2208332,0,2863215]
["Account","Description",{"$f":"C62","v":"Last Rebasing Year (2008 Actuals)"},null,"2010 Actual","2011 Actual²","2011 Actual²","Bridge Year 2012³","Bridge Year 2012³","Test Year 2013"]
["Community Relations"]
[5405,"Supervision",0,0,0,0,null,0,null,0]
[5410,"Community Relations - Sundry",106287.64,119559.21,113350.68,106211.08,null,156330,null,152526]
[5415,"Energy Conservation",0,0,0,0,null,0,null,0]
[5420,"Community Safety Program",6948.94,8270.0300000000007,18028.509999999998,9412.07,null,12807,null,19051]
[5425,"Miscellaneous Customer Service and Informational Expenses",0,0,0,0,null,0,null,61200]
[5505,"Supervision",0,0,0,0,null,0,null,0]
[5510,"Demonstrating and Selling Expense",0,0,0,0,null,0,null,0]
[5515,"Advertising Expenses",0,0,0,0,null,0,null,0]
[5520,"Miscellaneous Sales Expense",0,0,0,0,null,0,null,0]
["Total - Community Relations",null,{"$f":"SUM(C75:C83)","v":113236.58},127829.24,131379.19,115623.15,0,169137,0,232777]
["Account","Description",{"$f":"C73","v":"Last Rebasing Year (2008 Actuals)"},null,"2010 Actual","2011 Actual²","2011 Actual²","Bridge Year 2012³","Bridge Year 2012³","Test Year 2013"]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",424359.82,388053.05,403907.61,319672.67,null,533369,null,729401]
[5610,"Management Salaries and Expenses",370449.08,397061.29,402930.18,302362.90000000002,null,340676,null,384158]
[5615,"General Administrative Salaries and Expenses",909393.12,867658.18,917873.88,884743.91,null,875650.96,null,582990]
[5620,"Office Supplies and Expenses",65707.31,65075.29,57259.8,51082.21,null,58468,null,80250]
[5625,"Administrative Expense Transferred - Credit",0,0,0,0,null,0,null,0]
[5630,"Outside Services Employed",110785.82,39291.379999999997,58600.07,127714.97,null,138735,null,220000]
[5635,"Property Insurance",151792.88,99319.86,74245.31,99677.92,null,100861,null,133133]
[5640,"Injuries and Damages",12642.12,0,0,0,null,0,null,0]
[5645,"OMERS Pensions and Benefits",220062.3,244531.55,215392.73,175099.34,null,302000,null,108000]
[5646,"Employee Pensions and OPEB",0,0,0,0,null,0,null,0]
[5647,"Employee Sick Leave",0,0,0,0,null,0,null,0]
[5650,"Franchise Requirements",50129.79,50605.5,53426.87,53775,null,57569,null,59000]
[5655,"Regulatory Expenses",248012.35,284560.46000000002,184345.89,120735.35,null,135500,null,144500]
[5660,"General Advertising Expenses",27062.36,20789.41,27398.32,15893.5,null,13600,null,40000]
[5665,"Miscellaneous General Expenses",184694.96,119196.29,84704.87,151291.4,null,8341,null,-1995]
[5670,"Rent",0,0,0,0,null,0,null,0]
[5672,"Lease Payment Charge",0,0,0,0,null,0,null,0]
[5675,"Maintenance of General Plant",0,0,0,0,null,0,null,0]
[5680,"Electrical Safety Authority Fees",15642.11,16129.26,16166.63,16012.68,null,16400,null,19000]
[5681,"Special Purpose Charge Expense",0,0,376534,0,null,0,null,0]
[5685,"Independent Electricity System Operator Fees and Penalties",54424.72,51566.47,51566.47,51757.74,null,60000,null,0]
[5695,"OM&A Contra Account",-19371.22,-29755.82,46970.78,-51215.29,null,-120132,null,0]
[6205,"Donations",null,null,null,null,null,0]
[6205,"Donations, Sub-account LEAP Funding",0,0,0,0]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C87:C110)","v":2825787.52},{"$f":"SUM(D87:D110)","v":2614082.1700000004},{"$f":"SUM(E87:E110)","v":2971323.41},2318604.3000000003,0,2521037.96,0,2498437]
["Total OM&A",null,{"$f":"C40+C61+C72+C84+C111","v":7693996.2599999998},7728068.7700000014,7958719.9400000004,7012335.790000001,0,7812673.96,0,9204025]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",0,0,376534,0,null,0,null,0]
[6205,"Donations1",null,null,null,null,null,0]
[]
[]
[]
["Total Recoverable OM&A",null,{"$f":"C112-SUM(C114:C118)","v":7693996.2599999998},7728068.7700000014,7582185.9400000004,7012335.790000001,0,7812673.96,0,9204025]
[]
["1 Account 6205 - Donations is generally non-recoverable.  However, the sub-account LEAP funding of account 6205 is generally recoverable."]
[]
["Note:"]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, 2011 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]
[3,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, 2012 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[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:",21]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-H"]
["OM&A Detailed Variance Analysis"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description","Last Board-approved Rebasing Year (2008 Year)","2008 Actual","Most Current Actuals               Year 2011","Test Year 2013","2008 Board Approved Versus 2008 Actual",null,"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",244352,311749,327413.65000000002,273250,{"$f":"D18-C18","v":67397},{"$f":"IF(C18=0,\"\",(D18/C18)-1)","v":0.27581930984808811},{"$f":"F18-C18","v":28898},{"$f":"IF(C18=0,\"\",(F18/C18)-1)","v":0.11826381613410164},{"$f":"F18-E18","v":-54163.650000000023},{"$f":"IF(E18=0,\"\",(F18/E18)-1)","v":-0.16542880848125918}]
[5010,"Load Dispatching",16375,38989.01,31918.02,114745,{"$f":"D19-C19","v":22614.010000000002},{"$f":"IF(C19=0,\"\",(D19/C19)-1)","v":1.3810082442748093},{"$f":"F19-C19","v":98370},{"$f":"IF(C19=0,\"\",(F19/C19)-1)","v":6.0073282442748095},{"$f":"F19-E19","v":82826.98},{"$f":"IF(E19=0,\"\",(F19/E19)-1)","v":2.5949911679985163}]
[5012,"Station Buildings and Fixtures Expense",36464,40427.75,25755.040000000005,29322,3963.75,0.10870310443176834,-7142,-0.19586441421676171,3566.9599999999955,0.1384956109561466]
[5014,"Transformer Station Equipment - Operation Labour",6205,6001.62,15354.159999999998,24787,-203.38000000000011,-3.2776792908944419E-2,18582,2.9946817082997583,9432.840000000002,0.61435076878188077]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",51220,77927.69,96170.5,102609,26707.690000000002,0.52143088637251078,51389,1.003299492385787,6438.5,6.6948804467066303E-2]
[5016,"Distribution Station Equipment - Operation Labour",1959,2480.6799999999998,4207.9799999999996,1962,521.67999999999984,0.26629913221031121,3,1.5313935681469104E-3,-2245.9799999999996,-0.53374303109805643]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",3612,3421.08,1154.95,520,-190.92000000000007,-5.2857142857142825E-2,-3092,-0.85603543743078625,-634.95000000000005,-0.54976405905017534]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",3019,1222.05,1927.6499999999999,1962,-1796.95,-0.59521364690294809,-1057,-0.35011593242795624,34.350000000000136,1.7819624931912026E-2]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",13806,720.48,1976.3400000000001,12752,-13085.52,-0.94781399391568888,-1054,-7.6343618716500083E-2,10775.66,5.4523310766366109]
[5030,"Overhead Sub-transmission Feeders - Operation",0,0,0,0,0,"",0,"",0,""]
[5035,"Overhead Distribution Transformers - Operation",14800,1043.97,3868.0499999999997,5154,-13756.03,-0.92946148648648652,-9646,-0.65175675675675682,1285.9500000000003,0.33245433745685826]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",1043,1137.18,1178.1400000000001,0,94.180000000000064,9.0297219558964636E-2,-1043,-1,-1178.1400000000001,-1]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",18921,11204.41,6267.08,11990,-7716.59,-0.40783203847576766,-6931,-0.36631256276095348,5722.92,0.91317168442081487]
[5050,"Underground Sub-transmission Feeders - Operation",0,0,0,0,0,"",0,"",0,""]
[5055,"Underground Distribution Transformers - Operation",3290,1829.99,685.18999999999994,0,-1460.01,-0.44377203647416408,-3290,-1,-685.18999999999994,-1]
[5060,"Street Lighting and Signal System Expense",0,0,0,0,0,"",0,"",0,""]
[5065,"Meter Expense",452578,305437,363773.20999999996,593094,-147141,-0.32511743832002438,140516,0.31047907763965554,229320.79000000004,0.63039493754913956]
[5070,"Customer Premises - Operation Labour",5979,897.27,460.96000000000004,5292,-5081.7299999999996,-0.84992975413948824,-687,-0.11490215755142996,4831.04,10.480388753904894]
[5075,"Customer Premises - Operation Materials and Expenses",0,0,0,0,0,"",0,"",0,""]
[5085,"Miscellaneous Distribution Expenses",118312,214419.04,182823,329209,96107.040000000008,0.81231861518696324,210897,1.7825495300561229,146386,0.80069794281901063]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",0,0,0,0,0,"",0,"",0,""]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",6285,0,6869.06,25403,-6285,-1,19118,3.0418456642800322,18533.939999999999,2.6981770431470973]
[5096,"Other Rent",0,0,4539.6400000000003,44455,0,"",44455,"",39915.360000000001,8.7926267281105979]
["Total - Operations",null,{"$f":"SUM(C18:C40)","v":998220},{"$f":"SUM(D18:D40)","v":1018908.22},{"$f":"SUM(E18:E40)","v":1076342.6199999999},{"$f":"SUM(F18:F40)","v":1576506},20688.219999999972,2.0725110697040749E-2,578286,0.57931718458856762,500163.38000000012,0.46468788906640168]
["Account","Description"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",280966,301446.33,307486.40000000002,499599,{"$f":"D44-C44","v":20480.330000000016},{"$f":"IF(C44=0,\"\",(D44/C44)-1)","v":7.2892556394724028E-2},{"$f":"F44-C44","v":218633},{"$f":"IF(C44=0,\"\",(F44/C44)-1)","v":0.77814753386530744},{"$f":"F44-E44","v":192112.59999999998},{"$f":"IF(E44=0,\"\",(F44/E44)-1)","v":0.62478405548993377}]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",3970,0,1891.99,2158,-3970,{"$f":"IF(C45=0,\"\",(D45/C45)-1)","v":-1},-1812,-0.45642317380352648,266.01,0.14059799470398882]
[5112,"Maintenance of Transformer Station Equipment",0,0,0,0,0,"",0,"",0,""]
[5114,"Maintenance of Distribution Station Equipment",16206,7164.02,5684,9805,-9041.98,-0.55794026903615945,-6401,-0.39497716894977164,4121,0.72501759324419424]
[5120,"Maintenance of Poles, Towers and Fixtures",153188,182780.21,44138.609999999993,75414,29592.209999999992,0.19317577094811589,-77774,-0.50770295323393477,31275.390000000007,0.70857215485489933]
[5125,"Maintenance of Overhead Conductors and Devices",194468,116671.06,196827.12,242022,-77796.94,-0.40005008536108766,47554,0.24453380504761713,45194.880000000005,0.22961713812608764]
[5130,"Maintenance of Overhead Services",201225,230266.37,218602.26,247604,29041.369999999995,0.14432287240651021,46379,0.2304832898496707,29001.739999999991,0.13266898521543191]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",333592,443358.64,348542.16,499535,109766.64000000001,0.32904458140482995,165943,0.4974429842442265,150992.84000000003,0.43321255597888086]
[5145,"Maintenance of Underground Conduit",66733,43295.03,54613.68,56902,-23437.97,-0.35122008601441568,-9831,-0.147318418173917,2288.3199999999997,4.1900124657411775E-2]
[5150,"Maintenance of Underground Conductors and Devices",111669,78959.92,71834.649999999994,82311,-32709.08,-0.29291101379971163,-29358,-0.26290196921258357,10476.350000000006,0.14583978623129656]
[5155,"Maintenance of Underground Services",204053,210769.36,138372.06999999998,124877,6716.359999999986,3.2914781943906624E-2,-79176,-0.38801683876247839,-13495.069999999978,-9.7527412865905494E-2]
[5160,"Maintenance of Line Transformers",159264,142264.74,68590.53,192863,-16999.260000000009,-0.10673636226642558,33599,0.21096418525215999,124272.47,1.8118021540291349]
[5165,"Maintenance of Street Lighting and Signal Systems",0,0,0,0,0,"",0,"",0,""]
[5170,"Sentinel Lights - Labour",0,0,0,0,0,"",0,"",0,""]
[5172,"Sentinel Lights - Materials and Expenses",0,0,0,0,0,"",0,"",0,""]
[5175,"Maintenance of Meters",0,170.84,0,0,170.84,"",0,"",0,""]
[5178,"Customer Installations Expenses - Leased Property",0,0,0,0,0,"",0,"",0,""]
[5195,"Maintenance of Other Installations on Customer Premises",0,0,0,0,0,"",0,"",0,""]
["Total - Maintenance",null,{"$f":"SUM(C44:C61)","v":1725334},{"$f":"SUM(D44:D61)","v":1757146.52},{"$f":"SUM(E44:E61)","v":1456583.47},{"$f":"SUM(F44:F61)","v":2033090},{"$f":"D62-C62","v":31812.520000000019},1.8438470464269496E-2,307756,0.17837473787684011,576506.53,0.39579367875155147]
["Account","Description"]
["Billing and Collecting"]
[5305,"Supervision",135049,167396.72,161326.35999999999,292372,{"$f":"D65-C65","v":32347.72},{"$f":"IF(C65=0,\"\",(D65/C65)-1)","v":0.23952580174603288},{"$f":"F65-C65","v":157323},{"$f":"IF(C65=0,\"\",(F65/C65)-1)","v":1.1649327281209043},{"$f":"F65-E65","v":131045.64000000001},{"$f":"IF(E65=0,\"\",(F65/E65)-1)","v":0.81230147385709328}]
[5310,"Meter Reading Expense",371227,409719.47,354421.94,240556,38492.469999999972,0.10368984475805898,-130671,-0.35199756483229938,-113865.94,-0.32127226660968]
[5315,"Customer Billing",466741,517915.53,495100.55000000005,964616,51174.530000000028,0.10964224269991285,497875,1.0667050891179475,469515.44999999995,0.94832342642317791]
[5320,"Collecting",300111,334793.43,322652.73,536496,34682.429999999993,0.11556534082389525,236385,0.78765856633045783,213843.27000000002,0.66276603331389761]
[5325,"Collecting - Cash Over and Short",0,0,0,0,0,"",0,"",0,""]
[5330,"Collection Charges",2251,282.27,833.22,500,-1968.73,-0.8746023989338072,-1751,-0.77787649933362946,-333.22,-0.39991838890089049]
[5335,"Bad Debt Expense",183090,130318.21,307531.53999999998,306000,-52771.789999999994,-0.28822868534600465,122910,0.67130919220055718,-1531.539999999979,-4.9801070810492343E-3]
[5340,"Miscellaneous Customer Accounts Expenses",649367,418491.79,403315.91,522675,-230875.21000000002,-0.35553887093122993,-126692,-0.19510076736267778,119359.09000000003,0.29594441240862546]
["Total - Billing and Collecting",null,{"$f":"SUM(C65:C72)","v":2107836},{"$f":"SUM(D65:D72)","v":1978917.42},{"$f":"SUM(E65:E72)","v":2045182.25},{"$f":"SUM(F65:F72)","v":2863215},{"$f":"D73-C73","v":-128918.58000000007},-6.1161579933163734E-2,755379,0.35836706461033963,818032.75,0.39998036849772189]
["Account","Description"]
["Community Relations"]
[5405,"Supervision",0,0,0,0,{"$f":"D76-C76","v":0},{"$f":"IF(C76=0,\"\",(D76/C76)-1)","v":""},{"$f":"F76-C76","v":0},{"$f":"IF(C76=0,\"\",(F76/C76)-1)","v":""},{"$f":"F76-E76","v":0},{"$f":"IF(E76=0,\"\",(F76/E76)-1)","v":""}]
[5410,"Community Relations - Sundry",114588,106287.64,106211.08,152526,-8300.36,-7.2436555311201856E-2,37938,0.33108178866897053,46314.92,0.43606486253599908]
[5415,"Energy Conservation",0,0,0,0,0,"",0,"",0,""]
[5420,"Community Safety Program",12743,6948.94,9412.07,19051,-5794.06,-0.45468570980145961,6308,0.49501687200816136,9638.93,1.0241030931559156]
[5425,"Miscellaneous Customer Service and Informational Expenses",0,0,0,61200,0,"",61200,"",61200,""]
[5505,"Supervision",0,0,0,0,0,"",0,"",0,""]
[5510,"Demonstrating and Selling Expense",0,0,0,0,0,"",0,"",0,""]
[5515,"Advertising Expenses",0,0,0,0,0,"",0,"",0,""]
[5520,"Miscellaneous Sales Expense",0,0,0,0,0,"",0,"",0,""]
["Total - Community Relations",null,{"$f":"SUM(C76:C84)","v":127331},{"$f":"SUM(D76:D84)","v":113236.58},{"$f":"SUM(E76:E84)","v":115623.15},{"$f":"SUM(F76:F84)","v":232777},{"$f":"D85-C85","v":-14094.419999999998},-0.11069119067626887,105446,0.82812512271167282,117153.85,1.0132386983056594]
["Account","Description"]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",392793,424359.82,319672.67,729401,{"$f":"D88-C88","v":31566.820000000007},{"$f":"IF(C88=0,\"\",(D88/C88)-1)","v":8.036502687166025E-2},{"$f":"F88-C88","v":336608},{"$f":"IF(C88=0,\"\",(F88/C88)-1)","v":0.85696028187875029},{"$f":"F88-E88","v":409728.33},{"$f":"IF(E88=0,\"\",(F88/E88)-1)","v":1.2817121025704199}]
[5610,"Management Salaries and Expenses",662071,370449.08,302362.90000000002,384158,-291621.92,-0.44046925480801902,-277913,-0.41976313718619307,81795.099999999977,0.27051963054991202]
[5615,"General Administrative Salaries and Expenses",664697,909393.12,884743.91,582990,244696.12,0.36813182547837586,-81707,-0.1229236780066707,-301753.91000000003,-0.34106356267544136]
[5620,"Office Supplies and Expenses",48202,65707.31,51082.21,80250,17505.309999999998,0.36316563628065213,32048,0.66486867764823043,29167.79,0.57099702616625247]
[5625,"Administrative Expense Transferred - Credit",0,0,0,0,0,"",0,"",0,""]
[5630,"Outside Services Employed",164324,110785.82,127714.97,220000,-53538.179999999993,-0.32580864633285456,55676,0.33881843187848393,92285.03,0.72258584878499366]
[5635,"Property Insurance",0,151792.88,99677.92,133133,151792.88,"",133133,"",33455.08,0.33563180291081518]
[5640,"Injuries and Damages",0,12642.12,0,0,12642.12,"",0,"",0,""]
[5645,"OMERS Pensions and Benefits",101036,220062.3,175099.34,108000,119026.29999999999,1.1780583158478164,6964,6.8925927392216702E-2,-67099.34,-0.3832072696561849]
[5646,"Employee Pensions and OPEB",0,0,0,0,0,"",{"$f":"F97-C97","v":0},{"$f":"IF(C97=0,\"\",(F97/C97)-1)","v":""},{"$f":"F97-E97","v":0},{"$f":"IF(E97=0,\"\",(F97/E97)-1)","v":""}]
[5647,"Employee Sick Leave",0,0,0,0,0,"",{"$f":"F98-C98","v":0},{"$f":"IF(C98=0,\"\",(F98/C98)-1)","v":""},{"$f":"F98-E98","v":0},{"$f":"IF(E98=0,\"\",(F98/E98)-1)","v":""}]
[5650,"Franchise Requirements",49316,50129.79,53775,59000,813.79000000000087,1.6501541082001747E-2,9684,0.19636629085895052,5225,9.7164109716410874E-2]
[5655,"Regulatory Expenses",196822,248012.35,120735.35,144500,51190.350000000006,0.26008449258721078,-52322,-0.26583410391114815,23764.649999999994,0.19683257637469054]
[5660,"General Advertising Expenses",23802,27062.36,15893.5,40000,3260.3600000000006,0.13697840517603566,16198,0.6805310478111084,24106.5,1.5167521313744614]
[5665,"Miscellaneous General Expenses",171754,184694.96,151291.4,-1995,12940.959999999992,7.5345901696612483E-2,-173749,-1.0116154500040755,-153286.39999999999,-1.0131864732562459]
[5670,"Rent",0,0,0,0,0,"",0,"",0,""]
[5672,"Lease Payment Charge",0,0,0,0,0,"",0,"",0]
[5675,"Maintenance of General Plant",54927,0,0,0,-54927,-1,-54927,-1,0,""]
[5680,"Electrical Safety Authority Fees",18309,15642.11,16012.68,19000,-2666.8899999999994,-0.14566005789502423,691,3.7741001693156306E-2,2987.3199999999997,0.18655965147620512]
[5681,"Special Purpose Charge Expense",0,0,0,0,0,"",0,"",0]
[5685,"Independent Electricity System Operator Fees and Penalties",0,54424.72,51757.74,0,54424.72,"",0,"",-51757.74,-1]
[5695,"OM&A Contra Account",0,-19371.22,-51215.29,0,-19371.22,"",0,"",51215.29,-1]
[6205,"Donations",0,null,null,null,0,"",{"$f":"F110-C110","v":0},{"$f":"IF(C110=0,\"\",(F110/C110)-1)","v":""},{"$f":"F110-E110","v":0},{"$f":"IF(E110=0,\"\",(F110/E110)-1)","v":""}]
[6205,"Donations, Sub-account LEAP Funding",0,0,0,null,0,"",0,"",0,""]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C88:C111)","v":2548053},{"$f":"SUM(D88:D111)","v":2825787.52},{"$f":"SUM(E88:E111)","v":2318604.3000000003},{"$f":"SUM(F88:F111)","v":2498437},{"$f":"D112-C112","v":277734.52},0.10899872176913128,-49616,-1.9472122440153283E-2,179832.69999999972,7.7560754976603752E-2]
["Total OM&A",null,{"$f":"C112+C85+C73+C62+C41","v":7506774},{"$f":"D112+D85+D73+D62+D41","v":7693996.2599999988},{"$f":"E112+E85+E73+E62+E41","v":7012335.79},{"$f":"F112+F85+F73+F62+F41","v":9204025},{"$f":"D113-C113","v":187222.25999999885},2.494044179297239E-2,1697251,0.22609592349523244,2191689.21,0.31254766965459302]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",0,null,0,0,null,null,{"$f":"F115-C115","v":0},{"$f":"IF(C115=0,\"\",(F115/C115)-1)","v":""},{"$f":"F115-E115","v":0},{"$f":"IF(E115=0,\"\",(F115/E115)-1)","v":""}]
[6205,"Donations1",0,null,null,null,null,null,{"$f":"F116-C116","v":0},"",{"$f":"F116-E116","v":0},""]
[null,null,null,null,null,null,null,null,{"$f":"F117-C117","v":0},"",{"$f":"F117-E117","v":0},""]
[null,null,null,null,null,null,null,null,{"$f":"F118-C118","v":0},"",{"$f":"F118-E118","v":0},""]
[null,null,null,null,null,null,null,null,{"$f":"F119-C119","v":0},"",{"$f":"F119-E119","v":0},""]
["Total Recoverable OM&A",null,{"$f":"C113-SUM(C115:C119)","v":7506774},{"$f":"D113-SUM(D115:D119)","v":7693996.2599999988},{"$f":"E113-SUM(E115:E119)","v":7012335.79},{"$f":"F113-SUM(F115:F119)","v":9204025},{"$f":"D120-C120","v":187222.25999999885},{"$f":"IF(C120=0,\"\",(D120/C120)-1)","v":2.494044179297239E-2},{"$f":"I113-SUM(I115:I119)","v":1697251},0.22609592349523244,{"$f":"K113-SUM(K115:K119)","v":2191689.21},0.31254766965459302]
[]
["1 Account 6205 - Donations is generally non-recoverable.  However, the sub-account LEAP funding of account 6205 is generally recoverable."]
[]
[]
["Note:"]
[]
[1,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, Column D \"Most Current Actual Year\" must be provided on CGAAP."]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, Column D \"Most Current Actual Year\" must be provided on that standard."]

{"sheet":"App.2-I_OM&A_Summary_Analys","index":24,"n_rows":59,"n_cols":13,"rows_kept":59,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[12,8,12,9],[56,0,57,12],[61,1,62,6]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[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:",22]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-I"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,"Last Rebasing Year (2008 BA)","Last Rebasing Year (2008 Actuals)","2009 Actuals","2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Operations",998220,1018908.22,1057111.6000000001,1008391.2800000001,1076342.6199999999,1111298,1576506]
["Maintenance",1725334,1757146.52,1723356.22,1681173.13,1456583.47,1802869,2033090]
["SubTotal",{"$f":"SUM(B15:B16)","v":2723554},2776054.74,2780467.8200000003,2689564.41,2532926.09,2914167,3609596]
["%Change (year over year)",null,null,null,{"$f":"IF(ISERROR((E17-C17)/C17), \"\", (E17-C17)/C17)","v":-3.1155844570990004E-2},{"$f":"IF(ISERROR((F17-E17)/E17), \"\", (F17-E17)/E17)","v":-5.8239289387384589E-2},{"$f":"IF(ISERROR((G17-F17)/F17), \"\", (G17-F17)/F17)","v":0.15051402861897173},{"$f":"IF(ISERROR((H17-G17)/G17), \"\", (H17-G17)/G17)","v":0.23863731900059262}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H17-C17)/C17), \"\", (H17-C17)/C17)","v":0.30026110364091729}]
["Billing and Collecting",2107836,1978917.42,2205689.54,2166452.9299999997,2045182.25,2208332,2863215]
["Community Relations",127331,113236.58,127829.24,131379.19,115623.15,169137,232777]
["Administrative and General",2548053,2825788,2614082,2594789,2318604,2521037.96,2498437]
["SubTotal",{"$f":"SUM(B20:B22)","v":4783220},4917942,4947600.78,4892621.1199999992,4479409.4000000004,4898506.96,5594429]
["%Change (year over year)",null,null,null,{"$f":"IF(ISERROR((E23-C23)/C23), \"\", (E23-C23)/C23)","v":-5.1486739778551314E-3},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":-8.4456104379486238E-2},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":9.3560896666422047E-2},{"$f":"IF(ISERROR((H23-G23)/G23), \"\", (H23-G23)/G23)","v":0.14206819459127604}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H23-C23)/C23), \"\", (H23-C23)/C23)","v":0.13755489593004552}]
["Total",{"$f":"SUM(B23,B17)","v":7506774},7693996.7400000002,7728068.6000000006,7582185.5299999993,7012335.4900000002,7812673.96,9204025]
["%Change (year over year)",null,null,null,{"$f":"IF(ISERROR((E26-C26)/C26), \"\", (E26-C26)/C26)","v":-1.453226636017536E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":-7.5156435798795232E-2},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":0.11413294060749506},{"$f":"IF(ISERROR((H26-G26)/G26), \"\", (H26-G26)/G26)","v":0.17808896763432835}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2008 BA)"},"Last Rebasing Year (2008 Actuals)",{"$f":"D13","v":"2009 Actuals"},"2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year"]
["Operations",{"$f":"B15","v":998220},1018908.22,{"$f":"D15","v":1057111.6000000001},1008391.2800000001,1076342.6199999999,1111298,1576506]
["Maintenance",1725334,1757146.52,{"$f":"D16","v":1723356.22},1681173.13,1456583.47,1802869,2033090]
["Billing and Collecting",{"$f":"B20","v":2107836},1978917.42,{"$f":"D20","v":2205689.54},2166452.9299999997,2045182.25,2208332,2863215]
["Community Relations",127331,113236.58,{"$f":"D21","v":127829.24},131379.19,115623.15,169137,232777]
["Administrative and General",2548053,2825788,{"$f":"D22","v":2614082},2594789,2318604,2521037.96,2498437]
["Total",{"$f":"SUM(B31:B35)","v":7506774},7693996.7400000002,7728068.6000000006,7582185.5300000003,7012335.4900000002,7812673.96,9204025]
["%Change (year over year)",null,null,null,{"$f":"IF(ISERROR((E36-C36)/C36), \"\", (E36-C36)/C36)","v":-1.4532266360175239E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":-7.5156435798795343E-2},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":0.11413294060749506},{"$f":"IF(ISERROR((H36-G36)/G36), \"\", (H36-G36)/G36)","v":0.17808896763432835}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2008 BA)"},{"$f":"C13","v":"Last Rebasing Year (2008 Actuals)"},{"$f":"+D13","v":"2009 Actuals"},"Variance 2008  BA – 2008 Actuals",{"$f":"E13","v":"2010 Actuals"},"Variance 2010 Actuals vs. 2008 Actuals",{"$f":"F13","v":"2011 Actuals"},"Variance 2011 Actuals vs. 2010 Actuals",{"$f":"G13","v":"2012 Bridge Year"},"Variance 2012 Bridge vs. 2011 Actuals",{"$f":"H13","v":"2013 Test Year"},"Variance 2013 Test vs. 2012 Bridge"]
["Operations",{"$f":"B15","v":998220},1018908.22,1057111.6000000001,{"$f":"B41-C41","v":-20688.219999999972},{"$f":"E15","v":1008391.2800000001},{"$f":"F41-C41","v":-10516.939999999828},{"$f":"F15","v":1076342.6199999999},{"$f":"H41-F41","v":67951.339999999735},{"$f":"G15","v":1111298},{"$f":"J41-H41","v":34955.380000000121},{"$f":"H15","v":1576506},{"$f":"L41-J41","v":465208}]
["Maintenance ",1725334,1757146.52,1723356.22,{"$f":"B42-C42","v":-31812.520000000019},{"$f":"E16","v":1681173.13},{"$f":"F42-C42","v":-75973.39000000013},{"$f":"F16","v":1456583.47},{"$f":"H42-F42","v":-224589.65999999992},{"$f":"G16","v":1802869},346285.53,{"$f":"H16","v":2033090},230221]
["Billing and Collecting ",{"$f":"B20","v":2107836},1978917.42,{"$f":"D20","v":2205689.54},{"$f":"B43-C43","v":128918.58000000007},{"$f":"E20","v":2166452.9299999997},{"$f":"F43-C43","v":187535.50999999978},{"$f":"F20","v":2045182.25},-121270.6799999997,{"$f":"G20","v":2208332},163149.75,{"$f":"H20","v":2863215},654883]
["Community Relations ",127331,113236.58,{"$f":"D21","v":127829.24},{"$f":"B44-C44","v":14094.419999999998},{"$f":"E21","v":131379.19},{"$f":"F44-C44","v":18142.61},{"$f":"F21","v":115623.15},-15756.040000000008,{"$f":"G21","v":169137},53513.850000000006,{"$f":"H21","v":232777},63640]
["Administrative and General ",2548053,2825788,{"$f":"D22","v":2614082},{"$f":"B45-C45","v":-277735},{"$f":"E22","v":2594789},{"$f":"F45-C45","v":-230999},{"$f":"F22","v":2318604},-276185,{"$f":"G22","v":2521037.96},202433.95999999996,{"$f":"H22","v":2498437},-22600.959999999963]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":7506774},{"$f":"SUM(C41:C45)","v":7693996.7400000002},{"$f":"SUM(D41:D45)","v":7728068.6000000006},-187222.73999999993,7582185.5300000003,-111811.21000000018,7012335.4900000002,-569850.03999999992,7812673.96,800338.47000000009,9204025,1391351.04]
["Variance from previous year ",null,null,{"$f":"D46-C46","v":34071.860000000335},null,{"$f":"F46-D46","v":-145883.0700000003},null,{"$f":"H46-F46","v":-569850.04},null,{"$f":"J46-H46","v":800338.46999999974},null,{"$f":"L46-J46","v":1391351.04}]
["Percent change (year over year) ",null,null,{"$f":"IF(ISERROR(D47/C46), \"\", D47/C46)","v":4.4283694354672071E-3},null,{"$f":"IF(ISERROR(F47/D46), \"\", F47/D46)","v":-1.887704128299279E-2},null,{"$f":"IF(ISERROR(H47/F46), \"\", H47/F46)","v":-7.5156435798795343E-2},null,{"$f":"IF(ISERROR(J47/H46), \"\", J47/H46)","v":0.11413294060749506},null,{"$f":"IF(ISERROR(L47/J46), \"\", L47/J46)","v":0.17808896763432835}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,{"$f":"IF(ISERROR((L46-H46)/H46), \"\", (L46-H46)/H46)","v":0.31254772580768231}]
["Simple average of % variance for all years",null,null,null,null,null,null,{"$f":"IF(ISERROR((L46-C46)/C46), \"\", (L46-C46)/C46)","v":0.19626057964771113},null,null,null,null,{"$f":"H50/5","v":3.9252115929542225E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,null,{"$f":"IF(ISERROR((L47-C47)/C47), \"\", (L47-C47)/C47)","v":""},null,null,null,null,{"$f":"IF((L46-C46)=0,\"\",POWER((L46)/C46,1/5))-1","v":3.6490100080893262E-2}]
["Compound Growth Rate                                                            (2011 Actuals vs. 2008 Actuals)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H46/C46)^(1/(2011-2008))-1),\"\",POWER((H46)/C46,1/3))-1","v":-3.0449958511534314E-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- Attached Seperately","index":25,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[[39,1,42,7],[43,1,44,7],[9,0,9,7],[10,0,10,7]]}
[null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,"Exhibit:",4]
[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-J has been attached separately due to an apparent glitch with this worksheet."]
["OM&A Cost Driver Table"]
[]
["OM&A","Last Rebasing Year (2008 Actuals)","2009 Actuals","2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes:"]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is"]
[null,"required."]
[2,"The closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[]
[4,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount."]

{"sheet":"App.2-K_Employee Costs","index":26,"n_rows":92,"n_cols":8,"rows_kept":92,"cut":false,"hidden":false,"merged":[[79,0,79,7],[8,0,8,7],[9,0,9,7],[13,0,13,7],[19,0,19,7],[25,0,25,7],[31,0,31,7],[37,0,37,7],[43,0,43,7],[49,0,49,7],[55,0,55,7],[61,0,61,7],[67,0,67,7],[73,0,73,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,null,"Page:",24]
[]
[null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,"Last Rebasing Year (2008 Board-Approved)","Last Rebasing Year (2008 Actuals)","2009 Actuals","2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Number of Employees (FTEs including Part-Time)1"]
["Executive",1.18,null,null,null,null,5.55,5]
["Management",13.82,12.199999999999998,12.749999999999998,12.799999999999997,14.173333333333332,11.700000000000001,15.136699999999999]
["Non-Union",11.24,4.45,4.75,4.75,3.666666666666667,4,6.9347000000000003]
["Union",45.63,39.116666666666696,39.350000000000016,39.398000000000017,38.998333333333349,34.809999999999981,43.118447000000003]
["Total",{"$f":"SUM(B15:B18)","v":71.87},{"$f":"SUM(C15:C18)","v":55.766666666666694},{"$f":"SUM(D15:D18)","v":56.850000000000016},{"$f":"SUM(E15:E18)","v":56.948000000000015},56.838333333333352,56.059999999999981,70.189847]
["Number of Part-Time Employees"]
["Executive"]
["Management"]
["Non-Union"]
["Union",{"$f":"2*0.25+6*0.42","v":3.02},8,11,10,8,11,2]
["Total",{"$f":"SUM(B21:B24)","v":3.02},{"$f":"SUM(C21:C24)","v":8},11,10,8,11,2]
["Total Salary and Wages"]
["Executive",null,null,null,null,null,712228.38749999995,642510.12774999999]
["Management",1559871,1147193.5619999995,1219553.9279999998,1301936.1320000014,1402206.689400001,962124.30999999866,1341843.8959199998]
["Non-Union",692837,292969.47000000003,333514.26000000013,347469.18999999785,264318.23999999953,255555.16000000032,495259.04309193749]
["Union",2539737,2196880.5989999981,2329720.4829999986,2413325.7002999987,2480547.1129999943,2235144.9449642813,2807591.0420437339]
["Total",{"$f":"SUM(B27:B30)","v":4792445},{"$f":"SUM(C27:C30)","v":3637043.6309999973},3882788.6709999987,4062731.022299998,4147072.042399995,4165052.8024642803,5287204.1088056713]
["Current Benefits"]
["Executive",null,null,null,null,null,130293.56000000001,127278.19671750498]
["Management",335518,237713.77499999997,253607.24400000004,268331.63300000003,265271.01370000001,247095.3365,241628.82439598662]
["Non-Union",134221,59072.265999999996,70465.739999999991,81231.959999999992,58529.69000000001,59752.799999999996,87600.308780702719]
["Union",579203,474509.06200000009,537307.92900000035,579923.28899999999,573341.99000000011,568261.84542857122,597698.84310361114]
["Total",{"$f":"SUM(B33:B36)","v":1048942},{"$f":"SUM(C33:C36)","v":771295.10300000012},861380.91300000041,929486.88199999998,897142.69370000018,1005403.5419285712,1054206.1729978055]
["Accrued Pension and Post-Retirement Benefits"]
["Executive",null,null,null,null,null,223955,10653]
["Management",null,null,null,null,null,16691,25567]
["Non-Union",null,null,null,null,null,6955,10653]
["Union",null,null,null,null,null,54400,61128]
["Total",849005,220062,244532,215393,175099,{"$f":"SUM(G39:G42)","v":302001},108001]
[]
["Executive",{"$f":"B33+B39","v":0},0,0,0,0,354248.56,137931.19671750499]
["Management",335518,237713.77499999997,253607.24400000004,268331.63300000003,265271.01370000001,263786.33649999998,267195.82439598662]
["Non-Union",134221,59072.265999999996,70465.739999999991,81231.959999999992,58529.69000000001,66707.799999999988,98253.308780702719]
["Union",579203,474509.06200000009,537307.92900000035,579923.28899999999,573341.99000000011,622661.84542857122,{"$f":"H36+H42","v":658826.84310361114}]
["Total",1897947,991357.10300000012,1105912.9130000004,1144879.882,1072241.6937000002,1307404.5419285712,1162207.1729978055]
["Total Compensation (Salary, Wages, & Benefits)"]
["Executive",{"$f":"B27+B45","v":0},0,0,0,0,1066476.9475,780441.32446750498]
["Management",1895389,1384907.3369999994,1473161.1719999998,1570267.7650000015,1667477.703100001,1225910.6464999986,1609039.7203159863]
["Non-Union",827058,352041.73600000003,403980.00000000012,428701.14999999781,322847.92999999953,322262.96000000031,593512.3518726402]
["Union",3118940,2671389.660999998,2867028.4119999991,2993248.9892999986,3053889.1029999945,2857806.7903928524,{"$f":"H30+H48","v":3466417.8851473453}]
["Total",6690392,4628400.7339999974,4988701.5839999989,5207610.9042999977,5219313.7360999957,{"$f":"G31+G49","v":5472457.344392851},{"$f":"H31+H49","v":6449411.2818034766}]
["Compensation - Average Yearly Base Wages"]
["Executive",null,null,null,null,null,128329.43918918919,128502.02554999999]
["Management",1559871,94031.099344262271,95651.288470588232,101713.76031250013,98927.508189087559,82032.076068375944,88648.377514253429]
["Non-Union",692837,64478.824719101125,70213.528421052659,73111.734736841652,71970.679090908961,62948.477500000081,71417.51526265555]
["Union",2418902,52243.314682573407,56338.406988564107,57941.781519366406,60610.588503782041,61558.179401444475,63183.886053311093]
["Total",null,62361.527340107517,66314.591081794148,69045.571052539104,70898.225494531158,72540.810068931169,74141.835767296536]
["Compensation - Average Yearly Overtime"]
["Executive",null,null,null,null,null,0,0]
["Management",0,1.1598360655737707,0,0,5.2309501411100667,200.77094017094015,0]
["Non-Union",0,1357.0112359550562,0,39.673684210526311,116.11363636363636,940.31250000000034,0]
["Union",120835,3918.9503110353571,2866.687878017789,3313.2492004670294,2995.9018505064309,2651.6725079000316,1929.5685672538252]
["Total",null,2857.4259952181669,1984.2421811785402,2295.4948725152781,2064.3650529278943,1755.5296111309326,1185.3566228745306]
["Compensation - Average Yearly Incentive Pay"]
["Executive",0,0,0,0,0,0,0]
["Management",0,0,0,0,0,0,0]
["Non-Union",0,0,0,0,0,0,0]
["Union",0,0,0,0,0,0,0]
["Total",0,0,0,0,0,0,0]
["Compensation - Average Yearly Benefits"]
["Executive",null,0,0,0,0,{"$f":"(G39+G33)/G15","v":63828.569369369368},27586.239343500998]
["Management",{"$f":"B46/B16","v":24277.713458755425},{"$f":"(C40+C34)/C16","v":19484.735655737706},19890.764235294122,20963.408828125008,18716.205105832552,22545.840726495724,17652.184716350766]
["Non-Union",{"$f":"B47/B17","v":11941.370106761566},{"$f":"(C41+C35)/C17","v":13274.666516853931},14834.892631578945,17101.465263157894,15962.642727272729,16676.949999999997,14168.357503670341]
["Union",12693.469208853823,{"$f":"(C42+C36)/C18","v":12130.610873455469},13654.58523506989,14719.612391491946,14701.704944655752,17887.441695736041,15279.465958122542]
["Total",{"$f":"AVERAGE(B76:B78)","v":16304.184258123605},17776.87572624028,19453.17349164468,20103.952412727394,18864.763106471568,23321.522331940272,16558.052520014833]
[]
["Total Compensation",{"$f":"SUM(B51:B54)","v":5841387},4408338.7339999974,4744169.5839999989,4992217.9042999977,5044214.7360999947,5472457.344392851,6449411.2818034766]
["Total Compensation Capitalized (CGAAP)",null,590036,581488,797582,797414,755903,872991]
["Total Compensation Charged to OM&A (CGAAP)",{"$f":"B81-B82","v":5841387},3818302.7339999974,4162681.5839999989,4194635.9042999977,4246800.7360999947,4716554.344392851]
[]
["Total Compensation Capitalized (MIFRS)"]
["Total Compensation Charged to OM&A (MIFRS)",null,null,null,null,{"$f":"F81-F85","v":5044214.7360999947},{"$f":"G81-G85","v":5472457.344392851},{"$f":"H81-H85","v":6449411.2818034766}]
[]
[]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]
[]
["Note:"]
["1   Please report compensation on a CGAAP and MIFRS basis for your transition year."]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE","index":27,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[27,1,28,7],[15,0,15,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[22,1,23,7],[13,0,13,1],[14,0,14,1],[12,0,12,1],[8,0,8,8],[9,0,9,8]]}
[null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,"Page:",25]
[]
[null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTEE"]
[]
[null,null,"Last Rebasing Year (2008 Board-Approved)","Last Rebasing Year (2008 Actuals)","2009 Actuals","2010 Actuals","2011 Actuals","2012 Bridge Year","2013 Test Year"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP",null,"MCGAAP"]
["Number of Customers",null,34960,36756.25,37038.166666666664,37320.25,37747,38058.416666666672,38547.587350189686]
["Total Recoverable OM&A from Appendix 2-I",null,7506774,7693996.2599999998,7728068.7700000014,7582185.9400000004,7012335.790000001,7812673.96,9204025]
["OM&A cost per customer",null,{"$f":"IF(C14=0,\"\",C15/C14)","v":214.72465675057208},209.32484298588676,208.65149291946599,203.1654648615698,185.77200280817021,205.28110847140687,238.77045575861985]
["Number of FTEEs",null,71.87,55.766666666666694,57.000000000000014,56.648000000000017,56.838333333333352,56.059999999999981,70.189847]
["Customers/FTEEs",null,{"$f":"IF(C17=0,\"\",C14/C17)","v":486.43383887574782},659.10789001793148,649.79239766081855,658.80966671374074,664.1116617306393,678.88720418599155,549.19036011276228]
["OM&A Cost per FTEE",null,{"$f":"IF(C17=0,\"\",C15/C17)","v":104449.33908445804},137967.65558876263,135580.15385964912,133847.372193193,123373.35348796292,139362.71780235466,131130.4325823648]
[]
["Notes:"]
[]
[]
[]
[null,"The method of calculating the number of customers: the monthly average number (the sum of the total number of customers at the end of each month, divided by 12) "]
[null,"The method of calculating the number of FTEEs  - 61 direct employees of BPI and 9.5 indirect employees providing services through the Service Level Agreement"]

{"sheet":"App.2-M_Regulatory_Costs","index":28,"n_rows":46,"n_cols":11,"rows_kept":46,"cut":false,"hidden":false,"merged":[[12,0,12,1],[13,0,13,1],[8,0,8,10],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",26]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2","Last Rebasing Year (2008 Board Approved)","Most Current Actuals               Year 2011","2012 Bridge Year","Annual % Change","2013 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",100000,104380,108000,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":3.4680973366545312E-2},108000,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":0}]
[2,"OEB Section 30 Costs (Applicant-originated)",5655,null,"On-Time",10000,0,0,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},null,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Time",5000,0,0,"",10000,""]
[4,"Expert Witness costs for regulatory matters",5655,null,"On-Time",10000,0,0,"",null,""]
[5,"Legal costs for regulatory matters",5630,null,"On-Time",45000,8478.58,10000,0.17944278405110289,29750,1.9750000000000001]
[6,"Consultants' costs for regulatory matters",5655,null,"On-Time",50000,9000,10000,0.1111111111111111,29750,1.9750000000000001]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",5655,null,"On-Going",274092.75,{"$f":"96168+100587+21108","v":217863},{"$f":"102157.87+102295+5551","v":210003.87},-3.6073725230993808E-2,{"$f":"163412.6+102295+17308","v":283015.59999999998},0.34766849772816083]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",5655,null,"On-Going",5000,{"$f":"8469.2+12330","v":20799.2},{"$f":"8469.2+19253","v":27722.2},0.33284934035924457,{"$f":"8469.2+12639","v":21108.2},-0.23858135357222732]
[9,"Other regulatory agency fees or assessments (ESA)",5655,null,"On-Going",20000,16013,16400,2.4167863610816211E-2,19000,0.15853658536585366]
[10,"Any other costs for regulatory matters (courier fees, communications company)",5655,null,"On-Going",0,533.53,7000,12.120161940284522,null,-1]
[11,"Intervenor costs",5655,null,"On-Time",0,5498,7500,0.36413241178610406,7500,0]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E25,$E11,D15:D25)","v":0},null,{"$f":"F15+F21+F22+F23+F24","v":399092.75},{"$f":"G15+G21+G22+G23+G24","v":359588.73000000004},{"$f":"H15+H21+H22+H23+H24","v":369126.07},2.6522911327059574E-2,{"$f":"J15+J21+J22+J23+J24","v":431123.8},0.16795814503158765]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E25,$E12,D15:D25)","v":0},null,{"$f":"F16+F17+F18+F19+F20+F25","v":120000},{"$f":"G16+G17+G18+G19+G20+G25","v":22976.58},{"$f":"H16+H17+H18+H19+H20+H25","v":27500},0.19687090071716495,{"$f":"J16+J17+J18+J19+J20+J25","v":77000},1.8]
[14,"Total",null,{"$f":"D26+D27","v":0},null,{"$f":"F26+F27","v":519092.75},{"$f":"G26+G27","v":382565.31000000006},{"$f":"H26+H27","v":396626.07},3.6753881317676054E-2,{"$f":"J26+J27","v":508123.8},0.28111548492009103]
[]
[]
["1","Please identify the resources involved."]
["2","Where a category's costs include both one-time and ongoing costs, the applicant should prove a separate breakdown between one-time and ongoing costs."]
["3","Sum of all ongoing costs identified in rows 1 to 11 inclusive."]
["4","Sum of all one-time costs identified in rows 1 to 11 inclusive."]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application"]
[]
[null,null,"Historical Year(s)",{"$f":"H13","v":"2012 Bridge Year"},{"$f":"J13","v":"2013 Test Year"}]
[4,"Expert Witness costs for regulatory matters",null,{"$f":"H18","v":0},{"$f":"J18","v":0}]
[6,"Consultants' costs for regulatory matters",null,{"$f":"H20","v":10000},{"$f":"J20","v":29750}]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,0,0]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,0,0]
[11,"Intervenor costs",null,{"$f":"H25","v":7500},{"$f":"J25","v":7500}]
[]
["There are no historical costs associated with completing the current Cost of Service rate application."]

{"sheet":"App.2-N_Corp_Cost_Alloc.2008 BA","index":29,"n_rows":111,"n_cols":7,"rows_kept":111,"cut":false,"hidden":false,"merged":[[110,1,111,5],[86,3,88,3],[89,3,91,3],[92,3,94,3],[95,3,97,3],[99,3,101,3],[107,1,108,5],[82,3,84,3],[42,3,44,3],[45,3,47,3],[48,3,50,3],[51,3,53,3],[54,3,56,3],[57,3,59,3],[60,3,62,3],[63,3,65,3],[66,3,68,3],[70,3,72,3],[73,3,81,3],[39,6,40,6],[39,7,40,7],[39,8,40,8],[39,9,40,9],[40,0,41,0],[40,1,41,1],[39,0,39,1],[39,2,41,2],[39,3,41,3],[39,4,40,4],[39,5,40,5],[15,6,16,6],[16,0,17,0],[16,1,17,1],[34,0,34,3],[37,0,37,5],[8,0,8,5],[9,0,9,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",27]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[null,"Year:","2008 Board Approved"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","Cost-based with mark-up as a proxy for market",13284,13284]
["City of Brantford","Brantford Power Inc.","Records Management","Cost-based with mark-up as a proxy for market",20250,20250]
["City of Brantford","Brantford Power Inc.","Mail Services","Cost-based with mark-up as a proxy for market",5738,5738]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",216000,216000]
["City of Brantford","Brantford Power Inc.","Customer Services","Cost-based with mark-up as a proxy for market",1152752,1152752]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based with mark-up as a proxy for market",40500,40500]
["City of Brantford","Brantford Power Inc.","Utilities Accounting ","Cost-based with mark-up as a proxy for market",359663,359663]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","Cost-based with mark-up as a proxy for market",172850,172850]
["City of Brantford","Brantford Power Inc.","Inventory Management ","Cost-based with mark-up as a proxy for market",268548,268548]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based with mark-up as a proxy for market",{"$f":"126000+840000","v":966000},{"$f":"126000+840000","v":966000}]
["City of Brantford","Brantford Power Inc.","Facilities","Cost-based with mark-up as a proxy for market",807313,807313]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based with mark-up as a proxy for market",60314,60314]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based with mark-up as a proxy for market",67178,67178]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",331969,331969]
["City of Brantford","Brantford Power Inc.","Senior Management","Cost-based with mark-up as a proxy for market",35025,35025]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"+E20+E21+E22+E24+E26+E28+E29+E30+E31+E32+E33","v":2723137},{"$f":"+F20+F21+F22+F24+F26+F28+F29+F30+F31+F32+F33","v":2723137}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","% of time contracted",33,{"$f":"+F19","v":13284}]
["City of Brantford","Brantford Hydro Inc.",null,null,33]
["City of Brantford","Brantford Energy Corporation",null,null,33]
["City of Brantford","Brantford Power Inc.","Records Management","% of total assets",90,{"$f":"+F20","v":20250}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","General Mail Services","Estimate of time",85,{"$f":"+F21","v":5738}]
["City of Brantford","Brantford Hydro Inc.",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management Services","% of total assets",90,{"$f":"+F22","v":216000}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Customer Services","Estimate of time",96,{"$f":"+F23","v":1152752}]
["City of Brantford","Brantford Hydro Inc.",null,null,4]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Telephone Services","% of total assets",90,{"$f":"+F24","v":40500}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","% of total assets",90,{"$f":"+F26","v":172850}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - CFO","% of time contracted",70,"See Row 67"]
["City of Brantford","Brantford Hydro Inc.",null,null,25]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - Other","Estimate of time",60,"See Row 67"]
["City of Brantford","Brantford Hydro Inc.",null,null,35]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utility Accounting Services - Total",null,null,{"$f":"+E25","v":359663}]
["City of Brantford","Brantford Power Inc.","Inventory Management","% of total assets",90,{"$f":"+F27","v":268548}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 84 Market Street","% of square footage utilized",75,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,20]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 400 Grand River Avenue",null,95,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - Vehicle Storage - 400 Grand River Avenue",null,98.4,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,1.6]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - 220 Colborne Street","% of total assets",90,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Facilities - Total",null,null,{"$f":"+E29","v":807313}]
["City of Brantford","Brantford Power Inc.","Legal Services","% of total assets",90,{"$f":"+F30","v":60314}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Human Resources","% of total assets",90,{"$f":"+E31","v":67178}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Network","% of total assets",90,"See Row 96"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Utility Specific","Actual csts for materials and projects plus allocation of administrative costs","N/A","See Row 96"]
["City of Brantford","Brantford Hydro Inc.",null,null,"N/A"]
["City of Brantford","Brantford Energy Corporation",null,null,"N/A"]
["City of Brantford","Brantford Power Inc.","IT Services - Total",null,null,{"$f":"+E28","v":966000}]
["City of Brantford","Brantford Power Inc.","Senior Management Services","Estimate of time",80,{"$f":"+F33","v":35025}]
["City of Brantford","Brantford Hydro Inc.",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,10]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]
[]
[]
[null,"Prior to the renegotiation of the Service Level Agreement between BPI and the City, costs were passed from the City of Brantford to the Energy group of companies and then allocated among the Energy group.  The table above sets out the allocation percentages in place at that time."]

{"sheet":"App.2-N_Corp_Cost_Alloc. 2008","index":30,"n_rows":116,"n_cols":7,"rows_kept":116,"cut":false,"hidden":false,"merged":[[100,3,102,3],[104,3,106,3],[112,1,113,5],[115,1,116,5],[78,3,86,3],[87,3,89,3],[91,3,93,3],[94,3,96,3],[97,3,99,3],[62,3,64,3],[65,3,67,3],[68,3,70,3],[71,3,73,3],[75,3,77,3],[47,3,49,3],[50,3,52,3],[53,3,55,3],[56,3,58,3],[59,3,61,3],[44,0,44,1],[44,2,46,2],[44,3,46,3],[44,4,45,4],[44,5,45,5],[45,0,46,0],[45,1,46,1],[40,0,40,3],[42,0,42,5],[15,6,16,6],[13,0,13,5],[8,0,8,5],[9,0,9,5],[16,0,17,0],[16,1,17,1],[15,2,17,2],[15,3,17,3],[15,0,15,1],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",28]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[null,"Year:","2008 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["City of Brantford","Brantford Power Inc.","Operations and Maintenance","Cost-based with mark-up as a proxy for market",1296472.4100000001,1296472.4100000001]
["City of Brantford","Brantford Power Inc.","Vehicle Maintenance","Cost-based with mark-up as a proxy for market",213715.41999999998,213715.41999999998]
["City of Brantford","Brantford Power Inc.","Engineering","Cost-based with mark-up as a proxy for market",945736.76,945736.76]
["City of Brantford","Brantford Power Inc.","Metering & Settlement","Cost-based with mark-up as a proxy for market",715665.71,715665.71]
["City of Brantford","Brantford Power Inc.","Line Locates ","Cost-based with mark-up as a proxy for market",95430.099999999991,95430.099999999991]
["City of Brantford","Brantford Power Inc.","Regulatory & Administration","Cost-based with mark-up as a proxy for market",459615.72000000003,459615.72000000003]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","Cost-based with mark-up as a proxy for market",13284,13284]
["City of Brantford","Brantford Power Inc.","Records Management","Cost-based with mark-up as a proxy for market",18728.519999999997,18728.519999999997]
["City of Brantford","Brantford Power Inc.","Mail Services","Cost-based with mark-up as a proxy for market",5030.2199999999993,5030.2199999999993]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",190256.88,190256.88]
["City of Brantford","Brantford Power Inc.","Customer Services","Cost-based with mark-up as a proxy for market",1048109.8200000002,1048109.8200000002]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based with mark-up as a proxy for market",37795.869999999995,37795.869999999995]
["City of Brantford","Brantford Power Inc.","Utilities Accounting ","Cost-based with mark-up as a proxy for market",385228.41000000003,385228.41000000003]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing ","Cost-based with mark-up as a proxy for market",172850.40000000002,172850.40000000002]
["City of Brantford","Brantford Power Inc.","Inventory Management","Cost-based with mark-up as a proxy for market",254360.22,254360.22]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based with mark-up as a proxy for market",802580.27,802580.27]
["City of Brantford","Brantford Power Inc.","Facilities","Cost-based with mark-up as a proxy for market",747335.53,747335.53]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based with mark-up as a proxy for market",136360.57,136360.57]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based with mark-up as a proxy for market",69824.98,69824.98]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",424149.97999999992,424149.97999999992]
["City of Brantford","Brantford Power Inc.","Senior Management","Cost-based with mark-up as a proxy for market",33356.76,33356.76]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"+E26+E27+E28+E30+E32+E34+E35+E36+E37+E38+E39","v":2638269.98},{"$f":"+F26+F27+F28+F30+F32+F34+F35+F36+F37+F38+F39","v":2638269.98}]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","% of time contracted",33,{"$f":"+F25","v":13284}]
["City of Brantford","Brantford Hydro Inc.",null,null,33]
["City of Brantford","Brantford Energy Corporation",null,null,33]
["City of Brantford","Brantford Power Inc.","Records Management","% of total assets",90,{"$f":"+F26","v":18728.519999999997}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","General Mail Services","Estimate of time",85,{"$f":"+F27","v":5030.2199999999993}]
["City of Brantford","Brantford Hydro Inc.",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management Services","% of total assets",90,{"$f":"+F28","v":190256.88}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Customer Services","Estimate of time",96,{"$f":"+F29","v":1048109.8200000002}]
["City of Brantford","Brantford Hydro Inc.",null,null,4]
["City of Brantford","Brantford Energy Inc.",null,null,0]
["City of Brantford","Brantford Power Inc.","Telephone Services","% of total assets",90,{"$f":"+F30","v":37795.869999999995}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","% of total assets",90,{"$f":"+F32","v":172850.40000000002}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - CFO","% of time contracted",70,"See Row 67"]
["City of Brantford","Brantford Hydro Inc.",null,null,25]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - Other","Estimate of time",60,"See Row 67"]
["City of Brantford","Brantford Hydro Inc.",null,null,35]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utility Accounting Services - Total",null,null,{"$f":"+F31","v":385228.41000000003}]
["City of Brantford","Brantford Power Inc.","Inventory Management","% of total assets",90,{"$f":"+F33","v":254360.22}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 84 Market Street","% of square footage utilized",75,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,20]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 400 Grand River Avenue",null,95,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - Vehicle Storage - 400 Grand River Avenue",null,98.4,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,1.6]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - 220 Colborne Street","% of total assets",90,"See Row 83"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Facilities - Total",null,null,{"$f":"+F35","v":747335.53}]
["City of Brantford","Brantford Power Inc.","Legal Services","% of total assets",90,{"$f":"+F36","v":136360.57}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Human Resources","% of total assets",90,{"$f":"+F37","v":69824.98}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Network","% of total assets",90,"See Row 96"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Utility Specific","Actual csts for materials and projects plus allocation of administrative costs","N/A","See Row 96"]
["City of Brantford","Brantford Hydro Inc.",null,null,"N/A"]
["City of Brantford","Brantford Energy Corporation",null,null,"N/A"]
["City of Brantford","Brantford Power Inc.","IT Services - Total",null,null,{"$f":"+F34","v":802580.27}]
["City of Brantford","Brantford Power Inc.","Senior Management Services","Estimate of time",80,{"$f":"+F39","v":33356.76}]
["City of Brantford","Brantford Hydro Inc.",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,10]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]
[]
[]
[null,"Prior to the renegotiation of the Service Level Agreement between BPI and the City, costs were passed from the City of Brantford to the Energy group of companies and then allocated among the Energy group.  The table above sets out the allocation percentages in place at that time."]

{"sheet":"App.2-N_Corp_Cost_Alloc. 2009","index":31,"n_rows":116,"n_cols":7,"rows_kept":116,"cut":false,"hidden":false,"merged":[[104,3,106,3],[112,1,113,5],[115,1,116,5],[78,3,86,3],[87,3,89,3],[91,3,93,3],[94,3,96,3],[97,3,99,3],[100,3,102,3],[75,3,77,3],[45,0,46,0],[45,1,46,1],[47,3,49,3],[50,3,52,3],[53,3,55,3],[56,3,58,3],[59,3,61,3],[62,3,64,3],[65,3,67,3],[68,3,70,3],[71,3,73,3],[15,6,16,6],[16,0,17,0],[16,1,17,1],[40,0,40,3],[42,0,42,5],[44,0,44,1],[44,2,46,2],[44,3,46,3],[44,4,45,4],[44,5,45,5],[8,0,8,5],[9,0,9,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",29]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[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,"$","$"]
["City of Brantford","Brantford Power Inc.","Operations and Maintenance","Cost-based with mark-up as a proxy for market",1412335.5500000003,1412335.5500000003]
["City of Brantford","Brantford Power Inc.","Vehicle Maintenance","Cost-based with mark-up as a proxy for market",206471.64999999997,206471.64999999997]
["City of Brantford","Brantford Power Inc.","Engineering","Cost-based with mark-up as a proxy for market",968967.62999999989,968967.62999999989]
["City of Brantford","Brantford Power Inc.","Metering & Settlement","Cost-based with mark-up as a proxy for market",984641.06,984641.06]
["City of Brantford","Brantford Power Inc.","Line Locates ","Cost-based with mark-up as a proxy for market",113817.06000000001,113817.06000000001]
["City of Brantford","Brantford Power Inc.","Regulatory & Administration","Cost-based with mark-up as a proxy for market",499774.17000000004,499774.17000000004]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","Cost-based with mark-up as a proxy for market",13284,13284]
["City of Brantford","Brantford Power Inc.","Records Management","Cost-based with mark-up as a proxy for market",18728.519999999997,18728.519999999997]
["City of Brantford","Brantford Power Inc.","Mail Services","Cost-based with mark-up as a proxy for market",4726.2899999999991,4726.2899999999991]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",134301.57999999996,134301.57999999996]
["City of Brantford","Brantford Power Inc.","Customer Services","Cost-based with mark-up as a proxy for market",1133497.0999999999,1133497.0999999999]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based with mark-up as a proxy for market",43565.8,43565.8]
["City of Brantford","Brantford Power Inc.","Utilities Accounting ","Cost-based with mark-up as a proxy for market",371349.73000000004,371349.73000000004]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing ","Cost-based with mark-up as a proxy for market",157154.4,157154.4]
["City of Brantford","Brantford Power Inc.","Inventory Management ","Cost-based with mark-up as a proxy for market",272541.5,272541.5]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based with mark-up as a proxy for market",786767.12999999977,786767.12999999977]
["City of Brantford","Brantford Power Inc.","Facilities","Cost-based with mark-up as a proxy for market",692039.05,692039.05]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based with mark-up as a proxy for market",73283.590000000011,73283.590000000011]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based with mark-up as a proxy for market",70918.259999999995,70918.259999999995]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",380850,380850]
["City of Brantford","Brantford Power Inc.","Senior Management","Cost-based with mark-up as a proxy for market",36128.039999999994,36128.039999999994]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"+E26+E27+E28+E30+E32+E34+E35+E36+E37+E38+E39","v":2398462.66},{"$f":"+F26+F27+F28+F30+F32+F34+F35+F36+F37+F38+F39","v":2398462.66}]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","% of time contracted",33,{"$f":"+F25","v":13284}]
["City of Brantford","Brantford Hydro Inc.",null,null,33]
["City of Brantford","Brantford Energy Corporation",null,null,33]
["City of Brantford","Brantford Power Inc.","Records Management","% of total assets",90,{"$f":"+F26","v":18728.519999999997}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","General Mail Services","Estimate of time",85,{"$f":"+F27","v":4726.2899999999991}]
["City of Brantford","Brantford Hydro Inc.",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management Services","% of total assets",90,{"$f":"+F30","v":43565.8}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Customer Services","Estimate of time",96,{"$f":"+F29","v":1133497.0999999999}]
["City of Brantford","Brantford Hydro Inc.",null,null,4]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Telephone Services","% of total assets",90,{"$f":"+F30","v":43565.8}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","% of total assets",90,{"$f":"+F32","v":157154.4}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - CFO","% of time contracted",65,"See Row 74"]
["City of Brantford","Brantford Hydro Inc.",null,null,30]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - Other","Estimate of time",60,"See Row 74"]
["City of Brantford","Brantford Hydro Inc.",null,null,35]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utility Accounting Services - Total",null,null,{"$f":"+F31","v":371349.73000000004}]
["City of Brantford","Brantford Power Inc.","Inventory Management","% of total assets",90,{"$f":"+F33","v":272541.5}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 84 Market Street","% of square footage utilized",75,"See Row 89"]
["City of Brantford","Brantford Hydro Inc.",null,null,20]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 400 Grand River Avenue",null,95,"See Row 89"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - Vehicle Storage - 400 Grand River Avenue",null,98.4,"See Row 89"]
["City of Brantford","Brantford Hydro Inc.",null,null,1.6]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - 220 Colborne Street","% of total assets",90,"See Row 89"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Facilities - Total",null,null,{"$f":"+F35","v":692039.05}]
["City of Brantford","Brantford Power Inc.","Legal Services","% of total assets",90,{"$f":"+F36","v":73283.590000000011}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Human Resources","% of total assets",90,{"$f":"+F37","v":70918.259999999995}]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Network","% of total assets",90,"See Row 103"]
["City of Brantford","Brantford Hydro Inc.",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Utility Specific","Actual csts for materials and projects plus allocation of administrative costs","N/A","See Row 103"]
["City of Brantford","Brantford Hydro Inc.",null,null,"N/A"]
["City of Brantford","Brantford Energy Corporation",null,null,"N/A"]
["City of Brantford","Brantford Power Inc.","IT Services - Total",null,null,{"$f":"+F34","v":786767.12999999977}]
["City of Brantford","Brantford Power Inc.","Senior Management Services","Estimate of time",80,{"$f":"+F39","v":36128.039999999994}]
["City of Brantford","Brantford Hydro Inc.",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,10]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]
[]
[]
["NOTES","Prior to the renegotiation of the Service Level Agreement between BPI and the City, costs were passed from the City of Brantford to the Energy group of companies and then allocated among the Energy group.  The table above sets out the allocation percentages in place at that time."]

{"sheet":"App.2-N_Corp_Cost_Alloc. 2010","index":32,"n_rows":119,"n_cols":7,"rows_kept":119,"cut":false,"hidden":false,"merged":[[104,3,106,3],[112,1,113,5],[115,1,116,5],[118,1,118,5],[78,3,86,3],[87,3,89,3],[91,3,93,3],[94,3,96,3],[97,3,99,3],[100,3,102,3],[75,3,77,3],[45,0,46,0],[45,1,46,1],[47,3,49,3],[50,3,52,3],[53,3,55,3],[56,3,58,3],[59,3,61,3],[62,3,64,3],[65,3,67,3],[68,3,70,3],[71,3,73,3],[15,6,16,6],[16,0,17,0],[16,1,17,1],[40,0,40,3],[42,0,42,5],[44,0,44,1],[44,2,46,2],[44,3,46,3],[44,4,45,4],[44,5,45,5],[8,0,8,5],[9,0,9,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",30]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[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,"$","$"]
["City of Brantford","Brantford Power Inc.","Operations and Maintenance","Cost-based with mark-up as a proxy for market",1463082.3999999997,1463082.3999999997]
["City of Brantford","Brantford Power Inc.","Vehicle Maintenance","Cost-based with mark-up as a proxy for market",224170.33,224170.33]
["City of Brantford","Brantford Power Inc.","Engineering","Cost-based with mark-up as a proxy for market",895601.15000000014,895601.15000000014]
["City of Brantford","Brantford Power Inc.","Metering & Settlement","Cost-based with mark-up as a proxy for market",893460.64999999991,893460.64999999991]
["City of Brantford","Brantford Power Inc.","Line Locates ","Cost-based with mark-up as a proxy for market",105443.5,105443.5]
["City of Brantford","Brantford Power Inc.","Regulatory & Administration","Cost-based with mark-up as a proxy for market",497003.83000000007,497003.83000000007]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","Cost-based with mark-up as a proxy for market",13284,13284]
["City of Brantford","Brantford Power Inc.","Records Management","Cost-based with mark-up as a proxy for market",18728.519999999997,18728.519999999997]
["City of Brantford","Brantford Power Inc.","Mail Services","Cost-based with mark-up as a proxy for market",3752.9900000000002,3752.9900000000002]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",106862.43,106862.43]
["City of Brantford","Brantford Power Inc.","Customer Services","Cost-based with mark-up as a proxy for market",1146388.0999999999,1146388.0999999999]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based with mark-up as a proxy for market",44808.73,44808.73]
["City of Brantford","Brantford Power Inc.","Utilities Accounting ","Cost-based with mark-up as a proxy for market",406951.39999999997,406951.39999999997]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing ","Cost-based with mark-up as a proxy for market",157154.44,157154.44]
["City of Brantford","Brantford Power Inc.","Inventory Management","Cost-based with mark-up as a proxy for market",268025.46999999997,268025.46999999997]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based with mark-up as a proxy for market",887476.71000000008,887476.71000000008]
["City of Brantford","Brantford Power Inc.","Facilities","Cost-based with mark-up as a proxy for market",674953.47000000009,674953.47000000009]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based with mark-up as a proxy for market",59417.580000000016,59417.580000000016]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based with mark-up as a proxy for market",72536.039999999994,72536.039999999994]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",384069.06000000011,384069.06000000011]
["City of Brantford","Brantford Power Inc.","Senior Management","Cost-based with mark-up as a proxy for market",37205.640000000007,37205.640000000007]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"+E26+E27+E28+E30+E32+E34+E35+E36+E37+E38+E39","v":2446965.6100000003},{"$f":"+F26+F27+F28+F30+F32+F34+F35+F36+F37+F38+F39","v":2446965.6100000003}]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","% of time contracted",33,{"$f":"+F25","v":13284}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,33]
["City of Brantford","Brantford Energy Corporation",null,null,33]
["City of Brantford","Brantford Power Inc.","Records Management","% of total assets",90,{"$f":"+F26","v":18728.519999999997}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","General Mail Services","Estimate of time",85,{"$f":"+F27","v":3752.9900000000002}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management Services","% of total assets",90,{"$f":"+F28","v":106862.43}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Customer Services","Estimate of time",96,{"$f":"+F29","v":1146388.0999999999}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,4]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Telephone Services","% of total assets",90,{"$f":"+F30","v":44808.73}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","% of total assets",90,{"$f":"+F32","v":157154.44}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - CFO","% of time contracted",65,"See Row 74"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,30]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - Other","Estimate of time",60,"See Row 74"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,35]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utility Accounting Services - Total",null,null,{"$f":"+F31","v":406951.39999999997}]
["City of Brantford","Brantford Power Inc.","Inventory Management","% of total assets",90,{"$f":"+F33","v":268025.46999999997}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 84 Market Street","% of square footage utilized",75,"See Row 90"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,20]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 400 Grand River Avenue",null,95,"See Row 90"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - Vehicle Storage - 400 Grand River Avenue",null,98.4,"See Row 90"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,1.6]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - 220 Colborne Street","% of total assets",90,"See Row 90"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Facilities - Total",null,null,{"$f":"+F35","v":674953.47000000009}]
["City of Brantford","Brantford Power Inc.","Legal Services","% of total assets",90,{"$f":"+F36","v":59417.580000000016}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Human Resources","% of total assets",90,{"$f":"+F37","v":72536.039999999994}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Network","% of total assets",90,"See Row 103"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Utility Specific","Actual csts for materials and projects plus allocation of administrative costs","N/A","See Row 103"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,"N/A"]
["City of Brantford","Brantford Energy Corporation",null,null,"N/A"]
["City of Brantford","Brantford Power Inc.","IT Services - Total",null,null,{"$f":"+F34","v":887476.71000000008}]
["City of Brantford","Brantford Power Inc.","Senior Management Services","Estimate of time",80,{"$f":"+F39","v":37205.640000000007}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,10]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]
[]
[]
["NOTES","Prior to the renegotiation of the Service Level Agreement between BPI and the City, costs were passed from the City of Brantford to the Energy group of companies and then allocated among the Energy group.  The table above sets out the allocation percentages in place at that time."]
[]
[]
[null,"With the incorporation of Brantford Generation in 2010, which received operational services from Brantford Hydro Inc, costs previously allocated to Brantford Hydro were split between both Brantford Hydro and Brantford Generation"]

{"sheet":"App.2-N_Corp_Cost_Alloc. 2011","index":33,"n_rows":123,"n_cols":7,"rows_kept":123,"cut":false,"hidden":false,"merged":[[119,1,120,5],[122,1,123,5],[95,3,97,3],[98,3,100,3],[101,3,103,3],[104,3,106,3],[108,3,110,3],[116,1,117,5],[91,3,93,3],[51,3,53,3],[54,3,56,3],[57,3,59,3],[60,3,62,3],[63,3,65,3],[66,3,68,3],[69,3,71,3],[72,3,74,3],[75,3,77,3],[79,3,81,3],[82,3,90,3],[48,0,48,1],[48,2,50,2],[48,3,50,3],[48,4,49,4],[48,5,49,5],[49,0,50,0],[49,1,50,1],[15,6,16,6],[16,0,17,0],[16,1,17,1],[40,0,40,3],[43,1,43,5],[46,0,46,5],[8,0,8,5],[9,0,9,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",31]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[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,"$","$"]
["City of Brantford","Brantford Power Inc.","Operations and Maintenance","Cost-based ",1315542.9000000001,1315542.9000000001]
["City of Brantford","Brantford Power Inc.","Vehicle Maintenance","Cost-based ",187121.12,187121.12]
["City of Brantford","Brantford Power Inc.","Engineering","Cost-based ",847245.82000000007,847245.82000000007]
["City of Brantford","Brantford Power Inc.","Metering & Settlement","Cost-based ",824579.41,824579.41]
["City of Brantford","Brantford Power Inc.","Line Locates ","Cost-based ",97571.220000000016,97571.220000000016]
["City of Brantford","Brantford Power Inc.","Regulatory & Administration","Cost-based ",507703.33999999997,507703.33999999997]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","Cost-based ",13284,13284]
["City of Brantford","Brantford Power Inc.","Records Management","Cost-based ",17025.96,17025.96]
["City of Brantford","Brantford Power Inc.","Mail Services","Cost-based ",2818.6200000000003,2818.6200000000003]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",130910.03999999996,130910.03999999996]
["City of Brantford","Brantford Power Inc.","Customer Services","Cost-based ",1066712.8299999998,1066712.8299999998]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based ",51754.990000000005,51754.990000000005]
["City of Brantford","Brantford Power Inc.","Utilities Accounting ","Cost-based ",329721.16000000003,329721.16000000003]
["City of Brantford","Brantford Power Inc.","Treasury,  Purchasing ","Cost-based ",160253.09000000003,160253.09000000003]
["City of Brantford","Brantford Power Inc.","Inventory Management ","Cost-based ",220971.64999999997,220971.64999999997]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based ",768301.83000000007,768301.83000000007]
["City of Brantford","Brantford Power Inc.","Facilities","Cost-based ",592494.9,592494.9]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based ",65891.62,65891.62]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based ",65437.829999999987,65437.829999999987]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",330240.64999999991,330240.64999999991]
["City of Brantford","Brantford Power Inc.","Senior Management",null,0,0]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"+E26+E27+E28+E30+E32+E34+E35+E36+E37+E38","v":2185129.5300000003},{"$f":"+F26+F27+F28+F30+F32+F34+F35+F36+F37+F38","v":2185129.5300000003}]
[]
["NOTES:","The10% mark-up as a proxy for market that had been applied to costs was removed in 2011"]
[null,"Costs for Senior Management Services were removed in 2011"]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","% of time contracted",33,{"$f":"+F25","v":13284}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,33]
["City of Brantford","Brantford Energy Corporation",null,null,33]
["City of Brantford","Brantford Power Inc.","Records Management","% of total assets",90,{"$f":"+F26","v":17025.96}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","General Mail Services","Estimate of time",85,{"$f":"+F27","v":2818.6200000000003}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management Services","% of total assets",90,{"$f":"+F28","v":130910.03999999996}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Customer Services","Estimate of time",90,{"$f":"+F29","v":1066712.8299999998}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Telephone Services","% of total assets",90,{"$f":"+F30","v":51754.990000000005}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","% of total assets",90,{"$f":"+F32","v":160253.09000000003}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - CFO","% of time contracted",49,"See Row 67"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,46]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - Other","Estimate of time",60,"See Row 67"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,35]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utility Accounting Services - Total",null,null,{"$f":"+F31","v":329721.16000000003}]
["City of Brantford","Brantford Power Inc.","Inventory Management ","% of total assets",90,{"$f":"+F33","v":220971.64999999997}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 84 Market Street","% of square footage utilized",75,"See Row 83"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,20]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 400 Grand River Avenue",null,95,"See Row 83"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - Vehicle Storage - 400 Grand River Avenue",null,98.4,"See Row 83"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,1.6]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - 220 Colborne Street","% of total assets",90,"See Row 83"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Facilities - Total",null,null,{"$f":"+F35","v":592494.9}]
["City of Brantford","Brantford Power Inc.","Legal Services","% of total assets",90,{"$f":"+F36","v":65891.62}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Human Resources","% of total assets",90,{"$f":"+F37","v":65437.829999999987}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Network","% of total assets",90,"See Row 96"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Utility Specific","Actual csts for materials and projects plus allocation of administrative costs","N/A","See Row 96"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,"N/A"]
["City of Brantford","Brantford Energy Corporation",null,null,"N/A"]
["City of Brantford","Brantford Power Inc.","IT Services - Total",null,null,{"$f":"+F34","v":768301.83000000007}]
["City of Brantford","Brantford Power Inc.","Senior Management Services","Estimate of time",80,{"$f":"+F39","v":0}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,10]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]
[]
[]
["NOTES","Prior to the renegotiation of the Service Level Agreement between BPI and the City, costs were passed from the City of Brantford to the Energy group of companies and then allocated among the Energy group.  The table above sets out the allocation percentages in place at that time."]
[]
[]
[null,"Allocation of costs for Customer Services between Brantford Power Inc. and Brantford Hydro Inc. were changed in 2011 from a 96/4 split to a 90/10 split"]

{"sheet":"App.2-N_Corp_Cost_Alloc. 2012","index":34,"n_rows":124,"n_cols":7,"rows_kept":124,"cut":false,"hidden":false,"merged":[[123,1,124,5],[99,3,101,3],[102,3,104,3],[105,3,107,3],[108,3,110,3],[112,3,114,3],[120,1,121,5],[95,3,97,3],[55,3,57,3],[58,3,60,3],[61,3,63,3],[64,3,66,3],[67,3,69,3],[70,3,72,3],[73,3,75,3],[76,3,78,3],[79,3,81,3],[83,3,85,3],[86,3,94,3],[45,1,45,5],[47,1,47,5],[50,0,50,5],[52,0,52,1],[52,2,54,2],[52,3,54,3],[52,4,53,4],[52,5,53,5],[53,0,54,0],[53,1,54,1],[15,6,16,6],[16,0,17,0],[16,1,17,1],[41,0,41,3],[43,1,43,5],[44,1,44,5],[8,0,8,5],[9,0,9,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",32]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[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,"$","$"]
["City of Brantford","Brantford Power Inc.","Operations and Maintenance","Cost-based (from January 1 to March 31, 2012)",349418.81000000006,349418.81000000006]
["City of Brantford","Brantford Power Inc.","Vehicle Maintenance","Cost-based",170005.91999999998,170005.91999999998]
["City of Brantford","Brantford Power Inc.","Engineering","Cost-based (from January 1 to March 31, 2012)",206368.00999999998,206368.00999999998]
["City of Brantford","Brantford Power Inc.","Metering & Settlement","Cost-based (from January 1 to March 31, 2012)",174520.1,174520.1]
["City of Brantford","Brantford Power Inc.","Line Locates ","Cost-based (from January 1 to March 31, 2012)",97321.82,97321.82]
["City of Brantford","Brantford Power Inc.","Regulatory & Administration","Cost-based (from January 1 to March 31, 2012)",220207.41999999998,220207.41999999998]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","Cost-based",3321,3321]
["City of Brantford","Brantford Power Inc.","Records Management","Cost-based",17025.96,17025.96]
["City of Brantford","Brantford Power Inc.","Mail Services","Cost-based",3459.68,3459.68]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",133664.04,133664.04]
["City of Brantford","Brantford Power Inc.","Customer Services","Cost-based",493021.06000000006,493021.06000000006]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based",46207.500000000007,46207.500000000007]
["City of Brantford","Brantford Power Inc.","Utilities Accounting ","Cost-based",88765.37999999999,88765.37999999999]
["City of Brantford","Brantford Power Inc.","Treasury,  Purchasing ","Cost-based",173340,173340]
["City of Brantford","Brantford Power Inc.","Inventory Management","Cost-based",60818.090000000004,60818.090000000004]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based",913049.15,913049.15]
["City of Brantford","Brantford Power Inc.","Facilities","Cost-based",606801.86,606801.86]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based",112093.20000000001,112093.20000000001]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based",69458.44,69458.44]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",400651.15999999986,400651.15999999986]
["Brantford Power Inc.","City of Brantford","Street Light Maintenance","Cost-based",{"$f":"139082.5*1.13","v":157163.22499999998},{"$f":"139082.5*1.13","v":157163.22499999998}]
["Brantford Power Inc.","Brantford Hydro Inc.","Sentinel Light Maintenance","Cost-based",{"$f":"8983.82*1.13","v":10151.716599999998},{"$f":"8983.82*1.13","v":10151.716599999998}]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"+E26+E27+E28+E30+E32+E34+E35+E36+E37+E38","v":2475750.9899999998},{"$f":"+F26+F27+F28+F30+F32+F34+F35+F36+F37+F38","v":2475750.9899999998}]
[]
["NOTES:","Employees providing Operations and Maintenance, Engineering, Metering and Settlement, Regualtory and Adminsitration, Meeting Management, Customer Services and Utilities Acccounting functions were transferred to BPI on April 1, 2012"]
[null,"Vehicle Maintenance Services are no longer included in the Service Level Agreement with the City"]
[null,"Line locates services have been outsourced through the provincial One-Call system. "]
[]
[null,"Prior to the transfer of employees to BPI at April 1, 2012, employees of the City's Brantford Power Department rather than BPI provided Streetlighting and Sentinel Maintenance services to the City; that is, this was a transaction internal to the City's operations.  "]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Meeting Management Services","% of time contracted",33,{"$f":"+F25","v":3321}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,33]
["City of Brantford","Brantford Energy Corporation",null,null,33]
["City of Brantford","Brantford Power Inc.","Records Management","% of total assets",90,{"$f":"+F26","v":17025.96}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","General Mail Services","Estimate of time",85,{"$f":"+F27","v":3459.68}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management Services","% of total assets",90,{"$f":"+F28","v":133664.04}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Customer Services","Estimate of time",90,{"$f":"+F29","v":493021.06000000006}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Telephone Services","% of total assets",90,{"$f":"+F30","v":46207.500000000007}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Treasury, Purchasing","% of total assets",90,{"$f":"+F32","v":173340}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - CFO","% of time contracted",70,"See Row 82"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,30]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utilities Accounting Services - Other","Estimate of time",60,"See Row 82"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,35]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Utility Accounting Services - Total",null,null,{"$f":"+F31","v":88765.37999999999}]
["City of Brantford","Brantford Power Inc.","Inventory Management","% of total assets",90,{"$f":"+F33","v":60818.090000000004}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 84 Market Street","% of square footage utilized",75,"See Row 98"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,20]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Property Management - 400 Grand River Avenue",null,95,"See Row 98"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - Vehicle Storage - 400 Grand River Avenue",null,98.4,"See Row 98"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,1.6]
["City of Brantford","Brantford Energy Corporation",null,null,0]
["City of Brantford","Brantford Power Inc.","Property Management - 220 Colborne Street","% of total assets",90,"See Row 98"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Facilities - Total",null,null,{"$f":"+F35","v":606801.86}]
["City of Brantford","Brantford Power Inc.","Legal Services","% of total assets",90,{"$f":"+F36","v":112093.20000000001}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","Human Resources","% of total assets",90,{"$f":"+F37","v":69458.44}]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Network","% of total assets",90,"See Row 101"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,5]
["City of Brantford","Brantford Energy Corporation",null,null,5]
["City of Brantford","Brantford Power Inc.","IT Services - Utility Specific","Actual csts for materials and projects plus allocation of administrative costs","N/A","See Row 101"]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,"N/A"]
["City of Brantford","Brantford Energy Corporation",null,null,"N/A"]
["City of Brantford","Brantford Power Inc.","IT Services - Total",null,null,{"$f":"+F34","v":913049.15}]
["City of Brantford","Brantford Power Inc.","Senior Management Services","Estimate of time",80,0]
["City of Brantford","Brantford Hydro/Generation Inc. ",null,null,10]
["City of Brantford","Brantford Energy Corporation",null,null,10]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]
[]
[]
["NOTES","Prior to the renegotiation of the Service Level Agreement between BPI and the City, costs were passed from the City of Brantford to the Energy group of companies and then allocated among the Energy group.  The table above sets out the allocation percentages in place at that time."]

{"sheet":"App.2-N_Corp_Cost_Alloc. 2013","index":35,"n_rows":67,"n_cols":7,"rows_kept":67,"cut":false,"hidden":false,"merged":[[49,5,51,5],[66,1,67,5],[39,0,39,1],[39,2,41,2],[39,3,41,3],[39,4,40,4],[39,5,40,5],[40,0,41,0],[40,1,41,1],[15,6,16,6],[16,0,17,0],[16,1,17,1],[32,0,32,3],[35,1,35,5],[37,0,37,5],[8,0,8,5],[9,0,9,5],[13,0,13,5],[15,0,15,1],[15,2,17,2],[15,3,17,3],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",32]
[]
[null,null,null,null,null,"Date:","July 17,2013"]
[]
["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,"$","$"]
["City of Brantford","Brantford Power Inc.","Records Management","Market-based",17000,"Not available"]
["City of Brantford","Brantford Power Inc.","Mail Services","Market-based",14927,"Not available"]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management","Market-based [premiums], Cost-based [Administration]",143133,143133]
["City of Brantford","Brantford Power Inc.","Telephone Services","Cost-based",21124,21124]
["City of Brantford","Brantford Power Inc.","Treasury [Accounts Payables, Payroll]","Cost-based",59053,59053]
["City of Brantford","Brantford Power Inc.","Purchasing","Cost-based",75000,75000]
["City of Brantford","Brantford Power Inc.","IT Services","Cost-based",911700,911700]
["City of Brantford","Brantford Power Inc.","Facilities","Market-based [for rent]; Cost-based [Repairs and Maintenance; Administration]",538098,"Not available"]
["City of Brantford","Brantford Power Inc.","Legal Services","Cost-based",55000,55000]
["City of Brantford","Brantford Power Inc.","Human Resources","Cost-based",64639,64639]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",472409,472409]
["Brantford Power Inc.","City of Brantford","Street Light Maintenance","Cost-based",150000,150000]
["Brantford Power Inc.","Brantford Hydro Inc.","Sentinel Light Maintenance","Cost-based",10000,10000]
[]
["Total - Shared Services that BPI continues to purchase in 2013 under renegotiated Service Level Agreement",null,null,null,{"$f":"SUM(E19:E29)","v":2372083}]
[]
[]
["NOTES","Pricing methodologies and costs for services purchased from the City were renegotiated January 1, 2013 and set out in a new Service Level Agreement effective January 1, 2013"]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["City of Brantford","Brantford Power Inc.","Records Management","Market-based","Not Applicable"]
["City of Brantford","Brantford Power Inc.","Mail Services","Market-based","Not Applicable"]
["City of Brantford","Brantford Power Inc.","Insurance and Risk Management - Administration only","Cost-based",6.1499999999999999E-2,15654]
["City of Brantford","Brantford Power Inc.","Telephone Services excluding out-of-pocket expenses","Cost-based",0.15110000000000001,16124]
["City of Brantford","Brantford Power Inc.","Treasury -Accounts Payables only","Cost-based",0.14399999999999999,48718]
[null,null,"Treasury - Payroll only","Cost-based",4.0800000000000003E-2,10335]
["City of Brantford","Brantford Power Inc.","Purchasing","Cost-based using # of hours of service provided","Not Applicable"]
["City of Brantford","Brantford Power Inc.","IT Services - Core Network Services","Cost-based",0.09,328899]
["City of Brantford","Brantford Power Inc.","IT Services - Financial Information System Services","Cost-based",0.06]
["City of Brantford","Brantford Power Inc.","IT Services - Supervision","Cost-based",0.25]
["City of Brantford","Brantford Power Inc.","IT Services - Information Systems exclusive to BPI","Cost-based",1,582801]
["City of Brantford","Brantford Power Inc.","Facilities - Administration only at 84 Market Street, 220 Colborne Street and 400 Grand River Avenue","Cost-based ",2.52E-2,19649]
["City of Brantford","Brantford Power Inc.","Facilities - Repairs and Maintenance only - 84 Market Street","Cost-based ",0.38600000000000001,66508]
["City of Brantford","Brantford Power Inc.","Facilities - Repairs and Maintenance only - 220 Colborne Street","Cost-based ",2.5000000000000001E-2,10013]
["City of Brantford","Brantford Power Inc.","Facilities - Repairs and Maintenance only - 400 Grand River Avenue","Cost-based ","various ",105307]
["City of Brantford","Brantford Power Inc.","Facilities - Rent at all locations ","Market-based","Not applicable"]
["City of Brantford","Brantford Power Inc.","Legal and Real Estate Services","Cost-based using # of hours of service provided","Not applicable"]
["City of Brantford","Brantford Power Inc.","Human Resources - Administration and Health and Safety Services","Cost-based",4.0800000000000003E-2,39639]
["City of Brantford","Brantford Power Inc.","Human Resources - Employment Services and Labour Relations","Cost-based using # of hours of service provided","Not Applicable"]
["City of Brantford","Brantford Power Inc.","Forestry","Market-based [third-party services]; Cost-based [Administration]",0.48,472409]
["Brantford Power Inc.","City of Brantford","Street Light Maintenance","Cost-based using # of hours to provide service","Not applicable "]
["Brantford Power Inc.","Brantford Hydro Inc.","Sentinel Light Maintenance","Cost-based using # of hours to provide service","Not applicable"]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years."]

{"sheet":"App.2-OA Capital Structure 2008","index":36,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[9,2,9,14],[10,2,10,14],[14,0,15,0],[15,4,15,8],[18,2,18,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,33]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"July 17,2013"]
[]
[]
[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,0.49299999999999999,null,null,null,{"$f":"$I$31*E22","v":34331468.588020496},null,5.8793618324313582E-2,null,null,null,{"$f":"K22*I22","v":2018471.260677238}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":2785514.6927399999},null,4.4699999999999997E-2,null,null,null,{"$f":"K23*I23","v":124512.50676547799}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.53300000000000003},null,null,null,{"$f":"SUM(I22:I23)","v":37116983.280760497},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":5.7735935898473909E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2142983.7674427158}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.46700000000000003,null,null,null,{"$f":"$I$31*E27","v":32520884.0377395},null,8.5699999999999998E-2,null,null,null,{"$f":"K27*I27","v":2787039.7620342751}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.46700000000000003},null,null,null,{"$f":"SUM(I27:I28)","v":32520884.0377395},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.5699999999999998E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2787039.7620342751}]
[]
[7,null,"Total",null,1,null,null,null,69637867.318499997,null,{"$f":"(K24*E24)+(K29*E29)","v":7.0795153833886598E-2},null,null,null,{"$f":"O24+O29","v":4930023.5294769909}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 2009","index":37,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,34]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"July 17,2013"]
[]
[]
[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,{"$f":"$I$31*E22","v":37462432.798851497},null,5.402718934846678E-2,null,null,null,{"$f":"K22*I22","v":2023989.9502777623}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":2843448.4097799999},null,4.4699999999999997E-2,null,null,null,{"$f":"K23*I23","v":127102.14391716599}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.56700000000000006},null,null,null,{"$f":"SUM(I22:I23)","v":40305881.208631501},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":5.3369186572560831E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2151092.0941949282}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.433,null,null,null,{"$f":"$I$31*E27","v":30780329.035868499},null,8.5699999999999998E-2,null,null,null,{"$f":"K27*I27","v":2637874.1983739305}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.433},null,null,null,{"$f":"SUM(I27:I28)","v":30780329.035868499},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.5699999999999998E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2637874.1983739305}]
[]
[7,null,"Total",null,{"$f":"+E29+E24","v":1},null,null,null,71086210.244499996,null,{"$f":"(K24*E24)+(K29*E29)","v":6.7368428786641996E-2},null,null,null,{"$f":"O24+O29","v":4788966.2925688587}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 2010","index":38,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,35]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"July 17,2013"]
[]
[]
[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,{"$f":"$I$31*E22","v":41280071.759920001},null,5.3005337805428397E-2,null,null,null,{"$f":"K22*I22","v":2188064.148266885}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":2948576.5542799998},null,4.4699999999999997E-2,null,null,null,{"$f":"K23*I23","v":131801.37197631598}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":44228648.314199999},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":5.2451648618399828E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2319865.5202432009}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":29485765.542799998},null,8.5699999999999998E-2,null,null,null,{"$f":"K27*I27","v":2526930.1070179599}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":29485765.542799998},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.5699999999999985E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2526930.1070179599}]
[]
[7,null,"Total",null,1,null,null,null,73714413.856999993,null,{"$f":"(K24*E24)+(K29*E29)","v":6.57509891710399E-2},null,null,null,{"$f":"O24+O29","v":4846795.6272611609}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 2011","index":39,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,36]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"July 17,2013"]
[]
[]
[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,{"$f":"$I$31*E22","v":42333493.107360005},null,5.0626242722450671E-2,null,null,null,{"$f":"K22*I22","v":2143185.6973424}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3023820.9362400002},null,4.4699999999999997E-2,null,null,null,{"$f":"K23*I23","v":135164.79584992799}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":45357314.043600008},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":5.0231159874287293E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2278350.4931923281}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":30238209.362400003},null,8.5699999999999998E-2,null,null,null,{"$f":"K27*I27","v":2591414.5423576804}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":30238209.362400003},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.5699999999999985E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2591414.5423576804}]
[]
[7,null,"Total",null,1,null,null,null,75595523.406000003,null,{"$f":"(K24*E24)+(K29*E29)","v":6.4418695924572375E-2},null,null,null,{"$f":"O24+O29","v":4869765.0355500085}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 2012","index":40,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,37]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"July 17,2013"]
[]
[]
[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,{"$f":"$I$31*E22","v":42568494.796240009},null,5.0858787758482189E-2,null,null,null,{"$f":"K22*I22","v":2164982.042040024}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3040606.7711600005},null,4.4699999999999997E-2,null,null,null,{"$f":"K23*I23","v":135915.122670852}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":45609101.567400008},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":5.0448201907916705E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2300897.1647108761}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":30406067.711600006},null,8.5699999999999998E-2,null,null,null,{"$f":"K27*I27","v":2605800.0028841202}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":30406067.711600006},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.5699999999999985E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2605800.0028841202}]
[]
[7,null,"Total",null,1,null,null,null,76015169.279000014,null,{"$f":"(K24*E24)+(K29*E29)","v":6.4548921144750027E-2},null,null,null,{"$f":"O24+O29","v":4906697.1675949963}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Structure 2013","index":41,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[18,2,18,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,38]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"July 17,2013"]
[]
[]
[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,{"$f":"$I$31*E22","v":44123570.569866665},null,5.1731139555292086E-2,null,null,null,{"$f":"K22*I22","v":2282562.586827551}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":3151683.612133333},null,2.07E-2,null,null,null,{"$f":"K23*I23","v":65239.850771159989}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":47275254.181999996},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.9662396918272608E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2347802.4375987109}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":31516836.121333331},null,8.9800000000000005E-2,null,null,null,{"$f":"K27*I27","v":2830211.8836957333}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":31516836.121333331},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O27:O28)","v":2830211.8836957333}]
[]
[7,null,"Total",null,1,null,null,null,78792090.303333327,null,{"$f":"(K24*E24)+(K29*E29)","v":6.5717438150963564E-2},null,null,null,{"$f":"O24+O29","v":5178014.3212944437}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments 2008","index":42,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",39]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2008]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory note","The Corporation of the City of Brantford","Affiliated","Fixed Rate","2006-02-01",5,24189168,6.25E-2,{"$f":"H17*I17","v":1511823}]
[2,"Powerline Municipal Transformer Station Borrowings","Royal Bank","Third-Party","Fixed Rate","2006-01-31",15,5381000,4.7100000000000003E-2,253445.1]
[3,"Tier 2 Capital Project Borrowing","Royal Bank","Third-Party","Fixed Rate","2006-06-13",10,1012000,4.9700000000000001E-2,50296.4]
[4,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2007-12-03",25,2370718.41,5.1400000000000001E-2,121854.92627400001]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":32952886.41},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.8793618324313582E-2},{"$f":"SUM(J17:J28)","v":1937419.426274}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Instruments 2009","index":43,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",40]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2009]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory note","The Corporation of the City of Brantford","Affiliated","Fixed Rate","2006-02-01",5,24189168,6.25E-2,{"$f":"H17*I17","v":1511823}]
[2,"Powerline Municipal Transformer Station Borrowings","Royal Bank","Third-Party","Fixed Rate","2006-01-31",15,5061000,4.7100000000000003E-2,238373.1]
[3,"Tier 2 Capital Project Borrowing","Royal Bank","Third-Party","Fixed Rate","2006-06-13",10,909000,4.9700000000000001E-2,45177.3]
[4,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2007-12-03",25,2318871.19,5.1400000000000001E-2,119189.979166]
[5,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2010-12-01",25,2400000,9.4999999999999998E-3,22800]
[6,"Smart meter borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2009-11-18",15,1451000,1.7500000000000002E-2,25392.500000000004]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":36329039.189999998},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.402718934846678E-2},{"$f":"SUM(J17:J28)","v":1962755.8791660001}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Instruments 2010","index":44,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",41]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2010]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory note","The Corporation of the City of Brantford","Affiliated","Fixed Rate","2006-02-01",5,24189168,6.25E-2,{"$f":"H17*I17","v":1511823}]
[2,"Powerline Municipal Transformer Station Borrowings","Royal Bank","Third-Party","Fixed Rate","2006-01-31",15,4724000,4.7100000000000003E-2,{"$f":"H18*I18","v":222500.40000000002}]
[3,"Tier 2 Capital Project Borrowing","Royal Bank","Third-Party","Fixed Rate","2006-06-13",10,801000,4.9700000000000001E-2,{"$f":"H19*I19","v":39809.700000000004}]
[4,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2007-12-03",25,2264324.7799999998,5.1400000000000001E-2,{"$f":"H20*I20","v":116386.29369199999}]
[5,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2010-12-01",40,4800000,4.9500000000000002E-2,{"$f":"H21*I21","v":237600}]
[6,"Smart meter borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2009-11-18",3,4751000,1.54E-2,{"$f":"H22*I22","v":73165.400000000009}]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":41529492.780000001},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.3005337805428397E-2},{"$f":"SUM(J17:J28)","v":2201284.7936919997}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Instruments 2011","index":45,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",42]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2011]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory note","The Corporation of the City of Brantford","Affiliated","Fixed Rate","2011-02-01",5,24189168,5.8700000000000002E-2,{"$f":"H17*I17","v":1419904.1616}]
[2,"Powerline Municipal Transformer Station Borrowings","Royal Bank","Third-Party","Fixed Rate","2006-01-31",15,4369000,4.7100000000000003E-2,{"$f":"H18*I18","v":205779.90000000002}]
[3,"Tier 2 Capital Project Borrowing","Royal Bank","Third-Party","Fixed Rate","2006-06-13",10,686000,4.9700000000000001E-2,{"$f":"H19*I19","v":34094.200000000004}]
[4,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2007-12-03",25,2206938.66,5.1400000000000001E-2,{"$f":"H20*I20","v":113436.64712400001}]
[5,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2010-12-01",40,4760373.84,4.9500000000000002E-2,{"$f":"H21*I21","v":235638.50508}]
[6,"Smart meter borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2009-11-18",3,5301000,1.7500000000000002E-2,{"$f":"H22*I22","v":92767.500000000015}]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":41512480.5},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.0626242722450671E-2},{"$f":"SUM(J17:J28)","v":2101620.9138040002}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Instruments 2012","index":46,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",43]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2012]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory note","The Corporation of the City of Brantford","Affiliated","Fixed Rate","2011-02-01",5,24189168,5.8700000000000002E-2,{"$f":"H17*I17","v":1419904.1616}]
[2,"Powerline Municipal Transformer Station Borrowings","Royal Bank","Third-Party","Fixed Rate","2006-01-31",15,3994000,4.7100000000000003E-2,188117.40000000002]
[3,"Tier 2 Capital Project Borrowing","Royal Bank","Third-Party","Fixed Rate","2006-06-13",10,564000,4.9700000000000001E-2,28030.799999999999]
[4,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2007-12-03",25,2146565,5.1400000000000001E-2,110333.44100000001]
[5,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2010-12-01",40,4718762,4.9500000000000002E-2,233578.71900000001]
[6,"Smart meter borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2009-11-18",15,4378708.333333334,1.7500000000000002E-2,76627.395833333358]
[7,"Smart meter borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2009-11-18",15,1152291.6666666667,3.4599999999999999E-2,39869.291666666672]
[8,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2012-12-03",30,333333.33333333331,3.9E-2,13000]
[9,null,null,null,null,null,null,null,null,{"$f":"H25*I25","v":0}]
[10,null,null,null,null,null,null,null,null,{"$f":"H26*I26","v":0}]
[11,null,null,null,null,null,null,null,null,{"$f":"H27*I27","v":0}]
[12,null,null,null,null,null,null,null,null,{"$f":"H28*I28","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":41476828.333333336},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.0858787758482189E-2},{"$f":"SUM(J17:J28)","v":2109461.2091000006}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Instruments 2013","index":47,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:",44]
[]
[null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for the required years of all historical years, the bridge year and the test year."]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)"]
[1,"Promissory note","The Corporation of the City of Brantford","Affiliated","Fixed Rate","2011-02-01",5,24189168,5.8700000000000002E-2,{"$f":"H17*I17","v":1419904.1616}]
[2,"Powerline Municipal Transformer Station Borrowings","Royal Bank","Third-Party","Fixed Rate","2006-01-31",15,3596000,4.7100000000000003E-2,169371.6]
[3,"Tier 2 Capital Project Borrowing","Royal Bank","Third-Party","Fixed Rate","2006-06-13",10,435000,4.9700000000000001E-2,21619.5]
[4,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2007-12-03",25,2083048,5.1400000000000001E-2,107068.6672]
[5,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2010-12-01",40,4675065,4.9500000000000002E-2,231415.7175]
[6,"Smart meter borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2009-11-18",15,5245003,3.4599999999999999E-2,181477.10379999998]
[7,"General borrowings","Ontario Infrastructure & Lands Corporation","Third-Party","Fixed Rate","2012-12-03",30,3932125,3.9E-2,153352.875]
[8,null,null,null,null,null,null,null,null,{"$f":"H24*I24","v":0}]
[9,null,null,null,null,null,null,null,null,{"$f":"H25*I25","v":0}]
[10,null,null,null,null,null,null,null,null,{"$f":"H26*I26","v":0}]
[11,null,null,null,null,null,null,null,null,{"$f":"H27*I27","v":0}]
[12,null,null,null,null,null,null,null,null,{"$f":"H28*I28","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":44155409},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.1731139555292086E-2},{"$f":"SUM(J17:J28)","v":2284209.6251000003}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-P_Cost_Allocation","index":48,"n_rows":103,"n_cols":6,"rows_kept":103,"cut":false,"hidden":false,"merged":[[99,0,99,1],[107,0,109,5],[95,0,95,1],[96,0,96,1],[97,0,97,1],[98,0,98,1],[102,0,105,5],[94,0,94,1],[64,0,65,5],[83,0,84,5],[86,0,86,5],[79,0,79,1],[76,0,76,1],[77,0,77,1],[69,0,71,1],[69,5,71,5],[70,3,71,3],[70,4,71,4],[72,0,72,1],[90,0,92,1],[90,2,90,4],[90,5,91,5],[93,0,93,1],[50,0,50,1],[51,0,51,1],[52,0,52,1],[78,0,78,1],[61,0,62,5],[59,0,59,5],[73,0,73,1],[74,0,74,1],[75,0,75,1],[56,0,57,5],[40,1,40,5],[42,0,42,1],[43,3,44,3],[43,4,44,4],[43,5,44,5],[48,0,48,1],[49,0,49,1],[43,0,44,1],[43,2,44,2],[46,0,46,1],[47,0,47,1],[45,0,45,1],[29,0,30,4],[32,0,34,4],[36,0,37,4],[8,0,8,5],[9,0,9,5]]}
[null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,"Exhibit:",7]
[null,null,null,null,"Tab:",1]
[null,null,null,null,"Schedule:",2]
[null,null,null,null,"Page:",45]
[]
[null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-P"]
["Cost Allocation"]
[]
["Please complete the following four tables."]
[]
["A)  Allocated Costs"]
[]
["Classes","Costs Allocated from BCP Motion Study","%","Costs Allocated in Test Year Study                    (Column 7A)","%"]
["Residential",9924666.2237255014,{"$f":"B17/$B$26","v":0.58795854060376584},10821186.506715432,{"$f":"D17/$D$26","v":0.60573346111624238}]
["GS < 50 kW",1955571.4647686705,{"$f":"B18/$B$26","v":0.11585225321967033},2088907.1920150807,{"$f":"D18/$D$26","v":0.11692996720689278}]
["GS > 50 kW, if applicable",3295265.6967907497,0.19521861655710707,4357783.6370081231,0.24393400516685809]
["Large User, if applicable",240014.76160436682,1.4218989916145654E-2,null,0]
["Street Lighting",906295.73563683557,5.3690905675659553E-2,137887.72203936664,7.7184888241697844E-3]
["Sentinel Lighting",72501.973114010703,4.295172587376498E-3,84145.68838779653,4.7101913485658739E-3]
["Unmetered Scattered Load (USL)",77698.053453572167,4.6029995454262432E-3,79639.485354303906,4.4579493270208168E-3]
["Standby ",104404.26459767134,6.1851328459702629E-3,null,0]
["Embedded distributor class",303456.06630862405,1.7977389048878602E-2,295050.62241688243,1.6515937010250042E-2]
["Total",{"$f":"SUM(B17:B25)","v":16879874.240000002},1,{"$f":"SUM(D17:D25)","v":17864600.853936989},1]
[]
["Notes"]
[]
["1     Customer Classification - If proposed rate classes differ from those in place in the previous Cost Allocation study, modify the rate classes to match the current application as closely as possible."]
[]
[]
["2     Host Distributors -  Provide information on embedded distributor(s) as a separate class, if applicable.   If embedded distributor(s) are billed as customers in a General Service class, include the allocated cost and revenue of the embedded distributor(s) in the applicable class.  Also complete Appendix 2-Q."]
[]
[]
["  "]
["3     Class Revenue Requirements - If using the Board-issued model, in column 7A enter the results from Worksheet O-1, Revenue Requirement (row 40 in the 2013 model).  This excludes costs in deferral and variance accounts.  Note to Embedded Distributor(s), it also does not include Account 4750 - Low Voltage (LV) Costs. "]
[]
[]
[]
["B)  Calculated Class Revenues"]
[null,null,null,1.092164806105095]
[null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
["Classes (same as previous table)",null,"Load Forecast (LF) X current approved rates","L.F. X current approved rates X (1 + d)","LF X proposed rates","Miscellaneous Revenue"]
[]
[{"$f":"A17","v":"Residential"},null,8739824.1808012668,{"$f":"C46*$D$42","v":9545328.3818174358},9545328.3818174358,826242.42997280404]
[{"$f":"A18","v":"GS < 50 kW"},null,1456779.4173098081,{"$f":"C47*$D$42","v":1591043.2098440598},1592778.0982862262,119558.66086350776]
[{"$f":"A19","v":"GS > 50 kW, if applicable"},null,4563334.1632059459,4983912.9715505783,4983912.9715505783,182071.2640264013]
[{"$f":"A21","v":"Street Lighting"},null,144395.28863669207,157703.45241638203,157703.45241638206,7470.0562028880167]
[{"$f":"A22","v":"Sentinel Lighting"},null,32766.225206813484,35786.11799979533,60495.906337553701,6820.6443726835232]
[{"$f":"A23","v":"Unmetered Scattered Load (USL)"},null,73749.676354275784,80546.800975781123,80546.800975781123,6621.5292389771648]
[{"$f":"A25","v":"Embedded distributor class"},null,283046.58564799995,309133.51933295705,282688.80709414475,12361.815322737646]
[{"$f":"A26","v":"Total"},null,{"$f":"SUM(C46:C52)","v":15293895.537162801},{"$f":"SUM(D46:D52)","v":16703454.45393699},{"$f":"SUM(E46:E52)","v":16703454.418478103},{"$f":"SUM(F46:F52)","v":1161146.3999999994}]
[]
["Notes:"]
[]
["1     Columns 7B to 7D - LF means Load Forecast of Annual Billing Quantities (i.e. customers or connections X 12, (kWh or kW, as applicable).  Revenue Quantities should be net of Transfomrer Ownership Allowance.  Exclude revenue from rate adders and rate riders.  "]
[]
[]
["2     Columns 7C and 7D - Column total in each column should equal the Base Revenue Requirement"]
[]
["3     Columns 7C - The Board cost allocation model calculates \"1+d\" in worksheet O-1, cell C21. \"d\" is defined as Revenue Deficiency/ Revenue at Current Rates."]
[]
[]
["4     Columns 7E - If using the Board-issued Cost Allocation model, enter Miscellaneous Revenue as it appears in Worksheet O-1, row 19."]
[]
[]
["C)  Rebalancing Revenue-to-Cost (R/C) Ratios"]
[]
["Class",null,"Previously Approved Ratios","Status Quo Ratios","Proposed Ratios","Policy Range"]
[null,null,"Most Recent Year:","(7C + 7E) / (7A)","(7D + 7E) / (7A)"]
[null,null,2010]
[null,null,"%","%","%","%"]
[{"$f":"A46","v":"Residential"},null,95.37,{"$f":"IF(D17=0,\"\",(D46+F46)/D17*100)","v":95.845042550129151},{"$f":"IF(D17=0,\"\",(E46+F46)/D17*100)","v":95.845042550129151},"85 - 115"]
["GS < 50 kW",null,89.63,{"$f":"IF(D18=0,\"\",(D47+F47)/D18*100)","v":81.88979755761298},{"$f":"IF(D18=0,\"\",(E47+F47)/D18*100)","v":81.972849999999994},"80 - 120"]
["GS > 50 kW, if applicable",null,124.12,{"$f":"IF(D19=0,\"\",(D48+F48)/D19*100)","v":118.54613872302606},{"$f":"IF(D19=0,\"\",(E48+F48)/D19*100)","v":118.54613872302606},"80 - 120"]
["Street Lighting",null,70.17,{"$f":"IF(D21=0,\"\",(D49+F49)/D21*100)","v":119.78840913197},{"$f":"IF(D21=0,\"\",(E49+F49)/D21*100)","v":119.78840913197},"70 - 120"]
["Sentinel Lighting",null,70,{"$f":"IF(D22=0,\"\",(D50+F50)/D22*100)","v":50.634516383204279},{"$f":"IF(D22=0,\"\",(E50+F50)/D22*100)","v":80},"80 - 120"]
["Unmetered Scattered Load (USL)",null,111.06,{"$f":"IF(D23=0,\"\",(D51+F51)/D23*100)","v":109.45365835421927},{"$f":"IF(D23=0,\"\",(E51+F51)/D23*100)","v":109.45365835421927},"80 - 120"]
["Embedded distributor class",null,null,{"$f":"IF(D25=0,\"\",(D52+F52)/D25*100)","v":108.96277120929032},{"$f":"IF(D25=0,\"\",(E52+F52)/D25*100)","v":100}]
[]
["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,"%","%","%","%"]
[{"$f":"A74","v":"Residential"},null,{"$f":"E74","v":95.845042550129151},null,null,{"$f":"F74","v":"85 - 115"}]
["GS < 50 kW",null,81.972849999999994,null,null,{"$f":"F75","v":"80 - 120"}]
["GS > 50 kW, if applicable",null,118.54613872302606,null,null,{"$f":"F76","v":"80 - 120"}]
["Street Lighting",null,119.78840913197,null,null,{"$f":"F77","v":"70 - 120"}]
["Sentinel Lighting",null,80,null,null,"80 - 120"]
["Unmetered Scattered Load (USL)",null,109.45365835421927,null,null,"80 - 120"]
[{"$f":"A80","v":"Embedded distributor class"},null,{"$f":"E80","v":100}]
[]
["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":49,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":false,"merged":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[14,0,14,1],[14,2,14,3],[59,3,60,3],[59,4,60,4],[54,4,55,4],[8,0,8,6],[9,0,9,6],[16,0,16,1],[16,2,16,3],[54,3,55,3]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,"Exhibit:",7]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",46]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors*"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row in Appendix 2-P.)"]
[]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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":50,"n_rows":73,"n_cols":8,"rows_kept":73,"cut":false,"hidden":false,"merged":[[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],[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],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,14,1],[13,2,13,6],[13,7,14,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,"Page:",47]
[]
[null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,2007,2008,2009,2010,2011]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",1043014996.6977228,1013423329.7209052,940830205.03999996,950759112.65007687,944902732.12384617,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":978586075.24651015}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",1038354232.8326362,1008890381.3703887,936617082.89097083,946540016.83086479,940754876.86182821,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":974231318.15733778}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(C19:G19)=0,0,AVERAGE(C19:G19))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C18-C19","v":1038354232.8326362},{"$f":"D18-D19","v":1008890381.3703887},936617082.89097083,946540016.83086479,940754876.86182821,{"$f":"H18-H19","v":974231318.15733778}]
["D","\"Retail\" kWh delivered by distributor",1004831701,977884255,912366781,917169662,915803475,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":945611174.79999995}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(C22:G22)=0,0,AVERAGE(C22:G22))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C21-C22","v":1004831701},977884255,912366781,917169662,915803475,945611174.79999995]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C23=0,\"\",C20/C23)","v":1.0333613398136972},{"$f":"IF(D23=0,\"\",D20/D23)","v":1.0317073582193925},1.0265795537452507,1.0320228154590494,1.0272453670934456,{"$f":"IF(H23=0,\"\",H20/H23)","v":1.0302662913891549}]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,{"$f":"IF(SUM(C26:G26)=0,0,AVERAGE(C26:G26))","v":1.0044999999999999}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C24=\"\",\"\",C24*C26)","v":1.0380114658428587},1.0363500413313798,1.0311991617371044,1.036666918128615,1.031867971245366,{"$f":"IF(H24=\"\",\"\",H24*H26)","v":1.034902489700406}]
[]
["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":51,"n_rows":88,"n_cols":8,"rows_kept":88,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[25,0,28,7],[30,0,31,7],[50,2,51,7],[58,2,60,7],[62,0,63,7],[33,1,34,7],[36,1,38,7],[40,1,43,7],[45,1,48,7],[53,2,56,7],[87,0,90,7],[80,1,82,7],[84,1,85,7],[65,1,66,7],[72,1,74,7],[76,1,78,7],[68,1,70,7]]}
[null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:",48]
[]
[null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,953530,359800,null,593730,null,593730]
[2010,null,3978550,1521728,null,2456822,3781,2453041]
[2011,null,342720,150854,null,191866,1446,190420]
[2012,"(1)",null,null,null,0,null,0]
[]
["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":52,"n_rows":51,"n_cols":5,"rows_kept":51,"cut":false,"hidden":false,"merged":[[17,0,17,2],[18,0,18,2],[19,0,19,2],[24,0,24,2],[42,1,43,4],[30,0,30,2],[39,1,40,4],[25,0,25,2],[26,0,26,2],[28,0,28,2],[29,0,29,2],[37,0,38,0],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[8,0,8,4],[9,0,9,4],[11,0,11,4],[13,0,15,2],[16,0,16,2],[27,0,27,2],[50,1,51,4],[34,0,35,0],[39,0,40,0],[42,0,43,0],[45,0,48,0],[50,0,51,0],[34,1,35,4],[37,1,37,4],[45,1,48,4]]}
[null,null,"File Number:",null,{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,"Exhibit:"]
[null,null,"Tab:"]
[null,null,"Schedule:"]
[null,null,"Page:",null,49]
[]
[null,null,"Date:"]
[]
["Appendix 2-T"]
["Deferred PILs Account 1592 Balances"]
[]
["The following table should be completed based on the information requested below, in accordance with the notes following the table. An explanation should be provided for any blank entries."]
[]
["Tax Item",null,null,null,"Principal as of"]
[null,null,null,null,"December 31,"]
[null,null,null,null,"20XX"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from May 1, 2006 to April 30, 2007"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from January 1, 2006 to April 30, 2006 (4/12ths of the approved grossed-up proxy), if not recorded in PILs account 1562"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2007"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2008"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2009"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2006"]
["Capital Cost Allowance class changes from 2006 EDR application for 2007"]
["Capital Cost Allowance class changes from 2006 EDR application for 2008"]
["Capital Cost Allowance class changes from 2006 EDR application for 2009"]
["Capital Cost Allowance class changes from 2006 EDR application for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2011"]
["Capital Cost Allowance class changes from any prior application not recorded above.  Please provide details and explanation separately."]
["Insert description of additional item(s) and new rows if needed."]
["Total",null,null,null,{"$f":"SUM(E17:E30)","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":53,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[[21,0,21,2],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[8,0,8,11],[9,0,9,11],[11,0,11,11],[13,0,15,2],[13,11,15,11],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[28,0,28,2],[29,0,29,2],[33,0,34,0],[33,1,34,11],[44,0,47,0],[44,1,47,4],[49,0,50,0],[49,1,50,4],[36,0,37,0],[36,1,36,4],[38,0,39,0],[38,1,39,4],[41,0,42,0],[41,1,42,4]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109"]
[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:",50]
[]
[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,null,null,null,{"$f":"SUM(E17:H17)","v":0}]
["professional legal fees",null,null,null,null,null,null,null,{"$f":"SUM(E18:H18)","v":0}]
["salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,0]
["associated staff training and development costs",null,null,null,null,null,null,null,0]
["costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E29)","v":0},{"$f":"SUM(F17:F29)","v":0},{"$f":"SUM(G17:G29)","v":0},{"$f":"SUM(H17:H29)","v":0},{"$f":"SUM(I17:I29)","v":0},null,{"$f":"+I30-J30","v":0}]
[]
[]
["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":54,"n_rows":36,"n_cols":16,"rows_kept":36,"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:","EB-2012-0109"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",51]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
["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",35242.237107132394,35699.326731492038,35363.713274508067,280913502.26745778,null,12.52,1.5100000000000001E-2,null,{"$f":"H16*E16*12+I16*F16+J16*G16","v":9554838.1666007042},null,9545328.3818174358,null,{"$f":"SUM(M16:N16)","v":9545328.3818174358},{"$f":"O16-K16","v":-9509.7847832683474}]
["GS < 50 kW","Customers",2687.5189230831343,2718.3883936507077,2764.0945085749559,97535296.536651343,null,27.13,7.1000000000000004E-3,null,1592379.2136218871,null,1592778.0982862262,126.22727136119398,1592904.3255575874,525.11193570028991]
["GS > 50 to 4,999 kW","Customers",421.10101601455727,424.22503753227852,419.77956710666251,531977718.29519659,1354269.5094064325,320.77999999999997,null,2.8142,5427067.927809285,null,4983912.9715505783,443111.39999999997,5427024.3715505786,-43.556258706375957]
["Large Use",null,null,null,{"$f":"IF(SUM(C19:D19)=0,0,AVERAGE(C19:D19))","v":0},null,null,null,null,null,0,null,null,null,0,0]
["Streetlighting","Connections",10238.034992501549,10458.72685169489,10354.830872073246,7553004.3566228617,23455.453177469219,0.71,null,2.9626999999999999,157714.63015895209,null,157703.45241638206,null,157703.45241638206,-11.177742570027476]
["Sentinel Lighting","Connections",641.71792951479335,657.83051287660271,635.12272980823684,443489.85303533491,1356.1700658963723,4.28,null,20.535900000000002,60470.076259192356,null,60495.906337553701,null,60495.906337553701,25.830078361344931]
["Unmetered Scattered Load","Customers",438.12818787010423,431.36249214908167,437.22804506082088,1454726.8990380249,null,13.17,7.9000000000000008E-3,null,80591.862743812526,null,80546.800975781123,null,80546.800975781123,-45.061768031402607]
["Standby Power","Customers",null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Embedded Distributor Class","Customers",1,1,3,null,155805.71,293.33999999999997,null,1.7465999999999999,282690.49308599997,null,282688.80709414475,null,282688.80709414475,-1.6859918552218005]
["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,{"$f":"SUM(K16:K28)","v":17155752.370279834},null,{"$f":"SUM(M16:M28)","v":16703454.418478103},{"$f":"SUM(N16:N28)","v":443237.62727136118},{"$f":"M30+N30","v":17146692.045749463},{"$f":"O30-K30","v":-9060.3245303705335}]
[]
["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"]
[]
["The number of customers includes the monthly average number (the sum of the total number of customers at the end of each month, divided by 12) of residential, GS<50 and GS>50 customers as found in BPI’s Load Forecast."]

{"sheet":"App.2-W_Bill Impacts - Res","index":55,"n_rows":85,"n_cols":20,"rows_kept":85,"cut":false,"hidden":false,"merged":[[60,1,60,3],[66,1,66,3],[67,1,67,3],[61,1,61,3],[18,3,19,3],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109",null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",52]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17 2013"]
[]
[]
[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,null,null,11.46,1,{"$f":"G21*F21","v":11.46},null,12.52,1,{"$f":"K21*J21","v":12.52},null,{"$f":"L21-H21","v":1.0599999999999987},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":9.2495636998254679E-2}]
[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,"Smart Meter Disposition Rate Rider",null,null,null,null,1,0,null,-0.19,1,{"$f":"K23*J23","v":-0.19},null,{"$f":"L23-H23","v":-0.19},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Smart Metering Entity Charge",null,null,null,null,1,0,null,0.78800000000000003,1,0.78800000000000003,null,0.78800000000000003,""]
[null,"Stranded Meter Recovery Rate Rider ",null,null,null,null,1,0,null,1.76,1,1.76,null,1.76,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,null,null,1.38E-2,{"$f":"$F$16","v":800},11.04,null,1.5100000000000001E-2,{"$f":"$F$16","v":800},12.08,null,1.0400000000000009,9.4202898550724723E-2]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,1.2999999999999999E-3,{"$f":"$F$16","v":800},1.04,null,2.677040775647746E-4,{"$f":"$F$16","v":800},0.21416326205181968,null,-0.82583673794818035,-0.79407378648863491]
[null,"Tax change",null,null,null,-5.0000000000000001E-4,{"$f":"$F$16","v":800},-0.4,null,null,800,0,null,0.4,{"$f":"IF((H30)=0,\"\",(N30/H30))","v":-1}]
[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,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,{"$f":"SUM(H21:H36)","v":23.14},null,null,null,{"$f":"SUM(L21:L36)","v":27.172163262051818},null,4.0321632620518173,0.17425078919843634]
[null,"Deferral/Variance Account Disposition Rate Rider",null,null,null,-7.0000000000000001E-3,{"$f":"$F$16","v":800},{"$f":"G38*F38","v":-5.6000000000000005},null,-3.8858544473132314E-3,{"$f":"$F$16","v":800},{"$f":"K38*J38","v":-3.1086835578505849},null,{"$f":"L38-H38","v":2.4913164421494156},{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-0.44487793609810988}]
[null,"Global Adjustment - Non RPP",null,null,null,null,{"$f":"$F$16","v":800},{"$f":"G39*F39","v":0},null,null,{"$f":"$F$16","v":800},{"$f":"K39*J39","v":0},null,{"$f":"L39-H39","v":0},{"$f":"IF((H39)=0,\"\",(N39/H39))","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,"Low Voltage Service Charge",null,null,null,null,800,{"$f":"G42*F42","v":0},null,null,800,{"$f":"K42*J42","v":0},null,{"$f":"L42-H42","v":0},{"$f":"IF((H42)=0,\"\",(N42/H42))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,800,{"$f":"K43*J43","v":0},null,{"$f":"L43-H43","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":17.54},null,null,null,{"$f":"SUM(L38:L42)+L37","v":24.063479704201232},null,{"$f":"L44-H44","v":6.5234797042012325},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":0.37192016557589697}]
[null,"RTSR - Network",null,null,null,8.0000000000000002E-3,{"$f":"F16*(1+F71)","v":833.6},{"$f":"G45*F45","v":6.6688000000000001},null,8.3999999999999995E-3,{"$f":"F16*(1+J71)","v":827.92},{"$f":"K45*J45","v":6.9545279999999989},null,0.28572799999999887,4.2845489443377946E-2]
[null,"RTSR - Line and Transformation Connection",null,null,null,5.4999999999999997E-3,{"$f":"G45","v":833.6},{"$f":"G46*F46","v":4.5847999999999995},null,5.7000000000000002E-3,{"$f":"K45","v":827.92},{"$f":"K46*J46","v":4.719144},null,0.13434400000000046,2.9302041528529155E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":28.793599999999998},null,null,null,{"$f":"SUM(L44:L46)","v":35.737151704201231},null,6.9435517042012336,0.24114913398120533]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,5.1999999999999998E-3,{"$f":"G46","v":833.6},{"$f":"G48*F48","v":4.3347199999999999},null,4.4000000000000003E-3,{"$f":"K46","v":827.92},{"$f":"K48*J48","v":3.6428479999999999},null,-0.69187200000000004,-0.15961169348885282]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,1.1000000000000001E-3,{"$f":"G46","v":833.6},0.91696000000000011,null,1.1999999999999999E-3,{"$f":"K46","v":827.92},0.99350399999999983,null,7.6543999999999723E-2,8.3475833187925008E-2]
[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,{"$f":"G49","v":833.6},5.8352000000000004,null,7.0000000000000001E-3,{"$f":"K49","v":827.92},5.7954400000000001,null,-3.976000000000024E-2,{"$f":"IF((H51)=0,\"\",(N51/H51))","v":-6.8138195777351657E-3}]
[null,"Energy - RPP - Tier 1",null,null,null,7.8E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$71),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$71),$F$16-1000))))","v":833.6},{"$f":"G52*F52","v":65.020800000000008},null,7.8E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$71),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$71),$F$16-1000))))","v":827.92},{"$f":"K52*J52","v":64.577759999999998},null,-0.44304000000001054,-6.8138195777352863E-3]
[null,"Energy - RPP - Tier 2",null,null,null,9.0999999999999998E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$71)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$71)-1000,IF($F$16<1000,0))))","v":0},{"$f":"G53*F53","v":0},null,9.0999999999999998E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$71)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$71)-1000,IF($F$16<1000,0))))","v":0},{"$f":"K53*J53","v":0},null,0,""]
[null,"TOU - Off Peak",null,null,null,6.7000000000000004E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":533.50400000000002},35.744768000000001,null,6.7000000000000004E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":529.86879999999996},35.501209600000003,null,-0.24355839999999773,-6.8138195777350608E-3]
[null,"TOU - Mid Peak",null,null,null,0.104,{"$f":"0.18*$F$16*(1+$F$71)","v":150.048},15.604991999999999,null,0.104,{"$f":"0.18*$F$16*(1+$J$71)","v":149.0256},15.498662399999999,null,-0.10632960000000047,-6.8138195777351553E-3]
[null,"TOU - On Peak",null,null,null,0.124,{"$f":"0.18*$F$16*(1+$F$71)","v":150.048},18.605951999999998,null,0.124,{"$f":"0.18*$F$16*(1+$J$71)","v":149.0256},18.479174399999998,null,-0.12677760000000049,-6.8138195777351519E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":105.15128000000001},null,null,null,{"$f":"SUM(L47:L53)","v":110.99670370420122},null,5.8454237042012096,5.5590609112901042E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":13.669666400000002},null,0.13,null,{"$f":"L58*J59","v":14.42957148154616},null,0.7599050815461581,5.5590609112901097E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":118.82094640000001},null,null,null,{"$f":"L58+L59","v":125.42627518574739},null,6.6053287857473748,5.5590609112901111E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-11.88},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-12.54},null,-0.65999999999999837,5.5555555555555414E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":106.94094640000002},null,null,null,{"$f":"SUM(L60:L61)","v":112.88627518574739},null,5.9453287857473782,5.5594503189728431E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":110.086192},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":115.89799010420123},null,{"$f":"L64-H64","v":5.8117981042012303},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":5.2793161418474996E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":14.31120496},null,0.13,null,{"$f":"L64*J65","v":15.06673871354616},null,0.75553375354616037,5.2793161418475024E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":124.39739695999999},null,null,null,{"$f":"L64+L65","v":130.96472881774739},null,6.5673318577473907,5.2793161418474996E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-12.44},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-13.1},null,-0.66000000000000014,5.3054662379421233E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":111.95739696},null,null,null,{"$f":"L66+L67","v":117.86472881774739},null,5.9073318577473941,5.2764105080595598E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.2000000000000003E-2,null,null,null,3.49E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts- GS<50","index":56,"n_rows":85,"n_cols":20,"rows_kept":85,"cut":false,"hidden":false,"merged":[[67,1,67,3],[18,3,19,3],[18,13,19,13],[18,14,19,14],[60,1,60,3],[61,1,61,3],[66,1,66,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[17,5,17,7],[17,9,17,11],[17,13,17,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2012-0109",null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",53]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17 2013"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"GS<50"]
[]
[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,null,null,24.81,1,{"$f":"G21*F21","v":24.81},null,27.13,1,{"$f":"K21*J21","v":27.13},null,{"$f":"L21-H21","v":2.3200000000000003},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":9.351068117694479E-2}]
[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,"Smart Meter Disposition Rate Rider ",null,null,null,null,1,0,null,-0.77,1,{"$f":"K23*J23","v":-0.77},null,{"$f":"L23-H23","v":-0.77},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Smart Metering Entity Charge",null,null,null,null,1,0,null,0.78800000000000003,1,0.78800000000000003,null,0.78800000000000003,""]
[null,"Stranded Meter Recovery Rate Rider",null,null,null,null,1,0,null,1.75,1,1.75,null,1.75,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,null,null,6.4999999999999997E-3,{"$f":"$F$16","v":2000},13,null,7.1000000000000004E-3,{"$f":"$F$16","v":2000},14.200000000000001,null,1.2000000000000011,9.2307692307692396E-2]
[null,"Smart Meter Disposition Rider",null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,4.0000000000000002E-4,{"$f":"$F$16","v":2000},0.8,null,2.2601428183197529E-4,{"$f":"$F$16","v":2000},0.45202856366395056,null,-0.34797143633604949,-0.43496429542006182]
[null,"Tax change",null,null,null,-2.0000000000000001E-4,{"$f":"$F$16","v":2000},-0.4,null,null,2000,0,null,0.4,-1]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":38.21},null,null,null,{"$f":"SUM(L21:L36)","v":43.55002856366395},null,5.3400285636639495,0.13975473864600757]
[null,"Deferral/Variance Account Disposition Rate Rider",null,null,null,-5.1999999999999998E-3,{"$f":"$F$16","v":2000},{"$f":"G38*F38","v":-10.4},null,-3.8858544473132305E-3,{"$f":"$F$16","v":2000},{"$f":"K38*J38","v":-7.7717088946264612},null,{"$f":"L38-H38","v":2.6282911053735392},{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-0.2527202985936095}]
[null,"Global Adjustment - Non RPP",null,null,null,null,{"$f":"$F$16","v":2000},{"$f":"G39*F39","v":0},null,null,{"$f":"$F$16","v":2000},{"$f":"K39*J39","v":0},null,{"$f":"L39-H39","v":0},{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,2000,{"$f":"G42*F42","v":0},null,null,2000,{"$f":"K42*J42","v":0},null,{"$f":"L42-H42","v":0},{"$f":"IF((H42)=0,\"\",(N42/H42))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,2000,{"$f":"K43*J43","v":0},null,{"$f":"L43-H43","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":27.810000000000002},null,null,null,{"$f":"SUM(L38:L42)+L37","v":35.778319669037487},null,{"$f":"L44-H44","v":7.9683196690374842},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":0.28652713660688545}]
[null,"RTSR - Network",null,null,null,7.1999999999999998E-3,{"$f":"F16*(1+F71)","v":2084},{"$f":"G45*F45","v":15.004799999999999},null,7.6E-3,{"$f":"F16*(1+J71)","v":2069.7999999999997},{"$f":"K45*J45","v":15.730479999999998},null,0.72567999999999877,4.8363190445723958E-2]
[null,"RTSR - Line and Transformation Connection",null,null,null,4.7999999999999996E-3,{"$f":"G45","v":2084},{"$f":"G46*F46","v":10.0032},null,4.8999999999999998E-3,{"$f":"K45","v":2069.7999999999997},{"$f":"K46*J46","v":10.142019999999999},null,0.13881999999999906,1.3877559181061967E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":52.818000000000005},null,null,null,{"$f":"SUM(L44:L46)","v":61.650819669037489},null,8.8328196690374838,0.16723124065730402]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,5.1999999999999998E-3,{"$f":"G46","v":2084},{"$f":"G48*F48","v":10.8368},null,4.4000000000000003E-3,{"$f":"K46","v":2069.7999999999997},{"$f":"K48*J48","v":9.1071200000000001},null,-1.7296800000000001,-0.15961169348885282]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,1.1000000000000001E-3,{"$f":"G46","v":2084},2.2924000000000002,null,1.1999999999999999E-3,{"$f":"K46","v":2069.7999999999997},2.4837599999999993,null,0.19135999999999909,8.3475833187924911E-2]
[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,{"$f":"G49","v":2084},14.588000000000001,null,7.0000000000000001E-3,{"$f":"K49","v":2069.7999999999997},14.488599999999998,null,-9.9400000000002819E-2,{"$f":"IF((H51)=0,\"\",(N51/H51))","v":-6.8138195777353175E-3}]
[null,"Energy - RPP - Tier 1",null,null,null,7.8E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$F$71),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$F$71),$F$16-1000))))","v":1000},{"$f":"G52*F52","v":78},null,7.8E-2,{"$f":"IF($T$1=1,IF($F$16>=600,600,IF($F$16<600,$F$16*(1+$J$71),$F$16-600)),IF($T$1=2,IF($F$16>=1000,1000,IF($F$16<1000,$F$16*(1+$J$71),$F$16-1000))))","v":1000},{"$f":"K52*J52","v":78},null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,9.0999999999999998E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$F$71)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$F$71)-1000,IF($F$16<1000,0))))","v":1084},{"$f":"G53*F53","v":98.643999999999991},null,9.0999999999999998E-2,{"$f":"IF($T$1=1,IF($F$16>=600,$F$16*(1+$J$71)-600,IF($F$16<600,0,)), IF($T$1=2,IF($F$16>=1000,$F$16*(1+$J$71)-1000,IF($F$16<1000,0))))","v":1069.7999999999997},{"$f":"K53*J53","v":97.351799999999969},null,-1.2922000000000224,-1.3099630996310192E-2]
[null,"TOU - Off Peak",null,null,null,6.7000000000000004E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":1333.76},89.361919999999998,null,6.7000000000000004E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":1324.672},88.753024000000011,null,-0.60889599999998723,-6.8138195777349819E-3]
[null,"TOU - Mid Peak",null,null,null,0.104,{"$f":"0.18*$F$16*(1+$F$71)","v":375.12},39.012479999999996,null,0.104,{"$f":"0.18*$F$16*(1+$J$71)","v":372.56399999999996},38.746655999999994,null,-0.26582400000000206,-6.8138195777351779E-3]
[null,"TOU - On Peak",null,null,null,0.124,{"$f":"0.18*$F$16*(1+$F$71)","v":375.12},46.514879999999998,null,0.124,{"$f":"0.18*$F$16*(1+$J$71)","v":372.56399999999996},46.197935999999999,null,-0.31694399999999945,-6.8138195777351128E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":257.42919999999998},null,null,null,{"$f":"SUM(L47:L53)","v":263.33209966903746},null,5.9028996690374811,2.2930186898135415E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":33.465795999999997},null,0.13,null,{"$f":"L58*J59","v":34.233172956974869},null,0.7673769569748714,2.293018689813538E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":290.89499599999999},null,null,null,{"$f":"L58+L59","v":297.5652726260123},null,6.6702766260123099,2.2930186898135266E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-29.09},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-29.76},null,-0.67000000000000171,2.3031969749054717E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":261.80499600000002},null,null,null,{"$f":"SUM(L60:L61)","v":267.80527262601231},null,6.0002766260122939,2.2918877476319412E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":255.67448000000002},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":261.67791566903747},null,{"$f":"L64-H64","v":6.003435669037458},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":2.3480777858773616E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":33.237682400000004},null,0.13,null,{"$f":"L64*J65","v":34.018129036974869},null,0.78044663697486527,2.3480777858773484E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":288.9121624},null,null,null,{"$f":"L64+L65","v":295.69604470601234},null,6.7838823060123445,2.3480777858773675E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-28.89},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-29.57},null,-0.67999999999999972,2.353755624783661E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":260.02216240000001},null,null,null,{"$f":"L66+L67","v":266.12604470601235},null,6.1038823060123377,2.3474469443964356E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.2000000000000003E-2,null,null,null,3.49E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts - GS>50","index":57,"n_rows":84,"n_cols":20,"rows_kept":84,"cut":false,"hidden":false,"merged":[[59,1,59,3],[65,1,65,3],[60,1,60,3],[66,1,66,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[18,5,18,7],[18,9,18,11],[18,13,18,14],[19,3,20,3],[19,13,20,13],[19,14,20,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"},null,null,null,null,6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",54]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"GS>50"]
[]
[null,null,null,"Consumption",null,100,"kW"]
[null,null,null,"Consumption ",null,{"$f":"ROUND(F16*1/0.002542,0)","v":39339},"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,293.70999999999998,1,{"$f":"G22*F22","v":293.70999999999998},null,320.77999999999997,{"$f":"G22","v":1},{"$f":"K22*J22","v":320.77999999999997},null,{"$f":"L22-H22","v":27.069999999999993},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":9.2165741718021166E-2}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G23*F23","v":0},null,null,{"$f":"G23","v":1},{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Stranded Meter Recovery ",null,null,null,null,1,0,null,null,{"$f":"G24","v":1},{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,null,null,null,null,null,1,0,null,null,{"$f":"G25","v":1},0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,2.6042999999999998,{"$f":"F16","v":100},260.43,null,2.8142,100,281.42,null,20.990000000000009,{"$f":"IF((H28)=0,\"\",(N28/H28))","v":8.0597473409361478E-2}]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,null,1,0,null,0,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,6.3299999999999995E-2,{"$f":"F16","v":100},6.3299999999999992,null,1.5661306595683485E-2,100,1.5661306595683484,null,-4.7638693404316506,-0.75258599374907598]
[null,"Tax change",null,"per kW",null,-6.0900000000000003E-2,{"$f":"F16","v":100},-6.09,null,null,100,0,null,6.09,-1]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H22:H37)","v":554.38},null,null,null,{"$f":"SUM(L22:L37)","v":603.76613065956838},null,49.38613065956838,8.9083535949291789E-2]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-1.8203,{"$f":"F16","v":100},{"$f":"G39*F39","v":-182.03},null,-1.5264228930436232,{"$f":"G39","v":100},{"$f":"K39*J39","v":-152.64228930436232},null,{"$f":"L39-H39","v":29.387710695637679},{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.16144432618600055}]
[null,"Global Adjustment - Non RPP",null,"per kWh",null,-0.57899999999999996,{"$f":"F16","v":100},{"$f":"G40*F40","v":-57.9},null,0.70795587443758312,{"$f":"G40","v":100},{"$f":"K40*J40","v":70.795587443758308},null,{"$f":"L40-H40","v":128.69558744375831},{"$f":"IF((H40)=0,\"\",(N40/H40))","v":-2.222721717508779}]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,null,{"$f":"G43*F43","v":0},null,null,0,{"$f":"K43*J43","v":0},null,{"$f":"L43-H43","v":0},{"$f":"IF((H43)=0,\"\",(N43/H43))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0,{"$f":"K44*J44","v":0},null,{"$f":"L44-H44","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H39:H43)+H38","v":314.45},null,null,null,{"$f":"SUM(L39:L43)+L38","v":521.91942879896442},null,{"$f":"L45-H45","v":207.46942879896443},{"$f":"IF((H45)=0,\"\",(N45/H45))","v":0.65978511305124643}]
[null,"RTSR - Network",null,"per kW",null,2.4601000000000002,{"$f":"F16*(1+F70)","v":104.2},{"$f":"G46*F46","v":256.34242},null,2.5958000000000001,{"$f":"$F$16*(1+$J$70)","v":103.49},{"$f":"K46*J46","v":268.639342},null,12.296921999999995,4.7970687020899606E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.6397999999999999,{"$f":"G46","v":104.2},{"$f":"G47*F47","v":170.86715999999998},null,1.6850000000000001,{"$f":"$F$16*(1+$J$70)","v":103.49},{"$f":"K47*J47","v":174.38065},null,3.5134900000000187,2.0562699116670628E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H45:H47)","v":741.65958000000001},null,null,null,{"$f":"SUM(L45:L47)","v":964.93942079896442},null,{"$f":"L48-H48","v":223.27984079896441},0.30105434733137865]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"$F$17*(1+$F$70)","v":40991.238000000005},{"$f":"G49*F49","v":213.15443760000002},null,4.4000000000000003E-3,{"$f":"$F$17*(1+$J$70)","v":40711.931099999994},{"$f":"K49*J49","v":179.13249683999999},null,-34.021940760000035,-0.15961169348885296]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$17*(1+$F$70)","v":40991.238000000005},45.090361800000011,null,1.1999999999999999E-3,{"$f":"$F$17*(1+$J$70)","v":40711.931099999994},48.854317319999986,null,3.7639555199999748,8.3475833187924744E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,{"$f":"G51","v":1},0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"$F$17*(1+$F$70)","v":40991.238000000005},286.93866600000001,null,7.0000000000000001E-3,{"$f":"$F$17*(1+$J$70)","v":40711.931099999994},284.98351769999999,null,-1.9551483000000189,{"$f":"IF((H52)=0,\"\",(N52/H52))","v":-6.8138195777351909E-3}]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,0,{"$f":"G53*F53","v":0},null,7.4999999999999997E-2,0,{"$f":"K53*J53","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,0,{"$f":"G54*F54","v":0},null,8.7999999999999995E-2,0,{"$f":"K54*J54","v":0},null,0,""]
[null,"Energy - COP",null,null,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$F$70)","v":40991.238000000005},{"$f":"G55*F55","v":3573.2062164600002},null,8.7169999999999997E-2,{"$f":"$F$17*(1+$J$70)","v":40711.931099999994},3548.8590339869993,null,-24.347182473000885,-6.8138195777353722E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H54)","v":1287.0930453999999},null,null,null,{"$f":"SUM(L48:L54)","v":1478.1597526589644},null,191.06670725896447,0.148448247733003]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":167.322095902},null,0.13,null,{"$f":"L57*J58","v":192.16076784566539},null,24.838671943665389,0.14844824773300305]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":1454.4151413019999},null,null,null,{"$f":"L57+L58","v":1670.3205205046297},null,215.90537920262977,0.14844824773300294]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-145.44},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-167.03},null,-21.590000000000003,0.14844609460946098]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":1308.9751413019999},null,null,null,{"$f":"SUM(L59:L60)","v":1503.2905205046297},null,194.31537920262986,0.14844848696618482]
[]
[null,"Total Bill",null,null,null,null,null,{"$f":"SUM(H48:H52,H55:H55)","v":4860.2992618600001},null,null,null,{"$f":"SUM(L48:L52,L55:L55)","v":5027.0187866459637},null,{"$f":"L63-H63","v":166.71952478596359},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":3.4302316751203765E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":631.83890404179999},null,0.13,null,{"$f":"L63*J64","v":653.51244226397534},null,21.673538222175353,3.4302316751203904E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":5492.1381659017998},null,null,null,{"$f":"L63+L64","v":5680.5312289099393},null,188.39306300813951,3.430231675120389E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*10%,2)","v":-549.21},null,null,null,{"$f":"ROUND(-L65*10%,2)","v":-568.04999999999995},null,-18.839999999999918,3.4303818211612894E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":4942.9281659017997},null,null,null,{"$f":"L65+L66","v":5112.4812289099391},null,169.55306300813936,3.4302149923557644E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.2000000000000003E-2,null,null,null,3.49E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts - Sentinel","index":58,"n_rows":84,"n_cols":20,"rows_kept":84,"cut":false,"hidden":false,"merged":[[59,1,59,3],[65,1,65,3],[60,1,60,3],[66,1,66,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[18,5,18,7],[18,9,18,11],[18,13,18,14],[19,3,20,3],[19,13,20,13],[19,14,20,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"},null,null,null,null,12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",55]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Sentinel Lights "]
[]
[null,null,null,"Consumption",null,1,"kW"]
[null,null,null,"Consumption ",null,150,"kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,2.3199999999999998,1,{"$f":"G22*F22","v":2.3199999999999998},null,4.2834000000000003,{"$f":"G22","v":1},{"$f":"K22*J22","v":4.2834000000000003},null,{"$f":"L22-H22","v":1.9634000000000005},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":0.84629310344827613}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,0,1,{"$f":"G23*F23","v":0},null,0,{"$f":"G23","v":1},{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Stranded Meter Recovery ",null,null,null,null,1,0,null,0,{"$f":"G24","v":1},{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,null,null,null,null,null,1,0,null,null,{"$f":"G25","v":1},0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,11.1228,{"$f":"F16","v":1},11.1228,null,20.535900000000002,1,20.535900000000002,null,9.4131000000000018,{"$f":"IF((H28)=0,\"\",(N28/H28))","v":0.84628870428309433}]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,null,1,0,null,0,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,null,{"$f":"F16","v":1},0,null,0,1,0,null,0,""]
[null,"Tax change",null,"per kW",null,-0.39710000000000001,{"$f":"F16","v":1},-0.39710000000000001,null,0,1,0,null,0.39710000000000001,-1]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H22:H37)","v":13.0457},null,null,null,{"$f":"SUM(L22:L37)","v":24.819300000000002},null,11.773600000000002,0.90248894271675739]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-4.1578999999999997,{"$f":"F16","v":1},{"$f":"G39*F39","v":-4.1578999999999997},null,-1.2707381331386287,{"$f":"G39","v":1},{"$f":"K39*J39","v":-1.2707381331386287},null,2.887161866861371,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.69437982319473079}]
[null,"Global Adjustment - Non RPP",null,"per kW",null,-0.441,{"$f":"F16","v":1},{"$f":"G40*F40","v":-0.441},null,0.58936912590030832,1,0.58936912590030832,null,1.0303691259003083,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":-2.3364379272115832}]
[null,null,null,null,null,null,null,{"$f":"G41*F41","v":0},null,null,0,0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,null,null,null,null,null,null,{"$f":"G42*F42","v":0},null,null,0,0,null,0,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":""}]
[null,"Low Voltage Service Charge",null,null,null,null,null,{"$f":"G43*F43","v":0},null,null,0,0,null,0,{"$f":"IF((H43)=0,\"\",(N43/H43))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H39:H43)+H38","v":8.4467999999999996},null,null,null,{"$f":"SUM(L39:L43)+L38","v":24.137930992761682},null,15.691130992761682,{"$f":"IF((H45)=0,\"\",(N45/H45))","v":1.857642064777393}]
[null,"RTSR - Network",null,"per kW",null,2.2972999999999999,{"$f":"F16*(1+F70)","v":1.042},{"$f":"G46*F46","v":2.3937865999999999},null,2.4239999999999999,{"$f":"$F$16*(1+$J$70)","v":1.0348999999999999},{"$f":"K46*J46","v":2.5085975999999999},null,0.114811,4.796208651180519E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.5315000000000001,{"$f":"G46","v":1.042},{"$f":"G47*F47","v":1.5958230000000002},null,1.5737000000000001,{"$f":"$F$16*(1+$J$70)","v":1.0348999999999999},{"$f":"K47*J47","v":1.6286221299999999},null,3.2799129999999677E-2,2.055311271989417E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H45:H47)","v":12.436409600000001},null,null,null,{"$f":"SUM(L45:L47)","v":28.275150722761683},null,15.838741122761682,1.2735782779912364]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"$F$17*(1+$F$70)","v":156.30000000000001},{"$f":"G49*F49","v":0.81276000000000004},null,4.4000000000000003E-3,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},{"$f":"K49*J49","v":0.68303400000000003},null,-0.12972600000000001,-0.15961169348885279]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$17*(1+$F$70)","v":156.30000000000001},0.17193000000000003,null,1.1999999999999999E-3,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},0.18628199999999998,null,1.4351999999999948E-2,8.3475833187925008E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,{"$f":"G51","v":1},0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"$F$17*(1+$F$70)","v":156.30000000000001},1.0941000000000001,null,7.0000000000000001E-3,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},1.0866449999999999,null,-7.4550000000002115E-3,{"$f":"IF((H52)=0,\"\",(N52/H52))","v":-6.8138195777353175E-3}]
[null,"Energy - RPP - Tier 1",null,null,null,7.3999999999999996E-2,0,{"$f":"G53*F53","v":0},null,7.3999999999999996E-2,{"$f":"G53","v":0},{"$f":"K53*J53","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,8.6999999999999994E-2,0,{"$f":"G54*F54","v":0},null,8.6999999999999994E-2,{"$f":"G54","v":0},{"$f":"K54*J54","v":0},null,0,""]
[null,"Energy - COP",null,null,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$F$70)","v":156.30000000000001},13.624671000000001,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},13.531834949999999,null,-9.2836050000002501E-2,-6.813819577735308E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H54)","v":14.765199600000003},null,null,null,{"$f":"SUM(L48:L54)","v":30.481111722761682},null,15.715912122761679,1.0643887348980827]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":1.9194759480000003},null,0.13,null,{"$f":"L57*J58","v":3.9625445239590187},null,2.0430685759590181,1.0643887348980825]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":16.684675548000001},null,null,null,{"$f":"L57+L58","v":34.4436562467207},null,17.758980698720698,1.0643887348980829]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-1.67},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-3.44},null,-1.77,1.0598802395209581]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":15.014675548000001},null,null,null,{"$f":"SUM(L59:L60)","v":31.003656246720698},null,15.988980698720697,1.064890190108069]
[]
[null,"Total Bill Impact",null,null,null,null,null,{"$f":"SUM(H48:H52,H55:H55)","v":28.389870600000002},null,null,null,{"$f":"SUM(L48:L52,L55:L55)","v":44.012946672761679},null,{"$f":"L63-H63","v":15.623076072761677},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":0.55030458901639645}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":3.6906831780000005},null,0.13,null,{"$f":"L63*J64","v":5.7216830674590184},null,2.030999889459018,0.55030458901639645]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":32.080553778000002},null,null,null,{"$f":"L63+L64","v":49.734629740220697},null,17.654075962220695,0.55030458901639645]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*10%,2)","v":-3.21},null,null,null,{"$f":"ROUND(-L65*10%,2)","v":-4.97},null,-1.7599999999999998,0.54828660436137067]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":28.870553778000001},null,null,null,{"$f":"L65+L66","v":44.764629740220698},null,15.894075962220697,0.55052896056092737]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.2000000000000003E-2,null,null,null,3.49E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts - Street","index":59,"n_rows":84,"n_cols":20,"rows_kept":84,"cut":false,"hidden":false,"merged":[[59,1,59,3],[65,1,65,3],[60,1,60,3],[66,1,66,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[18,5,18,7],[18,9,18,11],[18,13,18,14],[19,3,20,3],[19,13,20,13],[19,14,20,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"},null,null,null,null,12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",56]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Street lights "]
[]
[null,null,null,"Consumption",null,1,"kW"]
[null,null,null,"Consumption ",null,{"$f":"ROUND(F16*1/0.003106,0)","v":322},"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,0.65,1,{"$f":"G22*F22","v":0.65},null,0.70989999999999998,{"$f":"G22","v":1},{"$f":"K22*J22","v":0.70989999999999998},null,{"$f":"L22-H22","v":5.9899999999999953E-2},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":9.2153846153846072E-2}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G23*F23","v":0},null,0,{"$f":"G23","v":1},{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Stranded Meter Recovery ",null,null,null,null,1,0,null,0,{"$f":"G24","v":1},{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,null,null,null,null,null,1,0,null,null,{"$f":"G25","v":1},0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,2.7126999999999999,{"$f":"F16","v":1},2.7126999999999999,null,2.9626999999999999,1,2.9626999999999999,null,0.25,{"$f":"IF((H28)=0,\"\",(N28/H28))","v":9.2159103476241386E-2}]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,null,1,0,null,0,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,null,{"$f":"F16","v":1},0,null,0,1,0,null,0,""]
[null,"Tax change",null,"per kW",null,-9.8400000000000001E-2,{"$f":"F16","v":1},-9.8400000000000001E-2,null,0,1,0,null,9.8400000000000001E-2,-1]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H22:H37)","v":3.2643},null,null,null,{"$f":"SUM(L22:L37)","v":3.6726000000000001},null,0.40830000000000011,0.12508041540299608]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,-1.8738999999999999,{"$f":"F16","v":1},{"$f":"G39*F39","v":-1.8738999999999999},null,-1.2513028568534323,{"$f":"G39","v":1},{"$f":"K39*J39","v":-1.2513028568534323},null,0.62259714314656756,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.33224672775845432}]
[null,"Global Adjustment - Non RPP",null,"per kW",null,-0.48099999999999998,{"$f":"F16","v":1},{"$f":"G40*F40","v":-0.48099999999999998},null,0.58035503283335588,1,0.58035503283335588,null,1.0613550328333559,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":-2.2065593198198665}]
[null,null,null,null,null,null,null,{"$f":"G41*F41","v":0},null,null,0,0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,null,null,null,null,null,null,{"$f":"G42*F42","v":0},null,null,0,0,null,0,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":""}]
[null,"Low Voltage Service Charge",null,null,null,null,null,{"$f":"G43*F43","v":0},null,null,0,0,null,0,{"$f":"IF((H43)=0,\"\",(N43/H43))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H39:H43)+H38","v":0.90940000000000021},null,null,null,{"$f":"SUM(L39:L43)+L38","v":3.0016521759799235},null,2.0922521759799233,{"$f":"IF((H45)=0,\"\",(N45/H45))","v":2.3006951572244589}]
[null,"RTSR - Network",null,"per kW",null,2.2707999999999999,{"$f":"F16*(1+F70)","v":1.042},{"$f":"G46*F46","v":2.3661736000000002},null,2.3959999999999999,{"$f":"$F$16*(1+$J$70)","v":1.0348999999999999},{"$f":"K46*J46","v":2.4796203999999999},null,0.11344679999999974,4.7945256425817498E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.5138,{"$f":"G46","v":1.042},{"$f":"G47*F47","v":1.5773796},null,1.5555000000000001,{"$f":"$F$16*(1+$J$70)","v":1.0348999999999999},{"$f":"K47*J47","v":1.6097869499999999},null,3.2407349999999946E-2,2.0545054595609038E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H45:H47)","v":4.8529532},null,null,null,{"$f":"SUM(L45:L47)","v":7.0910595259799241},null,2.2381063259799241,0.461184403340202]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"$F$17*(1+$F$70)","v":335.524},{"$f":"G49*F49","v":1.7447248},null,4.4000000000000003E-3,{"$f":"$F$17*(1+$J$70)","v":333.23779999999999},{"$f":"K49*J49","v":1.46624632},null,-0.27847847999999997,-0.15961169348885279]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$17*(1+$F$70)","v":335.524},0.36907640000000003,null,1.1999999999999999E-3,{"$f":"$F$17*(1+$J$70)","v":333.23779999999999},0.39988535999999997,null,3.0808959999999941E-2,8.3475833187925147E-2]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,{"$f":"G51","v":1},0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"$F$17*(1+$F$70)","v":335.524},2.348668,null,7.0000000000000001E-3,{"$f":"$F$17*(1+$J$70)","v":333.23779999999999},2.3326646000000002,null,-1.6003399999999779E-2,{"$f":"IF((H52)=0,\"\",(N52/H52))","v":-6.8138195777350304E-3}]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,0,{"$f":"G53*F53","v":0},null,7.4999999999999997E-2,{"$f":"G53","v":0},{"$f":"K53*J53","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,0,{"$f":"G54*F54","v":0},null,8.7999999999999995E-2,{"$f":"G54","v":0},{"$f":"K54*J54","v":0},null,0,""]
[null,"Energy - COP",null,null,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$F$70)","v":335.524},29.247627080000001,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$J$70)","v":333.23779999999999},29.048339025999997,null,-0.19928805400000371,-6.8138195777352516E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H54)","v":9.5654223999999992},null,null,null,{"$f":"SUM(L48:L54)","v":11.539855805979926},null,1.9744334059799264,0.20641361389120952]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":1.2435049119999999},null,0.13,null,{"$f":"L57*J58","v":1.5001812547773903},null,0.25667634277739038,0.20641361389120946]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":10.808927312},null,null,null,{"$f":"L57+L58","v":13.040037060757316},null,2.2311097487573157,0.20641361389120938]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-1.08},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-1.3},null,-0.21999999999999997,0.20370370370370366]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":9.7289273119999997},null,null,null,{"$f":"SUM(L59:L60)","v":11.740037060757315},null,2.0111097487573151,0.20671443873126094]
[]
[null,"Total Bill",null,null,null,null,null,{"$f":"SUM(H48:H52,H55:H55)","v":38.813049480000004},null,null,null,{"$f":"SUM(L48:L52,L55:L55)","v":40.588194831979919},null,{"$f":"L63-H63","v":1.7751453519799156},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":4.5735786694488696E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":5.0456964324000007},null,0.13,null,{"$f":"L63*J64","v":5.2764653281573901},null,0.23076889575738946,4.5735786694488779E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":43.858745912400003},null,null,null,{"$f":"L63+L64","v":45.864660160137312},null,2.0059142477373086,4.5735786694488786E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*10%,2)","v":-4.3899999999999997},null,null,null,{"$f":"ROUND(-L65*10%,2)","v":-4.59},null,-0.20000000000000018,4.5558086560364509E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":39.468745912400003},null,null,null,{"$f":"L65+L66","v":41.274660160137316},null,1.8059142477373129,4.5755551791422489E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.2000000000000003E-2,null,null,null,3.49E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts - USL","index":60,"n_rows":84,"n_cols":20,"rows_kept":84,"cut":false,"hidden":false,"merged":[[59,1,59,3],[65,1,65,3],[60,1,60,3],[66,1,66,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[18,5,18,7],[18,9,18,11],[18,13,18,14],[19,3,20,3],[19,13,20,13],[19,14,20,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"},null,null,null,null,12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",57]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"USL"]
[]
[null,null,null,"Consumption",null,0,"kW"]
[null,null,null,"Consumption ",null,150,"kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,12.06,1,{"$f":"G22*F22","v":12.06},null,13.1715,{"$f":"G22","v":1},{"$f":"K22*J22","v":13.1715},null,{"$f":"L22-H22","v":1.1114999999999995},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":9.2164179104477564E-2}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G23*F23","v":0},null,null,{"$f":"G23","v":1},{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Stranded Meter Recovery ",null,null,null,null,1,0,null,null,{"$f":"G24","v":1},{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,null,null,null,null,null,1,0,null,null,{"$f":"G25","v":1},0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,7.1999999999999998E-3,{"$f":"F17","v":150},1.08,null,7.9000000000000008E-3,150,1.1850000000000001,null,0.10499999999999998,{"$f":"IF((H28)=0,\"\",(N28/H28))","v":9.7222222222222196E-2}]
[null,"Smart Meter Disposition Rider",null,null,null,null,1,0,null,0,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,9.2999999999999992E-3,{"$f":"F17","v":150},1.3949999999999998,null,0,150,0,null,-1.3949999999999998,-1]
[null,"Tax change",null,"per kWh",null,-5.9999999999999995E-4,{"$f":"F17","v":150},-0.09,null,null,150,0,null,0.09,-1]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H22:H37)","v":14.445},null,null,null,{"$f":"SUM(L22:L37)","v":14.3565},null,-8.8499999999999801E-2,-6.1266874350986364E-3]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,-9.5999999999999992E-3,{"$f":"F17","v":150},{"$f":"G39*F39","v":-1.44},null,-3.8858544473132305E-3,{"$f":"G39","v":150},{"$f":"K39*J39","v":-0.58287816709698459},null,{"$f":"L39-H39","v":0.85712183290301536},{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.59522349507153849}]
[null,"Global Adjustment - Non RPP",null,null,null,0,{"$f":"F16","v":0},{"$f":"G40*F40","v":0},null,1.802261677102736E-3,{"$f":"G40","v":0},{"$f":"K40*J40","v":0},null,{"$f":"L40-H40","v":0},{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,null,{"$f":"G43*F43","v":0},null,null,0,{"$f":"K43*J43","v":0},null,{"$f":"L43-H43","v":0},{"$f":"IF((H43)=0,\"\",(N43/H43))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0,{"$f":"K44*J44","v":0},null,{"$f":"L44-H44","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H39:H43)+H38","v":13.005000000000001},null,null,null,{"$f":"SUM(L39:L43)+L38","v":13.773621832903016},null,{"$f":"L45-H45","v":0.76862183290301545},{"$f":"IF((H45)=0,\"\",(N45/H45))","v":5.9102024829143819E-2}]
[null,"RTSR - Network",null,"per kWh",null,7.1999999999999998E-3,{"$f":"F17","v":150},{"$f":"G46*F46","v":1.08},null,7.6E-3,{"$f":"F17","v":150},{"$f":"K46*J46","v":1.1399999999999999},null,5.9999999999999831E-2,5.5555555555555393E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,4.7999999999999996E-3,{"$f":"F17","v":150},{"$f":"G47*F47","v":0.72},null,4.8999999999999998E-3,{"$f":"F17","v":150},{"$f":"K47*J47","v":0.73499999999999999},null,1.5000000000000013E-2,2.0833333333333353E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H45:H47)","v":14.805000000000001},null,null,null,{"$f":"SUM(L45:L47)","v":15.648621832903016},null,0.84362183290301473,5.6982224444648066E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,5.1999999999999998E-3,{"$f":"F17","v":150},{"$f":"G49*F49","v":0.77999999999999992},null,4.4000000000000003E-3,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},{"$f":"K49*J49","v":0.68303400000000003},null,-9.6965999999999886E-2,-0.12431538461538448]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1000000000000001E-3,{"$f":"F17","v":150},0.16500000000000001,null,1.1999999999999999E-3,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},0.18628199999999998,null,2.1281999999999968E-2,0.12898181818181798]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,{"$f":"G51","v":1},0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F17","v":150},1.05,null,7.0000000000000001E-3,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},1.0866449999999999,null,3.6644999999999817E-2,{"$f":"IF((H52)=0,\"\",(N52/H52))","v":3.4899999999999827E-2}]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,0,{"$f":"G53*F53","v":0},null,7.4999999999999997E-2,0,{"$f":"K53*J53","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-2,0,{"$f":"G54*F54","v":0},null,8.7999999999999995E-2,0,{"$f":"K54*J54","v":0},null,0,""]
[null,"Energy - COP",null,"per kWh",null,8.7169999999999997E-2,{"$f":"F17","v":150},13.0755,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$J$70)","v":155.23499999999999},13.531834949999999,null,0.45633494999999868,3.4899999999999896E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H54)","v":17.05},null,null,null,{"$f":"SUM(L48:L54)","v":17.854582832903017},null,0.8045828329030158,4.7189608967918815E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":2.2165000000000004},null,0.13,null,{"$f":"L57*J58","v":2.3210957682773921},null,0.1045957682773917,4.7189608967918649E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":19.266500000000001},null,null,null,{"$f":"L57+L58","v":20.175678601180408},null,0.9091786011804075,4.7189608967918795E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-1.93},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-2.02},null,-9.000000000000008E-2,4.6632124352331647E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":17.336500000000001},null,null,null,{"$f":"SUM(L59:L60)","v":18.155678601180409},null,0.81917860118040764,4.725167139736438E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H52,H55:H55)","v":30.125500000000002},null,null,null,{"$f":"SUM(L48:L52,L55:L55)","v":31.386417782903017},null,{"$f":"L63-H63","v":1.2609177829030145},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":4.1855497266535473E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":3.9163150000000004},null,0.13,null,{"$f":"L63*J64","v":4.0802343117773923},null,0.16391931177739183,4.1855497266535459E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":34.041815},null,null,null,{"$f":"L63+L64","v":35.466652094680413},null,1.424837094680413,4.1855497266535674E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*10%,2)","v":-3.4},null,null,null,{"$f":"ROUND(-L65*10%,2)","v":-3.55},null,-0.14999999999999991,4.4117647058823505E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":30.641815000000001},null,null,null,{"$f":"L65+L66","v":31.916652094680412},null,1.2748370946804108,4.1604490291466442E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.2000000000000003E-2,null,null,null,3.49E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impacts -Embedded","index":61,"n_rows":84,"n_cols":20,"rows_kept":84,"cut":false,"hidden":false,"merged":[[59,1,59,3],[65,1,65,3],[60,1,60,3],[66,1,66,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[18,5,18,7],[18,9,18,11],[18,13,18,14],[19,3,20,3],[19,13,20,13],[19,14,20,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"},null,null,null,null,12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",58]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","July 17,2013"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Embedded Distributor"]
[]
[null,null,null,"Consumption",null,166168,"kW"]
[null,null,null,"Consumption ",null,78857860,"kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,293.70999999999998,1,{"$f":"G22*F22","v":293.70999999999998},null,293.33999999999997,{"$f":"G22","v":1},{"$f":"K22*J22","v":293.33999999999997},null,{"$f":"L22-H22","v":-0.37000000000000455},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":-1.259746007967058E-3}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G23*F23","v":0},null,null,{"$f":"G23","v":1},{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Stranded Meter Recovery ",null,null,null,null,1,0,null,null,{"$f":"G24","v":1},{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,null,null,null,null,null,1,0,null,null,{"$f":"G25","v":1},0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,1.7487999999999999,{"$f":"F16","v":166168},290594.59839999996,null,1.7465999999999999,166168,290229.02879999997,null,-365.56959999998799,{"$f":"IF((H28)=0,\"\",(N28/H28))","v":-1.2580054894784584E-3}]
[null,"Smart Meter Disposition Rider",null,"Monthly",null,null,1,0,null,0,1,0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,0,{"$f":"F16","v":166168},0,null,0,166168,0,null,0,""]
[null,"Tax change",null,"per kW",null,-3.0700000000000002E-2,{"$f":"F16","v":166168},-5101.3576000000003,null,0,166168,0,null,5101.3576000000003,-1]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H22:H37)","v":285786.95079999999},null,null,null,{"$f":"SUM(L22:L37)","v":290522.3688},null,4735.4180000000051,1.6569748852227877E-2]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,0,{"$f":"F16","v":166168},{"$f":"G39*F39","v":0},null,null,{"$f":"G39","v":166168},{"$f":"K39*J39","v":0},null,{"$f":"L39-H39","v":0},{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,"Global Adjustment - Non RPP",null,"per kW",null,0,{"$f":"F16","v":166168},{"$f":"G40*F40","v":0},null,null,{"$f":"G40","v":166168},{"$f":"K40*J40","v":0},null,{"$f":"L40-H40","v":0},{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,null,0,null,null,0,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,null,{"$f":"G43*F43","v":0},null,null,0,{"$f":"K43*J43","v":0},null,{"$f":"L43-H43","v":0},{"$f":"IF((H43)=0,\"\",(N43/H43))","v":""}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0,{"$f":"K44*J44","v":0},null,{"$f":"L44-H44","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H39:H43)+H38","v":285786.95079999999},null,null,null,{"$f":"SUM(L39:L43)+L38","v":290522.3688},null,{"$f":"L45-H45","v":4735.4180000000051},{"$f":"IF((H45)=0,\"\",(N45/H45))","v":1.6569748852227877E-2}]
[null,"RTSR - Network",null,"per kW",null,2.4601000000000002,{"$f":"F16*(1+F70)","v":166168},{"$f":"G46*F46","v":408789.89680000005},null,2.5958000000000001,{"$f":"$F$16*(1+$J$70)","v":166168},{"$f":"K46*J46","v":431338.89439999999},null,22548.997599999944,5.5160359334986239E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.6397999999999999,{"$f":"G46","v":166168},{"$f":"G47*F47","v":272482.28639999998},null,1.6850000000000001,{"$f":"$F$16*(1+$J$70)","v":166168},{"$f":"K47*J47","v":279993.08},null,7510.7936000000336,2.7564337114282356E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H45:H47)","v":967059.13399999996},null,null,null,{"$f":"SUM(L45:L47)","v":1001854.3432},null,34795.209200000041,3.5980435918203157E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,null,{"$f":"$F$17*(1+$F$70)","v":78857860},{"$f":"G49*F49","v":0},null,null,{"$f":"$F$17*(1+$J$70)","v":78857860},{"$f":"K49*J49","v":0},null,0,""]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,null,{"$f":"$F$17*(1+$F$70)","v":78857860},0,null,null,{"$f":"$F$17*(1+$J$70)","v":78857860},0,null,0,""]
[null,"Standard Supply Service Charge",null,"Monthly",null,null,1,0,null,null,{"$f":"G51","v":1},0,null,0,""]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,null,{"$f":"$F$17*(1+$F$70)","v":78857860},0,null,null,{"$f":"$F$17*(1+$J$70)","v":78857860},0,null,0,{"$f":"IF((H52)=0,\"\",(N52/H52))","v":""}]
[null,"Energy - RPP - Tier 1",null,null,null,7.3999999999999996E-2,0,{"$f":"G53*F53","v":0},null,7.3999999999999996E-2,0,{"$f":"K53*J53","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,null,8.6999999999999994E-2,0,{"$f":"G54*F54","v":0},null,8.6999999999999994E-2,0,{"$f":"K54*J54","v":0},null,0,""]
[null,"Energy - COP",null,null,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$F$70)","v":78857860},6874039.6562000001,null,8.7169999999999997E-2,{"$f":"$F$17*(1+$J$70)","v":78857860},6874039.6562000001,null,0,0]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H54)","v":967059.13399999996},null,null,null,{"$f":"SUM(L48:L54)","v":1001854.3432},null,34795.209200000041,3.5980435918203157E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H57*F58","v":125717.68742},null,0.13,null,{"$f":"L57*J58","v":130241.064616},null,4523.3771960000013,3.5980435918203123E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H57+H58","v":1092776.8214199999},null,null,null,{"$f":"L57+L58","v":1132095.407816},null,39318.586396000115,3.598043591820322E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H59*10%,2)","v":-109277.68},null,null,null,{"$f":"ROUND(-L59*10%,2)","v":-113209.54},null,-3931.8600000000006,3.5980449072491295E-2]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H59:H60)","v":983499.14142},null,null,null,{"$f":"SUM(L59:L60)","v":1018885.867816},null,35386.726396000013,3.5980434456615584E-2]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H52,H55:H55)","v":7841098.7901999997},null,null,null,{"$f":"SUM(L48:L52,L55:L55)","v":7875893.9994000001},null,{"$f":"L63-H63","v":34795.20920000039},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":4.4375425091555164E-3}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":1019342.842726},null,0.13,null,{"$f":"L63*J64","v":1023866.2199220001},null,4523.377196000074,4.437542509155539E-3]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":8860441.6329260003},null,null,null,{"$f":"L63+L64","v":8899760.2193219997},null,39318.586395999417,4.4375425091554002E-3]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*10%,2)","v":-886044.16000000003},null,null,null,{"$f":"ROUND(-L65*10%,2)","v":-889976.02},null,-3931.859999999986,4.4375440610093138E-3]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":7974397.4729260001},null,null,null,{"$f":"L65+L66","v":8009784.1993220001},null,35386.726396000013,4.4375423367272616E-3]
[]
[]
[null,"Loss Factor (%)",null,null,null,0,null,null,null,0]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-X_CoS_Flowchart","index":62,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[[15,1,15,6],[12,1,12,6],[13,1,13,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2012-0109"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",59]
[]
[null,null,null,null,null,"Date:","2013-07-17"]
[]
[]
[]
[]
[]
[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. "]