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{"sheet":"App2-BA_Fix Asset Cont 2013","index":0,"n_rows":77,"n_cols":13,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,1,74,12],[8,0,8,12],[9,0,9,12],[13,3,13,6],[68,1,69,12],[71,1,72,12]]}
[null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2013-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Appendix:","Appendix 2-5"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Filed: ","October 1,2013"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - CGAAP/ASPE/USGAAP"]
[]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",3217340,312900,null,{"$f":"D16+E16+F16","v":3530240},null,-1487191,-512400,null,{"$f":"I16+J16+K16","v":-1999591},{"$f":"G16+L16","v":1530649}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",252923,null,null,{"$f":"D18+E18+F18","v":252923},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":252923}]
[47,1808,"Buildings",1190197,null,null,{"$f":"D19+E19+F19","v":1190197},null,-263422,-21351,null,{"$f":"I19+J19+K19","v":-284773},{"$f":"G19+L19","v":905424}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",10014580,3600,null,10018180,null,-2751157,-365399,null,-3116556,6901624]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",28069614,4436401,null,32506015,null,-14331401,-404621,null,-14736022,17769993]
[47,1835,"Overhead Conductors & Devices",32947681,5166199,null,38113880,null,-16769814,-550383,null,-17320197,20793683]
[47,1840,"Underground Conduit",25759534,1869990,null,27629524,null,-13135418,-188599,null,-13324017,14305507]
[47,1845,"Underground Conductors & Devices",36903677,2636010,null,39539687,null,-18712380,-470342,null,-19182722,20356965]
[47,1850,"Line Transformers",44014931,2147400,null,46162331,null,-22319753,-602986,null,-22922739,23239592]
[47,1855,"Services (Overhead & Underground)",null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters",9515126,915017,null,10430143,null,-1771335,-667073,null,-2438408,7991735]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",213797,null,null,213797,null,null,null,null,0,213797]
[47,1908,"Buildings & Fixtures",5187347,448000,null,5635347,null,-3539507,-142804,null,-3682311,1953036]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",611379,187301,null,798680,null,-502061,-27011,null,-529072,269608]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",2384452,296500,null,2680952,null,-1643593,-339547,null,-1983140,697812]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",3867279,587785,null,4455064,null,-2616271,-182646,null,-2798917,1656147]
[8,1935,"Stores Equipment",93729,null,null,93729,null,-93729,null,null,-93729,0]
[8,1940,"Tools, Shop & Garage Equipment",1083419,116650,null,1200069,null,-662214,-74628,null,-736842,463227]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",714214,null,null,714214,null,-714214,null,null,-714214,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-17259636,-3041000,null,-20300636,null,4788445,368521,null,5156966,-15143670]
[null,2005,"Property under Caoital Lease",61873,null,null,61873,null,-61873,null,null,{"$f":"I54+J54+K54","v":-61873},{"$f":"G54+L54","v":0}]
["WIP",null,"Work in Process",3798902,null,null,3798902,null,null,null,null,0,3798902]
[null,2070,"Other Utility Plant - assets not in use",28694,null,null,28694,null,null,null,null,0,28694]
[null,null,"Sub-Total",{"$f":"SUM(D16:D56)","v":192671052},{"$f":"SUM(E16:E56)","v":16082753},0,208753805,null,{"$f":"SUM(I16:I56)","v":-96586888},{"$f":"SUM(J16:J56)","v":-4181269},0,-100768157,107985648]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D58+E58+F58","v":0},null,null,null,null,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":192671052},{"$f":"SUM(E57:E59)","v":16082753},0,208753805,null,{"$f":"SUM(I57:I59)","v":-96586888},-4181269,0,-100768157,107985648]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-182646]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J60-K63-K64","v":-3998623}]
[]
["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 additions column (F) must not include construction work in progress (CWIP)."]

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[null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2013-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Appendix:","Appendix 2-4"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Filed: ","October 1,2013"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - CGAAP/ASPE/USGAAP"]
[]
[null,null,null,null,"Year ",2012]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",2402039,815301,null,{"$f":"D16+E16+F16","v":3217340},null,-1066561,-420631,null,{"$f":"I16+J16+K16","v":-1487192},{"$f":"G16+L16","v":1730148}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",252923,null,null,{"$f":"D18+E18+F18","v":252923},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":252923}]
[47,1808,"Buildings",1190197,null,null,{"$f":"D19+E19+F19","v":1190197},null,-242013,-21409,null,{"$f":"I19+J19+K19","v":-263422},{"$f":"G19+L19","v":926775}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9777744,236836,null,10014580,null,-2386788,-364369,null,-2751157,7263423]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",27673333,396281,null,28069614,null,-13983491,-347909,null,-14331400,13738214]
[47,1835,"Overhead Conductors & Devices",32247582,700100,null,32947682,null,-16294885,-474929,null,-16769814,16177868]
[47,1840,"Underground Conduit",25645937,113596,null,25759533,null,-12959037,-176381,null,-13135418,12624115]
[47,1845,"Underground Conductors & Devices",36168760,734917,null,36903677,null,-18276279,-436101,null,-18712380,18191297]
[47,1850,"Line Transformers",43046097,968835,null,44014932,null,-21751436,-568317,null,-22319753,21695179]
[47,1855,"Services (Overhead & Underground)",null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters",847732,8687870,-20476,9515126,null,-246945,-1533876,9486,-1771335,{"$f":"G30+L30","v":7743791}]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",213797,null,null,213797,null,null,null,null,0,213797]
[47,1908,"Buildings & Fixtures",4693847,493500,null,5187347,null,-2218253,-1321253,null,-3539506,1647841]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",565368,46010,null,611378,null,-485579,-16482,null,-502061,109317]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1950065,473274,-38887,2384452,null,-1452385,-229625,38418,-1643592,740860]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",3844415,123836,-100972,3867279,null,-2576140,-141103,100972,-2616271,1251008]
[8,1935,"Stores Equipment",93729,null,null,93729,null,-93729,null,null,-93729,0]
[8,1940,"Tools, Shop & Garage Equipment",1023853,59566,null,1083419,null,-595436,-66778,null,-662214,421205]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",714214,null,null,714214,null,-714214,null,null,-714214,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-16891915,-367721,null,-17259636,null,4456583,331862,null,4788445,-12471191]
[null,2005,"Property under Capital Lease",61873,null,null,61873,null,-61873,null,null,{"$f":"I54+J54+K54","v":-61873},{"$f":"G54+L54","v":0}]
["WIP",null,"Work in Process",197130,3601772,null,3798902,null,null,null,null,0,3798902]
[null,2070,"Other Utility Plant - assets not in use",619296,-590602,null,28694,null,null,null,null,0,28694]
[null,null,"Sub-Total",{"$f":"SUM(D16:D56)","v":176338016},{"$f":"SUM(E16:E56)","v":16493371},-160335,192671052,null,{"$f":"SUM(I16:I56)","v":-90948461},{"$f":"SUM(J16:J56)","v":-5787301},148876,-96586886,96084166]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D58+E58+F58","v":0},null,null,null,null,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":176338016},{"$f":"SUM(E57:E59)","v":16493371},-160335,192671052,null,{"$f":"SUM(I57:I59)","v":-90948461},-5787301,148876,-96586886,96084166]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-141103]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Smart Meters",null,-873857]
[null,null,null,null,null,null,null,null,"Add: Chevy Volt",null,1714]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J60-K63-K64-K65-K66","v":-4774055}]
[]
["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 additions column (F) must not include construction work in progress (CWIP)."]

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[null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2013-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Appendix:","Appendix 2-3"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Filed: ","October 1,2013"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - CGAAP/ASPE/USGAAP"]
[]
[null,null,null,null,"Year ",2011]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",947211,1179438,null,{"$f":"D16+E16+F16","v":2126649},null,-686069,-297875,null,{"$f":"I16+J16+K16","v":-983944},{"$f":"G16+L16","v":1142705}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",488261,null,-21541,{"$f":"D18+E18+F18","v":466720},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":466720}]
[47,1808,"Buildings",5880544,3500,null,{"$f":"D19+E19+F19","v":5884044},null,-2325208,-135058,null,{"$f":"I19+J19+K19","v":-2460266},{"$f":"G19+L19","v":3423778}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9771354,6389,null,9777743,null,-2142424,-244364,null,-2386788,7390955]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",26142948,1530385,null,27673333,null,-13009371,-983534,null,-13992905,13680428]
[47,1835,"Overhead Conductors & Devices",27004680,1602784,null,28607464,null,-13426554,-1016734,null,-14443288,14164176]
[47,1840,"Underground Conduit",24714646,931291,null,25645937,null,-11973808,-911479,null,-12885287,12760650]
[47,1845,"Underground Conductors & Devices",19630896,755749,null,20386645,null,-9486213,-724559,null,-10210772,10175873]
[47,1850,"Line Transformers",41119695,1926402,null,43046097,null,-20339506,-1529895,null,-21869401,21176696]
[47,1855,"Services (Overhead & Underground)",18657781,764452,null,19422233,null,-9173194,-690282,null,-9863476,9558757]
[47,1860,"Meters",1044324,285340,null,1329664,null,-344050,-47475,null,-391525,938139]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",537887,27482,null,565369,null,-469850,-15729,null,-485579,79790]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1559937,207412,-23826,1743523,null,-1287958,-125999,23534,-1390423,353100]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",3621019,463600,-240204,3844415,null,-2531504,-284840,240204,-2576140,1268275]
[8,1935,"Stores Equipment",93729,null,null,93729,null,-93730,null,null,-93730,-1]
[8,1940,"Tools, Shop & Garage Equipment",1003667,20186,null,1023853,null,-521639,-73797,null,-595436,428417]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",714214,null,null,714214,null,-714214,null,null,-714214,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-15549083,-1342832,null,-16891915,null,3807763,648820,null,4456583,-12435332]
[null,2005,"Property under Capital Lease",61873,null,null,61873,null,-61873,null,null,{"$f":"I54+J54+K54","v":-61873},{"$f":"G54+L54","v":0}]
["WIP",null,"Work in Process",215252,197130,-215252,197130,null,null,null,null,0,197130]
[null,2070,"Other Utility Plant - assets not in use",478492,140804,null,619296,null,null,null,null,0,619296]
[null,null,"Sub-Total",{"$f":"SUM(D16:D56)","v":168139327},{"$f":"SUM(E16:E56)","v":8699512},-500823,176338016,null,{"$f":"SUM(I16:I56)","v":-84779402},{"$f":"SUM(J16:J56)","v":-6432800},263738,-90948464,85389552]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D58+E58+F58","v":0},null,null,null,null,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":168139327},{"$f":"SUM(E57:E59)","v":8699512},-500823,176338016,null,{"$f":"SUM(I57:I59)","v":-84779402},-6432800,263738,-90948464,85389552]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-284840]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J60-K63-K64","v":-6147960}]
[]
["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 additions column (F) must not include construction work in progress (CWIP)."]

{"sheet":"App2-BA_Fix Asset Cont 2010","index":3,"n_rows":77,"n_cols":13,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,1,74,12],[8,0,8,12],[9,0,9,12],[13,3,13,6],[68,1,69,12],[71,1,72,12]]}
[null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2013-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Appendix:","Appendix 2-2"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Filed: ","October 1,2013"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - CGAAP/ASPE/USGAAP"]
[]
[null,null,null,null,"Year ",2010]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",1126689,466068,-645547,{"$f":"D16+E16+F16","v":947210},null,-527158,-168328,9417,{"$f":"I16+J16+K16","v":-686069},{"$f":"G16+L16","v":261141}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",413171,271964,-196873,{"$f":"D18+E18+F18","v":488262},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":488262}]
[47,1808,"Buildings",5826115,54430,null,{"$f":"D19+E19+F19","v":5880545},null,-2189343,-135865,null,{"$f":"I19+J19+K19","v":-2325208},{"$f":"G19+L19","v":3555337}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9771354,null,null,9771354,null,-1898009,-244415,null,-2142424,7628930]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",24661561,1481387,null,26142948,null,-11961062,-1048309,null,-13009371,13133577]
[47,1835,"Overhead Conductors & Devices",25452406,1552274,null,27004680,null,-12342930,-1083624,null,-13426554,13578126]
[47,1840,"Underground Conduit",22954441,1760205,null,24714646,null,-11133336,-840472,null,-11973808,12740838]
[47,1845,"Underground Conductors & Devices",18238766,1392130,null,19630896,null,-8846112,-640101,null,-9486213,10144683]
[47,1850,"Line Transformers",39005190,2114505,null,41119695,null,-19054171,-1285335,null,-20339506,20780189]
[47,1855,"Services (Overhead & Underground)",17389410,1268371,null,18657781,null,-8433007,-740187,null,-9173194,9484587]
[47,1860,"Meters",9240198,90506,-8286380,1044324,null,-4799759,-334652,4790360,-344051,700273]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",629090,24917,-116121,537886,null,-569018,-16953,116121,-469850,68036]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1513494,228081,-181638,1559937,null,-1257948,-127085,97075,-1287958,271979]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",3607971,99206,-86159,3621018,null,-2372396,-245266,86159,-2531503,1089515]
[8,1935,"Stores Equipment",105013,null,-11284,93729,null,-105013,null,11284,-93729,0]
[8,1940,"Tools, Shop & Garage Equipment",1434002,201035,-631370,1003667,null,-1079295,-66456,624112,-521639,482028]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",714214,null,null,714214,null,-714214,null,null,-714214,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-13745395,-1803688,null,-15549083,null,3221873,585890,null,3807763,-11741320]
[null,2005,"Property under Capital Lease",61873,null,null,61873,null,-61873,null,null,{"$f":"I54+J54+K54","v":-61873},{"$f":"G54+L54","v":0}]
["WIP",null,"Work in Process",117944,215252,-117944,215252,null,null,null,null,0,215252]
[null,2070,"Other Utility Plant - assets not in use",null,478492,null,478492,null,null,null,null,0,478492]
[null,null,"Sub-Total",{"$f":"SUM(D16:D56)","v":168517507},{"$f":"SUM(E16:E56)","v":9895135},-10273316,168139326,null,{"$f":"SUM(I16:I56)","v":-84122771},{"$f":"SUM(J16:J56)","v":-6391158},5734528,-84779401,83359925]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D58+E58+F58","v":0},null,null,null,null,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":168517507},{"$f":"SUM(E57:E59)","v":9895135},-10273316,168139326,null,{"$f":"SUM(I57:I59)","v":-84122771},-6391158,5734528,-84779401,83359925]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-245266]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J60-K63-K64","v":-6145892}]
[]
["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 additions column (F) must not include construction work in progress (CWIP)."]

{"sheet":"App2-BA_Fix Asset Cont 2009","index":4,"n_rows":77,"n_cols":13,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,1,74,12],[8,0,8,12],[9,0,9,12],[13,3,13,6],[68,1,69,12],[71,1,72,12]]}
[null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2013-0116"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Appendix:","Appendix 2-1"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Filed: ","October 1,2013"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - CGAAP/ASPE/USGAAP"]
[]
[null,null,null,null,"Year ",2009]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",1191464,-64776,0,{"$f":"D16+E16+F16","v":1126688},null,-344550,-182608,0,{"$f":"I16+J16+K16","v":-527158},{"$f":"G16+L16","v":599530}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",413171,33413,-33413,{"$f":"D18+E18+F18","v":413171},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":413171}]
[47,1808,"Buildings",5826116,14802,-14804,{"$f":"D19+E19+F19","v":5826114},null,-2065442,-138705,14804,{"$f":"I19+J19+K19","v":-2189343},{"$f":"G19+L19","v":3636771}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9771354,null,null,9771354,null,-1653859,-244151,null,-1898010,7873344]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",23328484,1333077,null,24661561,null,-11041086,-919976,null,-11961062,12700499]
[47,1835,"Overhead Conductors & Devices",24076580,1375826,null,25452406,null,-11379146,-963784,null,-12342930,13109476]
[47,1840,"Underground Conduit",21273070,1681371,null,22954441,null,-10234857,-898479,null,-11133336,11821105]
[47,1845,"Underground Conductors & Devices",16913970,1324796,null,18238766,null,-8133070,-713042,null,-8846112,9392654]
[47,1850,"Line Transformers",36801204,2203986,null,39005190,null,-17696905,-1357266,null,-19054171,19951019]
[47,1855,"Services (Overhead & Underground)",16165455,1223955,null,17389410,null,-7748672,-684335,null,-8433007,8956403]
[47,1860,"Meters",8956401,283797,0,9240198,null,-4523889,-275869,0,-4799758,4440440]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",629090,0,0,629090,null,-546111,-22907,0,-569018,60072]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1488617,66623,-41746,1513494,null,-1178040,-121654,41746,-1257948,255546]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",3299888,772467,-464383,3607972,null,-2576159,-260620,464383,-2372396,1235576]
[8,1935,"Stores Equipment",105013,null,0,105013,null,-104957,-56,0,-105013,0]
[8,1940,"Tools, Shop & Garage Equipment",1283612,150390,0,1434002,null,-1017096,-62199,0,-1079295,354707]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",714214,null,null,714214,null,-714214,null,null,-714214,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-11419225,-2326171,null,-13745396,null,2670470,551403,null,3221873,-10523523]
[null,2005,"Property under Capital Lease",61873,null,null,61873,null,-49499,-12374,null,-61873,0]
["WIP",null,"Work in Process",0,0,117944,117944,null,null,null,null,0,117944]
[null,2070,"Other Utility Plant - assets not in use",null,0,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D16:D56)","v":160880351},{"$f":"SUM(E16:E56)","v":8073556},-436402,168517505,null,{"$f":"SUM(I16:I56)","v":-78337082},{"$f":"SUM(J16:J56)","v":-6306622},520933,-84122771,84394734]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D58+E58+F58","v":0},null,null,null,null,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":160880351},{"$f":"SUM(E57:E59)","v":8073556},-436402,168517505,null,{"$f":"SUM(I57:I59)","v":-78337082},-6306622,520933,-84122771,84394734]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-260620]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J60-K63-K64","v":-6046002}]
[]
["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 additions column (F) must not include construction work in progress (CWIP)."]

{"sheet":"Sheet6","index":5,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Sheet7","index":6,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}