{"text_format":"1","workbook":"xlsx","n_sheets":78,"sheets":["App.2-X_CoS_Flowchart","Index","LDC Info","CustomerClass","CurrentTariff","HistoricalBalances","Revenues at Curr Rates","App.2-A_Capital Projects","App 2-B FixAsset2010-CGAAP","App 2-B FixAsset 2011-CGAAP","App 2-B FixAsset 2012-CGAAP","App 2-B FixAsset 2013-OldCGAAP","App 2-B FixAsset 2013-NewCGAAP","App.2-B_FixAsset 2013-MIFRS","App.2-B_FixAsset 2014-OldCGAAP","App.2-B_FixAsset 2014-NewCGAAP","App.2-B_FixAsset 2014-MIFRS","App.2-CA_CGAAP_DepExp_2012","App.2-CB_MIFRS_DepExp_2012","App.2-CC_MIFRS_DepExp_2013","App.2-CD_MIFRS_DepExp_2014","App.2-CG_MIFRS_DepExp_2013","App.2-CH_MIFRS_DepExp_2014","App.2-CI_AltAccStd_DepExp","App.2-D_Overhead","App.2-EA_PP&E Deferral Account","App.2-CF_CGAAP_DepExp_2010","App.2-CF_CGAAP_DepExp_2011","App.2-CF_CGAAP_DepExp_2012","App.2-CF_CGAAP_OldDepExp_2013","App.2-CF_CGAAP_NewDepExp_2013","App.2-CF_OldCGAAP_DepExp_2014","App.2-CF_CGAAP_DepExp_2014","App 2-EE Account 1576","App 2-YB Acct Changes Sum","App.2-G_Detailed_OM&A_Expenses","App.2-H_OM&A_Detailed_Analysis","App.2-I_OM&A_Summary_Analys","App.2-J_OM&A_Cost _Drivers","App.2-K_Employee Costs","App.2-L_OM&A_per_Cust_FTEE","App.2-M_Regulatory_Costs","App.2-N_Corp_Cost_Allocation","App.2-R_Loss Factors","App.2-F_Other_Oper_Rev","App.2-T_1592_Tax_Variance","CDM & LRAM Forecast","LoadForecast","PowerSuplExp","Rate Base","App.2-OB_Debt Instruments","App.2-OA CapStructure OldCGAAP","App.2-OA CapStructure-NewCGAAP","Revenue Requirement","App.2-P_Cost_Allocation","Cost Allocation & RevAllocation","RateDesign","App.2-Q_Cost of Serv. Emb. Dx","App.2-S_Stranded Meters","StrandedMeterRider","App.2-U_IFRS Transition Costs","App.2-V_Rev_Reconciliation","DVA Riders","SummarySheet","App.2-W_Bill Impact-Res 250","App.2-W_Bill Impact-Res 500","App.2-W_Bill Impact-Res 800","App.2-W_Bill Impacts GS<50","App.2-W_Bill Impacts GS>50","App.2-W_Bill Impacts USL","App.2-W_Bill Impacts Sent","App.2-W_Bill Impacts StreetL","RateBase Trend","RateBase VarAnalysis","BS&PL Trends","BS&PLSummVarAnalysis","DetailVarAnalysis_Capex","DetailVarAnalysis_OM&A"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":7,"defined_names":84,"comments":11,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
[]
[]
[]
[]
[null,"Appendix 2-X"]
[null,"Cost of Service Rate Application Schematic"]
[]
[null,"The Cost of Service Rate Application Schematic is a flowchart appended to Chapter 2 of the Filing Requirements as a guide for the components of an application and how demand and costs interrelate to derive the revenue requirement and then how the revenue requirement is allocated between classes and through fixed/variable splits to derive rates that will be compensatory for the annual revenue requirement, based on the the forecasted demand.  There is no form to be filled out; therefore, this Schedule is not required to be filed. "]

{"sheet":"Index","index":1,"n_rows":60,"n_cols":5,"rows_kept":60,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,"Prefiling",null,"LDC Information Sheet"]
[null,"Prefiling",null,"Index"]
[null,"Prefiling",null,"Customer Classes","TESI"]
[null,"Prefiling",null,"Current Rates","TESI"]
[null,"Prefiling",null,"Historical Balances (RRR)","TESI"]
[null,"Exhibit 8",null,"Revenues at Curr Rates","TESI"]
[null,"Exhibit 2",null,"Appendix 2-A Capital Projects","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2010-CGAAP","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2011-CGAAP","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2012-CGAAP","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2013-CGAAP","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2013-MIFRS","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2014-CGAAP","OEB"]
[null,"Exhibit 2",null,"Appendix 2-B FixAsset2014-MIFRS","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CA CGAAP Depreciation Expense 2012","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CB MIFRS Depreciation Expense 2012","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CC MIFRS Depreciation Expense 2013","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CD MIFRS Depreciation Expense 2014","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CE CGAAP Depreciation Expense 2012","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CF CGAAP Depreciation Expense 2013","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CG MIFRS Depreciation Expense 2013","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CH MIFRS Depreciation Expense 2014","OEB"]
[null,"Exhibit 2",null,"Appendix 2-CI Alternative Accounting Standards Depreciation Expense","OEB"]
[null,"Exhibit 2",null,"Appendix 2-D Overhead","OEB"]
[null,"Exhibit 2",null,"Appendix 2-EA PP&E Deferral Account - 2013 IFRS Adopters","OEB"]
[null,"Exhibit 2",null,"Appendix 2-EB PP&E Deferral Account - 2014 IFRS Adopters","OEB"]
[null,"Exhibit 4",null,"Appendix 2-G Detailed OM&A Expenses","OEB"]
[null,"Exhibit 4",null,"Appendix 2-H OM&A Detailed Analysis","OEB"]
[null,"Exhibit 4",null,"Appendix 2-I OM&A Summary Analysis","OEB"]
[null,"Exhibit 4",null,"Appendix 2-J OM&A Cost  Drivers","OEB"]
[null,"Exhibit 4",null,"Appendix 2-K Employee Costs","OEB"]
[null,"Exhibit 4",null,"Appendix 2-L OM&A per Cust FTEE","OEB"]
[null,"Exhibit 4",null,"Appendix 2-M Regulatory Costs","OEB"]
[null,"Exhibit 4",null,"Appendix 2-N Corp Cost Allocation","OEB"]
[null,"Exhibit 8",null,"Appendix 2-R Loss Factors","OEB"]
[null,"Exhibit 3",null,"Appendix 2-F Other Operating Revenue","OEB"]
[null,"Exhibit 3",null,"Appendix 2-T 1592 Tax Variance","OEB"]
[null,"Exhibit 8",null,"Load Forecast","TESI"]
[null,"Exhibit 8",null,"PowerSupplExp","TESI"]
[null,"Exhibit 8",null,"RateBase","TESI"]
[null,"Exhibit 5",null,"Appendix 2-OA CapStructure-CGAAP","OEB"]
[null,"Exhibit 5",null,"Appendix 2-OA CapStructure-MIFRS","OEB"]
[null,"Exhibit 5",null,"Appendix 2-OB Debt Instruments","OEB"]
[null,"Exhibit 7",null,"Revenue Requirement","TESI"]
[null,"Exhibit 7",null,"Appendix 2-P Cost Allocation","OEB"]
[null,"Exhibit 7",null,"Cost Allocation and Revenue Allocation","TESI"]
[null,"Exhibit 8",null,"RateDesign","TESI"]
[null,"Exhibit 8",null,"Summary of Bill Impacts","TESI"]
[null,null,null,"Appendix 2-Q Cost of Service Embedded Distributor","OEB"]
[null,"Exhibit 9",null,"Appendix 2-S Stranded Meters","OEB"]
[null,null,null,"Appendix 2-U IFRS Transition Costs","OEB"]
[null,"Exhibit 8",null,"Appendix 2-V Rev Reconciliation","OEB"]
[null,"Exhibit 8",null,"DVA RR","TESI"]
[null,"Exhibit 8",null,"Summary Sheet","TESI"]
[null,"Exhibit 8",null,"Appendix 2-W Bill Impacts","OEB"]
[null,"output ",null,"Rate Base Trend","TESI"]
[null,"output ",null,"Trends","TESI"]
[null,"output ",null,"VarianceAnalysis","TESI"]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Utility Name   ","Hydro Hawkesbury Inc."]
[]
[null,null,null,"Service Territory"]
[]
[null,null,null,"Assigned EB Number","EB-2013-0139"]
[]
[null,null,null,"Name of Contact and Title","Michel Poulin"]
[]
[null,null,null,"Phone Number   ","613-632-6689"]
[]
[null,null,null,"Email Address   ","MichelPoulin@HydroHawkesbury.ca"]
[]
[null,null,null,"Bridge Year",2013]
[]
[null,null,null,"Test Year",2014]
[]
[null,null,null,"Last Rebasing Year",2010]
[]
[null,"Notes"]
[]
[null,null,"Pale green cells represent input cells."]
[]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list."]
[]
[null,null,"White cells contain fixed values, automatically generated values or formulae. "]

{"sheet":"CustomerClass","index":3,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":true,"merged":[[9,0,9,6],[8,0,8,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["TESI-1"]
["Customer Class"]
[]
[]
["Customer Class Name","Existing","Proposed","Status","MSC\nMetric","Usage Metric","USA #"]
["Residential","YES","YES","Continued","Customer","kWh"]
["General Service < 50 kW","YES","YES","Continued","Customer","kWh"]
["General Service > 50 to 4999 kW","YES","YES","Continued","Customer","kW"]
["Unmetered Scattered Load","YES","YES","Continued","Customer","kWh"]
["Sentinel Lighting","YES","YES","Continued","Connection","kW"]
["Street Lighting ","YES","YES","Continued","Connection","kW"]
["MicroFit","YES","YES","Continued","Customer","Monthly"]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]
[null,null,null,""]

{"sheet":"CurrentTariff","index":4,"n_rows":143,"n_cols":4,"rows_kept":143,"cut":false,"hidden":true,"merged":[[8,0,8,4],[9,0,9,4]]}
[" ",null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,"Exhibit:",8]
[null,null,"Tab:",1]
[null,null,"Schedule:",2]
[null,null,"Page:"]
[]
[null,null,"Date:"]
[]
["TESI-2 "]
["Current Tariff Sheet"]
[]
["Loss Factor"," "]
[]
["Total Loss Factor – Secondary Metered Customer < 5,000 kW",1.0446]
["Total Loss Factor – Secondary Metered Customer > 5,000 kW"]
["Total Loss Factor – Primary Metered Customer < 5,000 kW",1.0342]
["Total Loss Factor – Primary Metered Customer > 5,000 KW"," "]
[]
[{"$f":"CustomerClass!A14","v":"Residential"},"Effective Until mm/dd/yy","rate","Connection Type"]
[]
["Service Charge",null,5.99,"$"]
["Distribution Volumetric Rate",null,8.0999999999999996E-3,"kWh"]
["Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014",null,-1.35,"kWh"]
["Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effective until the\neffective date of the next cost of service-based rate order",null,1.39,"kWh"]
["Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018",null,0.79,"kWh"]
["Low Voltage Service Rate",null,4.0000000000000002E-4,"kWh"]
["Rate Rider for Recovery of Incremental Capital Costs",null,2.3999999999999998E-3,"kWh"]
["Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014",null,1.1000000000000001E-3,"kWh"]
["Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,6.0000000000000001E-3,"kWh"]
[]
[]
[]
[]
["Retail Transmission Rate – Network Service Rate",null,6.8999999999999999E-3,"kWh"]
["Retail Transmission Rate – Line and Transformation Connection Service Rate",null,3.0999999999999999E-3,"kWh"]
["Wholesale Market Service Rate",null,4.4000000000000003E-3,"kWh"]
["Rural Rate Protection Charge",null,1.1999999999999999E-3,"kWh"]
["Standard Supply Service – Administrative Charge (if applicable)",null,0.25,"$"]
[]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Effective Until mm/dd/yy","rate","Connection Type"]
[]
["Service Charge",null,13.84,"$"]
["Distribution Volumetric Rate",null,5.4999999999999997E-3,"kWh"]
["Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014",null,-0.09,"kWh"]
["Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effective until the effective date of the next cost of service-based rate order",null,2.46,"kWh"]
["Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018",null,0.79,"kWh"]
["Low Voltage Service Rate",null,4.0000000000000002E-4,"kWh"]
["Rate Rider for Recovery of Incremental Capital Costs",null,1.6999999999999999E-3,"kWh"]
["Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014",null,1.1000000000000001E-3,"kWh"]
["Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014\nApplicable only for Non-RPP Customers",null,6.0000000000000001E-3,"kWh"]
[]
[]
[]
[]
["Retail Transmission Rate – Network Service Rate",null,6.3E-3,"kWh"]
["Retail Transmission Rate – Line and Transformation Connection Service Rate",null,2.7000000000000001E-3,"kWh"]
["Wholesale Market Service Rate",null,4.4000000000000003E-3,"kWh"]
["Rural Rate Protection Charge",null,1.1999999999999999E-3,"kWh"]
["Standard Supply Service – Administrative Charge (if applicable)",null,0.25,"$"]
[]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Effective Until mm/dd/yy","rate","Connection Type"]
[]
["Service Charge",null,97.35,"$"]
["Distribution Volumetric Rate",null,1.5558000000000001,"kW"]
["Low Voltage Service Rate",null,0.13689999999999999,"kW"]
["Rate Rider for Recovery of Incremental Capital Costs",null,0.32700000000000001,"kW"]
["Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014",null,0.4219,"kW"]
["Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014\nApplicable only for Non-RPP Customers",null,2.3612000000000002,"kW"]
[null,null," ","kW"]
[]
[]
[]
[]
[]
[]
["Retail Transmission Rate – Network Service Rate",null,2.5533000000000001,"kW"]
["Retail Transmission Rate – Line and Transformation Connection Service Rate",null,1.1196999999999999,"kW"]
["Wholesale Market Service Rate",null,4.4000000000000003E-3,"kWh"]
["Rural Rate Protection Charge",null,1.1999999999999999E-3,"kWh"]
["Standard Supply Service – Administrative Charge (if applicable)",null,0.25,"$"]
[]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Effective Until mm/dd/yy","rate","Connection Type"]
[]
["Service Charge",null,6.39,"$"]
["Distribution Volumetric Rate",null,2.0999999999999999E-3,"kWh"]
["Low Voltage Service Rate",null,4.0000000000000002E-4,"kWh"]
["Rate Rider for Recovery of Incremental Capital Costs",null,5.9999999999999995E-4,"kWh"]
["Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014",null,1.1000000000000001E-3,"kWh"]
["Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,6.0000000000000001E-3,"kWh"]
[]
[]
[]
[]
[]
[]
[]
["Retail Transmission Rate – Network Service Rate",null,6.3E-3,"kWh"]
["Retail Transmission Rate – Line and Transformation Connection Service Rate",null,2.7000000000000001E-3,"kWh"]
["Wholesale Market Service Rate",null,4.4000000000000003E-3,"kWh"]
["Rural Rate Protection Charge",null,1.1999999999999999E-3,"kWh"]
["Standard Supply Service – Administrative Charge (if applicable)",null,0.25,"$"]
[]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Effective Until mm/dd/yy","rate","Connection Type"]
[]
["Service Charge",null,1.63,"$"]
["Distribution Volumetric Rate",null,3.2284999999999999,"kW"]
["Low Voltage Service Rate",null,0.2162,"kW"]
["Rate Rider for Recovery of Incremental Capital Costs",null,0.74960000000000004,"kW"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Retail Transmission Rate – Network Service Rate",null,1.9263999999999999,"kW"]
["Retail Transmission Rate – Line and Transformation Connection Service Rate",null,1.7674000000000001,"kW"]
["Wholesale Market Service Rate",null,4.4000000000000003E-3,"kWh"]
["Rural Rate Protection Charge",null,1.1999999999999999E-3,"kWh"]
["Standard Supply Service – Administrative Charge (if applicable)",null,0.25,"$"]
[]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Effective Until mm/dd/yy","rate","Connection Type"]
[]
["Service Charge",null,0.62,"$"]
["Distribution Volumetric Rate",null,6.7744,"kW"]
["Low Voltage Service Rate",null,0.10589999999999999,"kW"]
["Rate Rider for Recovery of Incremental Capital Costs",null,1.5987,"kW"]
["Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014",null,0.38890000000000002,"kW"]
["Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014\nApplicable only for Non-RPP Customers",null,2.1766999999999999,"kW"]
[]
[]
[]
[]
[]
[]
[]
["Retail Transmission Rate – Network Service Rate",null,1.9258,"kW"]
["Retail Transmission Rate – Line and Transformation Connection Service Rate",null,0.86560000000000004,"kW"]
["Wholesale Market Service Rate",null,4.4000000000000003E-3,"kWh"]
["Rural Rate Protection Charge",null,1.1999999999999999E-3,"kWh"]
["Standard Supply Service – Administrative Charge (if applicable)",null,0.25,"$"]

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["Precedent: CurrentTariff",null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
["Step 1: Use RRR to populate Actual 3/2/1/Board Appr (COLUMNS I,J,K)",null,null,null,null,null,null,null,null,"Exhibit:"]
["Step 2: Enter MIFRS/CGAAP projections for Bridge and Test Year (GREEN CELLS)",null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["TESI-3"]
["Historical Balances"]
[]
[null,null,null,null,null,null,"2.1.7 RRR FILINGS"]
[null,null,null,null,"Modified CGAAP",null,"CGAAP"]
["OEB","Description",null,null,"2014 Test Year","2013 Bridge Year","2012 Actual","2011 Actual","2010 Actual","2010 Board Appr",null,"2009 Actual"]
["1050-Current Assets","1005-Cash","BS",null,300000,534515,215504.35,1001965.25,92785.99,575000,null,381885.7]
["1050-Current Assets","1010-Cash Advances and Working Funds","BS",null,1200,1200,1200,1200,1200,1200,null,1200]
["1050-Current Assets","1020-Interest Special Deposits","BS"]
["1050-Current Assets","1030-Dividend Special Deposits","BS"]
["1050-Current Assets","1040-Other Special Deposits","BS"]
["1050-Current Assets","1060-Term Deposits","BS",null,0,0,0,0,1012190.49,1270692,null,2001355.39]
["1050-Current Assets","1070-Current Investments","BS"]
["1050-Current Assets","1100-Customer Accounts Receivable","BS",null,1400000,1400000,1375289.2,1211801,1674532.06,145000,null,1518210.46,null,null,null," "]
["1050-Current Assets","1102-Accounts Receivable - Services","BS",null,20000,20000,18142.310000000001,38602.5,168724.45,24000,null,21124.61]
["1050-Current Assets","1104-Accounts Receivable - Recoverable Work","BS"]
["1050-Current Assets","1105-Accounts Receivable - Merchandise","BS"]
["1050-Current Assets","1110-Other Accounts Receivable","BS"]
["1050-Current Assets","1120-Accrued Utility Revenues","BS",null,1160000,1160000,1151702.76,1095307.57,1275333.18,1478000,null,1318771.21]
["1050-Current Assets","1130-Accumulated Provision for Uncollectible Accounts--Credit","BS",null,-17000,-17000,-16608.89,-16601.169999999998,-21101.49,-8280,null,-14077.34]
["1050-Current Assets","1140-Interest and Dividends Receivable","BS",null,null,null,null,null,null,2000]
["1050-Current Assets","1150-Rents Receivable","BS"]
["1050-Current Assets","1170-Notes Receivable","BS"]
["1050-Current Assets","1180-Prepayments","BS",null,28000,28000,28054.26,23232.080000000002,27904.86,31400,null,24770.52]
["1050-Current Assets","1190-Miscellaneous Current and Accrued Assets","BS",null,0,0,9691.4599999999991,11811.29,27333.01,1550,null,26633.200000000001]
["1050-Current Assets","1200-Accounts Receivable from Associated Companies","BS"]
["1050-Current Assets","1210-Notes Receivable from Associated Companies","BS"]
["1100-Inventory","1305-Fuel Stock","BS"]
["1100-Inventory","1330-Plant Materials and Operating Supplies","BS",null,111000,111000,111021.71,118433.87,125668.58,218,null,126956.68]
["1100-Inventory","1340-Merchandise","BS"]
["1100-Inventory","1350-Non-Regulated Materials and Supplies","BS"]
["1150-Non-Current Assets","1405-Non-Current  Investments in Non-Associated Companies","BS"]
["1150-Non-Current Assets","1407 Finance Lease Receivable","BS"]
["1150-Non-Current Assets","1408-Long Term Receivable - Street Lighting Transfer","BS"]
["1150-Non-Current Assets","1410-Other Special or Collateral Funds","BS"]
["1150-Non-Current Assets","1415-Sinking Funds","BS"]
["1150-Non-Current Assets","1425-Unamortized Debt Expense","BS"]
["1150-Non-Current Assets","1445-Unamortized Discount on Long-Term Debt--Debit","BS"]
["1150-Non-Current Assets","1455-Unamortized Deferred Foreign Currency Translation Gains and Losses","BS"]
["1150-Non-Current Assets","1460-Other Non-Current Assets","BS",null,0,0,69202,148421.06,183559.5,21200,null,157654.17000000001]
["1150-Non-Current Assets","1470-Past Service Costs - Other Post-Employment Benefits","BS"]
["1150-Non-Current Assets","1475-Past Service Costs - Other Pension Plans","BS"]
["1150-Non-Current Assets","1480-Portfolio Investments - Associated Companies","BS"]
["1150-Non-Current Assets","1481-Investment in Equity-Accounted Joint Venture","BS"]
["1150-Non-Current Assets","1485-Investment in Associated Companies - Significant Influence","BS"]
["1150-Non-Current Assets","1490-Investment in Subsidiary Companies","BS"]
["1150-Non-Current Assets","1495-Deferred Taxes - Non-Current Assets","BS"]
["1200-Other Assets and Deferred Charges","1505-Unrecovered Plant and Regulatory Study Costs","BS"]
["1200-Other Assets and Deferred Charges","1508-Other Regulatory Assets,Sub-account IFRS Transition Cost Variance","BS",null,7500,7500,5104.17,4308.84,3218.25,46607,null,46619.01]
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["1200-Other Assets and Deferred Charges","1508-Other Regulatory Assets, Sub-account ICM","BS",null,0,0,{"$f":"84497.41+785788.64-119260.14+7525.49","v":758551.4}]
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["1200-Other Assets and Deferred Charges","1515-Emission Allowance Inventory","BS"]
["1200-Other Assets and Deferred Charges","1516-Emission Allowances Withheld","BS"]
["1200-Other Assets and Deferred Charges","1518-RCVARetail","BS",null,2000,2000,1830.19,-114.62,-685.82,2188,null,1686.26]
["1200-Other Assets and Deferred Charges","1520-Power Purchase Variance Account","BS"]
["1200-Other Assets and Deferred Charges","1521-Special Purpose Charge Assessment Variance Account","BS",null,null,null,null,13143.9,50683.09]
["1200-Other Assets and Deferred Charges","1525-Miscellaneous Deferred Debits","BS",null,null,null,null,4,4.09,272300,null,272374.19]
["1200-Other Assets and Deferred Charges","1530-Deferred Losses from Disposition of Utility Plant","BS"]
["1200-Other Assets and Deferred Charges","1531-Renewable Connection Capital Deferral","BS"]
["1200-Other Assets and Deferred Charges","1532-Renewable Connection OM&A Deferral","BS"]
["1200-Other Assets and Deferred Charges","1534-Smart Grid Capital Deferral Account","BS"]
["1200-Other Assets and Deferred Charges","1535-Smart Grid OM&A Deferral Account","BS",null,0,0,1874.39,1847.27,-8161.66]
["1200-Other Assets and Deferred Charges","1536-Smart Grid Funding Adder Deferral Account","BS"]
["1200-Other Assets and Deferred Charges","1540-Unamortized Loss on Reacquired Debt","BS"]
["1200-Other Assets and Deferred Charges","1548-RCVASTR","BS",null,{"$f":"+F74+2000","v":13454.81},{"$f":"+G74+2000","v":11454.81},9454.81,6825.77,4365,10607,null,12971.55]
["1200-Other Assets and Deferred Charges","1550-LV Variance Account","BS",null,{"$f":"+F75+17000","v":81958.17},{"$f":"+G75+17000-39191","v":64958.17},87149.17,70504.17,47960.11,146173,null,162637.29999999999]
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["1200-Other Assets and Deferred Charges","1556-Smart Meters OM&A Variance Account","BS",null,null,null,null,80391.3,33402.9,82105,null,3556.43]
["1200-Other Assets and Deferred Charges","1560-Deferred Development Costs","BS"]
["1200-Other Assets and Deferred Charges","1562-Deferred Payments in Lieu of Taxes","BS",null,null,null,null,-6299,-59857.75,-53723,null,-59433.94]
["1200-Other Assets and Deferred Charges","1563-Account 1563 - Deferred PILs Contra Account","BS",null,0,0,2916.36,6299,59857.75,53723,null,59433.94]
["1200-Other Assets and Deferred Charges","1565-CDM Expenditures and Recoveries (former)","BS",null,null,null,null,null,null,-805]
["1200-Other Assets and Deferred Charges","1566-CDM Expenditures and Recoveries (former)","BS",null,null,null,null,null,null,805]
["1200-Other Assets and Deferred Charges","1567-Board-Approved CDM Programs Variance Account","BS"]
["1200-Other Assets and Deferred Charges","1570-Qualifying Transition Costs (former)","BS",null,null,null,null,22611.1,22611,22611,null,22611.1]
["1200-Other Assets and Deferred Charges","1571-Pre-market Opening Energy Variance (former)","BS",null,null,null,null,-10682.28,-10682.28,-10682,null,-10682.28]
["1200-Other Assets and Deferred Charges","1572-Extraordinary Event Costs","BS"]
["1200-Other Assets and Deferred Charges","1574-Deferred Rate Impact Amounts","BS"]
["1200-Other Assets and Deferred Charges","1575-IFRS-CGAAP Transitional PP&E Amounts","BS"]
["1200-Other Assets and Deferred Charges","1580-RSVAWMS","BS",null,{"$f":"+F89-125000","v":-364110.41},{"$f":"+G89+177604-125000","v":-239110.40999999997},-291714.40999999997,-381988.43,-336755.4,-318722,null,-449774.55]
["1200-Other Assets and Deferred Charges","1582-RSVAONE-TIME","BS",null,null,null,null,null,null,13413,null,13416.06]
["1200-Other Assets and Deferred Charges","1584-RSVANW","BS",null,{"$f":"+F91+5000","v":64699.76},{"$f":"+G91+4424+67000","v":59699.76},-11724.24,55163.97,53444.42,233817,null,-239448.71]
["1200-Other Assets and Deferred Charges","1586-RSVACN","BS",null,{"$f":"+F92-20000","v":-54328.74},{"$f":"+G92+35141-13300","v":-34328.74},-56169.74,-69429.83,-89395.03,-1460449,null,-1517536.62]
["1200-Other Assets and Deferred Charges","1588-RSVAPOWER Main Account","BS",null,{"$f":"+F93+175000","v":464287.02},{"$f":"+G93-344350+174960","v":289287.02},458677.02,1204628.32,964143.37,395976,null,225345.67]
["1200-Other Assets and Deferred Charges","1589 RSVA GA","BS",null,{"$f":"+F94+250000","v":747322.18},{"$f":"+G94-537669+232000","v":497322.18000000005},802991.18,null,null,63999,null,63422.66]
["1200-Other Assets and Deferred Charges","1590-Recovery of Reg Assets","BS",null,null,null,null,75.81,495.63]
["1200-Other Assets and Deferred Charges","1592-2006 PILs/Taxes Variance for 2006 and Subsequent Years, Sub-account HST OVAT Input Tax Credits (ITCs)","BS"]
["1200-Other Assets and Deferred Charges","1595-Disposition and Recovery/Refund of Regulatory Balances, Control Account","BS"]
["1200-Other Assets and Deferred Charges","1595-Disposition and Recovery/Refund of Regulatory Balances, Sub-account Principal Balances Approved in 2010","BS",null,0,{"$f":"+G98","v":-193536},-193536,{"$f":"-381629.92-70800.46-19880.8-83755.94+15819.75","v":-540247.37},-1370954.21]
["1200-Other Assets and Deferred Charges","1595-Disposition and Recovery/Refund of Regulatory Balances, Sub-account Carrying Charges Approved in 2011","BS",null,8000,8000,127933.5,{"$f":"-452632.79+776856.7+9536.02+31988.01","v":365747.94}]
["1200-Other Assets and Deferred Charges","1595-Disposition and Recovery/Refund of Regulatory Balances, Sub-account Carrying Charges for Net Principal in 2012","BS",null,24000,24000,79108.88]
["1300-Intangible Plant","1606-Organization","BS"]
["1300-Intangible Plant","1608-Franchises and Consents","BS"]
["1300-Intangible Plant","1609-Capital Contribution Paid","BS"]
["1300-Intangible Plant","1610-Miscellaneous Intangible Plant","BS"]
["1300-Intangible Plant","1611-Computer Software (Former 1925 until 2011)","BS",null,{"$f":"+F105+17000","v":226024.11},{"$f":"+G105+28000","v":209024.11},181024.11,136792.60999999999,128153.27,129242,null,113795.64]
["1300-Intangible Plant","1612-Land Rights","BS"]
["1350-Not for distributor use","1615-Land","BS"]
["1350-Not for distributor use","1616-Land Rights","BS"]
["1350-Not for distributor use","1620-Buildings and Fixtures","BS"]
["1350-Not for distributor use","1630-Leasehold Improvements","BS"]
["1350-Not for distributor use","1635-Boiler Plant Equipment","BS"]
["1350-Not for distributor use","1640-Engines and Engine-Driven Generators","BS"]
["1350-Not for distributor use","1645-Turbogenerator Units","BS"]
["1350-Not for distributor use","1650-Reservoirs, Dams and Waterways","BS"]
["1350-Not for distributor use","1655-Water Wheels, Turbines and Generators","BS"]
["1350-Not for distributor use","1660-Roads, Railroads and Bridges","BS"]
["1350-Not for distributor use","1665-Fuel Holders, Producers and Accessories","BS"]
["1350-Not for distributor use","1670-Prime Movers","BS"]
["1350-Not for distributor use","1675-Generators","BS"]
["1350-Not for distributor use","1680-Accessory Electric Equipment","BS"]
["1350-Not for distributor use","1685-Miscellaneous Power Plant Equipment","BS"]
["1350-Not for distributor use","1705-Land","BS",null,10000,10000,10000,10000,10000,null,null,10000]
["1350-Not for distributor use","1706-Land Rights","BS"]
["1350-Not for distributor use","1708-Buildings and Fixtures","BS"]
["1350-Not for distributor use","1710-Leasehold Improvements","BS"]
["1350-Not for distributor use","1715-Station Equipment","BS"]
["1350-Not for distributor use","1720-Towers and Fixtures","BS"]
["1350-Not for distributor use","1725-Poles and Fixtures","BS"]
["1350-Not for distributor use","1730-Overhead Conductors and Devices","BS"]
["1350-Not for distributor use","1735-Underground Conduit","BS"]
["1350-Not for distributor use","1740-Underground Conductors and Devices","BS"]
["1350-Not for distributor use","1745-Roads and Trails","BS"]
["1450-Distribution Plant","1805-Land","BS",null,10000,10000,10000,10000,10000,20000,null,10000]
["1450-Distribution Plant","1806-Land Rights","BS",null,8588,8588,8588,8588,8588,8588,null,8588]
["1450-Distribution Plant","1808-Buildings and Fixtures","BS"]
["1450-Distribution Plant","1810-Leasehold Improvements","BS"]
["1450-Distribution Plant","1815-Transformer Station Equipment - Normally Primary above 50 kV","BS",null,{"$f":"+F137+25000","v":2055701.74},{"$f":"+G137+1547900","v":2030701.74},482801.74,457911.74,402411.74,454188,null,349916.94]
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["1450-Distribution Plant","1825-Storage Battery Equipment","BS"]
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["1450-Distribution Plant","1835-Overhead Conductors and Devices","BS",null,{"$f":"+F141+20000","v":520830.16},{"$f":"+G141+25000","v":500830.16},475830.16,405942.53,402306.23,423383,null,367500.19]
["1450-Distribution Plant","1840-Underground Conduit","BS",null,{"$f":"+F142+500","v":114855.12},{"$f":"+G142+500","v":114355.12},113855.12,113855.12,113855.12,113634,null,113707.7]
["1450-Distribution Plant","1845-Underground Conductors and Devices","BS",null,{"$f":"+F143+17500","v":300412.57},{"$f":"+G143+17000","v":282912.57},265912.57,260976.91,260391.6,237283,null,212731.5]
["1450-Distribution Plant","1850-Line Transformers","BS",null,{"$f":"+F144+12500","v":447744.76},{"$f":"+G144+28000-1548","v":435244.76},408792.76,403173.06,397148.41,334028,null,372827.19]
["1450-Distribution Plant","1855-Services","BS",null,{"$f":"+F145+3100","v":38519.82},{"$f":"+G145+3000","v":35419.82},32419.82,30185.7,26835.48,21013,null,23261.26]
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["1450-Distribution Plant","1860-Smart Meter","BS",null,{"$f":"+F147+3500","v":625898.5},{"$f":"+G147+3500","v":622398.5},618898.5]
["1450-Distribution Plant","1870-Leased Property on Customer Premises","BS"]
["1450-Distribution Plant","1875-Street Lighting and Signal Systems","BS"]
["1500-General Plant","1905-Land","BS",null,28299.7,28299.7,28299.7,28299.7,28299.7,28300,null,28299.7]
["1500-General Plant","1906-Land Rights","BS"]
["1500-General Plant","1908-Buildings and Fixtures","BS",null,{"$f":"+F152+12500","v":874123.77},{"$f":"+G152+37500","v":861623.77},824123.77,824123.77,824123.77,849124,null,824123.77]
["1500-General Plant","1910-Leasehold Improvements","BS"]
["1500-General Plant","1915-Office Furniture and Equipment","BS",null,{"$f":"+F154+3500","v":42983.96},{"$f":"+G154+5700","v":39483.96},33783.96,33783.96,32653.73,58011,null,30527.53]
["1500-General Plant","1920-Computer Equipment - Hardware","BS",null,{"$f":"+F155+3100","v":60978.11},{"$f":"+G155+3000","v":57878.11},54878.11,52221.79,50118.41,59614,null,46427.21]
["1500-General Plant","1925-Computer Software (former)","BS"]
["1500-General Plant","1930-Transportation Equipment","BS",null,204794,204794,204793.8,205345.8,205345.8,205346,null,205345.8]
["1500-General Plant","1935-Stores Equipment","BS"]
["1500-General Plant","1940-Tools, Shop and Garage Equipment","BS",null,{"$f":"+F159+3100","v":34096.47},{"$f":"+G159+3000","v":30996.47},27996.47,25029.47,19966.2,29648,null,13959.53]
["1500-General Plant","1945-Measurement and Testing Equipment","BS"]
["1500-General Plant","1950-Power Operated Equipment","BS",null,{"$f":"+F161+2000","v":8363.2900000000009},{"$f":"+G161+2000","v":6363.29},4363.29,4363.29,4363.29,34363,null,4363.29]
["1500-General Plant","1955-Communication Equipment","BS"]
["1500-General Plant","1960-Miscellaneous Equipment","BS"]
["1500-General Plant","1965-Water Heater Rental Units","BS"]
["1500-General Plant","1970-Load Management Controls - Customer Premises","BS"]
["1500-General Plant","1975-Load Management Controls - Utility Premises","BS"]
["1500-General Plant","1980-System Supervisory Equipment","BS"]
["1500-General Plant","1985-Sentinel Lighting Rental Units","BS"]
["1500-General Plant","1990-Other Tangible Property","BS"]
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["1550-Other Capital Assets","2010-Electric Plant Purchased or Sold","BS"]
["1550-Other Capital Assets","2020-Experimental Electric Plant Unclassified","BS"]
["1550-Other Capital Assets","2030-Electric Plant and Equipment Leased to Others","BS"]
["1550-Other Capital Assets","2040-Electric Plant Held for Future Use","BS"]
["1550-Other Capital Assets","2050-Completed Construction Not Classified--Electric","BS"]
["1550-Other Capital Assets","2055-Construction Work in Progress--Electric","BS"]
["1550-Other Capital Assets","2060-Electric Plant Acquisition Adjustment","BS"]
["1550-Other Capital Assets","2065-Other Electric Plant Adjustment","BS"]
["1550-Other Capital Assets","2070-Other Utility Plant","BS"]
["1550-Other Capital Assets","2075-Non-Rate Regulated Utility Property Owned or Under Finance Leases","BS"]
["1600-Accumulated Amortization","2105-Accumulated Depreciation of Electric Utility Plant - Property, Plant, & Equipment","BS",null,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!M60","v":-2270454.7200000002},{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M60","v":-2240791.8499999996},-2061308.66,-1779449.81,-1614112.81,-1620320,null,-1451310.55]
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["1600-Accumulated Amortization","2140-Accumulated Amortization of Electric Plant Acquisition Adjustment","BS",null,34486,28084,21682,13705,7928," ",null," "]
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["1600-Accumulated Amortization","2180-Accumulated Depreciation of Non-Rate-Regulated Property","BS"]
["1650-Current Liabilities","2205-Accounts Payable","BS",null,-2400000,-2400000,-2264508.54,-2956289.23,-2229071.54,-2220900,null,-2325266.88]
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["1650-Current Liabilities","2264-OMERS - Current","BS"]
["1650-Current Liabilities","2265-Non-Omers - Current","BS"]
["1650-Current Liabilities","2268-Accrued Interest on Long Term Debt","BS"]
["1650-Current Liabilities","2270-Matured Long Term Debt","BS"]
["1650-Current Liabilities","2272-Matured Interest on Long Term Debt","BS"]
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["1650-Current Liabilities","2292-Payroll Deductions / Expenses Payable","BS"]
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["1700-Non-Current Liabilities","2310-Vested Sick Leave Liability","BS",null,-95000,-90000,-86171.14,-82168.88,-78562.95,-70000,null,-71776.14]
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["1700-Non-Current Liabilities","2315-Accumulated Provision for Rate Refunds","BS"]
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["1700-Non-Current Liabilities","2325-Obligation Under Finance Lease-Non-Current","BS"]
["1700-Non-Current Liabilities","2285-Obligations Under Finance Leases -Non-Current, Sub-account Generation Facility Liabilities","BS"]
["1700-Non-Current Liabilities","2335-Non-Current Customer Deposits","BS",null,-355000,-355000,-354318.22,-359309.34,-383005.34,-447411,null,-500254]
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["1700-Non-Current Liabilities","2350-Deferred Tax Non-Current Liability","BS",null,-105000,-105000,-76640]
["1700-Non-Current Liabilities","2405-Other Regulatory Liabilities/Credits","BS"]
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["1700-Non-Current Liabilities","2435-Accrued Rate-Payer Benefit","BS"]
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["1800-Long-Term Debt","2505-Debentures Outstanding - Long Term","BS"]
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["1850-Shareholders' Equity","3005-Common Shares Issued","BS",null,-1689346,-1689346,-1689346,-1689346,-1689346,null,null,-1689346]
["1850-Shareholders' Equity","3008-Preference Shares Issued","BS"]
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["1850-Shareholders' Equity","3020-Donations Received","BS"]
["1850-Shareholders' Equity","3022-Development Charges Transferred to Equity","BS"]
["1850-Shareholders' Equity","3026-Capital Stock Held in Treasury","BS"]
["1850-Shareholders' Equity","3030-Miscellaneous Paid-In Capital","BS"]
["1850-Shareholders' Equity","3035-Installments Received on Capital Stock","BS"]
["1850-Shareholders' Equity","3040-Appropriated Retained Earnings","BS"]
["1850-Shareholders' Equity","3045-Unappropriated Retained Earnings","BS",null,{"$f":"SUM(F246:F247)","v":-1935526.7019944028},{"$f":"SUM(G246:G247)","v":-1649635.1300000001},-1290337.58,-1015428.77,-953459.71,-1005376,null,-869588.96]
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["1850-Shareholders' Equity","3047-Appropriations of Retained Earnings - Current Period","BS"]
["1850-Shareholders' Equity","3048-Dividends Payable-Preference Shares","BS"]
["1850-Shareholders' Equity","3049-Dividends Payable-Common Shares","BS",null,84467.3,84467.3,84467.3,84467.3,84467.3,84890,null,84467.3]
["1850-Shareholders' Equity","3055-Adjustment to Retained Earnings","BS"]
["1850-Shareholders' Equity","3065-Unappropriated Undistributed Subsidiary Earnings","BS"]
["1850-Shareholders' Equity","3070-Non Rate-Regulated Utility Shareholder's Equity","BS"]
["1850-Shareholders' Equity","3071-Non Rate-Regulated Utility Shareholder's Equity, Sub-account Generation Facilities","BS"]
["1850-Shareholders' Equity","3075-Non Utility Shareholders Equity","BS"]
["1850-Shareholders' Equity","3080-Current Taxes - Shareholder's Equity","BS"]
["1850-Shareholders' Equity","3081-Deferred Taxes - Shareholder's Equity","BS"]
["1850-Shareholders' Equity","3090-Accumulated Other Comprehensive Income","BS"]
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["3000-Sales of Electricity","4025-Street Lighting Energy Sales","PL",null,{"$f":"-PowerSuplExp!J44","v":-101580.0631960772},{"$f":"-PowerSuplExp!G44","v":-97855.234306985294},-29114.82,-38916.089999999997,-40735.07,-78449,null,-71283.679999999993,null,18018.950012627763]
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["3000-Sales of Electricity","4050-Revenue Adjustment","PL"]
["3000-Sales of Electricity","4055-Energy Sales for Resale","PL",null,null,null,-392781.55,-682613.25,-868199.2,null,null,-952209.82]
["3000-Sales of Electricity","4060-Interdepartmental Energy Sales","PL"]
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["3070-Not for distributor use","4110-Transmission Services Revenue","PL"]
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["3100-Other Operating Revenues","4225-Late Payment Charges","PL",null,-30000,-30000,-31973.439999999999,-27264.73,-28329.26,-31875,null,-37616.82]
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["3100-Other Operating Revenues","4240-Provision for Rate Refunds","PL"]
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["3150-Other Income & Deductions","4305-Regulatory Debits","PL"]
["3150-Other Income & Deductions","4310-Regulatory Credits","PL"]
["3150-Other Income & Deductions","4315-Revenues from Electric Plant Leased to Others","PL"]
["3150-Other Income & Deductions","4320-Expenses of Electric Plant Leased to Others","PL"]
["3150-Other Income & Deductions","4324-Special Purpose Charge Recovery","PL",null,null,null,null,null,-22101.26]
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["3150-Other Income & Deductions","4340-Profits and Losses from Financial Instrument Investments","PL"]
["3150-Other Income & Deductions","4345-Gains from Disposition of Future Use Utility Plant","PL"]
["3150-Other Income & Deductions","4350-Losses from Disposition of Future Use Utility Plant","PL"]
["3150-Other Income & Deductions","4355-Gain on Disposition of Utility and Other Property","PL"]
["3150-Other Income & Deductions","4360-Loss on Disposition of Utility and Other Property","PL"]
["3150-Other Income & Deductions","4365-Gains from Disposition of Allowances for Emission","PL"]
["3150-Other Income & Deductions","4370-Losses from Disposition of Allowances for Emission","PL"]
["3150-Other Income & Deductions","4375-Revenues from Non-Rate-Regulated Utility Operations","PL"]
["3150-Other Income & Deductions","4380-Revenues from Non-Rate-Regulated Operations","PL"]
["3150-Other Income & Deductions","4385-Non-Rate-Regulated Rental Income","PL"]
["3150-Other Income & Deductions","4390-Miscellaneous Non-Operating Income","PL",null,0,0,0,-902.68,-3655.22,-500,null,-1800]
["3150-Other Income & Deductions","4395-Rate-Payer Benefit Including Interest","PL"]
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["3200-Investment Income","4405-Interest and Dividend Income","PL",null,-20000,-20000,-39530.410000000003,-36255.440000000002,-12059.97,-17000,null,-10829.71]
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["3250-Not for distributor use","4510-Fuel","PL"]
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["3250-Not for distributor use","4520-Steam From Other Sources","PL"]
["3250-Not for distributor use","4525-Steam Transferred--Credit","PL"]
["3250-Not for distributor use","4530-Electric Expense","PL"]
["3250-Not for distributor use","4535-Water For Power","PL"]
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["3250-Not for distributor use","4545-Hydraulic Expenses","PL"]
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["3250-Not for distributor use","4605-Maintenance Supervision and Engineering","PL"]
["3250-Not for distributor use","4610-Maintenance of Structures","PL"]
["3250-Not for distributor use","4615-Maintenance of Boiler Plant","PL"]
["3250-Not for distributor use","4620-Maintenance of Electric Plant","PL"]
["3250-Not for distributor use","4625-Maintenance of Reservoirs, Dams and Waterways","PL"]
["3250-Not for distributor use","4630-Maintenance of Water Wheels, Turbines and Generators","PL"]
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["3350-Power Supply Expenses","4708-Charges-WMS","PL",null,{"$f":"PowerSuplExp!J84","v":718395.7348438109},{"$f":"PowerSuplExp!G84","v":737644.3357056994},880493.76,897527.67,1041785.51,879135,null,1142321.6299999999]
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["3350-Power Supply Expenses","4716-Charges-CN","PL",null,{"$f":"PowerSuplExp!J71","v":468488.0305673292},{"$f":"PowerSuplExp!G71","v":470868.56311492086},430693.63,434995.61,461614.33,494944,null,529329.49]
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["3450-Not for distributor use","4835-Underground Line Expenses","PL"]
["3450-Not for distributor use","4840-Transmission of Electricity by Others","PL"]
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["3450-Not for distributor use","4910-Maintenance of Transformer Station Buildings and Fixtures","PL"]
["3450-Not for distributor use","4916-Maintenance of Transformer Station Equipment","PL"]
["3450-Not for distributor use","4930-Maintenance of Towers, Poles and Fixtures","PL"]
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["3450-Not for distributor use","4940-Maintenance of Overhead Lines - Right of Way","PL"]
["3450-Not for distributor use","4945-Maintenance of Overhead Lines - Roads and Trails Repairs","PL"]
["3450-Not for distributor use","4950-Maintenance of Overhead Lines - Snow Removal from Roads and Trails","PL"]
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["3450-Not for distributor use","4965-Maintenance of Miscellaneous Transmission Plant","PL"]
["3500-Distribution Expenses - Operation","5005-Operation Supervision and Engineering","PL"]
["3500-Distribution Expenses - Operation","5010-Load Dispatching","PL"]
["3500-Distribution Expenses - Operation","5012-Station Buildings and Fixtures Expense","PL"]
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["3500-Distribution Expenses - Operation","5065-Meter Expense","PL",null,26300,24600,25715,21738.16,33645.26,12032,null,11635.67]
["3500-Distribution Expenses - Operation","5070-Customer Premises - Operation Labour","PL"]
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["3500-Distribution Expenses - Operation","5090-Underground Distribution Lines and Feeders - Rental Paid","PL"]
["3500-Distribution Expenses - Operation","5095-Overhead Distribution Lines and Feeders - Rental Paid","PL",null,1600,1500,887,886.91,886.91,1114,null,1029.96]
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["3550-Distribution Expenses - Maintenance","5110-Maintenance of Buildings and Fixtures - Distribution Stations","PL"]
["3550-Distribution Expenses - Maintenance","5112-Maintenance of Transformer Station Equipment","PL"]
["3550-Distribution Expenses - Maintenance","5114-Maintenance of Distribution Station Equipment","PL"]
["3550-Distribution Expenses - Maintenance","5120-Maintenance of Poles, Towers and Fixtures","PL",null,11000,10000,11552,3986.57,5216.54,18022,null,7058.73]
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["3550-Distribution Expenses - Maintenance","5145-Maintenance of Underground Conduit","PL",null,1500,1500,1606,545.37,333.17,1198,null,449.58]
["3550-Distribution Expenses - Maintenance","5150-Maintenance of Underground Conductors and Devices","PL",null,10300,8900,4084,15280.2,5407.59,18596,null,3684.76]
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["3550-Distribution Expenses - Maintenance","5160-Maintenance of Line Transformers","PL",null,15000,13000,11988,11805.91,7716.53,2362,null,12022.75]
["3550-Distribution Expenses - Maintenance","5165-Maintenance of Street Lighting and Signal Systems","PL"]
["3550-Distribution Expenses - Maintenance","5170-Sentinel Lights - Labour","PL"]
["3550-Distribution Expenses - Maintenance","5172-Sentinel Lights - Materials and Expenses","PL"]
["3550-Distribution Expenses - Maintenance","5175-Maintenance of Meters","PL",null,1900,1800,1963,1229.42,-981.88,8700,null,4666.6000000000004]
["3550-Distribution Expenses - Maintenance","5178-Customer Installations Expenses- Leased Property","PL"]
["3550-Distribution Expenses - Maintenance","5185-Water Heater Rentals - Labour","PL"]
["3550-Distribution Expenses - Maintenance","5186-Water Heater Rentals - Materials and Expenses","PL"]
["3550-Distribution Expenses - Maintenance","5190-Water Heater Controls - Labour","PL"]
["3550-Distribution Expenses - Maintenance","5192-Water Heater Controls - Materials and Expenses","PL"]
["3550-Distribution Expenses - Maintenance","5195-Maintenance of Other Installations on Customer Premises","PL"]
["3600-Not for distributor use","5205-Purchase of Transmission and System Services","PL"]
["3600-Not for distributor use","5210-Transmission Charges","PL"]
["3600-Not for distributor use","5215-Transmission Charges Recovered","PL"]
["3650-Billing and Collecting","5305-Supervision","PL"]
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["3650-Billing and Collecting","5320-Collecting","PL",null,106250,102130,97931,94826.84,100396.13,100389,null,101678.44]
["3650-Billing and Collecting","5325-Collecting- Cash Over and Short","PL",null,65,60,null,5,null,null,null,102.78]
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["3650-Billing and Collecting","5335-Bad Debt Expense","PL",null,30000,20000,2800,17496.830000000002,19528.13,7927,null,13021.36]
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["3700-Community Relations","5415-Energy Conservation","PL",null,null,null,null,null,null,null,null,805.44]
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["3800-Administrative and General Expenses","5625-Administrative Expense Transferred Credit","PL"]
["3800-Administrative and General Expenses","5630-Outside Services Employed","PL",null,20600,19850,17784,19494.95,11212.5,28817,null,11137.5]
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["3800-Administrative and General Expenses","5650-Franchise Requirements","PL"]
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["3800-Administrative and General Expenses","5670-Rent","PL"]
["3800-Administrative and General Expenses","5672-Lease Payment Expense","PL"]
["3800-Administrative and General Expenses","5675-Maintenance of General Plant","PL",null,45000,56200,23003,26746.3,25832.76,30596,null,25826.52]
["3800-Administrative and General Expenses","5680-Electrical Safety Authority Fees","PL",null,5300,5100,4904,4887.12,4914.05,5526,null,4787.49]
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["3800-Administrative and General Expenses","5685-Independent Market Operator Fees and Penalties","PL"]
["3800-Administrative and General Expenses","5695-Smart Meters OM&A Contra","PL"]
["3850-Amortization Expense","5705-Depreciation Expense - Property, Plant, and Equipment","PL",null,222854,202997,274433.03999999998,159560,158511.29,169798,null,153992.35999999999]
["3850-Amortization Expense","5710-Amortization of Limited Term Electric Plant","PL"]
["3850-Amortization Expense","5715-Amortization of Intangibles Asset","PL"]
["3850-Amortization Expense","5720-Amortization of Electric Plant Acquisition Adjustments","PL"]
["3850-Amortization Expense","5725-Miscellaneous Depreciation","PL"]
["3850-Amortization Expense","5730-Amortization of Unrecovered Plant and Regulatory Study Costs","PL"]
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["3900-Interest Expense","6005-Interest on Long Term Debt","PL",null,84600,57800,17742.18]
["3900-Interest Expense","6010-Amortization of Debt Discount and Expense","PL"]
["3900-Interest Expense","6015-Amortization of Premium on Debt Credit","PL"]
["3900-Interest Expense","6020-Amortization of Loss on Reacquired Debt","PL"]
["3900-Interest Expense","6025-Amortization of Gain on Reacquired Debt--Credit","PL"]
["3900-Interest Expense","6030-Interest on Debt to Associated Companies","PL"]
["3900-Interest Expense","6035-Other Interest Expense","PL",null,29900,37944,70869.87,75346.429999999993,64736.83,57943,null,92866.32]
["3900-Interest Expense","6040-Allowance for Borrowing Costs Applied to CWIP-Credit","PL"]
["3900-Interest Expense","6042-Allowance For Other Borrowing Costs Applied to CWIP-Credit","PL"]
["3900-Interest Expense","6045-Interest Expense on Finance Lease Obligations","PL"]
["3950-Taxes Other Than Income Taxes","6105-Taxes Other Than Income Taxes","PL"]
["4000-Income Taxes","6110-Income Taxes","PL",null,14823,68,null,-214218,-161142,null,null,-59831]
["4000-Income Taxes","6115-Provision for Deferred Taxes- Income Statement","PL",null,30294,52379,65907,178217,288402,null,null,89664]
["4100-Unusual & Other Items","6205-Donations, Sub-account LEAP Funding","PL",null,2000,2000,2000,2000]
["4100-Unusual & Other Items","6210-Life Insurance","PL"]
["4100-Unusual & Other Items","6215-Penalties","PL"]
["4100-Unusual & Other Items","6225-Other Deductions","PL",null,15000,15000,14767.6,14987.38,15678.31,28262,null,15765.56]
["4100-Unusual & Other Items","6305-Unusual Income","PL"]
["4100-Unusual & Other Items","6310-Unusual Deductions","PL"]
["4100-Unusual & Other Items","6315-Income Taxes, Unusual Items","PL"]
["4100-Unusual & Other Items","6405-Discontinues Operations - Income/ Gains","PL"]
["4100-Unusual & Other Items","6410-Discontinued Operations - Deductions/ Losses","PL"]
["4100-Unusual & Other Items","6415-Income Taxes, Discontinued Operations","PL"]
["Pension","7005-Pension Actuarial Gains or Losses or Remeasurement Adjustment - Other Comprehensive Income","PL"]
["Pension","7020-Current Taxes - Other Comprehensive Income","PL"]
["Pension","7025-Deferred Taxes-Other Comprehensive Income","PL"]
["Pension","7030-Miscellaneaous - Other Comprehensive Income","PL"]
[null,"Total",null,null,{"$f":"SUM(E15:E486)","v":-769311.25598321995},{"$f":"SUM(F15:F486)","v":-775602.43398880679},{"$f":"SUM(G15:G486)+1","v":-359298.16999999894},-359375.30999999947,-146436.07000000437,-228877.00999999978,null,-168338.01000000734]
[null,null,null,null,{"$f":"E487-E247","v":-508627.68398881308},{"$f":"F487-F247","v":-489710.86199440411},{"$f":"G487-G247","v":-0.61999999894760549},0.80000000051222742,0.28999999561347067]

{"sheet":"Revenues at Curr Rates","index":6,"n_rows":65,"n_cols":9,"rows_kept":65,"cut":false,"hidden":true,"merged":[[56,1,56,4],[45,1,45,8],[8,0,8,10],[9,0,9,10],[12,1,12,8],[23,1,23,8],[34,1,34,8]]}
["Precedent: LoadForecast",null,null,null,null,null,null,"File Number:"," "]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["TESI-4"]
["Distribution Revenues at Current Rates"]
[]
["Bridge Year"]
[null,"Bridge Year Projected Revenue from Existing Variable Charges"]
["Customer Class Name","Variable\nDistribution\nRate","per","Bridge Year Volume","Gross\nVariable\nRevenue","Transform.\nAllowance\nRate","Transform.\nAllowance\nkW's","Transform.\nAllowance\n$'s","Net\nVariable\nRevenue"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"CurrentTariff!C22","v":8.0999999999999996E-3},{"$f":"CustomerClass!F14","v":"kWh"},{"$f":"CHOOSE(MATCH(C15,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36,LoadForecast!$H59)","v":54711761.716355503},{"$f":"B15*D15","v":443165.26990247954},null,null,{"$f":"F15*G15","v":0},{"$f":"E15+H15","v":443165.26990247954}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"CurrentTariff!C43","v":5.4999999999999997E-3},{"$f":"CustomerClass!F15","v":"kWh"},{"$f":"CHOOSE(MATCH(C16,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37,LoadForecast!$H60)","v":20128592.10864545},110707.25659754997,null,null,0,110707.25659754997]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"CurrentTariff!C64","v":1.5558000000000001},{"$f":"CustomerClass!F16","v":"kW"},{"$f":"CHOOSE(MATCH(C17,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38,LoadForecast!$H61)","v":206144},320718.83520000003,-0.6,189205,-113523,207195.83520000003]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"CurrentTariff!C85","v":2.0999999999999999E-3},{"$f":"CustomerClass!F17","v":"kWh"},{"$f":"CHOOSE(MATCH(C18,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39,LoadForecast!$H62)","v":224238},470.89979999999997,null,null,0,470.89979999999997]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"CurrentTariff!C106","v":3.2284999999999999},{"$f":"CustomerClass!F18","v":"kW"},{"$f":"CHOOSE(MATCH(C19,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40,LoadForecast!$H63)","v":297},958.86450000000002,-0.6,null,0,958.86450000000002]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"CurrentTariff!C127","v":6.7744},{"$f":"CustomerClass!F19","v":"kW"},{"$f":"CHOOSE(MATCH(C20,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41,LoadForecast!$H64)","v":3250},22016.799999999999,-0.6,null,0,22016.799999999999]
["Total Variable Revenue",null,null,{"$f":"SUM(D15:D20)","v":75274282.825000957},{"$f":"SUM(E15:E20)","v":898037.92600002966},null,{"$f":"SUM(G15:G20)","v":189205},{"$f":"SUM(H15:H20)","v":-113523},{"$f":"SUM(I15:I20)","v":784514.92600002966}]
[]
["Bridge Year"]
[null,"Bridge Year Projected Revenue from Existing Fixed Charges"]
["Customer Class Name","Fixed\nRate","Customers\n(Connections)","Fixed Charge Revenue","Variable Revenue","TOTAL","% Fixed\nRevenue","% Variable\nRevenue","% Total\nRevenue"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"CurrentTariff!C21","v":5.99},{"$f":"LoadForecast!H14","v":4905},{"$f":"B26*12*C26","v":352571.39999999997},{"$f":"I15","v":443165.26990247954},{"$f":"D26+E26","v":795736.66990247951},{"$f":"D26/F26","v":0.44307547124001323},{"$f":"E26/F26","v":0.55692452875998677},{"$f":"F26/$F$32","v":0.5835299021067788}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"CurrentTariff!C42","v":13.84},{"$f":"LoadForecast!H15","v":630},104630.39999999999,110707.25659754997,215337.65659754997,0.48588993515215229,0.51411006484784771,0.15791148809275193]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"CurrentTariff!C63","v":97.35},{"$f":"LoadForecast!H16","v":96},112147.19999999998,207195.83520000003,319343.03520000004,0.35118097981928359,0.64881902018071635,0.23418074988497772]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"CurrentTariff!C84","v":6.39},{"$f":"LoadForecast!H17","v":5},383.4,470.89979999999997,854.2998,0.44878858686376838,0.55121141313623156,6.264754378165516E-4]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"CurrentTariff!C105","v":1.63},{"$f":"LoadForecast!H18","v":21},410.76,958.86450000000002,1369.6244999999999,0.29990701831049316,0.70009298168950695,1.0043735329000143E-3]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"CurrentTariff!C126","v":0.62},{"$f":"LoadForecast!H19","v":1210},9002.4,22016.799999999999,31019.199999999997,0.2902202506834477,0.70977974931655241,2.2747010944775096E-2]
["Total Fixed Revenue",null,{"$f":"SUM(C26:C31)","v":6867},{"$f":"SUM(D26:D31)","v":579145.55999999994},{"$f":"SUM(E26:E31)","v":784514.92600002966},{"$f":"SUM(F26:F31)","v":1363660.4860000294}]
[]
["Test Year"]
[null,"Test Year Projected Revenue from Existing Variable Charges"]
["Customer Class Name","Variable\nDistribution\nRate","per","Test Year Volume","Gross\nVariable\nRevenue","Transform.\nAllowance\nRate","Transform.\nAllowance\nkW's","Transform.\nAllowance\n$'s","Net\nVariable\nRevenue"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"CurrentTariff!C22","v":8.0999999999999996E-3},{"$f":"CustomerClass!F14","v":"kWh"},{"$f":"CHOOSE(MATCH(C15,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36,LoadForecast!$I59)","v":53488924.259999998},{"$f":"B37*D37","v":433260.28650599997},null,null,{"$f":"F37*G37","v":0},{"$f":"E37+H37","v":433260.28650599997}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"CurrentTariff!C43","v":5.4999999999999997E-3},{"$f":"CustomerClass!F15","v":"kWh"},{"$f":"CHOOSE(MATCH(C16,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37,LoadForecast!$I60)","v":19235278.129999999},105794.02971499998,null,null,{"$f":"F38*G38","v":0},105794.02971499998]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"CurrentTariff!C64","v":1.5558000000000001},{"$f":"CustomerClass!F16","v":"kW"},{"$f":"CHOOSE(MATCH(C17,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38,LoadForecast!$I61)","v":201122},312905.60759999999,-0.6,189205,{"$f":"F39*G39","v":-113523},199382.60759999999]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"CurrentTariff!C85","v":2.0999999999999999E-3},{"$f":"CustomerClass!F17","v":"kWh"},{"$f":"CHOOSE(MATCH(C18,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39,LoadForecast!$I62)","v":220649.1},463.36311000000001,null,null,{"$f":"F40*G40","v":0},463.36311000000001]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"CurrentTariff!C106","v":3.2284999999999999},{"$f":"CustomerClass!F18","v":"kW"},{"$f":"CHOOSE(MATCH(C19,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40,LoadForecast!$I63)","v":292},942.72199999999998,-0.6,null,null,942.72199999999998]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"CurrentTariff!C127","v":6.7744},{"$f":"CustomerClass!F19","v":"kW"},{"$f":"CHOOSE(MATCH(C20,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41,LoadForecast!$I64)","v":3211},21752.598399999999,-0.6,null,{"$f":"F42*G42","v":0},21752.598399999999]
["Total Variable Revenue",null,null,{"$f":"SUM(D37:D42)","v":73149476.489999995},{"$f":"SUM(E37:E42)","v":875118.60733099992},null,{"$f":"SUM(G37:G42)","v":189205},{"$f":"SUM(H37:H42)","v":-113523},{"$f":"SUM(I37:I42)","v":761595.60733099992}]
[]
["Test Year"]
[null,"Test Year Projected Revenue from Existing Fixed Charges"]
["Customer Class Name","Fixed\nRate","Customers\n(Connections)","Fixed Charge Revenue","Variable Revenue","TOTAL","% Fixed\nRevenue","% Variable\nRevenue","% Total\nRevenue"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"CurrentTariff!C21","v":5.99},{"$f":"LoadForecast!I14","v":4950},{"$f":"B48*12*C48","v":355806},{"$f":"I37","v":433260.28650599997},{"$f":"D48+E48","v":789066.28650599997},{"$f":"D48/F48","v":0.45092029159617947},{"$f":"E48/F48","v":0.54907970840382059},{"$f":"F48/$F$54","v":0.58578936051457042}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"CurrentTariff!C42","v":13.84},{"$f":"LoadForecast!I15","v":634},105294.71999999999,105794.02971499998,211088.74971499998,0.49881729908468797,0.50118270091531192,0.15670868952583214]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"CurrentTariff!C63","v":97.35},{"$f":"LoadForecast!I16","v":98},114483.59999999998,199382.60759999999,313866.20759999997,0.36475286994228168,0.63524713005771827,0.23300892229380446]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"CurrentTariff!C84","v":6.39},{"$f":"LoadForecast!I17","v":5},383.4,463.36311000000001,846.76310999999998,0.45278306939942148,0.54721693060057852,6.2862249876450291E-4]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"CurrentTariff!C105","v":1.63},{"$f":"LoadForecast!I18","v":21},410.76,942.72199999999998,1353.482,0.30348390299981826,0.6965160970001818,1.0048019650652671E-3]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"CurrentTariff!C126","v":0.62},{"$f":"LoadForecast!I19","v":1215},9039.5999999999985,21752.598399999999,30792.198399999997,0.29356786685292335,0.70643213314707665,2.2859603201963213E-2]
["Total Fixed Revenue",null,{"$f":"SUM(C48:C53)","v":6923},{"$f":"SUM(D48:D53)","v":585418.07999999996},{"$f":"SUM(E48:E53)","v":761595.60733099992},{"$f":"SUM(F48:F53)","v":1347013.6873309999}]
[]
["Variance Analysis"]
[null,"Bridge Year to Test Year Variance"]
["Customer Class Name",2013,2014,"Variance","% change"]
["Residential",{"$f":"F26","v":795736.66990247951},{"$f":"F48","v":789066.28650599997},{"$f":"C59-B59","v":-6670.383396479534},{"$f":"(C59-B59)/B59","v":-8.3826517600313864E-3}]
["General Service < 50 kW",215337.65659754997,211088.74971499998,{"$f":"C60-B60","v":-4248.9068825499853},{"$f":"(C60-B60)/B60","v":-1.9731369560182756E-2}]
["General Service > 50 to 4999 kW",319343.03520000004,313866.20759999997,{"$f":"C61-B61","v":-5476.8276000000769},-1.715029606507628E-2]
["Unmetered Scattered Load",854.2998,846.76310999999998,{"$f":"C62-B62","v":-7.5366900000000214},-8.8220669137462297E-3]
["Street Lighting",1369.6244999999999,1353.482,{"$f":"C63-B63","v":-16.142499999999927},-1.1786077132819929E-2]
["MicroFit",31019.199999999997,30792.198399999997]
["Total Fixed Revenue",{"$f":"SUM(B59:B64)","v":1363660.4860000294},{"$f":"SUM(C59:C64)","v":1347013.6873309999},{"$f":"SUM(D59:D64)","v":-16419.797069029599},-1.2207436410993238E-2]

{"sheet":"App.2-A_Capital Projects","index":7,"n_rows":165,"n_cols":8,"rows_kept":165,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,"File Number:","EB-2012-0000"]
[null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
[]
[]
[]
[]
["projects",2008,2009,2010,2011,2012,"2013 Bridge Year","2014 Test Year"]
["reporting basis"]
["(1815) 1  reclosers (new) ms#1",20663.96]
["(1815) major transformer ( gasing transformer 55t2)\nmaintenance (degas) ",null,47728.62]
["(1815)  add 1 recloser \nbetterment to 55t1 and 55t2  tap changers externally add inhibitor",null,null,52494.8]
["(1815) replacement of arcing contact on both tap changers",null,null,null,55500]
["(1815) meetering and assure all ct's are not affected by operations.\ndismanttle meetering and assure all ct's are not affected by operations.\ninternal tap changer repairs following recongnision that 55t1 is faulty.  change all auxiliary contacts 55t1 and 55t2\n",null,null,null,null,24890]
["(1815) revamp 110 kv station as per oeb approval eb-2011-0173\n& regular expenditures on 55t1 and 55t2 ",null,null,null,null,null,1547900]
["regular expenditures on the new 55t1 and 55t2 and 55t3 ( on pot) ",null,null,null,null,null,null,25000]
["sub-total",{"$f":"SUM(B15:B19)","v":20663.96},{"$f":"SUM(C15:C19)","v":47728.62},52494.8,55500,{"$f":"SUM(F15:F19)","v":24890},{"$f":"SUM(G15:G21)","v":1547900},{"$f":"SUM(H15:H21)","v":25000}]
[""]
["(1820) new recloser 44kv sub",null,23424.54]
["(1820) add inhibitor to 10mva transformer ",null,null,9059.01]
["(1820) 2 new recloser 44kv sub      ( replacement complete), plus 44kv transformer maintenance and inspection, by-pass tap changer. high gas. change rotten x-arms on incoming and outgoind structures at 44 kv sub\nnew fence",null,null,null,66690.820000000007]
["(1820) stone at sub for lineman safety",null,null,null,null,4632.2700000000004]
["(1820) Expenditures of SUB 44KV recorded upon completion and annual maintenance on SUB 44KV structure.",null,null,null,null,null,800000]
["(1820) Expenditures to obtain a report on the anomalies that caused the high combustible gases of transformer 43t1 of SUB 44KV. Obtain a re-vamp solution and quote and if feasible, repair the transformer in order to reach HHI's goal to have proper transformation capacity and mainly redundancy.",null,null,null,null,null,null,60000]
["sub-total",{"$f":"SUM(B24:B29)","v":0},{"$f":"SUM(C24:C29)","v":23424.54},9059.01,66690.820000000007,4632.2700000000004,800000,60000]
[""]
["(1830) riser pole new subdivision",1064.56]
["(1830) pole replacement & riser pole new subdivision\n",null,24399.13]
["(1830) pole replacement, x-arms and hardware several location following annual inspections\n",null,null,28410.75]
["(1830) pole replacement, x-arms and hardware several location following annual inspections\n",null,null,null,27658.52]
["(1830) pole replacement, x-arms and hardware several location following annual inspections plus line extention on west st. for new customer on hwy 17, plus 44kv feeder between 44kv station and spence st.\n",null,null,null,null,80902.080000000002]
["(1830) replace poles, fixtures\n as per asset management plan\n",null,null,null,null,null,99000]
["(1830) replace poles, fixtures\n as per asset management plan\n",null,null,null,null,null,null,89000]
[""]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B32:B42)","v":1064.56},{"$f":"SUM(C32:C42)","v":24399.13},28410.75,27658.52,{"$f":"SUM(F32:F42)","v":80902.080000000002},99000,89000]
[""]
["(1835) oh conductor (remove copper conductor)",7361.03]
["(1835) oh conductor betterment\nincrease size primary and neutral",null,5117.57]
["(1835) oh conductor betterment\nincrease size primary feeder 43f2 to 336 mcm",null,null,34806.04]
["(1835) oh conductor (cooper) and new in-line switch",null,null,null,3636.3]
["(1835) oh conductor line extention west st. and 44kv feeder betterment",null,null,null,null,69887.63]
["(1835) replace 3/0 o.h. primary \non circuit 43f2 \nwith 336 mcm tulip\ncontinuity of work performed in 2011 and 2012\n",null,null,null,null,null,25000]
["(1835) replace 3/0 o.h. primary on circuit 55f1. part of main st.  pole # 304 to # 332\n with 336 mcm tulip\n",null,null,null,null,null,null,20000]
["sub-total",{"$f":"SUM(B45:B51)","v":7361.03},{"$f":"SUM(C45:C51)","v":5117.57},34806.04,3636.3,69887.63,25000,20000]
[""]
["underground"]
["(1840) conduit (loop system) & (1845) conductor  ( subdivision)",{"$f":"219.86+26378.06","v":26597.920000000002}]
["(1840) conduit  & \n(1845) ug conductor subdivision",null,{"$f":"73.71+10448.85","v":10522.56}]
["(1840) conduit  & \n(1845) ug conductor subdivision east end town &   nelson",null,null,{"$f":"147.42+47660.1","v":47807.519999999997}]
["(1840) conduit  & \n(1845) ug conductor ( single service, no subdivision in 2011) ",null,null,null,585.30999999999995]
["(1840) conduit  & \n(1845) ug conductor ( single service, no subdivision in 2011) "]
["(1840) conduit  & \n(1845) ug conductor ( loop at paul cres.) ",null,null,null,null,4935.66]
["(1840) & ( 1845)subdivision plan submitted for approval in january 2012\nsection on ruppert and jacinthe st\n",null,null,null,null,null,17500]
["(1840) & (1845) subdivision and u.g facilities section on ruppert and jacinthe st.\n\n",null,null,null,null,null,null,18000]
[""]
[""]
["sub-total",{"$f":"SUM(B55:B58)","v":26597.920000000002},{"$f":"SUM(C55:C58)","v":10522.56},47807.519999999997,585.30999999999995,{"$f":"SUM(F55:F64)","v":4935.66},{"$f":"SUM(G55:G64)","v":17500},18000]
[""]
["(1850) line transformers for \nsubdivision and oh services",21908.16]
["(1850) line transformers for \nsubdivision and oh services\nalso re-distribute inventory transformers nto 1850 as per oeb",null,62799.66]
["(1850) line transformers for \nsubdivision ( east end and nelson) and oh services",null,null,24321.22]
["(1850) line transformers 167 kva & equipment",null,null,null,6024.65]
["(1850) line transformers refurbish padmount plus hardware betterment on several  oh transformers ( cut-outs and lightning arresters",null,null,null,null,5619.7]
["(1850) transformers for the proposed subdivision",null,null,null,null,null,28000]
["(1850) transformers for the proposed subdivision\nand ldc needs\n",null,null,null,null,null,null,12500]
["sub-total",{"$f":"SUM(B67:B73)","v":21908.16},{"$f":"SUM(C67:C73)","v":62799.66},24321.22,6024.65,5619.7,28000,12500]
[""]
["(1855) new services ",1600.35]
["(1855) new services ",null,2248.11]
["(1855) new services ",null,null,3574.22]
["(1855) new services ",null,null,null,3350.22]
["(1855) new services ",null,null,null,null,2234.12]
["(1855) new services ",null,null,null,null,null,3000]
["(1855) new services ",null,null,null,null,null,null,3100]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B76:B85)","v":1600.35},{"$f":"SUM(C76:C85)","v":2248.11},3574.22,3350.22,2234.12,3000,3100]
[""]
["(1860) meters ( conventional & \nintervals meters)",1936.44]
["(1860) meters ( conventional & \nintervals meters)",null,22090.5]
["(1860) meters ( metering sub 110kv)",null,null,null,7796.64]
["(1860 & 1860.01) redistribute capital expenses as per oeb guidelines",null,null,null,null,619033.11]
["(1860-01)  smart meters",null,null,null,null,null,3500]
["(1860-01)  smart meters",null,null,null,null,null,null,3500]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B87:B96)","v":1936.44},22090.5,0,7796.64,619033.11,3500,3500]
[""]
["(1908) building and fixtures",0]
["(1908) building and fixtures",null,0]
["(1908) building and fixtures",null,null,0]
["(1908) building and fixtures",null,null,null,0]
["(1908) building and fixtures",null,null,null,null,0]
["(1908) building and fixtures\nbuilding 21 years old\neater infiltration into curtain wall.  corrections required &\nreplace carpets in common area and 2 offices  & \nroof inspection report by garlan canada. \nremove existing caulking, termination bars and detoriated butyl tape na dreplace same. also re-seals the seams with new butyl tape and urethane caulking\n\n",null,null,null,null,null,37500]
["replace last 3 furnaces ( 3 out of 5) ",null,null,null,null,null,null,12500]
["sub-total",{"$f":"SUM(B99:B105)","v":0},{"$f":"SUM(C99:C105)","v":0},0,0,0,37500,12500]
[""]
["(1915) office furniture plus 1 fireproof safe\nass. manager's office",7084.26]
["(1915) office chairs + fireproof safe+ 2 printers  furniture plus 1 fireproof safe\nass. manager's office",null,5016.54]
["(1915) telephone head set (csr) and projector",null,null,2126.1999999999998]
["(1915) new fridge employees kitchen",null,null,null,1130.23]
["(1915) regular office equipement and commercial shredder ",null,null,null,null,null,5700]
["(1915) regular office equipement ",null,null,null,null,null,null,3500]
[""]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B108:B117)","v":7084.26},{"$f":"SUM(C108:C117)","v":5016.54},2126.1999999999998,1130.23,0,5700,3500]
[""]
["(1920) computer -harware\n2 desktop computers ( management)",2222.69]
["(1920) computer -harware\n3 desktop computers (csr)",null,3813.59]
["(1920) computer -harware\n",null,null,3691.2]
["(1920) computer -computer screens +apc smart ( computer protection) and watchgard\n",null,null,null,2103.38]
["(1920) computer - laptop, tablets +  firewall hardware\n",null,null,null,null,2656.32]
["(1920) regular computer equipment and hardware",null,null,null,null,null,3000]
["(1920) regular computer equipment and hardware",null,null,null,null,null,null,3100]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B119:B129)","v":2222.69},3813.59,3691.2,2103.38,2656.32,3000,3100]
[""]
["(1611 formelly 1925) ets. new cis system\n& destop software \n ",63308.11]
["(1611 formelly 1925) destop software \n ",null,753.73]
["(1611 formelly 1925) software  licensing & i.t. for accpac solutions.\nwindows 7 and ms office software and licenses\n ",null,null,14357.63]
["(1611 formelly 1925) ets ecare module and e-billing, plus hansen software to collect phone calls for oeb reporting\n\n ",null,null,null,8639.34]
["(1611 formelly 1925) accpac upgrades and licensing, plus sm capital cost transfer following oeb guidelines\n ",null,null,null,null,44231.5]
["(1611 formelly 1925) yearly upgrades and licensing requirements accpac, hansen (call log software ) &\nweb presentment &   asset management software to support oeb requirement on asset management plan\n",null,null,null,null,null,28000]
["(1611() yearly upgrades and licensing requirements accpac, hansen ( call log software )",null,null,null,null,null,null,17000]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B132:B141)","v":63308.11},{"$f":"SUM(C132:C141)","v":753.73},14357.63,8639.34,44231.5,28000,17000]
[""]
["(1930) transportation  equipment\nnew pickup",20449.8]
[""]
[""]
[""]
[""]
[""]
["sub-total",{"$f":"SUM(B144:B149)","v":20449.8},{"$f":"SUM(C144:C149)","v":0},0,0,0,0,0]
[""]
["(1940) tools, shop equipment",708.84]
["(1940) tools, shop equipment",null,1311.34]
["(1940) tools, shop equipment\ncrimping tools ,  road signs & rubber blankets etc",null,null,6006.67]
["(1940) tools, shop equipment plus ug temporary cable & adapters",null,null,null,5063.2700000000004]
["(1940) tools, shop equipment",null,null,null,null,2967]
["(1940) misc tools for line crew",null,null,null,null,null,3000]
["(1940) misc tools for line crew",null,null,null,null,null,null,3100]
["sub-total",{"$f":"SUM(B152:B158)","v":708.84},{"$f":"SUM(C152:C158)","v":1311.34},6006.67,5063.2700000000004,2967,3000,3100]
[""]
["(1950) powered tool ",null,null,null,null,null,2000]
["(1950) powered tool ",null,null,null,null,null,null,2000]
[null,{"$f":"SUM(B161:B162)","v":0},{"$f":"SUM(C161:C162)","v":0},0,0,0,2000,2000]
[]
[null,{"$f":"SUM(B22,B30,B43,B52,B65,B74,B86,B97,B106,B118,B130,B142,B150,B159,B163)","v":174906.12},{"$f":"SUM(C22,C30,C43,C52,C65,C74,C86,C97,C106,C118,C130,C142,C150,C159,C163)","v":209225.89},226655.26000000004,188178.68,861989.39,2603100,272300]

{"sheet":"App 2-B FixAsset2010-CGAAP","index":8,"n_rows":71,"n_cols":14,"rows_kept":71,"cut":false,"hidden":false,"merged":[[68,1,68,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[62,1,63,13],[65,1,66,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2010]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,113795.64,14357.63,null,{"$f":"E16+F16+G16","v":128153.27},null,-50288.639999999999,-23123.63,null,{"$f":"J16+K16+L16","v":-73412.27},{"$f":"H16+M16","v":54741}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,0,null,{"$f":"E17+F17+G17","v":8588},null,-2608,0,null,{"$f":"J17+K17+L17","v":-2608},{"$f":"H17+M17","v":5980}]
["N/A",1805,"Land",null,10000,null,null,{"$f":"E18+F18+G18","v":10000},null,0,0,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":10000}]
[47,1808,"Buildings",null,null,null,null,{"$f":"E19+F19+G19","v":0},null,null,null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,349916.94,52494.8,null,402411.74,null,-68847.94,-8884.7999999999993,null,-77732.740000000005,324679]
[47,1820,"Distribution Station Equipment <50 kV",null,175800.99,9059.01,null,184860,null,-88860.99,-10597.01,null,-99458,85402]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,322655.88,28410.75,null,351066.63,null,-171008.88,-18315.75,null,-189324.63,161742]
[47,1835,"Overhead Conductors & Devices",null,367500.19,34806.04,null,402306.23,null,-198824.19,-22294.04,null,-221118.23,181187.99999999997]
[47,1840,"Underground Conduit",null,113707.7,147.41999999999999,null,113855.12,null,-54220.7,-5937.42,null,-60158.119999999995,53697]
[47,1845,"Underground Conductors & Devices",null,212731.5,47660.1,null,260391.6,null,-84446.5,-11544.1,null,-95990.6,164401]
[47,1850,"Line Transformers",null,372827.19,24321.22,null,397148.41000000003,null,-170766.19,-16654.22,null,-187420.41,209728.00000000003]
[47,1855,"Services (Overhead & Underground)",null,23261.26,3574.22,null,26835.48,null,-5121.26,-1001.22,null,-6122.4800000000005,20713]
[47,1860,"Meters",null,246912.13,null,null,246912.13,null,-140473.13,-15656,null,-156129.13,90783]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,28299.7,null,null,28299.7,null,0,0,null,0,28299.7]
[47,1908,"Buildings & Fixtures",null,824123.77,null,null,824123.77,null,-169572.77,-16999,null,-186571.77,637552]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,30527.53,2126.1999999999998,null,32653.73,null,-12210.53,-2616.1999999999998,null,-14826.73,17827]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,46427.21,3691.2,null,50118.409999999996,null,-35048.21,-4725.2,null,-39773.409999999996,10345]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",null,205345.8,null,null,205345.8,null,-188729.8,-2556,null,-191285.8,14060]
[8,1935,"Stores Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,13959.53,6006.67,null,19966.2,null,-7829.53,-1352.67,null,-9182.2000000000007,10784]
[8,1945,"Measurement & Testing Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,4363.29,null,null,4363.29,null,-2453.29,-545,null,-2998.29,1365]
[8,1955,"Communications Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,-70173.64,-74299.97,null,-144473.60999999999,null,3636.64,4290.97,null,7927.6100000000006,-136546]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E53)","v":3400570.6099999994},{"$f":"SUM(F16:F53)","v":152355.29000000007},{"$f":"SUM(G16:G53)","v":0},{"$f":"SUM(H16:H53)","v":3552925.9000000008},null,{"$f":"SUM(J16:J53)","v":-1447673.9100000001},{"$f":"SUM(K16:K53)","v":-158511.29000000004},{"$f":"SUM(L16:L53)","v":0},{"$f":"SUM(M16:M53)","v":-1606185.1999999997},{"$f":"SUM(N16:N53)","v":1946740.7}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[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":"L54-L57-L58","v":0}]
[]
["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 FixAsset 2011-CGAAP","index":9,"n_rows":71,"n_cols":14,"rows_kept":71,"cut":false,"hidden":false,"merged":[[68,1,68,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[62,1,63,13],[65,1,66,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2011]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,128153.27,8639.34,null,{"$f":"E16+F16+G16","v":136792.61000000002},null,-73412.27,-23439,null,{"$f":"J16+K16+L16","v":-96851.27},{"$f":"H16+M16","v":39941.340000000011}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,0,null,{"$f":"E17+F17+G17","v":8588},null,-2608,0,null,{"$f":"J17+K17+L17","v":-2608},{"$f":"H17+M17","v":5980}]
["N/A",1805,"Land",null,10000,null,null,{"$f":"E18+F18+G18","v":10000},null,0,0,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":10000}]
[47,1808,"Buildings",null,0,null,null,{"$f":"E19+F19+G19","v":0},null,0,null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[13,1810,"Leasehold Improvements",null,0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,402411.74,55500,null,457911.74,null,-77732.740000000005,-9744,null,-87476.74,370435]
[47,1820,"Distribution Station Equipment <50 kV",null,184860,66690.820000000007,null,251550.82,null,-99458,-11860,null,-111318,140232.82]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,351066.63,27658.52,null,378725.15,null,-189324.63,-18599,null,-207923.63,170801.52000000002]
[47,1835,"Overhead Conductors & Devices",null,402306.23,3636.3,null,405942.52999999997,null,-221118.23,-22027,null,-243145.23,162797.29999999996]
[47,1840,"Underground Conduit",null,113855.12,0,null,113855.12,null,-60158.119999999995,-5942,null,-66100.12,47755]
[47,1845,"Underground Conductors & Devices",null,260391.6,585.30999999999995,null,260976.91,null,-95990.6,-12507,null,-108497.60000000001,152479.31]
[47,1850,"Line Transformers",null,397148.41000000003,6024.65,null,403173.06000000006,null,-187420.41,-15567,null,-202987.41,200185.65000000005]
[47,1855,"Services (Overhead & Underground)",null,26835.48,3350.22,null,30185.7,null,-6122.4800000000005,-1140,null,-7262.4800000000005,22923.22]
[47,1860,"Meters",null,246912.13,7796.64,null,254708.77000000002,null,-156129.13,-15406,null,-171535.13,83173.640000000014]
[47,1860,"Meters (Smart Meters)",null,0,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",null,28299.7,0,null,28299.7,null,0,0,null,0,28299.7]
[47,1908,"Buildings & Fixtures",null,824123.77,0,null,824123.77,null,-186571.77,-16999,null,-203570.77,620553]
[13,1910,"Leasehold Improvements",null,0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,32653.73,1130.23,null,33783.96,null,-14826.73,-2738,null,-17564.73,16219.23]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,50118.409999999996,2103.38,null,52221.789999999994,null,-39773.409999999996,-4392,null,-44165.409999999996,8056.3799999999974]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",null,205345.8,0,null,205345.8,null,-191285.8,-2556,null,-193841.8,11504]
[8,1935,"Stores Equipment",null,0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,19966.2,5063.2700000000004,null,25029.47,null,-9182.2000000000007,-1876,null,-11058.2,13971.27]
[8,1945,"Measurement & Testing Equipment",null,0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",null,4363.29,0,null,4363.29,null,-2998.29,-545,null,-3543.29,820]
[8,1955,"Communications Equipment",null,0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,0,null,null,0,null,0,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",null,-144473.60999999999,0,null,-144473.60999999999,null,7927.6100000000006,5777,null,13704.61,-130768.99999999999]
[null,"etc.",null,null,0,null,null,0,null,0,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E53)","v":3552925.9000000008},{"$f":"SUM(F16:F53)","v":188178.68},{"$f":"SUM(G16:G53)","v":0},{"$f":"SUM(H16:H53)","v":3741104.58},null,{"$f":"SUM(J16:J53)","v":-1606185.1999999997},{"$f":"SUM(K16:K53)","v":-159560},{"$f":"SUM(L16:L53)","v":0},{"$f":"SUM(M16:M53)","v":-1765745.1999999997},{"$f":"SUM(N16:N53)","v":1975359.38}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null," ","Net Depreciation",null,{"$f":"L54-L57-L58","v":0}]
[]
["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 FixAsset 2012-CGAAP","index":10,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",3]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",null,2012]
[]
[null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Smart Meter\nAdditions","Disposals","Closing Balance",null,"Opening Balance","Additions","Smart Meter\nAdditions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,136792.61000000002,{"$f":"2682.5","v":2682.5},41549,null,{"$f":"E16+F16+G16+H16","v":181024.11000000002},null,-96851.27,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L16","v":-28739},-4360.8599999999997,null,{"$f":"K16+L16+M16+N16","v":-129951.13},{"$f":"I16+O16","v":51072.98000000001}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,0,null,null,{"$f":"E17+F17+H17","v":8588},null,-2608,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L17","v":0},null,null,{"$f":"K17+L17+N17","v":-2608},{"$f":"I17+O17","v":5980}]
["N/A",1805,"Land",null,10000,0,null,null,{"$f":"E18+F18+H18","v":10000},null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L18","v":0},null,null,{"$f":"K18+L18+N18","v":0},{"$f":"I18+O18","v":10000}]
[47,1808,"Buildings",null,0,null,null,null,{"$f":"E19+F19+H19","v":0},null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L19","v":0},null,null,{"$f":"K19+L19+N19","v":0},{"$f":"I19+O19","v":0}]
[13,1810,"Leasehold Improvements",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,457911.74,24890,null,null,482801.74,null,-87476.74,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L21","v":-10749},null,null,-98225.74,384576]
[47,1820,"Distribution Station Equipment <50 kV",null,251550.82,4632.2700000000004,null,null,256183.09,null,-111318,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L22","v":-13048},null,null,-124366,131817.09]
[47,1825,"Storage Battery Equipment",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,378725.15,80902.080000000002,null,null,459627.23000000004,null,-207923.63,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L24","v":-20770},null,null,-228693.63,230933.60000000003]
[47,1835,"Overhead Conductors & Devices",null,405942.52999999997,69887.63,null,null,475830.16,null,-243145.23,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L25","v":-22615},null,null,-265760.23,210069.93]
[47,1840,"Underground Conduit",null,113855.12,0,null,null,113855.12,null,-66100.12,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L26","v":-5735},null,null,-71835.12,42020]
[47,1845,"Underground Conductors & Devices",null,260976.91,4935.66,null,null,265912.57,null,-108497.60000000001,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L27","v":-12310},null,null,-120807.6,145104.97]
[47,1850,"Line Transformers",null,403173.06000000006,5619.7,null,null,408792.76000000007,null,-202987.41,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L28","v":-15664},null,null,-218651.41,190141.35000000006]
[47,1855,"Services (Overhead & Underground)",null,30185.7,2234.12,null,null,32419.82,null,-7262.4800000000005,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L29","v":-1252},null,null,-8514.48,23905.34]
[47,1860,"Meters",null,254708.77000000002,134.61000000000001,null,null,254843.38,null,-171535.13,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L30","v":-12753},null,null,-184288.13,70555.25]
[47,1860,"Meters (Smart Meters)",null,0,{"$f":"17081.77","v":17081.77},601816.73,null,{"$f":"E31+F31+G31+H31","v":618898.5},null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L31","v":-40690},-64642.69,null,{"$f":"K31+L31+M31+N31","v":-105332.69},513565.81]
["N/A",1905,"Land",null,28299.7,0,null,null,28299.7,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L32","v":0},null,null,0,28299.7]
[47,1908,"Buildings & Fixtures",null,824123.77,0,null,null,824123.77,null,-203570.77,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L33","v":-16999},null,null,-220569.77,603554]
[13,1910,"Leasehold Improvements",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,33783.96,0,null,null,33783.96,null,-17564.73,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L35","v":-2755},null,null,-20319.73,13464.23]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,52221.789999999994,2656.32,null,null,54878.109999999993,null,-44165.409999999996,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L37","v":-3639},null,null,-47804.409999999996,7073.6999999999971]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L38","v":0},null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L39","v":0},null,null,0,0]
[10,1930,"Transportation Equipment",null,205345.8,0,null,-552,204793.8,null,{"$f":"-193842","v":-193842},{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L40","v":-2556},null,552,-195846,8947.7999999999884]
[8,1935,"Stores Equipment",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L41","v":0},null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,25029.47,{"$f":"794","v":794},2173,null,{"$f":"E42+F42+G42+H42","v":27996.47},null,-11058.2,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L42","v":-2281},-307.3,null,{"$f":"K42+L42+M42+N42","v":-13646.5},14349.970000000001]
[8,1945,"Measurement & Testing Equipment",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L43","v":0},null,null,0,0]
[8,1950,"Power Operated Equipment",null,4363.29,0,null,null,4363.29,null,-3543.29,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L44","v":-545.41},null,null,-4088.7,274.59000000000015]
[8,1955,"Communications Equipment",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L45","v":0},null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L46","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L47","v":0},null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L48","v":0},null,null,0,0]
[47,1980,"System Supervisor Equipment",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L49","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,null,0,null,0,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L50","v":0},null,null,0,0]
[47,1995,"Contributions & Grants",null,-144473.60999999999,-110040.57,null,null,-254514.18,null,13704.61,{"$f":"-'App.2-CF_CGAAP_DepExp_2012'!L51","v":7977.81},null,null,21682.420000000002,-232831.75999999998]
[null,null,null,null,0,null,null,null,0,null,0,null,null,null,{"$f":"K52+L52+N52","v":0},{"$f":"I52+O52","v":0}]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0,null,null,null,null,null,0,0]
[null,"etc.",null,null,null,null,null,0,0,null,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":3741104.58},{"$f":"SUM(F16:F57)","v":106410.09},{"$f":"SUM(G16:G57)","v":645538.73},{"$f":"SUM(H16:H57)","v":-552},{"$f":"SUM(I16:I57)","v":4492501.3999999994},null,{"$f":"SUM(K16:K57)","v":-1765745.3999999997},-205122.6,-69310.850000000006,552,-2039626.8499999996,2452874.5500000003]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,{"$f":"3741105-E58","v":0.41999999992549419},null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"N58-N61-N62","v":552}]
[]
["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 FixAsset 2013-OldCGAAP","index":11,"n_rows":71,"n_cols":14,"rows_kept":71,"cut":false,"hidden":false,"merged":[[68,1,68,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[62,1,63,13],[65,1,66,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - OldCGAAP"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,181024.11000000002,28000,null,{"$f":"E16+F16+G16","v":209024.11000000002},null,-129951.13,-22727,null,{"$f":"J16+K16+L16","v":-152678.13},{"$f":"H16+M16","v":56345.98000000001}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,0,null,{"$f":"E17+F17+G17","v":8588},null,-2608,0,0,{"$f":"J17+K17+L17","v":-2608},{"$f":"H17+M17","v":5980}]
["N/A",1805,"Land",null,10000,0,null,{"$f":"E18+F18+G18","v":10000},null,0,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":10000}]
[47,1808,"Buildings",null,0,null,null,{"$f":"E19+F19+G19","v":0},null,0,null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[13,1810,"Leasehold Improvements",null,0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,482801.74,1547900,null,2030701.74,null,-98225.74,-30409,null,-128634.74,1902067]
[47,1820,"Distribution Station Equipment <50 kV",null,256183.09,800000,null,1056183.0900000001,null,-124366,-26458,null,-150824,905359.09000000008]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,459627.23000000004,99000,null,558627.23,null,-228693.63,-23448,null,-252141.63,306485.59999999998]
[47,1835,"Overhead Conductors & Devices",null,475830.16,25000,null,500830.16,null,-265760.23,-24513,null,-290273.23,210556.93]
[47,1840,"Underground Conduit",null,113855.12,500,null,114355.12,null,-71835.12,-5505,null,-77340.12,37015]
[47,1845,"Underground Conductors & Devices",null,265912.57,17000,null,282912.57,null,-120807.6,-12382,null,-133189.6,149722.97]
[47,1850,"Line Transformers",null,408792.76000000007,28000,-1548,435244.76000000007,null,-218651.41,-16016,1548,-233119.41,202125.35000000006]
[47,1855,"Services (Overhead & Underground)",null,32419.82,3000,null,35419.82,null,-8514.48,-1356,null,-9870.48,25549.34]
[47,1860,"Meters",null,254843.38,null,null,254843.38,null,-184288.13,-9054,null,-193342.13,61501.25]
[47,1860,"Meters (Smart Meters)",null,618898.5,3500,null,622398.5,null,-105332.69,-41377,null,-146709.69,475688.81]
["N/A",1905,"Land",null,28299.7,0,null,28299.7,null,0,null,null,0,28299.7]
[47,1908,"Buildings & Fixtures",null,824123.77,37500,null,861623.77,null,-220569,-17374,null,-237943,623680.77]
[13,1910,"Leasehold Improvements",null,0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,33783.96,5700,null,39483.96,null,-20319.73,-3040,null,-23359.73,16124.23]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,54878.109999999993,3000,null,57878.109999999993,null,-47804.409999999996,-2974,null,-50778.409999999996,7099.6999999999971]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",null,204793.8,0,null,204793.8,null,-195846,-2556,null,-198402,6391.7999999999884]
[8,1935,"Stores Equipment",null,0,null,null,0,null,0,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,27996.47,3000,null,30996.47,null,-13646.5,-2443,null,-16089.5,14906.970000000001]
[8,1945,"Measurement & Testing Equipment",null,0,null,null,0,null,0,null,null,0,0]
[8,1950,"Power Operated Equipment",null,4363.29,2000,null,6363.29,null,-4088.7,-400,null,-4488.7,1874.5900000000001]
[8,1955,"Communications Equipment",null,0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,0,null,null,0,null,0,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",null,-254514,-20113,null,-274627,null,21682,10581.81,null,32263.809999999998,-242363.19]
[null,"etc.",null,null,0,null,null,0,null,0,null,null,0,0]
[null,null,"Burdens ",null,null,5000]
[null,null,"Total",null,{"$f":"SUM(E16:E53)","v":4492501.5799999991},{"$f":"SUM(F16:F53)","v":2587987},{"$f":"SUM(G16:G53)","v":-1548},{"$f":"SUM(H16:H53)","v":7073940.580000001},null,{"$f":"SUM(J16:J53)","v":-2039626.4999999995},{"$f":"SUM(K16:K53)","v":-231450.19},{"$f":"SUM(L16:L53)","v":1548},{"$f":"SUM(M16:M53)","v":-2269528.69},{"$f":"SUM(N16:N53)","v":4804411.8900000006}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null," ","Net Depreciation",null,{"$f":"L54-L57-L58","v":1548}]
[]
["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 FixAsset 2013-NewCGAAP","index":12,"n_rows":77,"n_cols":14,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,1,74,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[68,1,69,13],[71,1,72,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",4]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - New CGAAP"]
[]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,181024.11000000002,28000,0,{"$f":"E16+F16+G16","v":209024.11000000002},null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O16","v":-129951.13},-22727,null,{"$f":"J16+K16+L16","v":-152678.13},{"$f":"H16+M16","v":56345.98000000001}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,0,0,{"$f":"E17+F17+G17","v":8588},null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O17","v":-2608},0,null,{"$f":"J17+K17+L17","v":-2608},{"$f":"H17+M17","v":5980}]
["N/A",1805,"Land",null,10000,0,0,{"$f":"E18+F18+G18","v":10000},null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O18","v":0},null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":10000}]
[47,1808,"Buildings",null,0,null,0,{"$f":"E19+F19+G19","v":0},null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O19","v":0},null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[13,1810,"Leasehold Improvements",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O20","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,482801.74,1547900,0,2030701.74,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O21","v":-98225.74},-27030,null,-125255.74,1905446]
[47,1820,"Distribution Station Equipment <50 kV",null,256183.09,800000,0,1056183.0900000001,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O22","v":-124366},-17639,null,-142005,914178.09000000008]
[47,1825,"Storage Battery Equipment",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O23","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,459627.23000000004,99000,0,558627.23,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O24","v":-228693.63},-13447,null,-242140.63,316486.59999999998]
[47,1835,"Overhead Conductors & Devices",null,475830.16,25000,0,500830.16,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O25","v":-265760.23},-10212,null,-275972.23,224857.93]
[47,1840,"Underground Conduit",null,113855.12,500,0,114355.12,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O26","v":-71835.12},-2756,null,-74591.12,39764]
[47,1845,"Underground Conductors & Devices",null,265912.57,17000,0,282912.57,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O27","v":-120807.6},-10321,null,-131128.6,151783.97]
[47,1850,"Line Transformers",null,408792.76000000007,28000,-1548,435244.76000000007,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O28","v":-218651.41},-10012,1548,-227115.41,208129.35000000006]
[47,1855,"Services (Overhead & Underground)",null,32419.82,3000,0,35419.82,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O29","v":-8514.48},-1130,null,-9644.48,25775.34]
[47,1860,"Meters",null,254843.38,null,0,254843.38,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O30","v":-184288.13},-9055,null,-193343.13,61500.25]
[47,1860,"Meters (Smart Meters)",null,618898.5,3500,0,622398.5,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O31","v":-105332.69},-41377,null,-146709.69,475688.81]
["N/A",1905,"Land",null,28299.7,0,0,28299.7,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O32","v":0},null,null,0,28299.7]
[47,1908,"Buildings & Fixtures  -  BUILDING ROOF",null,165167,18040,0,183207,null,-44363,-6968,null,-51331,131876]
[47,1908,"Buildings & Fixtures  -  INTERIOR FIXTURES",null,246040.77,19460,0,265500.77,null,-65297.77,-17053,null,-82350.76999999999,183150.00000000003]
[47,1908,"Buildings & Fixtures  -  STRUCTURE",null,412916,0,0,412916,null,-110908,-8258,null,-119166,293750]
[13,1910,"Leasehold Improvements",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O34","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,33783.96,5700,0,39483.96,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O35","v":-20319.73},-3041,null,-23360.73,16123.23]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O36","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,54878.109999999993,3000,0,57878.109999999993,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O37","v":-47804.409999999996},-2974,null,-50778.409999999996,7099.6999999999971]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O38","v":0},null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O39","v":0},null,null,0,0]
[10,1930,"Transportation Equipment",null,204793.8,0,0,204793.8,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O40","v":-195846},-2556,null,-198402,6391.7999999999884]
[8,1935,"Stores Equipment",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O41","v":0},null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,27996.47,3000,0,30996.47,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O42","v":-13646.5},-2443,null,-16089.5,14906.970000000001]
[8,1945,"Measurement & Testing Equipment",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O43","v":0},null,null,0,0]
[8,1950,"Power Operated Equipment",null,4363.29,2000,0,6363.29,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O44","v":-4088.7},-400,null,-4488.7,1874.5900000000001]
[8,1955,"Communications Equipment",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O45","v":0},null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O46","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O47","v":0},null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O48","v":0},null,null,0,0]
[47,1980,"System Supervisor Equipment",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O49","v":0},null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,0,0,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!O50","v":0},null,null,0,0]
[47,1995,"Contributions & Grants - ACCT 1830",null,-77570.38,0,0,-77570.38,null,2509.38,1724,null,4233.38,-73337]
[47,1995,"Contributions & Grants - ACCT 1835",null,-49660.65,0,0,-49660.65,null,2189.65,828,null,{"$f":"J54+K54+L54","v":3017.65},{"$f":"H54+M54","v":-46643}]
[47,1995,"Contributions & Grants - ACCT 1840",null,-219.86,0,0,-219.86,null,39.86,4,null,43.86,-176]
[47,1995,"Contributions & Grants - ACCT 1845",null,-80350.460000000006,-7643,0,-87993.46,null,10441.700000000001,2805,null,13246.7,-74746.760000000009]
[47,1995,"Contributions & Grants - ACCT 1850",null,-46712.83,-12470,0,-59182.83,null,6501.83,1324,null,7825.83,-51357]
[null,"etc.",null,null,null,null,0,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E59)","v":4492501.3999999985},{"$f":"SUM(F16:F59)","v":2582987},{"$f":"SUM(G16:G59)","v":-1548},{"$f":"SUM(H16:H59)","v":7073940.4000000004},null,{"$f":"SUM(J16:J59)","v":-2039625.8499999996},{"$f":"SUM(K16:K59)","v":-202714},{"$f":"SUM(L16:L59)","v":1548},{"$f":"SUM(M16:M59)","v":-2240791.8499999996},{"$f":"SUM(N16:N59)","v":4833148.5500000007}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[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":"L60-L63-L64","v":1548}]
[]
["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_FixAsset 2013-MIFRS","index":13,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":true,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2014]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,null,null,null,{"$f":"E18+F18+G18","v":0},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":0}]
[47,1808,"Buildings",null,null,null,null,{"$f":"E19+F19+G19","v":0},null,null,null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",null,null,null,null,0,null,null,null,null,0,0]
[47,1840,"Underground Conduit",null,null,null,null,0,null,null,null,null,0,0]
[47,1845,"Underground Conductors & Devices",null,null,null,null,0,null,null,null,null,0,0]
[47,1850,"Line Transformers",null,null,null,null,0,null,null,null,null,0,0]
[47,1855,"Services (Overhead & Underground)",null,null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters",null,null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,null,null,null,0,null,null,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1935,"Stores Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1945,"Measurement & Testing Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,null,null,null,0,null,null,null,null,0,0]
[]
[]
[]
[]
[null,"etc.",null,null,null,null,null,0,null,null,null,null,0,0]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":0},{"$f":"SUM(F16:F57)","v":0},{"$f":"SUM(G16:G57)","v":0},{"$f":"SUM(H16:H57)","v":0},null,{"$f":"SUM(J16:J57)","v":0},{"$f":"SUM(K16:K57)","v":0},{"$f":"SUM(L16:L57)","v":0},{"$f":"SUM(M16:M57)","v":0},{"$f":"SUM(N16:N57)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[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":"L58-L61-L62","v":0}]
[]
["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_FixAsset 2014-OldCGAAP","index":14,"n_rows":87,"n_cols":18,"rows_kept":87,"cut":false,"hidden":false,"merged":[[74,1,74,13],[8,0,8,13],[9,0,9,13],[13,4,13,7],[13,15,13,16],[68,1,69,13],[71,1,72,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[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:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[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:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - OldCGAAP"]
[]
[null,null,null,null,null,"Year ",2014]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,"Input to Cost Allocation Model"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,"AVGGrossCloBal","AVG AccDep"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,209024.11000000002,17000,null,{"$f":"E16+F16+G16","v":226024.11000000002},null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M16","v":-152678.13},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J16 *-1","v":-20822.000000000004},null,{"$f":"J16+K16+L16","v":-173500.13},{"$f":"H16+M16","v":52523.98000000001},null,{"$f":"AVERAGE(H16,'[5]App 2-B FixAsset 2013-NewCGAAP'!H16)","v":217524.11000000002},{"$f":"AVERAGE(M16,'[5]App 2-B FixAsset 2013-NewCGAAP'!M16)","v":-163089.13}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,null,null,{"$f":"E17+F17+G17","v":8588},null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M17","v":-2608},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J17 *-1","v":0},null,{"$f":"J17+K17+L17","v":-2608},{"$f":"H17+M17","v":5980},null,{"$f":"AVERAGE(H17,'[5]App 2-B FixAsset 2013-NewCGAAP'!H17)","v":8588},{"$f":"AVERAGE(M17,'[5]App 2-B FixAsset 2013-NewCGAAP'!M17)","v":-2608}]
["N/A",1805,"Land",null,10000,null,null,{"$f":"E18+F18+G18","v":10000},null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M18","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J18 *-1","v":0},null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":10000},null,{"$f":"AVERAGE(H18,'[5]App 2-B FixAsset 2013-NewCGAAP'!H18)","v":10000},{"$f":"AVERAGE(M18,'[5]App 2-B FixAsset 2013-NewCGAAP'!M18)","v":0}]
[47,1808,"Buildings",null,0,null,null,{"$f":"E19+F19+G19","v":0},null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M19","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J19 *-1","v":0},null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0},null,{"$f":"AVERAGE(H19,'[5]App 2-B FixAsset 2013-NewCGAAP'!H19)","v":0},{"$f":"AVERAGE(M19,'[5]App 2-B FixAsset 2013-NewCGAAP'!M19)","v":0}]
[13,1810,"Leasehold Improvements",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M20","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J20 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H20,'[5]App 2-B FixAsset 2013-NewCGAAP'!H20)","v":0},{"$f":"AVERAGE(M20,'[5]App 2-B FixAsset 2013-NewCGAAP'!M20)","v":0}]
[47,1815,"Transformer Station Equipment >50 kV",null,2030701.74,25000,null,2055701.74,null,-128635,{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J21 *-1","v":-50070.375},null,-178705.375,1876996.365,null,{"$f":"AVERAGE(H21,'[5]App 2-B FixAsset 2013-NewCGAAP'!H21)","v":2043201.74},{"$f":"AVERAGE(M21,'[5]App 2-B FixAsset 2013-NewCGAAP'!M21)","v":-151980.5575}]
[47,1820,"Distribution Station Equipment <50 kV",null,1056183,60000,null,1116183,null,-150824,{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J22 *-1","v":-40792.5},null,-191616.5,924566.5,null,{"$f":"AVERAGE(H22,'[5]App 2-B FixAsset 2013-NewCGAAP'!H22)","v":1086183.0449999999},{"$f":"AVERAGE(M22,'[5]App 2-B FixAsset 2013-NewCGAAP'!M22)","v":-166810.75}]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M23","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J23 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H23,'[5]App 2-B FixAsset 2013-NewCGAAP'!H23)","v":0},{"$f":"AVERAGE(M23,'[5]App 2-B FixAsset 2013-NewCGAAP'!M23)","v":0}]
[47,1830,"Poles, Towers & Fixtures",null,558627.23,89000,null,647627.23,null,-252142,-22109,null,-274251,373376.23,null,{"$f":"AVERAGE(H24,'[5]App 2-B FixAsset 2013-NewCGAAP'!H24)","v":603127.23},{"$f":"AVERAGE(M24,'[5]App 2-B FixAsset 2013-NewCGAAP'!M24)","v":-258195.815}]
[47,1835,"Overhead Conductors & Devices",null,500830.16,20000,null,520830.16,null,-290273,-22981,null,-313254,207576.15999999997,null,{"$f":"AVERAGE(H25,'[5]App 2-B FixAsset 2013-NewCGAAP'!H25)","v":510830.16},{"$f":"AVERAGE(M25,'[5]App 2-B FixAsset 2013-NewCGAAP'!M25)","v":-294613.11499999999}]
[47,1840,"Underground Conduit",null,114355.12,500,null,114855.12,null,-77340,-5468,null,-82808,32047.119999999995,null,{"$f":"AVERAGE(H26,'[5]App 2-B FixAsset 2013-NewCGAAP'!H26)","v":114605.12},{"$f":"AVERAGE(M26,'[5]App 2-B FixAsset 2013-NewCGAAP'!M26)","v":-78699.56}]
[47,1845,"Underground Conductors & Devices",null,282912.57,17500,null,300412.57,null,-133190,-12983,null,-146173,154239.57,null,{"$f":"AVERAGE(H27,'[5]App 2-B FixAsset 2013-NewCGAAP'!H27)","v":291662.57},{"$f":"AVERAGE(M27,'[5]App 2-B FixAsset 2013-NewCGAAP'!M27)","v":-138650.79999999999}]
[47,1850,"Line Transformers",null,435244.76000000007,12500,null,447744.76000000007,null,-233119,-15778,null,-248897,198847.76000000007,null,{"$f":"AVERAGE(H28,'[5]App 2-B FixAsset 2013-NewCGAAP'!H28)","v":441494.76000000007},{"$f":"AVERAGE(M28,'[5]App 2-B FixAsset 2013-NewCGAAP'!M28)","v":-238006.20500000002}]
[47,1855,"Services (Overhead & Underground)",null,35419.82,3100,null,38519.82,null,-9870,{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J29 *-1","v":-1478.7927999999999},null,-11348.792799999999,27171.0272,null,{"$f":"AVERAGE(H29,'[5]App 2-B FixAsset 2013-NewCGAAP'!H29)","v":36969.82},{"$f":"AVERAGE(M29,'[5]App 2-B FixAsset 2013-NewCGAAP'!M29)","v":-10496.636399999999}]
[47,1860,"Meters",null,254843.38,0,-246912.13,7931.25,null,-193342,-317,192554.13,-1104.8699999999953,6826.3800000000047,null,{"$f":"AVERAGE(H30,'[5]App 2-B FixAsset 2013-NewCGAAP'!H30)","v":131387.315},{"$f":"AVERAGE(M30,'[5]App 2-B FixAsset 2013-NewCGAAP'!M30)","v":-97224}]
[47,1860,"Meters (Smart Meters)",null,622398.5,3500,null,625898.5,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M31","v":-146709.69},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J31 *-1","v":-41609.9},null,-188319.59,437578.91000000003,null,{"$f":"AVERAGE(H31,'[5]App 2-B FixAsset 2013-NewCGAAP'!H31)","v":624148.5},{"$f":"AVERAGE(M31,'[5]App 2-B FixAsset 2013-NewCGAAP'!M31)","v":-167514.64000000001}]
["N/A",1905,"Land",null,28299.7,null,null,28299.7,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M32","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J32 *-1","v":0},null,0,28299.7,null,{"$f":"AVERAGE(H32,'[5]App 2-B FixAsset 2013-NewCGAAP'!H32)","v":28299.7},{"$f":"AVERAGE(M32,'[5]App 2-B FixAsset 2013-NewCGAAP'!M32)","v":0}]
[47,1908,"Buildings & Fixtures ",null,861624,12500,null,874124,null,-237943,-17874,null,-255817,618307,null,{"$f":"AVERAGE(H33,'[5]App 2-B FixAsset 2013-NewCGAAP'!H33)","v":528665.5},{"$f":"AVERAGE(M33,'[5]App 2-B FixAsset 2013-NewCGAAP'!M33)","v":-153574}]
[47,1908,null,null,null,null,null,0,null,null,null,null,0,0,null,{"$f":"AVERAGE(H34,'[5]App 2-B FixAsset 2013-NewCGAAP'!H34)","v":132750.38500000001},{"$f":"AVERAGE(M34,'[5]App 2-B FixAsset 2013-NewCGAAP'!M34)","v":-41175.384999999995}]
[47,1908,null,null,null,null,null,0,null,null,null,null,0,0,null,{"$f":"AVERAGE(H35,'[5]App 2-B FixAsset 2013-NewCGAAP'!H35)","v":206458},{"$f":"AVERAGE(M35,'[5]App 2-B FixAsset 2013-NewCGAAP'!M35)","v":-59583}]
[13,1910,"Leasehold Improvements",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M36","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J36 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H36,'[5]App 2-B FixAsset 2013-NewCGAAP'!H36)","v":0},{"$f":"AVERAGE(M36,'[5]App 2-B FixAsset 2013-NewCGAAP'!M36)","v":0}]
[8,1915,"Office Furniture & Equipment (10 years)",null,39483.96,3500,null,42983.96,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M37","v":-23360.73},-3129,null,-26489.73,16494.23,null,{"$f":"AVERAGE(H37,'[5]App 2-B FixAsset 2013-NewCGAAP'!H37)","v":41233.96},{"$f":"AVERAGE(M37,'[5]App 2-B FixAsset 2013-NewCGAAP'!M37)","v":-24925.23}]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M38","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J38 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H38,'[5]App 2-B FixAsset 2013-NewCGAAP'!H38)","v":0},{"$f":"AVERAGE(M38,'[5]App 2-B FixAsset 2013-NewCGAAP'!M38)","v":0}]
[10,1920,"Computer Equipment - Hardware",null,57878.109999999993,3100,null,60978.109999999993,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M39","v":-50778.409999999996},-2981,null,-53759.409999999996,7218.6999999999971,null,{"$f":"AVERAGE(H39,'[5]App 2-B FixAsset 2013-NewCGAAP'!H39)","v":59428.109999999993},{"$f":"AVERAGE(M39,'[5]App 2-B FixAsset 2013-NewCGAAP'!M39)","v":-52268.909999999996}]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M40","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J40 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H40,'[5]App 2-B FixAsset 2013-NewCGAAP'!H40)","v":0},{"$f":"AVERAGE(M40,'[5]App 2-B FixAsset 2013-NewCGAAP'!M40)","v":0}]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M41","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J41 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H41,'[5]App 2-B FixAsset 2013-NewCGAAP'!H41)","v":0},{"$f":"AVERAGE(M41,'[5]App 2-B FixAsset 2013-NewCGAAP'!M41)","v":0}]
[10,1930,"Transportation Equipment",null,204793.8,null,null,204793.8,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M42","v":-198402},-2556,null,-200958,3835.7999999999884,null,{"$f":"AVERAGE(H42,'[5]App 2-B FixAsset 2013-NewCGAAP'!H42)","v":204793.8},{"$f":"AVERAGE(M42,'[5]App 2-B FixAsset 2013-NewCGAAP'!M42)","v":-199680}]
[8,1935,"Stores Equipment",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M43","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J43 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H43,'[5]App 2-B FixAsset 2013-NewCGAAP'!H43)","v":0},{"$f":"AVERAGE(M43,'[5]App 2-B FixAsset 2013-NewCGAAP'!M43)","v":0}]
[8,1940,"Tools, Shop & Garage Equipment",null,30996.47,3100,null,34096.47,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M44","v":-16089.5},-2576,null,-18665.5,15430.970000000001,null,{"$f":"AVERAGE(H44,'[5]App 2-B FixAsset 2013-NewCGAAP'!H44)","v":32546.47},{"$f":"AVERAGE(M44,'[5]App 2-B FixAsset 2013-NewCGAAP'!M44)","v":-17377.5}]
[8,1945,"Measurement & Testing Equipment",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M45","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J45 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H45,'[5]App 2-B FixAsset 2013-NewCGAAP'!H45)","v":0},{"$f":"AVERAGE(M45,'[5]App 2-B FixAsset 2013-NewCGAAP'!M45)","v":0}]
[8,1950,"Power Operated Equipment",null,6363.29,2000,null,8363.2900000000009,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M46","v":-4488.7},-375,null,-4863.7,3499.5900000000011,null,{"$f":"AVERAGE(H46,'[5]App 2-B FixAsset 2013-NewCGAAP'!H46)","v":7363.2900000000009},{"$f":"AVERAGE(M46,'[5]App 2-B FixAsset 2013-NewCGAAP'!M46)","v":-4676.2},{"$f":"SUM(Q16:Q46)","v":-2321149.4339000001}]
[8,1955,"Communications Equipment",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M47","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J47 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H47,'[5]App 2-B FixAsset 2013-NewCGAAP'!H47)","v":0},{"$f":"AVERAGE(M47,'[5]App 2-B FixAsset 2013-NewCGAAP'!M47)","v":0}]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M48","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J48 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H48,'[5]App 2-B FixAsset 2013-NewCGAAP'!H48)","v":0},{"$f":"AVERAGE(M48,'[5]App 2-B FixAsset 2013-NewCGAAP'!M48)","v":0}]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M49","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J49 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H49,'[5]App 2-B FixAsset 2013-NewCGAAP'!H49)","v":0},{"$f":"AVERAGE(M49,'[5]App 2-B FixAsset 2013-NewCGAAP'!M49)","v":0}]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M50","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J50 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H50,'[5]App 2-B FixAsset 2013-NewCGAAP'!H50)","v":0},{"$f":"AVERAGE(M50,'[5]App 2-B FixAsset 2013-NewCGAAP'!M50)","v":0}]
[47,1980,"System Supervisor Equipment",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M51","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J51 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H51,'[5]App 2-B FixAsset 2013-NewCGAAP'!H51)","v":0},{"$f":"AVERAGE(M51,'[5]App 2-B FixAsset 2013-NewCGAAP'!M51)","v":0}]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,{"$f":"'[5]App 2-B FixAsset 2013-NewCGAAP'!M52","v":0},{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J52 *-1","v":0},null,0,0,null,{"$f":"AVERAGE(H52,'[5]App 2-B FixAsset 2013-NewCGAAP'!H52)","v":0},{"$f":"AVERAGE(M52,'[5]App 2-B FixAsset 2013-NewCGAAP'!M52)","v":0}]
[47,1995,"Contributions & Grants - ACCT 1830",null,-77570.38,0,null,-77570.38,null,5612.79,3103.41,null,8716.2000000000007,-68854.180000000008,null,{"$f":"AVERAGE(H53,'[5]App 2-B FixAsset 2013-NewCGAAP'!H53)","v":-77570.38},{"$f":"AVERAGE(M53,'[5]App 2-B FixAsset 2013-NewCGAAP'!M53)","v":6474.7900000000009}]
[47,1995,"Contributions & Grants - ACCT 1835",null,-49660.65,0,null,-49660.65,null,4175.6499999999996,1986,null,{"$f":"J54+K54+L54","v":6161.65},{"$f":"H54+M54","v":-43499},null,{"$f":"AVERAGE(H54,'[5]App 2-B FixAsset 2013-NewCGAAP'!H54)","v":-49660.65},{"$f":"AVERAGE(M54,'[5]App 2-B FixAsset 2013-NewCGAAP'!M54)","v":4589.6499999999996}]
[47,1995,"Contributions & Grants - ACCT 1840",null,-219.86,0,null,-219.86,null,48.86,9,null,{"$f":"J55+K55+L55","v":57.86},{"$f":"H55+M55","v":-162},null,{"$f":"AVERAGE(H55,'[5]App 2-B FixAsset 2013-NewCGAAP'!H55)","v":-219.86},{"$f":"AVERAGE(M55,'[5]App 2-B FixAsset 2013-NewCGAAP'!M55)","v":50.86}]
[47,1995,"Contributions & Grants - ACCT 1845",null,-87993.46,-10431,null,-98424.46,null,13808.1,3728.4,null,{"$f":"J56+K56+L56","v":17536.5},{"$f":"H56+M56","v":-80887.960000000006},null,{"$f":"AVERAGE(H56,'[5]App 2-B FixAsset 2013-NewCGAAP'!H56)","v":-89387.46},{"$f":"AVERAGE(M56,'[5]App 2-B FixAsset 2013-NewCGAAP'!M56)","v":15328.1}]
[47,1995,"Contributions & Grants - ACCT 1850",null,-59182.83,-17019,null,-76201.83,null,8618.83,2707,null,{"$f":"J57+K57+L57","v":11325.83},{"$f":"H57+M57","v":-64876},null,{"$f":"AVERAGE(H57,'[5]App 2-B FixAsset 2013-NewCGAAP'!H57)","v":-61457.33},{"$f":"AVERAGE(M57,'[5]App 2-B FixAsset 2013-NewCGAAP'!M57)","v":9497.83}]
[null,null,null,null,0,null,null,null,null,0,{"$f":"'[5]App.2-CF_OldCGAAP_DepExp_2014'!J58","v":0},null,null,null,null,{"$f":"AVERAGE(H58,'[5]App 2-B FixAsset 2013-NewCGAAP'!H58)","v":0},{"$f":"AVERAGE(M58,'[5]App 2-B FixAsset 2013-NewCGAAP'!M58)","v":0}]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E59)","v":7073940.54},{"$f":"SUM(F16:F59)","v":244850},{"$f":"SUM(G16:G59)","v":-246912.13},{"$f":"SUM(H16:H59)","v":7071878.4100000001},null,{"$f":"SUM(J16:J59)","v":-2269528.9300000002},{"$f":"SUM(K16:K59)","v":-252366.75779999996},{"$f":"SUM(L16:L59)","v":192554.13},{"$f":"SUM(M16:M59)","v":-2329341.5578000001},{"$f":"SUM(N16:N59)","v":4742536.8522000005},null,{"$f":"SUM(P16:P59)","v":7082965.9050000003},{"$f":"SUM(Q16:Q59)","v":-2285208.2039000001}]
[null,null,null,null,null,null,null,{"$f":"AVERAGE(H60,E60)","v":7072909.4749999996},null,null,{"$f":"AVERAGE(K60,'[5]App 2-B FixAsset 2013-NewCGAAP'!K60)","v":-227681.87889999998},null,{"$f":"AVERAGE(M60,J60)","v":-2299435.2439000001}]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L60-L63-L64","v":192554.13}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]
[]
[]
[null,null,{"$f":"+G30+L30","v":-54358},"Record in 1555 and recuperate through a separate rider"]
[null,null,null,"or"]
[null,null,null,"Record record $254,843.38 and affect rate base"]
[]
[null,null,1555,61500]
[null,null,1860,null,254843.38]
[null,null,2105,193343.13]
[null,null,null,{"$f":"SUM(D84:D86)","v":254843.13},{"$f":"SUM(E84:E86)","v":254843.38}]

{"sheet":"App.2-B_FixAsset 2014-NewCGAAP","index":15,"n_rows":87,"n_cols":18,"rows_kept":87,"cut":false,"hidden":false,"merged":[[13,15,13,16],[9,0,9,13],[8,0,8,13],[68,1,69,13],[74,1,74,13],[13,4,13,7],[71,1,72,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",5]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule - NewCGAAP"]
[]
[null,null,null,null,null,"Year ",2014]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,"Input to Cost Allocation Model"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,"AVGGrossCloBal","AVG AccDep"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,209024.11000000002,17000,null,{"$f":"E16+F16+G16","v":226024.11000000002},null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M16","v":-152678.13},-20822,null,{"$f":"J16+K16+L16","v":-173500.13},{"$f":"H16+M16","v":52523.98000000001},null,{"$f":"AVERAGE(H16,'App 2-B FixAsset 2013-NewCGAAP'!H16)","v":217524.11000000002},{"$f":"AVERAGE(M16,'App 2-B FixAsset 2013-NewCGAAP'!M16)","v":-163089.13}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,8588,null,null,{"$f":"E17+F17+G17","v":8588},null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M17","v":-2608},null,null,{"$f":"J17+K17+L17","v":-2608},{"$f":"H17+M17","v":5980},null,{"$f":"AVERAGE(H17,'App 2-B FixAsset 2013-NewCGAAP'!H17)","v":8588},{"$f":"AVERAGE(M17,'App 2-B FixAsset 2013-NewCGAAP'!M17)","v":-2608}]
["N/A",1805,"Land",null,10000,null,null,{"$f":"E18+F18+G18","v":10000},null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M18","v":0},null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":10000},null,{"$f":"AVERAGE(H18,'App 2-B FixAsset 2013-NewCGAAP'!H18)","v":10000},{"$f":"AVERAGE(M18,'App 2-B FixAsset 2013-NewCGAAP'!M18)","v":0}]
[47,1808,"Buildings",null,0,null,null,{"$f":"E19+F19+G19","v":0},null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M19","v":0},null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0},null,{"$f":"AVERAGE(H19,'App 2-B FixAsset 2013-NewCGAAP'!H19)","v":0},{"$f":"AVERAGE(M19,'App 2-B FixAsset 2013-NewCGAAP'!M19)","v":0}]
[13,1810,"Leasehold Improvements",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M20","v":0},null,null,0,0,null,{"$f":"AVERAGE(H20,'App 2-B FixAsset 2013-NewCGAAP'!H20)","v":0},{"$f":"AVERAGE(M20,'App 2-B FixAsset 2013-NewCGAAP'!M20)","v":0}]
[47,1815,"Transformer Station Equipment >50 kV",null,2030701.74,25000,null,2055701.74,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M21","v":-125255.74},-44507,null,-169762.74,1885939,null,{"$f":"AVERAGE(H21,'App 2-B FixAsset 2013-NewCGAAP'!H21)","v":2043201.74},{"$f":"AVERAGE(M21,'App 2-B FixAsset 2013-NewCGAAP'!M21)","v":-147509.24}]
[47,1820,"Distribution Station Equipment <50 kV",null,1056183,60000,null,1116183,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M22","v":-142005},-27195,null,-169200,946983,null,{"$f":"AVERAGE(H22,'App 2-B FixAsset 2013-NewCGAAP'!H22)","v":1086183.0449999999},{"$f":"AVERAGE(M22,'App 2-B FixAsset 2013-NewCGAAP'!M22)","v":-155602.5}]
[47,1825,"Storage Battery Equipment",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M23","v":0},null,null,0,0,null,{"$f":"AVERAGE(H23,'App 2-B FixAsset 2013-NewCGAAP'!H23)","v":0},{"$f":"AVERAGE(M23,'App 2-B FixAsset 2013-NewCGAAP'!M23)","v":0}]
[47,1830,"Poles, Towers & Fixtures",null,558627.23,89000,null,647627.23,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M24","v":-242140.63},-14131,null,-256271.63,391355.6,null,{"$f":"AVERAGE(H24,'App 2-B FixAsset 2013-NewCGAAP'!H24)","v":603127.23},{"$f":"AVERAGE(M24,'App 2-B FixAsset 2013-NewCGAAP'!M24)","v":-249206.13}]
[47,1835,"Overhead Conductors & Devices",null,500830.16,20000,null,520830.16,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M25","v":-275972.23},-10588,null,-286560.23,234269.93,null,{"$f":"AVERAGE(H25,'App 2-B FixAsset 2013-NewCGAAP'!H25)","v":510830.16},{"$f":"AVERAGE(M25,'App 2-B FixAsset 2013-NewCGAAP'!M25)","v":-281266.23}]
[47,1840,"Underground Conduit",null,114355.12,500,null,114855.12,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M26","v":-74591.12},-2763,null,-77354.12,37501,null,{"$f":"AVERAGE(H26,'App 2-B FixAsset 2013-NewCGAAP'!H26)","v":114605.12},{"$f":"AVERAGE(M26,'App 2-B FixAsset 2013-NewCGAAP'!M26)","v":-75972.62}]
[47,1845,"Underground Conductors & Devices",null,282912.57,17500,null,300412.57,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M27","v":-131128.6},-10837,null,-141965.6,158446.97,null,{"$f":"AVERAGE(H27,'App 2-B FixAsset 2013-NewCGAAP'!H27)","v":291662.57},{"$f":"AVERAGE(M27,'App 2-B FixAsset 2013-NewCGAAP'!M27)","v":-136547.1}]
[47,1850,"Line Transformers",null,435244.76000000007,12500,null,447744.76000000007,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M28","v":-227115.41},-10250,null,-237365.41,210379.35000000006,null,{"$f":"AVERAGE(H28,'App 2-B FixAsset 2013-NewCGAAP'!H28)","v":441494.76000000007},{"$f":"AVERAGE(M28,'App 2-B FixAsset 2013-NewCGAAP'!M28)","v":-232240.41}]
[47,1855,"Services (Overhead & Underground)",null,35419.82,3100,null,38519.82,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M29","v":-9644.48},-1232,null,-10876.48,27643.34,null,{"$f":"AVERAGE(H29,'App 2-B FixAsset 2013-NewCGAAP'!H29)","v":36969.82},{"$f":"AVERAGE(M29,'App 2-B FixAsset 2013-NewCGAAP'!M29)","v":-10260.48}]
[47,1860,"Meters",null,254843.38,0,-246912.13,7931.25,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M30+1","v":-193342.13},-317,192554.13,-1105,6826.25,null,{"$f":"AVERAGE(H30,'App 2-B FixAsset 2013-NewCGAAP'!H30)","v":131387.315},{"$f":"AVERAGE(M30,'App 2-B FixAsset 2013-NewCGAAP'!M30)","v":-97224.065000000002}]
[47,1860,"Meters (Smart Meters)",null,622398.5,3500,null,625898.5,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M31","v":-146709.69},-41610,null,-188319.69,437578.81,null,{"$f":"AVERAGE(H31,'App 2-B FixAsset 2013-NewCGAAP'!H31)","v":624148.5},{"$f":"AVERAGE(M31,'App 2-B FixAsset 2013-NewCGAAP'!M31)","v":-167514.69}]
["N/A",1905,"Land",null,28299.7,null,null,28299.7,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M32","v":0},null,null,0,28299.7,null,{"$f":"AVERAGE(H32,'App 2-B FixAsset 2013-NewCGAAP'!H32)","v":28299.7},{"$f":"AVERAGE(M32,'App 2-B FixAsset 2013-NewCGAAP'!M32)","v":0}]
[47,1908,"Buildings & Fixtures  -  BUILDING ROOF",null,183207,0,null,183207,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M33","v":-51331},-7329,null,-58660,124547,null,{"$f":"AVERAGE(H33,'App 2-B FixAsset 2013-NewCGAAP'!H33)","v":183207},{"$f":"AVERAGE(M33,'App 2-B FixAsset 2013-NewCGAAP'!M33)","v":-54995.5}]
[47,1908,"Buildings & Fixtures  -  INTERIOR FIXTURES",null,265500.77,12500,null,278000.77,null,-82350.77,-18118,null,{"$f":"J34+K34+L34","v":-100468.77},{"$f":"H34+M34","v":177532},null,{"$f":"AVERAGE(H34,'App 2-B FixAsset 2013-NewCGAAP'!H34)","v":271750.77},{"$f":"AVERAGE(M34,'App 2-B FixAsset 2013-NewCGAAP'!M34)","v":-91409.76999999999}]
[47,1908,"Buildings & Fixtures  -  STRUCTURE",null,412916,0,null,412916,null,-119167,-8258,null,-127425,285491,null,{"$f":"AVERAGE(H35,'App 2-B FixAsset 2013-NewCGAAP'!H35)","v":412916},{"$f":"AVERAGE(M35,'App 2-B FixAsset 2013-NewCGAAP'!M35)","v":-123295.5}]
[13,1910,"Leasehold Improvements",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M36","v":0},null,null,0,0,null,{"$f":"AVERAGE(H36,'App 2-B FixAsset 2013-NewCGAAP'!H36)","v":0},{"$f":"AVERAGE(M36,'App 2-B FixAsset 2013-NewCGAAP'!M36)","v":0}]
[8,1915,"Office Furniture & Equipment (10 years)",null,39483.96,3500,null,42983.96,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M37","v":-23360.73},-3128,null,-26488.73,16495.23,null,{"$f":"AVERAGE(H37,'App 2-B FixAsset 2013-NewCGAAP'!H37)","v":41233.96},{"$f":"AVERAGE(M37,'App 2-B FixAsset 2013-NewCGAAP'!M37)","v":-24924.73}]
[8,1915,"Office Furniture & Equipment (5 years)",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M38","v":0},null,null,0,0,null,{"$f":"AVERAGE(H38,'App 2-B FixAsset 2013-NewCGAAP'!H38)","v":0},{"$f":"AVERAGE(M38,'App 2-B FixAsset 2013-NewCGAAP'!M38)","v":0}]
[10,1920,"Computer Equipment - Hardware",null,57878.109999999993,3100,null,60978.109999999993,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M39","v":-50778.409999999996},-2981,null,-53759.409999999996,7218.6999999999971,null,{"$f":"AVERAGE(H39,'App 2-B FixAsset 2013-NewCGAAP'!H39)","v":59428.109999999993},{"$f":"AVERAGE(M39,'App 2-B FixAsset 2013-NewCGAAP'!M39)","v":-52268.909999999996}]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M40","v":0},null,null,0,0,null,{"$f":"AVERAGE(H40,'App 2-B FixAsset 2013-NewCGAAP'!H40)","v":0},{"$f":"AVERAGE(M40,'App 2-B FixAsset 2013-NewCGAAP'!M40)","v":0}]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M41","v":0},null,null,0,0,null,{"$f":"AVERAGE(H41,'App 2-B FixAsset 2013-NewCGAAP'!H41)","v":0},{"$f":"AVERAGE(M41,'App 2-B FixAsset 2013-NewCGAAP'!M41)","v":0}]
[10,1930,"Transportation Equipment",null,204793.8,null,null,204793.8,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M42","v":-198402},-2556,null,-200958,3835.7999999999884,null,{"$f":"AVERAGE(H42,'App 2-B FixAsset 2013-NewCGAAP'!H42)","v":204793.8},{"$f":"AVERAGE(M42,'App 2-B FixAsset 2013-NewCGAAP'!M42)","v":-199680}]
[8,1935,"Stores Equipment",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M43","v":0},null,null,0,0,null,{"$f":"AVERAGE(H43,'App 2-B FixAsset 2013-NewCGAAP'!H43)","v":0},{"$f":"AVERAGE(M43,'App 2-B FixAsset 2013-NewCGAAP'!M43)","v":0}]
[8,1940,"Tools, Shop & Garage Equipment",null,30996.47,3100,null,34096.47,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M44","v":-16089.5},-2576,null,-18665.5,15430.970000000001,null,{"$f":"AVERAGE(H44,'App 2-B FixAsset 2013-NewCGAAP'!H44)","v":32546.47},{"$f":"AVERAGE(M44,'App 2-B FixAsset 2013-NewCGAAP'!M44)","v":-17377.5}]
[8,1945,"Measurement & Testing Equipment",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M45","v":0},null,null,0,0,null,{"$f":"AVERAGE(H45,'App 2-B FixAsset 2013-NewCGAAP'!H45)","v":0},{"$f":"AVERAGE(M45,'App 2-B FixAsset 2013-NewCGAAP'!M45)","v":0}]
[8,1950,"Power Operated Equipment",null,6363.29,2000,null,8363.2900000000009,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M46","v":-4488.7},-375,null,-4863.7,3499.5900000000011,null,{"$f":"AVERAGE(H46,'App 2-B FixAsset 2013-NewCGAAP'!H46)","v":7363.2900000000009},{"$f":"AVERAGE(M46,'App 2-B FixAsset 2013-NewCGAAP'!M46)","v":-4676.2},{"$f":"SUM(Q16:Q46)","v":-2287668.7050000001}]
[8,1955,"Communications Equipment",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M47","v":0},null,null,0,0,null,{"$f":"AVERAGE(H47,'App 2-B FixAsset 2013-NewCGAAP'!H47)","v":0},{"$f":"AVERAGE(M47,'App 2-B FixAsset 2013-NewCGAAP'!M47)","v":0}]
[8,1955,"Communication Equipment (Smart Meters)",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M48","v":0},null,null,0,0,null,{"$f":"AVERAGE(H48,'App 2-B FixAsset 2013-NewCGAAP'!H48)","v":0},{"$f":"AVERAGE(M48,'App 2-B FixAsset 2013-NewCGAAP'!M48)","v":0}]
[8,1960,"Miscellaneous Equipment ",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M49","v":0},null,null,0,0,null,{"$f":"AVERAGE(H49,'App 2-B FixAsset 2013-NewCGAAP'!H49)","v":0},{"$f":"AVERAGE(M49,'App 2-B FixAsset 2013-NewCGAAP'!M49)","v":0}]
[47,1975,"Load Management Controls Utility Premises",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M50","v":0},null,null,0,0,null,{"$f":"AVERAGE(H50,'App 2-B FixAsset 2013-NewCGAAP'!H50)","v":0},{"$f":"AVERAGE(M50,'App 2-B FixAsset 2013-NewCGAAP'!M50)","v":0}]
[47,1980,"System Supervisor Equipment",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M51","v":0},null,null,0,0,null,{"$f":"AVERAGE(H51,'App 2-B FixAsset 2013-NewCGAAP'!H51)","v":0},{"$f":"AVERAGE(M51,'App 2-B FixAsset 2013-NewCGAAP'!M51)","v":0}]
[47,1985,"Miscellaneous Fixed Assets",null,0,null,null,0,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M52","v":0},null,null,0,0,null,{"$f":"AVERAGE(H52,'App 2-B FixAsset 2013-NewCGAAP'!H52)","v":0},{"$f":"AVERAGE(M52,'App 2-B FixAsset 2013-NewCGAAP'!M52)","v":0}]
[47,1995,"Contributions & Grants - ACCT 1830",null,-77570.38,0,null,-77570.38,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!M53","v":4233.38},1724,null,5957.38,-71613,null,{"$f":"AVERAGE(H53,'App 2-B FixAsset 2013-NewCGAAP'!H53)","v":-77570.38},{"$f":"AVERAGE(M53,'App 2-B FixAsset 2013-NewCGAAP'!M53)","v":5095.38}]
[47,1995,"Contributions & Grants - ACCT 1835",null,-49660.65,0,null,-49660.65,null,3017.65,828,null,{"$f":"J54+K54+L54","v":3845.65},{"$f":"H54+M54","v":-45815},null,{"$f":"AVERAGE(H54,'App 2-B FixAsset 2013-NewCGAAP'!H54)","v":-49660.65},{"$f":"AVERAGE(M54,'App 2-B FixAsset 2013-NewCGAAP'!M54)","v":3431.65}]
[47,1995,"Contributions & Grants - ACCT 1840",null,-219.86,0,null,-219.86,null,43.86,4,null,{"$f":"J55+K55+L55","v":47.86},{"$f":"H55+M55","v":-172},null,{"$f":"AVERAGE(H55,'App 2-B FixAsset 2013-NewCGAAP'!H55)","v":-219.86},{"$f":"AVERAGE(M55,'App 2-B FixAsset 2013-NewCGAAP'!M55)","v":45.86}]
[47,1995,"Contributions & Grants - ACCT 1845",null,-87993.46,-10431,null,-98424.46,null,13246.7,3107,null,{"$f":"J56+K56+L56","v":16353.7},{"$f":"H56+M56","v":-82070.760000000009},null,{"$f":"AVERAGE(H56,'App 2-B FixAsset 2013-NewCGAAP'!H56)","v":-93208.960000000006},{"$f":"AVERAGE(M56,'App 2-B FixAsset 2013-NewCGAAP'!M56)","v":14800.2}]
[47,1995,"Contributions & Grants - ACCT 1850",null,-59182.83,-17019,null,-76201.83,null,7825.83,1693,null,{"$f":"J57+K57+L57","v":9518.83},{"$f":"H57+M57","v":-66683},null,{"$f":"AVERAGE(H57,'App 2-B FixAsset 2013-NewCGAAP'!H57)","v":-67692.33},{"$f":"AVERAGE(M57,'App 2-B FixAsset 2013-NewCGAAP'!M57)","v":8672.33}]
[null,null,null,null,0,null,null,null,null,0,null,null,null,null,null,{"$f":"AVERAGE(H58,'App 2-B FixAsset 2013-NewCGAAP'!H58)","v":0},{"$f":"AVERAGE(M58,'App 2-B FixAsset 2013-NewCGAAP'!M58)","v":0}]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E59)","v":7073940.3100000005},{"$f":"SUM(F16:F59)","v":244850},{"$f":"SUM(G16:G59)","v":-246912.13},{"$f":"SUM(H16:H59)","v":7071878.1799999997},null,{"$f":"SUM(J16:J59)","v":-2240791.8499999996},{"$f":"SUM(K16:K59)","v":-222217},{"$f":"SUM(L16:L59)","v":192554.13},{"$f":"SUM(M16:M59)","v":-2270454.7200000002},{"$f":"SUM(N16:N59)","v":4801423.4600000009},null,{"$f":"SUM(P16:P59)","v":7072909.290000001},{"$f":"SUM(Q16:Q59)","v":-2255623.2850000001}]
[null,null,null,null,null,null,null,{"$f":"AVERAGE(H60,E60)","v":7072909.2450000001},null,null,{"$f":"AVERAGE(K60,'App 2-B FixAsset 2013-NewCGAAP'!K60)","v":-212465.5},null,{"$f":"AVERAGE(M60,J60)","v":-2255623.2850000001}]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"L60-L63-L64","v":192554.13}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The depreciation column (D) is not required as the relevant information will be provided in the following 2-C series of appendices."]
[]
[]
[null,null,{"$f":"+G30+L30","v":-54358},"Record in 1555 and recuperate through a separate rider"]
[null,null,null,"or"]
[null,null,null,"Record record $254,843.38 and affect rate base"]
[]
[null,null,1555,61500]
[null,null,1860,null,254843.38]
[null,null,2105,193343.13]
[null,null,null,{"$f":"SUM(D84:D86)","v":254843.13},{"$f":"SUM(E84:E86)","v":254843.38}]

{"sheet":"App.2-B_FixAsset 2014-MIFRS","index":16,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":true,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-B"]
["Fixed Asset Continuity Schedule"]
[]
[null,null,null,null,null,"Year ",2014]
[]
[null,null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Depreciation Rate","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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},{"$f":"H17+M17","v":0}]
["N/A",1805,"Land",null,null,null,null,{"$f":"E18+F18+G18","v":0},null,null,null,null,{"$f":"J18+K18+L18","v":0},{"$f":"H18+M18","v":0}]
[47,1808,"Buildings",null,null,null,null,{"$f":"E19+F19+G19","v":0},null,null,null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",null,null,null,null,0,null,null,null,null,0,0]
[47,1840,"Underground Conduit",null,null,null,null,0,null,null,null,null,0,0]
[47,1845,"Underground Conductors & Devices",null,null,null,null,0,null,null,null,null,0,0]
[47,1850,"Line Transformers",null,null,null,null,0,null,null,null,null,0,0]
[47,1855,"Services (Overhead & Underground)",null,null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters",null,null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,null,null,null,0,null,null,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1935,"Stores Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1945,"Measurement & Testing Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Smart Meter Additions (from 1555)",null,null,null,null,0,null,null,null,null,{"$f":"J52+K52+L52","v":0},{"$f":"H52+M52","v":0}]
[8,1860,"Meters (Smart Meters)",null,null,null,null,0,null,null,null,null,{"$f":"J53+K53+L53","v":0},{"$f":"H53+M53","v":0}]
[45.1,1920,"Computer Hardware (Smart Meters)",null,null,null,null,0,null,null,null,null,{"$f":"J54+K54+L54","v":0},{"$f":"H54+M54","v":0}]
[12,1925,"Computer Software (Smart Meters)",null,null,null,null,0,null,null,null,null,{"$f":"J55+K55+L55","v":0},{"$f":"H55+M55","v":0}]
[]
[]
[null,null,"Total",null,{"$f":"SUM(E16:E57)","v":0},{"$f":"SUM(F16:F57)","v":0},{"$f":"SUM(G16:G57)","v":0},{"$f":"SUM(H16:H57)","v":0},null,{"$f":"SUM(J16:J57)","v":0},{"$f":"SUM(K16:K57)","v":0},{"$f":"SUM(L16:L57)","v":0},{"$f":"SUM(M16:M57)","v":0},{"$f":"SUM(N16:N57)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,"Transportation"]
[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":"L58-L61-L62","v":0}]
[]
["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_2012","index":17,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011 ","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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_2012","index":18,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2011 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2011 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2011 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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_2013","index":19,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2012,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2012 Depreciation Expense 1","2012 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2011 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(o) = 2011 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,+'App.2-CB_MIFRS_DepExp_2012'!O16,+'App.2-CB_MIFRS_DepExp_2012'!O16+((C16*0.5)/D16))","v":0},null,{"$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_2012'!O16-J16), 0, +I16+'App.2-CB_MIFRS_DepExp_2012'!O16-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,+'App.2-CB_MIFRS_DepExp_2012'!O17,+'App.2-CB_MIFRS_DepExp_2012'!O17+((C17*0.5)/D17))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CB_MIFRS_DepExp_2012'!O17-J17), 0, +I17+'App.2-CB_MIFRS_DepExp_2012'!O17-J17)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,+'App.2-CB_MIFRS_DepExp_2012'!O18,+'App.2-CB_MIFRS_DepExp_2012'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CB_MIFRS_DepExp_2012'!O18-J18), 0, +I18+'App.2-CB_MIFRS_DepExp_2012'!O18-J18)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,+'App.2-CB_MIFRS_DepExp_2012'!O19,+'App.2-CB_MIFRS_DepExp_2012'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CB_MIFRS_DepExp_2012'!O19-J19), 0, +I19+'App.2-CB_MIFRS_DepExp_2012'!O19-J19)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,+'App.2-CB_MIFRS_DepExp_2012'!O20,+'App.2-CB_MIFRS_DepExp_2012'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CB_MIFRS_DepExp_2012'!O20-J20), 0, +I20+'App.2-CB_MIFRS_DepExp_2012'!O20-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_MIFRS_DepExp_2012'!O21,+'App.2-CB_MIFRS_DepExp_2012'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_MIFRS_DepExp_2012'!O21-J21), 0, +I21+'App.2-CB_MIFRS_DepExp_2012'!O21-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_MIFRS_DepExp_2012'!O22,+'App.2-CB_MIFRS_DepExp_2012'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_MIFRS_DepExp_2012'!O22-J22), 0, +I22+'App.2-CB_MIFRS_DepExp_2012'!O22-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_MIFRS_DepExp_2012'!O23,+'App.2-CB_MIFRS_DepExp_2012'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_MIFRS_DepExp_2012'!O23-J23), 0, +I23+'App.2-CB_MIFRS_DepExp_2012'!O23-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_MIFRS_DepExp_2012'!O24,+'App.2-CB_MIFRS_DepExp_2012'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_MIFRS_DepExp_2012'!O24-J24), 0, +I24+'App.2-CB_MIFRS_DepExp_2012'!O24-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_MIFRS_DepExp_2012'!O25,+'App.2-CB_MIFRS_DepExp_2012'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_MIFRS_DepExp_2012'!O25-J25), 0, +I25+'App.2-CB_MIFRS_DepExp_2012'!O25-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_MIFRS_DepExp_2012'!O26,+'App.2-CB_MIFRS_DepExp_2012'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_MIFRS_DepExp_2012'!O26-J26), 0, +I26+'App.2-CB_MIFRS_DepExp_2012'!O26-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_MIFRS_DepExp_2012'!O27,+'App.2-CB_MIFRS_DepExp_2012'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_MIFRS_DepExp_2012'!O27-J27), 0, +I27+'App.2-CB_MIFRS_DepExp_2012'!O27-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_MIFRS_DepExp_2012'!O28,+'App.2-CB_MIFRS_DepExp_2012'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_MIFRS_DepExp_2012'!O28-J28), 0, +I28+'App.2-CB_MIFRS_DepExp_2012'!O28-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_MIFRS_DepExp_2012'!O29,+'App.2-CB_MIFRS_DepExp_2012'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_MIFRS_DepExp_2012'!O29-J29), 0, +I29+'App.2-CB_MIFRS_DepExp_2012'!O29-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_MIFRS_DepExp_2012'!O30,+'App.2-CB_MIFRS_DepExp_2012'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_MIFRS_DepExp_2012'!O30-J30), 0, +I30+'App.2-CB_MIFRS_DepExp_2012'!O30-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_MIFRS_DepExp_2012'!O31,+'App.2-CB_MIFRS_DepExp_2012'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_MIFRS_DepExp_2012'!O31-J31), 0, +I31+'App.2-CB_MIFRS_DepExp_2012'!O31-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_MIFRS_DepExp_2012'!O32,+'App.2-CB_MIFRS_DepExp_2012'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_MIFRS_DepExp_2012'!O32-J32), 0, +I32+'App.2-CB_MIFRS_DepExp_2012'!O32-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_MIFRS_DepExp_2012'!O33,+'App.2-CB_MIFRS_DepExp_2012'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_MIFRS_DepExp_2012'!O33-J33), 0, +I33+'App.2-CB_MIFRS_DepExp_2012'!O33-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_MIFRS_DepExp_2012'!O34,+'App.2-CB_MIFRS_DepExp_2012'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_MIFRS_DepExp_2012'!O34-J34), 0, +I34+'App.2-CB_MIFRS_DepExp_2012'!O34-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_MIFRS_DepExp_2012'!O35,+'App.2-CB_MIFRS_DepExp_2012'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_MIFRS_DepExp_2012'!O35-J35), 0, +I35+'App.2-CB_MIFRS_DepExp_2012'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_MIFRS_DepExp_2012'!O36,+'App.2-CB_MIFRS_DepExp_2012'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_MIFRS_DepExp_2012'!O36-J36), 0, +I36+'App.2-CB_MIFRS_DepExp_2012'!O36-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_MIFRS_DepExp_2012'!O37,+'App.2-CB_MIFRS_DepExp_2012'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_MIFRS_DepExp_2012'!O37-J37), 0, +I37+'App.2-CB_MIFRS_DepExp_2012'!O37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_MIFRS_DepExp_2012'!O38,+'App.2-CB_MIFRS_DepExp_2012'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_MIFRS_DepExp_2012'!O38-J38), 0, +I38+'App.2-CB_MIFRS_DepExp_2012'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_MIFRS_DepExp_2012'!O39,+'App.2-CB_MIFRS_DepExp_2012'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_MIFRS_DepExp_2012'!O39-J39), 0, +I39+'App.2-CB_MIFRS_DepExp_2012'!O39-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_MIFRS_DepExp_2012'!O40,+'App.2-CB_MIFRS_DepExp_2012'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_MIFRS_DepExp_2012'!O40-J40), 0, +I40+'App.2-CB_MIFRS_DepExp_2012'!O40-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_MIFRS_DepExp_2012'!O41,+'App.2-CB_MIFRS_DepExp_2012'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_MIFRS_DepExp_2012'!O41-J41), 0, +I41+'App.2-CB_MIFRS_DepExp_2012'!O41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_MIFRS_DepExp_2012'!O42,+'App.2-CB_MIFRS_DepExp_2012'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_MIFRS_DepExp_2012'!O42-J42), 0, +I42+'App.2-CB_MIFRS_DepExp_2012'!O42-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_MIFRS_DepExp_2012'!O43,+'App.2-CB_MIFRS_DepExp_2012'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_MIFRS_DepExp_2012'!O43-J43), 0, +I43+'App.2-CB_MIFRS_DepExp_2012'!O43-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_MIFRS_DepExp_2012'!O44,+'App.2-CB_MIFRS_DepExp_2012'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_MIFRS_DepExp_2012'!O44-J44), 0, +I44+'App.2-CB_MIFRS_DepExp_2012'!O44-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_MIFRS_DepExp_2012'!O45,+'App.2-CB_MIFRS_DepExp_2012'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_MIFRS_DepExp_2012'!O45-J45), 0, +I45+'App.2-CB_MIFRS_DepExp_2012'!O45-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_MIFRS_DepExp_2012'!O46,+'App.2-CB_MIFRS_DepExp_2012'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_MIFRS_DepExp_2012'!O46-J46), 0, +I46+'App.2-CB_MIFRS_DepExp_2012'!O46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_MIFRS_DepExp_2012'!O47,+'App.2-CB_MIFRS_DepExp_2012'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_MIFRS_DepExp_2012'!O47-J47), 0, +I47+'App.2-CB_MIFRS_DepExp_2012'!O47-J47)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_MIFRS_DepExp_2012'!O48,+'App.2-CB_MIFRS_DepExp_2012'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_MIFRS_DepExp_2012'!O48-J48), 0, +I48+'App.2-CB_MIFRS_DepExp_2012'!O48-J48)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_MIFRS_DepExp_2012'!O49,+'App.2-CB_MIFRS_DepExp_2012'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_MIFRS_DepExp_2012'!O49-J49), 0, +I49+'App.2-CB_MIFRS_DepExp_2012'!O49-J49)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_MIFRS_DepExp_2012'!O50,+'App.2-CB_MIFRS_DepExp_2012'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_MIFRS_DepExp_2012'!O50-J50), 0, +I50+'App.2-CB_MIFRS_DepExp_2012'!O50-J50)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_MIFRS_DepExp_2012'!O51,+'App.2-CB_MIFRS_DepExp_2012'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_MIFRS_DepExp_2012'!O51-J51), 0, +I51+'App.2-CB_MIFRS_DepExp_2012'!O51-J51)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D52=0,+'App.2-CB_MIFRS_DepExp_2012'!O52,+'App.2-CB_MIFRS_DepExp_2012'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_MIFRS_DepExp_2012'!O52-J52), 0, +I52+'App.2-CB_MIFRS_DepExp_2012'!O52-J52)","v":0}]
[null,null,null,null,0,{"$f":"IF(D53=0,+'App.2-CB_MIFRS_DepExp_2012'!O53,+'App.2-CB_MIFRS_DepExp_2012'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_MIFRS_DepExp_2012'!O53-J53), 0, +I53+'App.2-CB_MIFRS_DepExp_2012'!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_2014","index":20,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,'App.2-CC_MIFRS_DepExp_2013'!K16,+'App.2-CC_MIFRS_DepExp_2013'!K16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,'App.2-CC_MIFRS_DepExp_2013'!K17,+'App.2-CC_MIFRS_DepExp_2013'!K17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CC_MIFRS_DepExp_2013'!K18,+'App.2-CC_MIFRS_DepExp_2013'!K18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CC_MIFRS_DepExp_2013'!K19,+'App.2-CC_MIFRS_DepExp_2013'!K19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CC_MIFRS_DepExp_2013'!K20,+'App.2-CC_MIFRS_DepExp_2013'!K20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CC_MIFRS_DepExp_2013'!K21,+'App.2-CC_MIFRS_DepExp_2013'!K21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CC_MIFRS_DepExp_2013'!K22,+'App.2-CC_MIFRS_DepExp_2013'!K22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CC_MIFRS_DepExp_2013'!K23,+'App.2-CC_MIFRS_DepExp_2013'!K23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CC_MIFRS_DepExp_2013'!K24,+'App.2-CC_MIFRS_DepExp_2013'!K24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CC_MIFRS_DepExp_2013'!K25,+'App.2-CC_MIFRS_DepExp_2013'!K25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CC_MIFRS_DepExp_2013'!K26,+'App.2-CC_MIFRS_DepExp_2013'!K26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CC_MIFRS_DepExp_2013'!K27,+'App.2-CC_MIFRS_DepExp_2013'!K27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CC_MIFRS_DepExp_2013'!K28,+'App.2-CC_MIFRS_DepExp_2013'!K28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CC_MIFRS_DepExp_2013'!K29,+'App.2-CC_MIFRS_DepExp_2013'!K29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CC_MIFRS_DepExp_2013'!K30,+'App.2-CC_MIFRS_DepExp_2013'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CC_MIFRS_DepExp_2013'!K31,+'App.2-CC_MIFRS_DepExp_2013'!K31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CC_MIFRS_DepExp_2013'!K32,+'App.2-CC_MIFRS_DepExp_2013'!K32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CC_MIFRS_DepExp_2013'!K33,+'App.2-CC_MIFRS_DepExp_2013'!K33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CC_MIFRS_DepExp_2013'!K34,+'App.2-CC_MIFRS_DepExp_2013'!K34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CC_MIFRS_DepExp_2013'!K35,+'App.2-CC_MIFRS_DepExp_2013'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CC_MIFRS_DepExp_2013'!K36,+'App.2-CC_MIFRS_DepExp_2013'!K36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CC_MIFRS_DepExp_2013'!K37,+'App.2-CC_MIFRS_DepExp_2013'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CC_MIFRS_DepExp_2013'!K38,+'App.2-CC_MIFRS_DepExp_2013'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CC_MIFRS_DepExp_2013'!K39,+'App.2-CC_MIFRS_DepExp_2013'!K39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CC_MIFRS_DepExp_2013'!K40,+'App.2-CC_MIFRS_DepExp_2013'!K40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CC_MIFRS_DepExp_2013'!K41,+'App.2-CC_MIFRS_DepExp_2013'!K41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CC_MIFRS_DepExp_2013'!K42,+'App.2-CC_MIFRS_DepExp_2013'!K42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CC_MIFRS_DepExp_2013'!K43,+'App.2-CC_MIFRS_DepExp_2013'!K43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CC_MIFRS_DepExp_2013'!K44,+'App.2-CC_MIFRS_DepExp_2013'!K44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CC_MIFRS_DepExp_2013'!K45,+'App.2-CC_MIFRS_DepExp_2013'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CC_MIFRS_DepExp_2013'!K46,+'App.2-CC_MIFRS_DepExp_2013'!K46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CC_MIFRS_DepExp_2013'!K47,+'App.2-CC_MIFRS_DepExp_2013'!K47+((C47*0.5)/D47))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CC_MIFRS_DepExp_2013'!K48,+'App.2-CC_MIFRS_DepExp_2013'!K48+((C48*0.5)/D48))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CC_MIFRS_DepExp_2013'!K49,+'App.2-CC_MIFRS_DepExp_2013'!K49+((C49*0.5)/D49))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,'App.2-CC_MIFRS_DepExp_2013'!K50,+'App.2-CC_MIFRS_DepExp_2013'!K50+((C50*0.5)/D50))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,'App.2-CC_MIFRS_DepExp_2013'!K51,+'App.2-CC_MIFRS_DepExp_2013'!K51+((C51*0.5)/D51))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D52=0,'App.2-CC_MIFRS_DepExp_2013'!K52,+'App.2-CC_MIFRS_DepExp_2013'!K52+((C52*0.5)/D52))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D53=0,'App.2-CC_MIFRS_DepExp_2013'!K53,+'App.2-CC_MIFRS_DepExp_2013'!K53+((C53*0.5)/D53))","v":0},null,0]
[null,"Total",{"$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-CG_MIFRS_DepExp_2013","index":21,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":true,"merged":[[64,1,66,11],[9,0,9,14],[8,0,8,14],[10,0,10,14],[61,1,61,14],[60,1,60,14],[59,1,59,14],[58,1,58,14],[57,1,57,14],[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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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 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_2014","index":22,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":true,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CH"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,'App.2-CG_MIFRS_DepExp_2013'!O16,+'App.2-CG_MIFRS_DepExp_2013'!O16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,'App.2-CG_MIFRS_DepExp_2013'!O17,+'App.2-CG_MIFRS_DepExp_2013'!O17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CG_MIFRS_DepExp_2013'!O18,+'App.2-CG_MIFRS_DepExp_2013'!O18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CG_MIFRS_DepExp_2013'!O19,+'App.2-CG_MIFRS_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CG_MIFRS_DepExp_2013'!O20,+'App.2-CG_MIFRS_DepExp_2013'!O20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CG_MIFRS_DepExp_2013'!O21,+'App.2-CG_MIFRS_DepExp_2013'!O21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CG_MIFRS_DepExp_2013'!O22,+'App.2-CG_MIFRS_DepExp_2013'!O22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CG_MIFRS_DepExp_2013'!O23,+'App.2-CG_MIFRS_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CG_MIFRS_DepExp_2013'!O24,+'App.2-CG_MIFRS_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CG_MIFRS_DepExp_2013'!O25,+'App.2-CG_MIFRS_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CG_MIFRS_DepExp_2013'!O26,+'App.2-CG_MIFRS_DepExp_2013'!O26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CG_MIFRS_DepExp_2013'!O27,+'App.2-CG_MIFRS_DepExp_2013'!O27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CG_MIFRS_DepExp_2013'!O28,+'App.2-CG_MIFRS_DepExp_2013'!O28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CG_MIFRS_DepExp_2013'!O29,+'App.2-CG_MIFRS_DepExp_2013'!O29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CG_MIFRS_DepExp_2013'!O30,+'App.2-CG_MIFRS_DepExp_2013'!O30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CG_MIFRS_DepExp_2013'!O31,+'App.2-CG_MIFRS_DepExp_2013'!O31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CG_MIFRS_DepExp_2013'!O32,+'App.2-CG_MIFRS_DepExp_2013'!O32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CG_MIFRS_DepExp_2013'!O33,+'App.2-CG_MIFRS_DepExp_2013'!O33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CG_MIFRS_DepExp_2013'!O34,+'App.2-CG_MIFRS_DepExp_2013'!O34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CG_MIFRS_DepExp_2013'!O35,+'App.2-CG_MIFRS_DepExp_2013'!O35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CG_MIFRS_DepExp_2013'!O36,+'App.2-CG_MIFRS_DepExp_2013'!O36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CG_MIFRS_DepExp_2013'!O37,+'App.2-CG_MIFRS_DepExp_2013'!O37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CG_MIFRS_DepExp_2013'!O38,+'App.2-CG_MIFRS_DepExp_2013'!O38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CG_MIFRS_DepExp_2013'!O39,+'App.2-CG_MIFRS_DepExp_2013'!O39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CG_MIFRS_DepExp_2013'!O40,+'App.2-CG_MIFRS_DepExp_2013'!O40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CG_MIFRS_DepExp_2013'!O41,+'App.2-CG_MIFRS_DepExp_2013'!O41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CG_MIFRS_DepExp_2013'!O42,+'App.2-CG_MIFRS_DepExp_2013'!O42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CG_MIFRS_DepExp_2013'!O43,+'App.2-CG_MIFRS_DepExp_2013'!O43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CG_MIFRS_DepExp_2013'!O44,+'App.2-CG_MIFRS_DepExp_2013'!O44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CG_MIFRS_DepExp_2013'!O45,+'App.2-CG_MIFRS_DepExp_2013'!O45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CG_MIFRS_DepExp_2013'!O46,+'App.2-CG_MIFRS_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CG_MIFRS_DepExp_2013'!O47,+'App.2-CG_MIFRS_DepExp_2013'!O47+((C47*0.5)/D47))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CG_MIFRS_DepExp_2013'!O48,+'App.2-CG_MIFRS_DepExp_2013'!O48+((C48*0.5)/D48))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CG_MIFRS_DepExp_2013'!O49,+'App.2-CG_MIFRS_DepExp_2013'!O49+((C49*0.5)/D49))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D50=0,'App.2-CG_MIFRS_DepExp_2013'!O50,+'App.2-CG_MIFRS_DepExp_2013'!O50+((C50*0.5)/D50))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D51=0,'App.2-CG_MIFRS_DepExp_2013'!O51,+'App.2-CG_MIFRS_DepExp_2013'!O51+((C51*0.5)/D51))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D52=0,'App.2-CG_MIFRS_DepExp_2013'!O52,+'App.2-CG_MIFRS_DepExp_2013'!O52+((C52*0.5)/D52))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D53=0,'App.2-CG_MIFRS_DepExp_2013'!O53,+'App.2-CG_MIFRS_DepExp_2013'!O53+((C53*0.5)/D53))","v":0},null,0]
[null,"Total",{"$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":"+F55+F54","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-CI_AltAccStd_DepExp","index":23,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CI"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted an alternate accounting standard other than IFRS for financial reporting purposes.  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2012, applicants must complete 4 versions of the table below (2011 CGAAP, 2011 Alternate Accounting Standard, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard).  For applicants adopting an Alternate Accounting Standard for financial reporting purposes January 1, 2013, applicants must complete 4 versions of the table below (2011 CGAAP, 2012 CGAAP, 2012 Alternate Accounting Standard and 2013 Alternate Accounting Standard)."]
[null,"Year",null,null,"Accounting Standard"]
[]
["Account","Description","Opening\nRegulatory Gross PP&E","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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},{"$f":"SUM(E16:E53)","v":0},{"$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-D_Overhead","index":24,"n_rows":56,"n_cols":13,"rows_kept":56,"cut":false,"hidden":true,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that are currently capitalized on self-constructed assets under MIFRS or an alternate accounting standard."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are allowed to be"]
[null,null,null,null,"Impact on PP&E","Impact on PP&E","Impact on PP&E","PP&E Variance","PP&E Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,null,null,{"$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",null,null,null,null,null,null,{"$f":"+G41-F41","v":0},{"$f":"+G41-E41","v":0}]
["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,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,{"$f":"SUM(E39:E52)","v":0},{"$f":"SUM(F39:F52)","v":0},{"$f":"SUM(G39:G52)","v":0},{"$f":"SUM(H39:H52)","v":0},{"$f":"SUM(I39:I52)","v":0}]
[]
["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":25,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["IFRS-CGAAP Transitional PP&E Amounts"]
["2014 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2014 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,"2010 Rebasing Year",2011,2012,2013,"2014 Rebasing Year",2015,2016,2017]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Additions"]
["            Depreciation (amounts should be negative)"]
["            Closing net PP&E (1)",null,null,{"$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, 2014, the PP&E values as of January 1, 2013 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 2014 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-CF_CGAAP_DepExp_2010","index":26,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":true,"merged":[[57,1,57,12],[58,1,59,10],[60,1,61,12],[8,0,8,12],[9,0,9,12],[10,0,10,12],[13,0,14,0],[13,1,14,1],[13,11,14,11]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",1]
[]
[null,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, 2015"]
[null,null,"Year",2010,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012 ","Less Fully Depreciated","Net for Depreciation","Additions","Smart Meter\nAdditions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(dd)","(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)",113795.64,5356.3,{"$f":"C16-D16","v":108439.34},14357.63,null,{"$f":"E16+0.5*F16","v":115618.155},5,{"$f":"IF(I16=0,0,1/I16)","v":0.2},{"$f":"IF(I16=0,0,H16/I16)","v":23123.631000000001},23123.63,{"$f":"IF(ISERROR(+K16-L16), 0, +K16-L16)","v":1.0000000002037268E-3}]
[1612,"Land Rights (Formally known as Account 1906)",8588,null,{"$f":"C17-D17","v":8588},0,null,{"$f":"E17+0.5*F17","v":8588},null,0,0,0,0]
[1805,"Land",10000,null,10000,null,null,10000,null,0,0,0,0]
[1808,"Buildings",null,null,0,null,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",349916.94,20772.34,329144.59999999998,52494.8,null,355392,40,2.5000000000000001E-2,8884.7999999999993,8884.7999999999993,0]
[1820,"Distribution Station Equipment <50 kV",175800.99,-137579.81,313380.8,9059.01,null,317910.30499999999,30,3.3333333333333333E-2,10597.010166666667,10597.01,1.6666666670062114E-4]
[1825,"Storage Battery Equipment",null,null,0,null,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",322655.88,-121032.5,443688.38,28410.75,null,457893.755,25,0.04,18315.750199999999,18315.75,1.9999999858555384E-4]
[1835,"Overhead Conductors & Devices",367500.19,-172447.79,539947.98,34806.04,null,557351,25,0.04,22294.04,22294.04,0]
[1840,"Underground Conduit",113707.7,-34654.089999999997,148361.78999999998,147.41999999999999,null,148435.49999999997,25,0.04,5937.4199999999992,5937.42,-9.0949470177292824E-13]
[1845,"Underground Conductors & Devices",212731.5,-52040.95,264772.45,47660.1,null,288602.5,25,0.04,11544.1,11544.1,0]
[1850,"Line Transformers",372827.19,-31367.7,404194.89,24321.22,null,416355.5,25,0.04,16654.22,16654.22,0]
[1855,"Services (Overhead & Underground)",23261.26,17.87,23243.39,3574.22,null,25030.5,25,0.04,1001.22,1001.22,0]
[1860,"Meters",246912.13,-144487.87,391400,null,null,391400,25,0.04,15656,15656,0]
[1860,"Meters (Smart Meters)",null,null,0,null,null,0,15,6.6666666666666666E-2,0,null,0]
[1905,"Land",28299.7,null,28299.7,null,null,28299.7,null,0,0,0,0]
[1908,"Buildings & Fixtures",824123.77,-25826.23,849950,null,null,849950,50,0.02,16999,16999,0,null,null,"`"]
[1910,"Leasehold Improvements",null,null,0,null,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",30527.53,5428.63,25098.899999999998,2126.1999999999998,null,26161.999999999996,10,0.1,2616.1999999999998,2616.1999999999998,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",46427.21,24646.81,21780.399999999998,3691.2,null,23625.999999999996,5,0.2,4725.1999999999989,4725.2,-9.0949470177292824E-13]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",205345.8,184897.8,20448,null,null,20448,8,0.125,2556,2556,0]
[1935,"Stores Equipment",null,null,0,null,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",13959.53,3436.17,{"$f":"C42-D42","v":10523.36},6006.67,null,13526.695,10,0.1,1352.6695,1352.67,-5.0000000010186341E-4]
[1945,"Measurement & Testing Equipment",null,null,0,null,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",4363.29,3.29,4360,null,null,4360,8,0.125,545,545,0]
[1955,"Communications Equipment",null,null,0,null,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",-70173.64,-49.37,-70124.27,-74299.97,null,-107274.255,25,0.04,-4290.9701999999997,-4290.97,-1.9999999949504854E-4]
["etc.",null,null,null,0,null,null,0,null,0,0,null,0]
[null,null,null,null,0,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":3400570.6099999994},-474927.09999999992,3875497.7100000004,152355.29000000007,0,3951675.355,null,null,{"$f":"SUM(K16:K53)","v":158511.2906666667},{"$f":"SUM(L16:L53)","v":158511.29000000004},{"$f":"SUM(M16:M53)","v":6.6666666407400044E-4}]
[]
["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_2011","index":27,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":true,"merged":[[57,1,57,12],[58,1,59,10],[60,1,61,12],[8,0,8,12],[9,0,9,12],[10,0,10,12],[13,0,14,0],[13,1,14,1],[13,11,14,11]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",1]
[]
[null,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, 2015"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012 ","Less Fully Depreciated","Net for Depreciation","Additions","Smart Meter\nAdditions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(dd)","(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)",128153.27,15277.94,{"$f":"C16-D16","v":112875.33},8639.34,null,{"$f":"E16+0.5*F16","v":117195},5,{"$f":"IF(I16=0,0,1/I16)","v":0.2},{"$f":"IF(I16=0,0,H16/I16)","v":23439},23439,{"$f":"IF(ISERROR(+K16-L16), 0, +K16-L16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",8588,null,{"$f":"C17-D17","v":8588},0,null,{"$f":"E17+0.5*F17","v":8588},null,0,0,0,0]
[1805,"Land",10000,null,10000,null,null,10000,null,0,0,0,0]
[1808,"Buildings",0,null,0,null,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",0,null,0,null,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",402411.74,40401.74,362010,55500,null,389760,40,2.5000000000000001E-2,9744,9744,0]
[1820,"Distribution Station Equipment <50 kV",184860,-137594.59,322454.58999999997,66690.820000000007,null,355800,30,3.3333333333333333E-2,11860,11860,0]
[1825,"Storage Battery Equipment",0,null,0,null,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",351066.63,-100079.11,451145.74,27658.52,null,464975,25,0.04,18599,18599,0]
[1835,"Overhead Conductors & Devices",402306.23,-146550.62,548856.85,3636.3,null,550675,25,0.04,22027,22027,0]
[1840,"Underground Conduit",113855.12,-34694.879999999997,148550,0,null,148550,25,0.04,5942,5942,0]
[1845,"Underground Conductors & Devices",260391.6,-51990.75,312382.34999999998,585.30999999999995,null,312675.005,25,0.04,12507.0002,12507,2.0000000040454324E-4]
[1850,"Line Transformers",397148.41000000003,10985.74,386162.67000000004,6024.65,null,389174.99500000005,25,0.04,15566.999800000001,15567,-1.9999999858555384E-4]
[1855,"Services (Overhead & Underground)",26835.48,10.59,26824.89,3350.22,null,28500,25,0.04,1140,1140,0]
[1860,"Meters",246912.13,-134339.54999999999,381251.68,7796.64,null,385150,25,0.04,15406,15406,0]
[1860,"Meters (Smart Meters)",0,null,0,null,null,0,15,6.6666666666666666E-2,0,null,0]
[1905,"Land",28299.7,null,28299.7,0,null,28299.7,null,0,0,0,0]
[1908,"Buildings & Fixtures",824123.77,-25826.23,849950,0,null,849950,50,0.02,16999,16999,0,null,null,"`"]
[1910,"Leasehold Improvements",0,null,0,null,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",32653.73,5838.85,26814.879999999997,1130.23,null,27379.994999999999,10,0.1,2737.9994999999999,2738,-5.0000000010186341E-4]
[1915,"Office Furniture & Equipment (5 years)",0,null,0,null,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",50118.409999999996,29210.1,20908.309999999998,2103.38,null,21959.999999999996,5,0.2,4391.9999999999991,4392,-9.0949470177292824E-13]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,0,null,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,0,null,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",205345.8,184897.8,20448,0,null,20448,8,0.125,2556,2556,0]
[1935,"Stores Equipment",0,null,0,null,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",19966.2,3737.84,{"$f":"C42-D42","v":16228.36},5063.2700000000004,null,18759.995000000003,10,0.1,1875.9995000000004,1876,-4.9999999964711606E-4]
[1945,"Measurement & Testing Equipment",0,null,0,null,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",4363.29,3.29,4360,0,null,4360,8,0.125,545,545,0]
[1955,"Communications Equipment",0,null,0,null,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",0,null,0,null,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",0,null,0,null,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",0,null,0,null,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",0,null,0,null,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",0,null,0,null,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",-144473.60999999999,-48.61,-144425,0,null,-144425,25,0.04,-5777,-5777,0]
["etc.",null,0,null,0,null,null,0,null,0,0,null,0]
[null,null,null,null,0,null,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":3552925.9000000008},-340760.45,3893686.35,188178.68,0,3987775.6900000004,null,null,{"$f":"SUM(K16:K53)","v":159559.99900000001},{"$f":"SUM(L16:L53)","v":159560},{"$f":"SUM(M16:M53)","v":-9.9999999883948476E-4}]
[]
["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":28,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":true,"merged":[[57,1,57,12],[58,1,59,10],[60,1,61,12],[8,0,8,12],[9,0,9,12],[10,0,10,12],[13,0,14,0],[13,1,14,1],[13,11,14,11]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",1]
[]
[null,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, 2015"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012 ","Less Fully Depreciated","Net for Depreciation","Additions","Smart Meter\nAdditions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(dd)","(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)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E16","v":136792.61000000002},-5561,{"$f":"C16-D16","v":142353.61000000002},{"$f":"'App 2-B FixAsset 2012-CGAAP'!F16","v":2682.5},{"$f":"+'App 2-B FixAsset 2012-CGAAP'!G16","v":41549},{"$f":"E16+0.5*F16","v":143694.86000000002},5,{"$f":"IF(I16=0,0,1/I16)","v":0.2},{"$f":"IF(I16=0,0,H16/I16)","v":28738.972000000002},28739,{"$f":"IF(ISERROR(+K16-L16), 0, +K16-L16)","v":-2.7999999998428393E-2}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E17","v":8588},8588,{"$f":"C17-D17","v":0},{"$f":"'App 2-B FixAsset 2012-CGAAP'!F17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,0,0,null,0]
[1805,"Land",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E18","v":10000},10000,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F18","v":0},null,0,null,0,0,null,0]
[1808,"Buildings",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E19","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F19","v":0},null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E20","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F20","v":0},null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E21","v":457911.74},40397,417514.74,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F21","v":24890},null,429959.74,40,2.5000000000000001E-2,10748.9935,10749,-6.4999999995052349E-3]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E22","v":251550.82},-137573,389123.82,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F22","v":4632.2700000000004},null,391439.95500000002,30,3.3333333333333333E-2,13047.9985,13048,-1.5000000003055902E-3]
[1825,"Storage Battery Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E23","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F23","v":0},null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E24","v":378725.15},-100074,478799.15,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F24","v":80902.080000000002},null,519250.19,25,0.04,20770.007600000001,20770,7.600000000820728E-3]
[1835,"Overhead Conductors & Devices",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E25","v":405942.52999999997},-124489,530431.53,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F25","v":69887.63},null,565375.34499999997,25,0.04,22615.013800000001,22615,1.3800000000628643E-2]
[1840,"Underground Conduit",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E26","v":113855.12},-29520,143375.12,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F26","v":0},null,143375.12,25,0.04,5735.0047999999997,5735,4.7999999997045961E-3]
[1845,"Underground Conductors & Devices",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E27","v":260976.91},-44305,305281.91000000003,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F27","v":4935.66},null,307749.74000000005,25,0.04,12309.989600000003,12310,-1.0399999997389386E-2]
[1850,"Line Transformers",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E28","v":403173.06000000006},14383,388790.06000000006,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F28","v":5619.7},null,391599.91000000003,25,0.04,15663.996400000002,15664,-3.5999999981868314E-3]
[1855,"Services (Overhead & Underground)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E29","v":30185.7},null,30185.7,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F29","v":2234.12},null,31302.760000000002,25,0.04,1252.1104,1252,0.11040000000002692]
[1860,"Meters",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E30","v":254708.77000000002},-64049,318757.77,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F30","v":134.61000000000001},null,318825.07500000001,25,0.04,12753.003000000001,12753,3.0000000006111804E-3]
[1860,"Meters (Smart Meters)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E31","v":0},null,{"$f":"C31-D31+601816.73","v":601816.73},{"$f":"'App 2-B FixAsset 2012-CGAAP'!F31","v":17081.77},{"$f":"+'App 2-B FixAsset 2012-CGAAP'!G31","v":601816.73},610357.61499999999,15,6.6666666666666666E-2,40690.507666666665,40690,0.50766666666459059]
[1905,"Land",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E32","v":28299.7},28300,-0.2999999999992724,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F32","v":0},null,-0.2999999999992724,null,0,0,null,0]
[1908,"Buildings & Fixtures",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E33","v":824123.77},-25826,849949.77,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F33","v":0},null,849949.77,50,0.02,16998.9954,16999,-4.6000000002095476E-3,null,null,"`"]
[1910,"Leasehold Improvements",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E34","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F34","v":0},null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E35","v":33783.96},6234,27549.96,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F35","v":0},null,27549.96,10,0.1,2754.9960000000001,2755,-3.9999999999054126E-3]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E36","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F36","v":0},null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E37","v":52221.789999999994},35355,16866.789999999994,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F37","v":2656.32},null,18194.949999999993,5,0.2,3638.9899999999989,3639,-1.0000000001127773E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E38","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F38","v":0},null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E39","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F39","v":0},null,0,null,0,0,null,0]
[1930,"Transportation Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E40","v":205345.8},{"$f":"184346+552","v":184898},20447.799999999988,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F40","v":0},null,20447.799999999988,8,0.125,2555.9749999999985,2556,-2.5000000001455192E-2]
[1935,"Stores Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E41","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F41","v":0},null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E42","v":25029.47},2616,{"$f":"C42-D42","v":22413.47},{"$f":"'App 2-B FixAsset 2012-CGAAP'!F42","v":794},{"$f":"+'App 2-B FixAsset 2012-CGAAP'!G42","v":2173},22810.47,10,0.1,2281.047,2281,4.7000000000025466E-2]
[1945,"Measurement & Testing Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E43","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F43","v":0},null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E44","v":4363.29},null,4363.29,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F44","v":0},null,4363.29,8,0.125,545.41125,545.41,1.2500000000272848E-3]
[1955,"Communications Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E45","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F45","v":0},null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E46","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F46","v":0},null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E47","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F47","v":0},null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E48","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F48","v":0},null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E49","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F49","v":0},null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E50","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F50","v":0},null,0,null,0,0,null,0]
[1995,"Contributions & Grants",{"$f":"'App 2-B FixAsset 2012-CGAAP'!E51","v":-144473.60999999999},null,-144473.60999999999,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F51","v":-110040.57},null,-199493.89499999999,25,0.04,-7979.7557999999999,-7977.81,-1.9457999999995081]
["etc.",null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!E52","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F52","v":0},null,0,null,0,0,null,0]
[null,null,{"$f":"'App 2-B FixAsset 2012-CGAAP'!E53","v":0},null,0,{"$f":"'App 2-B FixAsset 2012-CGAAP'!F53","v":0},null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":3741104.58},-200626,4543547.3099999996,106410.09,645538.73,4596752.3550000014,null,null,{"$f":"SUM(K16:K53)","v":205121.25611666666},{"$f":"SUM(L16:L53)","v":205122.6},{"$f":"SUM(M16:M53)","v":-1.3438833333295861}]
[]
["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_OldDepExp_2013","index":29,"n_rows":61,"n_cols":15,"rows_kept":61,"cut":false,"hidden":false,"merged":[[57,1,57,12],[58,1,59,10],[60,1,61,12],[8,0,8,12],[9,0,9,12],[10,0,10,12],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,"Page:",1]
[]
[null,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, 2015"]
[null,null,"Year",2013,"OldCGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013 ","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2013 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)",181024.11000000002,81389,{"$f":"C16-D16","v":99635.110000000015},28000,{"$f":"E16+0.5*F16","v":113635.11000000002},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":22727.022000000004},22727,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":2.200000000448199E-2}]
[1612,"Land Rights (Formally known as Account 1906)",8588,8588,{"$f":"C17-D17","v":0},0,0,null,0,0,0,0]
[1805,"Land",10000,10000,0,0,0,null,0,0,null,0]
[1808,"Buildings",0,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",0,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",482801.74,40402,442399.74,1547900,1216349.74,40,2.5000000000000001E-2,30408.7435,30409,-0.25649999999950523]
[1820,"Distribution Station Equipment <50 kV",256183.09,-137564,393747.08999999997,800000,793747.09,30,3.3333333333333333E-2,26458.236333333331,26458,0.23633333333054907]
[1825,"Storage Battery Equipment",0,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",459627.23000000004,-77073,536700.23,99000,586200.23,25,0.04,23448.0092,23448,9.2000000004190952E-3]
[1835,"Overhead Conductors & Devices",475830.16,-124495,600325.15999999992,25000,612825.15999999992,25,0.04,24513.006399999998,24513,6.3999999983934686E-3]
[1840,"Underground Conduit",113855.12,-23520,137375.12,500,137625.12,25,0.04,5505.0047999999997,5505,4.7999999997045961E-3]
[1845,"Underground Conductors & Devices",265912.57,-35137,301049.57,17000,309549.57,25,0.04,12381.9828,12382,-1.720000000022992E-2]
[1850,"Line Transformers",408792.76000000007,22393,386399.76000000007,28000,400399.76000000007,25,0.04,16015.990400000002,16016,-9.5999999975902028E-3]
[1855,"Services (Overhead & Underground)",32419.82,20,32399.82,3000,33899.82,25,0.04,1355.9928,1356,-7.2000000000116415E-3]
[1860,"Meters",254843.38,28493,226350.38,0,226350.38,25,0.04,9054.0151999999998,9054,1.5199999999822467E-2]
[1860,"Meters (Smart Meters)",618898.5,-7,618905.5,3500,620655.5,15,6.6666666666666666E-2,41377.033333333333,41377,3.3333333332848269E-2]
[1905,"Land",28299.7,0,28299.7,0,28299.7,null,0,0,null,0]
[1908,"Buildings & Fixtures",824124,-25826,849950,37500,868700,50,0.02,17374,17374,0,null,null,"`"]
[1910,"Leasehold Improvements",null,0,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",33783.96,6234,27549.96,5700,30399.96,10,0.1,3039.9960000000001,3040,-3.9999999999054126E-3]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",54878.109999999993,41508,13370.109999999993,3000,14870.109999999993,5,0.2,2974.0219999999986,2974,2.1999999998570274E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",204793.8,184346,20447.799999999988,0,20447.799999999988,8,0.125,2555.9749999999985,2556,-2.5000000001455192E-2]
[1935,"Stores Equipment",0,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",27996.47,5066,{"$f":"C42-D42","v":22930.47},3000,24430.47,10,0.1,2443.047,2443,4.7000000000025466E-2]
[1945,"Measurement & Testing Equipment",0,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",4363.29,2163,2200.29,2000,3200.29,8,0.125,400.03625,400,3.6249999999995453E-2]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",-254514,null,-254514,-20113,-264570.5,25,0.04,-10582.82,-10581.81,-1.0100000000002183]
["etc.",null,null,null,0,null,0,null,0,0,null,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C53)","v":4492501.8099999996},{"$f":"SUM(D16:D53)","v":6980},{"$f":"SUM(E16:E53)","v":4485521.8099999996},{"$f":"SUM(F16:F53)","v":2582987},{"$f":"SUM(G16:G53)","v":5777015.3100000005},null,null,{"$f":"SUM(J16:J53)","v":231449.29301666669},{"$f":"SUM(K16:K53)","v":231450.19},{"$f":"SUM(L16:L53)","v":-0.89698333333410574}]
[]
["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_NewDepExp_2013","index":30,"n_rows":66,"n_cols":13,"rows_kept":66,"cut":false,"hidden":false,"merged":[[62,1,62,11],[63,1,64,9],[65,1,66,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",6]
[null,null,null,null,null,null,null,null,null,null,"Page:",2]
[]
[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, 2015"]
[null,null,"Year",2013,"NewCGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2013 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)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E16","v":181024.11000000002},81389.11,{"$f":"C16-D16","v":99635.000000000015},{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F16","v":28000},{"$f":"E16+0.5*F16","v":113635.00000000001},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":22727.000000000004},22727,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":3.637978807091713E-12},{"$f":"L16/I16","v":1.8189894035458565E-11}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E17","v":8588},8588,{"$f":"C17-D17","v":0},{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F17","v":0},{"$f":"E17+0.5*F17","v":0},null,0,0,0,0]
[1805,"Land",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E18","v":10000},10000,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F18","v":0},0,null,0,0,0,0]
[1808,"Buildings",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E19","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F19","v":0},0,null,0,0,null,0]
[1810,"Leasehold Improvements",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E20","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F20","v":0},0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E21","v":482801.74},40402,442399.74,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F21","v":1547900},1216349.74,45,2.2222222222222223E-2,27029.994222222223,27030,-5.7777777765295468E-3]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E22","v":256183.09},-137564,393747.08999999997,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F22","v":800000},793747.09,45,2.2222222222222223E-2,17638.824222222222,17639,-0.1757777777784213]
[1825,"Storage Battery Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E23","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F23","v":0},0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E24","v":459627.23000000004},-95987.77,555615,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F24","v":99000},605115,45,2.2222222222222223E-2,13447,13447,0]
[1835,"Overhead Conductors & Devices",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E25","v":475830.16},-124389.84,600220,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F25","v":25000},612720,60,1.6666666666666666E-2,10212,10212,0]
[1840,"Underground Conduit",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E26","v":113855.12},-23694.880000000001,137550,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F26","v":500},137800,50,0.02,2756,2756,0]
[1845,"Underground Conductors & Devices",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E27","v":265912.57},-35217.43,301130,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F27","v":17000},309630,30,3.3333333333333333E-2,10321,10321,0]
[1850,"Line Transformers",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E28","v":408792.76000000007},22312.76,386480.00000000006,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F28","v":28000},400480.00000000006,40,2.5000000000000001E-2,10012.000000000002,10012,1.8189894035458565E-12]
[1855,"Services (Overhead & Underground)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E29","v":32419.82},19.82,32400,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F29","v":3000},33900,30,3.3333333333333333E-2,1130,1130,0]
[1860,"Meters",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E30","v":254843.38},28468.38,226375,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F30","v":0},226375,25,0.04,9055,9055,0]
[1860,"Meters (Smart Meters)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E31","v":618898.5},0,618898.5,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F31","v":3500},620648.5,15,6.6666666666666666E-2,41376.566666666666,41377,-0.43333333333430346]
[1905,"Land",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E32","v":28299.7},0,28299.7,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F32","v":0},28299.7,null,0,0,null,0]
[1908,"Buildings & Fixtures  -  BUILDING ROOF",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E33","v":165167},0,165167,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F33","v":18040},174187,25,0.04,6967.48,6968,-0.52000000000043656]
[1908,"Buildings & Fixtures  -  INTERIOR FIXTURES",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E34","v":246040.77},0,246040.77,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F34","v":19460},255770.77,15,6.6666666666666666E-2,17051.384666666665,17053,-1.615333333335002]
[1908,"Buildings & Fixtures  -  STRUCTURE",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E35","v":412916},0,412916,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F35","v":0},412916,50,0.02,8258.32,8258,0.31999999999970896]
[1910,"Leasehold Improvements",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E36","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F36","v":0},0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E37","v":33783.96},6223.96,27560,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F37","v":5700},30410,10,0.1,3041,3041,0]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E38","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F38","v":0},0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E39","v":54878.109999999993},41508.11,13369.999999999993,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F39","v":3000},14869.999999999993,5,0.2,2973.9999999999986,2974,-1.3642420526593924E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E40","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F40","v":0},0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E41","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F41","v":0},0,null,0,0,null,0]
[1930,"Transportation Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E42","v":204793.8},184345.8,20448,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F42","v":0},20448,8,0.125,2556,2556,0]
[1935,"Stores Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E43","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F43","v":0},0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E44","v":27996.47},5066.47,22930,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F44","v":3000},24430,10,0.1,2443,2443,0]
[1945,"Measurement & Testing Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E45","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F45","v":0},0,null,0,0,null,0]
[1950,"Power Operated Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E46","v":4363.29},2163.29,2200,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F46","v":2000},3200,8,0.125,400,400,0]
[1955,"Communications Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E47","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F47","v":0},0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E48","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F48","v":0},0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E49","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F49","v":0},0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E50","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F50","v":0},0,null,0,0,null,0]
[1980,"System Supervisor Equipment",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E51","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F51","v":0},0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E52","v":0},0,0,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F52","v":0},0,null,0,0,null,0]
[1995,"Contributions & Grants - ACCT 1830",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E53","v":-77570.38},0,-77570.38,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F53","v":0},-77570.38,45,2.2222222222222223E-2,-1723.7862222222222,-1724,0.21377777777775009]
[1995,"Contributions & Grants - ACCT 1835",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E54","v":-49660.65},0,-49660.65,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F54","v":0},-49660.65,60,1.6666666666666666E-2,-827.67750000000001,-828,0.32249999999999091]
[1995,"Contributions & Grants - ACCT 1840",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E55","v":-219.86},0,-219.86,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F55","v":0},-219.86,50,0.02,-4.3972000000000007,-4,-0.39720000000000066]
[1995,"Contributions & Grants - ACCT 1845",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E56","v":-80350.460000000006},0,-80350.460000000006,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F56","v":-7643},-80350.460000000006,30,3.3333333333333333E-2,-2805,-2805,0]
[1995,"Contributions & Grants - ACCT 1850",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E57","v":-46712.83},0,-46712.83,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F57","v":-12470},-46712.83,40,2.5000000000000001E-2,-1324,-1324,0]
[null,null,null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C58)","v":4492501.3999999985},{"$f":"SUM(D16:D58)","v":13633.780000000021},{"$f":"SUM(E16:E58)","v":4478867.6199999992},{"$f":"SUM(F16:F58)","v":2582987},{"$f":"SUM(G16:G58)","v":5780417.6199999992},null,null,{"$f":"SUM(J16:J58)","v":202711.70885555554},{"$f":"SUM(K16:K58)","v":202714},{"$f":"SUM(L16:L58)","v":-2.2911444444431508}]
[]
["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_OldCGAAP_DepExp_2014","index":31,"n_rows":66,"n_cols":13,"rows_kept":66,"cut":false,"hidden":false,"merged":[[62,1,62,11],[63,1,64,9],[65,1,66,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",6]
[null,null,null,null,null,null,null,null,null,null,"Page:",3]
[]
[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, 2015"]
[null,null,"Year",2014,"OldCGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2014","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2014 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)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E16","v":209024.11000000002},113414.11,{"$f":"C16-D16","v":95610.000000000015},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F16","v":17000},{"$f":"E16+0.5*F16","v":104110.00000000001},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":20822.000000000004},20822,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":3.637978807091713E-12},{"$f":"+L16/I16","v":1.8189894035458565E-11}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E17","v":8588},0,{"$f":"C17-D17","v":8588},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F17","v":0},{"$f":"E17+0.5*F17","v":8588},null,0,0,0,0]
[1805,"Land",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E18","v":10000},0,10000,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F18","v":0},10000,null,0,0,0,0]
[1808,"Buildings",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E19","v":0},0,0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F19","v":0},0,null,0,0,0,0]
[1810,"Leasehold Improvements",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E20","v":0},0,0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F20","v":0},0,null,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E21","v":2030701.74},40386.74,1990315,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F21","v":25000},2002815,40,2.5000000000000001E-2,50070.375,50070.375,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E22","v":1056183},-137592,1193775,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F22","v":60000},1223775,30,3.3333333333333333E-2,40792.5,40792.5,0]
[1825,"Storage Battery Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E23","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G23","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F23","v":0},0,null,0,0,0,0]
[1830,"Poles, Towers & Fixtures",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E24","v":558627.23},50402.23,508225,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F24","v":89000},552725,25,0.04,22109,22109,0]
[1835,"Overhead Conductors & Devices",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E25","v":500830.16},-63694.84,564525,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F25","v":20000},574525,25,0.04,22981,22981,0]
[1840,"Underground Conduit",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E26","v":114355.12},-22094.880000000001,136450,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F26","v":500},136700,25,0.04,5468,5468,0]
[1845,"Underground Conductors & Devices",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E27","v":282912.57},-32912.43,315825,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F27","v":17500},324575,25,0.04,12983,12983,0]
[1850,"Line Transformers",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E28","v":435244.76000000007},47044.76,388200.00000000006,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F28","v":12500},394450.00000000006,25,0.04,15778.000000000002,15778,1.8189894035458565E-12]
[1855,"Services (Overhead & Underground)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E29","v":35419.82},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G29","v":0},35419.82,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F29","v":3100},36969.82,25,0.04,1478.7927999999999,1478.7927999999999,0]
[1860,"Meters",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E30","v":254843.38},246912.13,7931.25,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F30","v":0},7931.25,25,0.04,317.25,317,0.25]
[1860,"Meters (Smart Meters)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E31","v":622398.5},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G31","v":0},622398.5,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F31","v":3500},624148.5,15,6.6666666666666666E-2,41609.9,41609.9,0]
[1905,"Land",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E32","v":28299.7},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G32","v":0},28299.7,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F32","v":0},28299.7,null,0,0,0,0]
[1908,"Buildings & Fixtures  -  BUILDING ROOF",861624,-25826,887450,12500,893700,50,0.02,17874,17874,0]
[]
[]
[1910,"Leasehold Improvements",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E36","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G36","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F36","v":0},0,null,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E37","v":39483.96},25588.959999999999,13895,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F37","v":3500},15645,5,0.2,3129,3129,0]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E38","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G38","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F38","v":0},0,null,0,0,0,0]
[1920,"Computer Equipment - Hardware",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E39","v":57878.109999999993},44523.11,13354.999999999993,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F39","v":3100},14904.999999999993,5,0.2,2980.9999999999986,2981,-1.3642420526593924E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E40","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G40","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F40","v":0},0,8,0.125,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E41","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G41","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F41","v":0},0,null,0,0,0,0]
[1930,"Transportation Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E42","v":204793.8},179233,25560.799999999988,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F42","v":0},25560.799999999988,10,0.1,2556.079999999999,2556,7.9999999999017746E-2]
[1935,"Stores Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E43","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G43","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F43","v":0},0,null,0,0,0,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E44","v":30996.47},11938.47,19058,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F44","v":3100},20608,8,0.125,2576,2576,0]
[1945,"Measurement & Testing Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E45","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G45","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F45","v":0},0,null,0,0,0,0]
[1950,"Power Operated Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E46","v":6363.29},4363.29,2000,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F46","v":2000},3000,8,0.125,375,375,0]
[1955,"Communications Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E47","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G47","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F47","v":0},0,null,0,0,0,0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E48","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G48","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F48","v":0},0,null,0,0,0,0]
[1960,"Miscellaneous Equipment ",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E49","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G49","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F49","v":0},0,null,0,0,0,0]
[1975,"Load Management Controls Utility Premises",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E50","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G50","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F50","v":0},0,null,0,0,0,0]
[1980,"System Supervisor Equipment",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E51","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G51","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F51","v":0},0,25,0.04,0,0,0]
[1985,"Miscellaneous Fixed Assets",{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!E52","v":0},{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!G52","v":0},0,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F52","v":0},0,null,0,0,0,0]
[1995,"Contributions & Grants - ACCT 1830",-77570.38,0,-77570.38,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F53","v":0},-77570.38,25,0.04,-3102.8152,-3103.41,0.59479999999985012]
[1995,"Contributions & Grants - ACCT 1835",-49660.65,0,-49660.65,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F54","v":0},-49660.65,25,0.04,-1986.4260000000002,-1986,-0.42600000000015825]
[1995,"Contributions & Grants - ACCT 1840",-219.86,0,-219.86,{"$f":"'[5]App.2-B_FixAsset 2014-NewCGAAP'!F55","v":0},-219.86,25,0.04,-8.7944000000000013,-9,0.20559999999999867]
[1995,"Contributions & Grants - ACCT 1845",-87993.46,0,-80350.460000000006,-10431,-80350.460000000006,25,0.04,-3728.4,-3728.4,0]
[1995,"Contributions & Grants - ACCT 1850",-59182.83,0,-46712.83,-17019,-46712.83,25,0.04,-2707,-2707,0]
[null,null,null,null,null,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C58)","v":7073940.54},{"$f":"SUM(D16:D58)","v":481686.64999999997},{"$f":"SUM(E16:E58)","v":6612366.8899999997},{"$f":"SUM(F16:F58)","v":244850},{"$f":"SUM(G16:G58)","v":6748516.8899999997},null,null,{"$f":"SUM(J16:J58)","v":252367.46219999995},{"$f":"SUM(K16:K58)","v":252366.75779999996},{"$f":"SUM(L16:L58)","v":0.70440000000280101}]
[]
["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_2014","index":32,"n_rows":66,"n_cols":13,"rows_kept":66,"cut":false,"hidden":false,"merged":[[62,1,62,11],[63,1,64,9],[65,1,66,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",6]
[null,null,null,null,null,null,null,null,null,null,"Page:",3]
[]
[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, 2015"]
[null,null,"Year",2014,"NewCGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2014","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2014 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)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E16","v":209024.11000000002},113414.11,{"$f":"C16-D16","v":95610.000000000015},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F16","v":17000},{"$f":"E16+0.5*F16","v":104110.00000000001},5,{"$f":"IF(H16=0,0,1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":20822.000000000004},20822,{"$f":"IF(ISERROR(+J16-K16), 0, +J16-K16)","v":3.637978807091713E-12},{"$f":"+L16/I16","v":1.8189894035458565E-11}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E17","v":8588},0,{"$f":"C17-D17","v":8588},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F17","v":0},{"$f":"E17+0.5*F17","v":8588},null,0,0,null,0]
[1805,"Land",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E18","v":10000},0,10000,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F18","v":0},10000,null,0,0,null,0]
[1808,"Buildings",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E19","v":0},0,0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F19","v":0},0,null,0,0,null,0]
[1810,"Leasehold Improvements",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E20","v":0},0,0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F20","v":0},0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E21","v":2030701.74},40386.74,1990315,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F21","v":25000},2002815,45,2.2222222222222223E-2,44507,44507,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E22","v":1056183},-137592,1193775,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F22","v":60000},1223775,45,2.2222222222222223E-2,27195,27195,0]
[1825,"Storage Battery Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E23","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G23","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F23","v":0},0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E24","v":558627.23},-32767.77,591395,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F24","v":89000},635895,45,2.2222222222222223E-2,14131,14131,0]
[1835,"Overhead Conductors & Devices",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E25","v":500830.16},-124449.84,625280,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F25","v":20000},635280,60,1.6666666666666666E-2,10588,10588,0]
[1840,"Underground Conduit",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E26","v":114355.12},-23544.880000000001,137900,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F26","v":500},138150,50,0.02,2763,2763,0]
[1845,"Underground Conductors & Devices",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E27","v":282912.57},-33447.43,316360,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F27","v":17500},325110,30,3.3333333333333333E-2,10837,10837,0]
[1850,"Line Transformers",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E28","v":435244.76000000007},31494.76,403750.00000000006,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F28","v":12500},410000.00000000006,40,2.5000000000000001E-2,10250.000000000002,10250,1.8189894035458565E-12]
[1855,"Services (Overhead & Underground)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E29","v":35419.82},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G29","v":0},35419.82,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F29","v":3100},36969.82,30,3.3333333333333333E-2,1232.3273333333334,1232,0.32733333333339942]
[1860,"Meters",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E30","v":254843.38},{"$f":"-'App.2-B_FixAsset 2014-NewCGAAP'!G30","v":246912.13},7931.25,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F30","v":0},7931.25,25,0.04,317.25,317,0.25]
[1860,"Meters (Smart Meters)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E31","v":622398.5},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G31","v":0},622398.5,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F31","v":3500},624148.5,15,6.6666666666666666E-2,41609.9,41610,-9.9999999998544808E-2]
[1905,"Land",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E32","v":28299.7},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G32","v":0},28299.7,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F32","v":0},28299.7,null,0,0,null,0]
[1908,"Buildings & Fixtures  -  BUILDING ROOF",183207,0,183207,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F33","v":0},183207,25,0.04,7328.28,7329,-0.72000000000025466]
[1908,"Buildings & Fixtures  -  INTERIOR FIXTURES",265500.77,0,265500.77,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F34","v":12500},271750.77,15,{"$f":"IF(H34=0,0,1/H34)","v":6.6666666666666666E-2},{"$f":"IF(H34=0,0,G34/H34)","v":18116.718000000001},18118,-1.2819999999992433]
[1908,"Buildings & Fixtures  -  STRUCTURE",412916,0,412916,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F35","v":0},412916,50,0.02,8258.32,8258,0.31999999999970896]
[1910,"Leasehold Improvements",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E36","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G36","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F36","v":0},0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E37","v":39483.96},9953.9599999999991,29530,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F37","v":3500},31280,10,0.1,3128,3128,0]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E38","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G38","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F38","v":0},0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E39","v":57878.109999999993},44523.11,13354.999999999993,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F39","v":3100},14904.999999999993,5,0.2,2980.9999999999986,2981,-1.3642420526593924E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E40","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G40","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F40","v":0},0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E41","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G41","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F41","v":0},0,null,0,0,null,0]
[1930,"Transportation Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E42","v":204793.8},184345.8,20448,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F42","v":0},20448,8,0.125,2556,2556,0]
[1935,"Stores Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E43","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G43","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F43","v":0},0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E44","v":30996.47},6786.47,24210,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F44","v":3100},25760,10,0.1,2576,2576,0]
[1945,"Measurement & Testing Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E45","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G45","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F45","v":0},0,null,0,0,null,0]
[1950,"Power Operated Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E46","v":6363.29},4363.29,2000,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F46","v":2000},3000,8,0.125,375,375,0]
[1955,"Communications Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E47","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G47","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F47","v":0},0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E48","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G48","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F48","v":0},0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E49","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G49","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F49","v":0},0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E50","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G50","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F50","v":0},0,null,0,0,null,0]
[1980,"System Supervisor Equipment",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E51","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G51","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F51","v":0},0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!E52","v":0},{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!G52","v":0},0,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F52","v":0},0,null,0,0,null,0]
[1995,"Contributions & Grants - ACCT 1830",-77570.38,0,-77570.38,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F53","v":0},-77570.38,45,2.2222222222222223E-2,-1723.7862222222222,-1724,0.21377777777775009]
[1995,"Contributions & Grants - ACCT 1835",-49660.65,0,-49660.65,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F54","v":0},-49660.65,60,{"$f":"IF(H54=0,0,1/H54)","v":1.6666666666666666E-2},{"$f":"IF(H54=0,0,G54/H54)","v":-827.67750000000001},-828,0.32249999999999091]
[1995,"Contributions & Grants - ACCT 1840",-219.86,0,-219.86,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F55","v":0},-219.86,50,0.02,-4.3972000000000007,-4,-0.39720000000000066]
[1995,"Contributions & Grants - ACCT 1845",-87993.46,0,-80350.460000000006,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F56","v":-10431},-80350.460000000006,30,3.3333333333333333E-2,-3107,-3107,0]
[1995,"Contributions & Grants - ACCT 1850",-59182.83,0,-46712.83,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!F57","v":-17019},-46712.83,40,2.5000000000000001E-2,-1693,-1693,0]
[null,null,null,null,null,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C16:C58)","v":7073940.3100000005},{"$f":"SUM(D16:D58)","v":330378.44999999995},{"$f":"SUM(E16:E58)","v":6763674.8600000003},{"$f":"SUM(F16:F58)","v":244850},{"$f":"SUM(G16:G58)","v":6899824.8600000003},null,null,{"$f":"SUM(J16:J58)","v":222215.93441111108},{"$f":"SUM(K16:K58)","v":222217},{"$f":"SUM(L16:L58)","v":-1.0655888888831013}]
[]
["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-EE Account 1576","index":33,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[47,0,47,9],[52,0,53,8],[25,1,26,9],[31,1,31,9],[37,6,38,7],[37,8,38,8],[41,0,41,9],[45,0,45,7],[20,1,20,9],[12,0,12,9],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EE"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2010 Rebasing Year",2011,2012,2013,"2014 Rebasing Year",2015,2016,2016,2017]
["Reporting Basis","CGAAP","IRM","IRM","IRM","CGAAP - ASPE","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,{"$f":"'App 2-B FixAsset 2013-OldCGAAP'!E54","v":4492501.5799999991}]
["            Net Additions - Note 4",null,null,null,{"$f":"'App 2-B FixAsset 2013-OldCGAAP'!F54","v":2587987}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"'App 2-B FixAsset 2013-OldCGAAP'!K54","v":-231450.19}]
["            Closing net PP&E (1)",null,null,null,{"$f":"SUM(E22:E24)","v":6849038.3899999987}]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,null,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!E60","v":4492501.3999999985}]
["            Net Additions - Note 4",null,null,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!F60","v":2582987}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!K60","v":-202714}]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":6872774.3999999985}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,null,{"$f":"E25-E31","v":-23736.009999999776}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":-23736.009999999776},null,"WACC",5.9799999999999999E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":-1419.4133979999865},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":-25155.423397999763}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account opening balance as of 2014 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App 2-YB Acct Changes Sum","index":34,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":false,"merged":[[39,0,42,8],[34,0,34,2],[34,6,34,8],[35,0,35,2],[35,6,35,8],[36,0,36,2],[36,6,36,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[28,0,28,2],[28,6,28,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[22,0,22,2],[22,6,22,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,3,24,5],[24,6,24,8],[19,0,19,2],[19,6,19,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,18,2],[14,6,14,8],[15,6,15,8],[16,6,16,8],[17,6,17,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-YB"]
["Summary of Impacts to Revenue Requirement"]
["from Accounting Changes under CGAAP or ASPE"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2014},{"$f":"TestYear","v":2014},"Difference","Reasons why the revenue requirement "]
[null,null,null,"CGAAP or ASPE","CGAAP",null,"component is different under"]
[null,null,null,"with the","without the",null,"CGAAP or ASPE with the changes to the policies"]
[null,null,null,"changes to","changes to",null,"versus CGAAP without the changes to the policies"]
[null,null,null,"the policies","the policies"]
["Closing NBV 2013",null,null,{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!N60","v":4833148.5500000007},{"$f":"'App 2-B FixAsset 2013-OldCGAAP'!N54","v":4804411.8900000006},{"$f":"+D20-E20","v":28736.660000000149},"Change due to adoption of new useful lives as per Kinetrics report"]
["Closing NBV 2014",null,null,{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!N60","v":4801423.4600000009},{"$f":"'App.2-B_FixAsset 2014-OldCGAAP'!N60","v":4742536.8522000005},58886.607800000347,"Change due to adoption of new useful lives as per Kinetrics report"]
["Average NBV",null,null,{"$f":"AVERAGE(D20:D21)","v":4817286.0050000008},{"$f":"AVERAGE(E20:E21)","v":4773474.371100001},{"$f":"(F20+F21)/2","v":43811.633900000248},"Change due to adoption of new useful lives as per Kinetrics report"]
["Working Capital",null,null,{"$f":"'Rate Base'!D31","v":2282269.5108857001},{"$f":"'Rate Base'!D31+6224","v":2288493.5108857001},-6224,"Change due to addition of formally cap. Burdens in OM&A"]
["Rate Base",null,null,{"$f":"SUM(D22:D23)","v":7099555.5158857014},{"$f":"SUM(E22:E23)","v":7061967.8819857016},{"$f":"SUM(F22:F23)","v":37587.633900000248}]
[]
["Return on Rate Base",null,null,422564.6254630094,419987.78922752576,{"$f":"+D26-E26","v":2576.8362354836427},"Change due to change in Rate Base"]
[null,null,null,null,null,0]
["OM&A",null,null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H119","v":1126665},{"$f":"D28+6224","v":1132889},-6224,"Change due to addition of formally cap. Burdens in OM&A"]
["Depreciation",null,null,{"$f":"'App.2-CF_CGAAP_DepExp_2014'!J59","v":222215.93441111108},{"$f":"'App.2-CF_OldCGAAP_DepExp_2014'!J59","v":252367.46219999995},-30151.527788888867,"Change due to adoption of new useful lives as per Kinetrics report"]
["PILs or Income Taxes",null,null,{"$f":"'Revenue Requirement'!C21","v":18398.512994136116},30744.48673592979,-12345.973741793674,"Change due to change in Rate Base"]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,{"$f":"'Revenue Requirement'!E24","v":157139.44},{"$f":"D32","v":157139.44},0,"no change"]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D26:D36)","v":1946983.5128682565},{"$f":"SUM(E26:E36)","v":1993128.1781634553},{"$f":"SUM(F26:F36)","v":-46144.665295198894}]
[]
[]
["For  CGAAP or ASPE applications, the applicants must provide a summary of the dollar impacts of CGAAP or ASPE to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from making capitalization and depreciation expense policy changes under CGAAP or ASPE.  "]

{"sheet":"App.2-G_Detailed_OM&A_Expenses","index":35,"n_rows":126,"n_cols":9,"rows_kept":126,"cut":false,"hidden":false,"merged":[[41,0,41,8],[62,0,62,8],[71,0,71,1],[8,0,8,8],[9,0,9,8],[10,0,10,8],[39,0,39,1],[15,0,15,8],[12,5,12,6],[118,0,118,1],[85,0,85,8],[60,0,60,1],[124,1,124,8],[125,1,125,8],[123,1,123,8],[112,0,112,1],[73,0,73,8],[111,0,111,1]]}
[null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,"Exhibit:",null,4]
[null,null,null,null,null,null,"Tab:",null,1]
[null,null,null,null,null,null,"Schedule:",null,3]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-G"]
["Detailed, Account by Account, OM&A Expense Table"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description",{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"'LDC Info'!E26-2 & \" Actual\"","v":"2011 Actual"},{"$f":"'LDC Info'!E26-1 & \" Actual\"& CHAR(178)","v":"2012 Actual²"},{"$f":"\"Bridge Year \" & 'LDC Info'!E26& CHAR(179)","v":"Bridge Year 2013³"},{"$f":"\"Bridge Year \" & 'LDC Info'!E26& CHAR(179)","v":"Bridge Year 2013³"},{"$f":"\"Test Year \" & 'LDC Info'!E28","v":"Test Year 2014"},{"$f":"\"Test Year \" & 'LDC Info'!E28","v":"Test Year 2014"}]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","CGAAP","MIFRS"]
["Operations"]
[5005,"Operation Supervision and Engineering",{"$f":"HistoricalBalances!I366","v":0},{"$f":"HistoricalBalances!H366","v":0},{"$f":"HistoricalBalances!G366","v":0},{"$f":"HistoricalBalances!F366","v":0},null,{"$f":"HistoricalBalances!E366","v":0}]
[5010,"Load Dispatching",{"$f":"HistoricalBalances!I367","v":0},{"$f":"HistoricalBalances!H367","v":0},{"$f":"HistoricalBalances!G367","v":0},{"$f":"HistoricalBalances!F367","v":0},null,{"$f":"HistoricalBalances!E367","v":0}]
[5012,"Station Buildings and Fixtures Expense",{"$f":"HistoricalBalances!I368","v":0},{"$f":"HistoricalBalances!H368","v":0},{"$f":"HistoricalBalances!G368","v":0},{"$f":"HistoricalBalances!F368","v":0},null,{"$f":"HistoricalBalances!E368","v":0}]
[5014,"Transformer Station Equipment - Operation Labour",{"$f":"HistoricalBalances!I369","v":3289.9},{"$f":"HistoricalBalances!H369","v":11350.91},{"$f":"HistoricalBalances!G369","v":6356},{"$f":"HistoricalBalances!F369","v":9500},null,{"$f":"HistoricalBalances!E369","v":10000}]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",{"$f":"HistoricalBalances!I370","v":8023.04},{"$f":"HistoricalBalances!H370","v":3779.67},{"$f":"HistoricalBalances!G370","v":5261},{"$f":"HistoricalBalances!F370","v":8500},null,{"$f":"HistoricalBalances!E370","v":9000}]
[5016,"Distribution Station Equipment - Operation Labour",{"$f":"HistoricalBalances!I371","v":4358.8500000000004},{"$f":"HistoricalBalances!H371","v":10381.08},{"$f":"HistoricalBalances!G371","v":8507},{"$f":"HistoricalBalances!F371","v":10000},null,{"$f":"HistoricalBalances!E371","v":12000}]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",{"$f":"HistoricalBalances!I372","v":4905.24},{"$f":"HistoricalBalances!H372","v":2053.11},{"$f":"HistoricalBalances!G372","v":6400},{"$f":"HistoricalBalances!F372","v":5000},null,{"$f":"HistoricalBalances!E372","v":6500}]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",{"$f":"HistoricalBalances!I373","v":9936.49},{"$f":"HistoricalBalances!H373","v":9930.66},{"$f":"HistoricalBalances!G373","v":11028},{"$f":"HistoricalBalances!F373","v":11500},null,{"$f":"HistoricalBalances!E373","v":13500}]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",{"$f":"HistoricalBalances!I374","v":1171.07},{"$f":"HistoricalBalances!H374","v":1750.8},{"$f":"HistoricalBalances!G374","v":1404},{"$f":"HistoricalBalances!F374","v":1500},null,{"$f":"HistoricalBalances!E374","v":1600}]
[5030,"Overhead Sub-transmission Feeders - Operation",{"$f":"HistoricalBalances!I375","v":0},{"$f":"HistoricalBalances!H375","v":0},{"$f":"HistoricalBalances!G375","v":0},{"$f":"HistoricalBalances!F375","v":0},null,{"$f":"HistoricalBalances!E375","v":0}]
[5035,"Overhead Distribution Transformers - Operation",{"$f":"HistoricalBalances!I376","v":7628.04},{"$f":"HistoricalBalances!H376","v":4195.49},{"$f":"HistoricalBalances!G376","v":5585},{"$f":"HistoricalBalances!F376","v":8000},null,{"$f":"HistoricalBalances!E376","v":10000}]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",{"$f":"HistoricalBalances!I377","v":911.05},{"$f":"HistoricalBalances!H377","v":3095.89},{"$f":"HistoricalBalances!G377","v":1920},{"$f":"HistoricalBalances!F377","v":2100},null,{"$f":"HistoricalBalances!E377","v":2500}]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",{"$f":"HistoricalBalances!I378","v":31.74},{"$f":"HistoricalBalances!H378","v":31.74},{"$f":"HistoricalBalances!G378","v":50},{"$f":"HistoricalBalances!F378","v":50},null,{"$f":"HistoricalBalances!E378","v":50}]
[5050,"Underground Sub-transmission Feeders - Operation",{"$f":"HistoricalBalances!I379","v":0},{"$f":"HistoricalBalances!H379","v":0},{"$f":"HistoricalBalances!G379","v":0},{"$f":"HistoricalBalances!F379","v":0},null,{"$f":"HistoricalBalances!E379","v":0}]
[5055,"Underground Distribution Transformers - Operation",{"$f":"HistoricalBalances!I380","v":316.58999999999997},{"$f":"HistoricalBalances!H380","v":1836.82},{"$f":"HistoricalBalances!G380","v":1274},{"$f":"HistoricalBalances!F380","v":3000},null,{"$f":"HistoricalBalances!E380","v":3500}]
[5060,"Street Lighting and Signal System Expense",{"$f":"HistoricalBalances!I381","v":0},{"$f":"HistoricalBalances!H381","v":0},{"$f":"HistoricalBalances!G381","v":0},{"$f":"HistoricalBalances!F381","v":0},null,{"$f":"HistoricalBalances!E381","v":0}]
[5065,"Meter Expense",{"$f":"HistoricalBalances!I382","v":33645.26},{"$f":"HistoricalBalances!H382","v":21738.16},{"$f":"HistoricalBalances!G382","v":25715},{"$f":"HistoricalBalances!F382","v":24600},null,{"$f":"HistoricalBalances!E382","v":26300}]
[5070,"Customer Premises - Operation Labour",{"$f":"HistoricalBalances!I383","v":0},{"$f":"HistoricalBalances!H383","v":0},{"$f":"HistoricalBalances!G383","v":0},{"$f":"HistoricalBalances!F383","v":0},null,{"$f":"HistoricalBalances!E383","v":0}]
[5075,"Customer Premises - Operation Materials and Expenses",{"$f":"HistoricalBalances!I384","v":0},{"$f":"HistoricalBalances!H384","v":0},{"$f":"HistoricalBalances!G384","v":0},{"$f":"HistoricalBalances!F384","v":0},null,{"$f":"HistoricalBalances!E384","v":0}]
[5085,"Miscellaneous Distribution Expenses",{"$f":"HistoricalBalances!I385","v":0},{"$f":"HistoricalBalances!H385","v":0},{"$f":"HistoricalBalances!G385","v":0},{"$f":"HistoricalBalances!F385","v":0},null,{"$f":"HistoricalBalances!E385","v":0}]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",{"$f":"HistoricalBalances!I386","v":0},{"$f":"HistoricalBalances!H386","v":0},{"$f":"HistoricalBalances!G386","v":0},{"$f":"HistoricalBalances!F386","v":0},null,{"$f":"HistoricalBalances!E386","v":0}]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",{"$f":"HistoricalBalances!I387","v":886.91},{"$f":"HistoricalBalances!H387","v":886.91},{"$f":"HistoricalBalances!G387","v":887},{"$f":"HistoricalBalances!F387","v":1500},null,{"$f":"HistoricalBalances!E387","v":1600}]
[5096,"Other Rent",{"$f":"HistoricalBalances!I388","v":0},{"$f":"HistoricalBalances!H388","v":0},{"$f":"HistoricalBalances!G388","v":0},{"$f":"HistoricalBalances!F388","v":0},null,{"$f":"HistoricalBalances!E388","v":0}]
["Total - Operations",null,{"$f":"SUM(C17:C39)","v":75104.179999999993},71031.240000000005,74387,85250,0,96550,0]
["Account","Description",{"$f":"C14","v":"Last Rebasing Year (2010 Actuals)"},"2011 Actual","2012 Actual²","Bridge Year 2013³","Bridge Year 2013³","Test Year 2014","Test Year 2014"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",{"$f":"HistoricalBalances!I389","v":720},{"$f":"HistoricalBalances!H389","v":0},{"$f":"HistoricalBalances!G389","v":0},{"$f":"HistoricalBalances!F389","v":1000},null,{"$f":"HistoricalBalances!E389","v":1100}]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",{"$f":"HistoricalBalances!I390","v":0},{"$f":"HistoricalBalances!H390","v":0},{"$f":"HistoricalBalances!G390","v":0},{"$f":"HistoricalBalances!F390","v":0},null,{"$f":"HistoricalBalances!E390","v":0}]
[5112,"Maintenance of Transformer Station Equipment",{"$f":"HistoricalBalances!I391","v":0},{"$f":"HistoricalBalances!H391","v":0},{"$f":"HistoricalBalances!G391","v":0},{"$f":"HistoricalBalances!F391","v":0},null,{"$f":"HistoricalBalances!E391","v":0}]
[5114,"Maintenance of Distribution Station Equipment",{"$f":"HistoricalBalances!I392","v":0},{"$f":"HistoricalBalances!H392","v":0},{"$f":"HistoricalBalances!G392","v":0},{"$f":"HistoricalBalances!F392","v":0},null,{"$f":"HistoricalBalances!E392","v":0}]
[5120,"Maintenance of Poles, Towers and Fixtures",{"$f":"HistoricalBalances!I393","v":5216.54},{"$f":"HistoricalBalances!H393","v":3986.57},{"$f":"HistoricalBalances!G393","v":11552},{"$f":"HistoricalBalances!F393","v":10000},null,{"$f":"HistoricalBalances!E393","v":11000}]
[5125,"Maintenance of Overhead Conductors and Devices",{"$f":"HistoricalBalances!I394","v":36894.46},{"$f":"HistoricalBalances!H394","v":28090.02},{"$f":"HistoricalBalances!G394","v":35188},{"$f":"HistoricalBalances!F394","v":34000},null,{"$f":"HistoricalBalances!E394","v":35000}]
[5130,"Maintenance of Overhead Services",{"$f":"HistoricalBalances!I395","v":28277.95},{"$f":"HistoricalBalances!H395","v":34875.1},{"$f":"HistoricalBalances!G395","v":42724},{"$f":"HistoricalBalances!F395","v":46000},null,{"$f":"HistoricalBalances!E395","v":50000}]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",{"$f":"HistoricalBalances!I396","v":40522.910000000003},{"$f":"HistoricalBalances!H396","v":44239.08},{"$f":"HistoricalBalances!G396","v":62172},{"$f":"HistoricalBalances!F396","v":65000},null,{"$f":"HistoricalBalances!E396","v":70000}]
[5145,"Maintenance of Underground Conduit",{"$f":"HistoricalBalances!I397","v":333.17},{"$f":"HistoricalBalances!H397","v":545.37},{"$f":"HistoricalBalances!G397","v":1606},{"$f":"HistoricalBalances!F397","v":1500},null,{"$f":"HistoricalBalances!E397","v":1500}]
[5150,"Maintenance of Underground Conductors and Devices",{"$f":"HistoricalBalances!I398","v":5407.59},{"$f":"HistoricalBalances!H398","v":15280.2},{"$f":"HistoricalBalances!G398","v":4084},{"$f":"HistoricalBalances!F398","v":8900},null,{"$f":"HistoricalBalances!E398","v":10300}]
[5155,"Maintenance of Underground Services",{"$f":"HistoricalBalances!I399","v":7402.01},{"$f":"HistoricalBalances!H399","v":7581.97},{"$f":"HistoricalBalances!G399","v":7468},{"$f":"HistoricalBalances!F399","v":8500},null,{"$f":"HistoricalBalances!E399","v":9900}]
[5160,"Maintenance of Line Transformers",{"$f":"HistoricalBalances!I400","v":7716.53},{"$f":"HistoricalBalances!H400","v":11805.91},{"$f":"HistoricalBalances!G400","v":11988},{"$f":"HistoricalBalances!F400","v":13000},null,{"$f":"HistoricalBalances!E400","v":15000}]
[5165,"Maintenance of Street Lighting and Signal Systems",{"$f":"HistoricalBalances!I401","v":0},{"$f":"HistoricalBalances!H401","v":0},{"$f":"HistoricalBalances!G401","v":0},{"$f":"HistoricalBalances!F401","v":0},null,{"$f":"HistoricalBalances!E401","v":0}]
[5170,"Sentinel Lights - Labour",{"$f":"HistoricalBalances!I402","v":0},{"$f":"HistoricalBalances!H402","v":0},{"$f":"HistoricalBalances!G402","v":0},{"$f":"HistoricalBalances!F402","v":0},null,{"$f":"HistoricalBalances!E402","v":0}]
[5172,"Sentinel Lights - Materials and Expenses",{"$f":"HistoricalBalances!I403","v":0},{"$f":"HistoricalBalances!H403","v":0},{"$f":"HistoricalBalances!G403","v":0},{"$f":"HistoricalBalances!F403","v":0},null,{"$f":"HistoricalBalances!E403","v":0}]
[5175,"Maintenance of Meters",{"$f":"HistoricalBalances!I404","v":-981.88},{"$f":"HistoricalBalances!H404","v":1229.42},{"$f":"HistoricalBalances!G404","v":1963},{"$f":"HistoricalBalances!F404","v":1800},null,{"$f":"HistoricalBalances!E404","v":1900}]
[5178,"Customer Installations Expenses - Leased Property",{"$f":"HistoricalBalances!I405","v":0},{"$f":"HistoricalBalances!H405","v":0},{"$f":"HistoricalBalances!G405","v":0},{"$f":"HistoricalBalances!F405","v":0},null,{"$f":"HistoricalBalances!E405","v":0}]
[5195,"Maintenance of Other Installations on Customer Premises",{"$f":"HistoricalBalances!I406","v":0},{"$f":"HistoricalBalances!H406","v":0},{"$f":"HistoricalBalances!G406","v":0},{"$f":"HistoricalBalances!F406","v":0},null,{"$f":"HistoricalBalances!E406","v":0}]
["Total - Maintenance",null,{"$f":"SUM(C43:C60)","v":131509.28},147633.64000000001,178745,189700,0,205700,0]
["Account","Description",{"$f":"C41","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"D41","v":"2011 Actual"},{"$f":"E41","v":"2012 Actual²"},{"$f":"F41","v":"Bridge Year 2013³"},{"$f":"G41","v":"Bridge Year 2013³"},null,{"$f":"I41","v":"Test Year 2014"}]
["Billing and Collecting"]
[5305,"Supervision",{"$f":"HistoricalBalances!I414","v":0},{"$f":"HistoricalBalances!H414","v":0},{"$f":"HistoricalBalances!G414","v":0},{"$f":"HistoricalBalances!F414","v":0},null,{"$f":"HistoricalBalances!E414","v":0}]
[5310,"Meter Reading Expense",{"$f":"HistoricalBalances!I415","v":29863.73},{"$f":"HistoricalBalances!H415","v":42061.58},{"$f":"HistoricalBalances!G415","v":35200},{"$f":"HistoricalBalances!F415","v":38000},null,{"$f":"HistoricalBalances!E415","v":45000}]
[5315,"Customer Billing",{"$f":"HistoricalBalances!I416","v":175731.13},{"$f":"HistoricalBalances!H416","v":185552.18},{"$f":"HistoricalBalances!G416","v":211800},{"$f":"HistoricalBalances!F416","v":230000},null,{"$f":"HistoricalBalances!E416","v":245000}]
[5320,"Collecting",{"$f":"HistoricalBalances!I417","v":100396.13},{"$f":"HistoricalBalances!H417","v":94826.84},{"$f":"HistoricalBalances!G417","v":97931},{"$f":"HistoricalBalances!F417","v":102130},null,{"$f":"HistoricalBalances!E417","v":106250}]
[5325,"Collecting - Cash Over and Short",{"$f":"HistoricalBalances!I418","v":0},{"$f":"HistoricalBalances!H418","v":5},{"$f":"HistoricalBalances!G418","v":0},{"$f":"HistoricalBalances!F418","v":60},null,{"$f":"HistoricalBalances!E418","v":65}]
[5330,"Collection Charges",{"$f":"HistoricalBalances!I419","v":0},{"$f":"HistoricalBalances!H419","v":0},{"$f":"HistoricalBalances!G419","v":0},{"$f":"HistoricalBalances!F419","v":0},null,{"$f":"HistoricalBalances!E419","v":0}]
[5335,"Bad Debt Expense",{"$f":"HistoricalBalances!I420","v":19528.13},{"$f":"HistoricalBalances!H420","v":17496.830000000002},{"$f":"HistoricalBalances!G420","v":2800},{"$f":"HistoricalBalances!F420","v":20000},null,{"$f":"HistoricalBalances!E420","v":30000}]
[5340,"Miscellaneous Customer Accounts Expenses",{"$f":"HistoricalBalances!I421","v":0},{"$f":"HistoricalBalances!H421","v":0},{"$f":"HistoricalBalances!G421","v":0},{"$f":"HistoricalBalances!F421","v":0},null,{"$f":"HistoricalBalances!E421","v":0}]
["Total - Billing and Collecting",null,{"$f":"SUM(C64:C71)","v":325519.12},339942.43,347731,390190,0,426315,0]
["Account","Description",{"$f":"C62","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"D62","v":"2011 Actual"},{"$f":"E62","v":"2012 Actual²"},{"$f":"F62","v":"Bridge Year 2013³"},{"$f":"G62","v":"Bridge Year 2013³"},null,{"$f":"I62","v":"Test Year 2014"}]
["Community Relations"]
[5405,"Supervision",{"$f":"HistoricalBalances!I422","v":0},{"$f":"HistoricalBalances!H422","v":0},{"$f":"HistoricalBalances!G422","v":0},{"$f":"HistoricalBalances!F422","v":0},null,{"$f":"HistoricalBalances!E422","v":0}]
[5410,"Community Relations - Sundry",{"$f":"HistoricalBalances!I423","v":100},{"$f":"HistoricalBalances!H423","v":225},{"$f":"HistoricalBalances!G423","v":0},{"$f":"HistoricalBalances!F423","v":200},null,{"$f":"HistoricalBalances!E423","v":200}]
[5415,"Energy Conservation",{"$f":"HistoricalBalances!I424","v":0},{"$f":"HistoricalBalances!H424","v":0},{"$f":"HistoricalBalances!G424","v":0},{"$f":"HistoricalBalances!F424","v":0},null,{"$f":"HistoricalBalances!E424","v":0}]
[5420,"Community Safety Program",{"$f":"HistoricalBalances!I425","v":0},{"$f":"HistoricalBalances!H425","v":0},{"$f":"HistoricalBalances!G425","v":0},{"$f":"HistoricalBalances!F425","v":0},null,{"$f":"HistoricalBalances!E425","v":0}]
[5425,"Miscellaneous Customer Service and Informational Expenses",{"$f":"HistoricalBalances!I426","v":0},{"$f":"HistoricalBalances!H426","v":0},{"$f":"HistoricalBalances!G426","v":0},{"$f":"HistoricalBalances!F426","v":0},null,{"$f":"HistoricalBalances!E426","v":0}]
[5505,"Supervision",{"$f":"HistoricalBalances!I427","v":0},{"$f":"HistoricalBalances!H427","v":0},{"$f":"HistoricalBalances!G427","v":0},{"$f":"HistoricalBalances!F427","v":0},null,{"$f":"HistoricalBalances!E427","v":0}]
[5510,"Demonstrating and Selling Expense",{"$f":"HistoricalBalances!I428","v":0},{"$f":"HistoricalBalances!H428","v":0},{"$f":"HistoricalBalances!G428","v":0},{"$f":"HistoricalBalances!F428","v":0},null,{"$f":"HistoricalBalances!E428","v":0}]
[5515,"Advertising Expenses",{"$f":"HistoricalBalances!I429","v":0},{"$f":"HistoricalBalances!H429","v":0},{"$f":"HistoricalBalances!G429","v":0},{"$f":"HistoricalBalances!F429","v":0},null,{"$f":"HistoricalBalances!E429","v":0}]
[5520,"Miscellaneous Sales Expense",{"$f":"HistoricalBalances!I430","v":0},{"$f":"HistoricalBalances!H430","v":0},{"$f":"HistoricalBalances!G430","v":0},{"$f":"HistoricalBalances!F430","v":0},null,{"$f":"HistoricalBalances!E430","v":0}]
["Total - Community Relations",null,{"$f":"SUM(C75:C83)","v":100},225,0,200,0,200,0]
["Account","Description",{"$f":"C73","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"D73","v":"2011 Actual"},{"$f":"E73","v":"2012 Actual²"},{"$f":"F73","v":"Bridge Year 2013³"},{"$f":"G73","v":"Bridge Year 2013³"},null,{"$f":"I73","v":"Test Year 2014"}]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",{"$f":"HistoricalBalances!I431","v":105990.16},{"$f":"HistoricalBalances!H431","v":105071.87},{"$f":"HistoricalBalances!G431","v":105734},{"$f":"HistoricalBalances!F431","v":109000},null,{"$f":"HistoricalBalances!E431","v":112000}]
[5610,"Management Salaries and Expenses",{"$f":"HistoricalBalances!I432","v":69180.62},{"$f":"HistoricalBalances!H432","v":72506.75},{"$f":"HistoricalBalances!G432","v":74249},{"$f":"HistoricalBalances!F432","v":76000},null,{"$f":"HistoricalBalances!E432","v":78000}]
[5615,"General Administrative Salaries and Expenses",{"$f":"HistoricalBalances!I433","v":0},{"$f":"HistoricalBalances!H433","v":0},{"$f":"HistoricalBalances!G433","v":0},{"$f":"HistoricalBalances!F433","v":0},null,{"$f":"HistoricalBalances!E433","v":0}]
[5620,"Office Supplies and Expenses",{"$f":"HistoricalBalances!I434","v":21409.29},{"$f":"HistoricalBalances!H434","v":24654.78},{"$f":"HistoricalBalances!G434","v":22744},{"$f":"HistoricalBalances!F434","v":27000},null,{"$f":"HistoricalBalances!E434","v":30000}]
[5625,"Administrative Expense Transferred - Credit",{"$f":"HistoricalBalances!I435","v":0},{"$f":"HistoricalBalances!H435","v":0},{"$f":"HistoricalBalances!G435","v":0},{"$f":"HistoricalBalances!F435","v":0},null,{"$f":"HistoricalBalances!E435","v":0}]
[5630,"Outside Services Employed",{"$f":"HistoricalBalances!I436","v":11212.5},{"$f":"HistoricalBalances!H436","v":19494.95},{"$f":"HistoricalBalances!G436","v":17784},{"$f":"HistoricalBalances!F436","v":19850},null,{"$f":"HistoricalBalances!E436","v":20600}]
[5635,"Property Insurance",{"$f":"HistoricalBalances!I437","v":4566.42},{"$f":"HistoricalBalances!H437","v":4657.8599999999997},{"$f":"HistoricalBalances!G437","v":4798},{"$f":"HistoricalBalances!F437","v":7700},null,{"$f":"HistoricalBalances!E437","v":12000}]
[5640,"Injuries and Damages",{"$f":"HistoricalBalances!I438","v":6177.6},{"$f":"HistoricalBalances!H438","v":9018},{"$f":"HistoricalBalances!G438","v":3509},{"$f":"HistoricalBalances!F438","v":7700},null,{"$f":"HistoricalBalances!E438","v":8000}]
[5645,"OMERS Pensions and Benefits",{"$f":"HistoricalBalances!I439","v":3249.72},{"$f":"HistoricalBalances!H439","v":3687.72},{"$f":"HistoricalBalances!G439","v":3627},{"$f":"HistoricalBalances!F439","v":3750},null,{"$f":"HistoricalBalances!E439","v":3900}]
[5646,"Employee Pensions and OPEB",{"$f":"HistoricalBalances!I440","v":0},{"$f":"HistoricalBalances!H440","v":0},{"$f":"HistoricalBalances!G440","v":0},{"$f":"HistoricalBalances!F440","v":0},null,{"$f":"HistoricalBalances!E440","v":0}]
[5647,"Employee Sick Leave",{"$f":"HistoricalBalances!I441","v":0},{"$f":"HistoricalBalances!H441","v":0},{"$f":"HistoricalBalances!G441","v":0},{"$f":"HistoricalBalances!F441","v":0},null,{"$f":"HistoricalBalances!E441","v":0}]
[5650,"Franchise Requirements",{"$f":"HistoricalBalances!I442","v":0},{"$f":"HistoricalBalances!H442","v":0},{"$f":"HistoricalBalances!G442","v":0},{"$f":"HistoricalBalances!F442","v":0},null,{"$f":"HistoricalBalances!E442","v":0}]
[5655,"Regulatory Expenses",{"$f":"HistoricalBalances!I443","v":47004.25},{"$f":"HistoricalBalances!H443","v":66083.48},{"$f":"HistoricalBalances!G443","v":128605},{"$f":"HistoricalBalances!F443","v":138000},null,{"$f":"HistoricalBalances!E443","v":65400}]
[5660,"General Advertising Expenses",{"$f":"HistoricalBalances!I444","v":0},{"$f":"HistoricalBalances!H444","v":0},{"$f":"HistoricalBalances!G444","v":0},{"$f":"HistoricalBalances!F444","v":0},null,{"$f":"HistoricalBalances!E444","v":0}]
[5665,"Miscellaneous General Expenses",{"$f":"HistoricalBalances!I445","v":13817.39},{"$f":"HistoricalBalances!H445","v":13850},{"$f":"HistoricalBalances!G445","v":14600},{"$f":"HistoricalBalances!F445","v":15100},null,{"$f":"HistoricalBalances!E445","v":15700}]
[5670,"Rent",{"$f":"HistoricalBalances!I446","v":0},{"$f":"HistoricalBalances!H446","v":0},{"$f":"HistoricalBalances!G446","v":0},{"$f":"HistoricalBalances!F446","v":0},null,{"$f":"HistoricalBalances!E446","v":0}]
[5672,"Lease Payment Charge",{"$f":"HistoricalBalances!I447","v":0},{"$f":"HistoricalBalances!H447","v":0},{"$f":"HistoricalBalances!G447","v":0},{"$f":"HistoricalBalances!F447","v":0},null,{"$f":"HistoricalBalances!E447","v":0}]
[5675,"Maintenance of General Plant",{"$f":"HistoricalBalances!I448","v":25832.76},{"$f":"HistoricalBalances!H448","v":26746.3},{"$f":"HistoricalBalances!G448","v":23003},{"$f":"HistoricalBalances!F448","v":56200},null,{"$f":"HistoricalBalances!E448","v":45000}]
[5680,"Electrical Safety Authority Fees",{"$f":"HistoricalBalances!I449","v":4914.05},{"$f":"HistoricalBalances!H449","v":4887.12},{"$f":"HistoricalBalances!G449","v":4904},{"$f":"HistoricalBalances!F449","v":5100},null,{"$f":"HistoricalBalances!E449","v":5300}]
[5681,"Special Purpose Charge Expense",{"$f":"HistoricalBalances!I450","v":22101.26},{"$f":"HistoricalBalances!H450","v":0},null,{"$f":"HistoricalBalances!F450","v":0},null,{"$f":"HistoricalBalances!E450","v":0}]
[5685,"Independent Electricity System Operator Fees and Penalties",{"$f":"HistoricalBalances!I451","v":0},{"$f":"HistoricalBalances!H451","v":0},null,{"$f":"HistoricalBalances!F451","v":0},null,{"$f":"HistoricalBalances!E451","v":0}]
[5695,"OM&A Contra Account"]
[6205,"Donations"]
[6205,"Donations, Sub-account LEAP Funding",{"$f":"HistoricalBalances!I473","v":0},{"$f":"HistoricalBalances!H473","v":2000},{"$f":"HistoricalBalances!G473","v":2000},{"$f":"HistoricalBalances!F473","v":2000},null,{"$f":"HistoricalBalances!E473","v":2000}]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C87:C110)","v":335456.02000000008},{"$f":"SUM(D87:D110)","v":352658.82999999996},405557,467400,0,{"$f":"SUM(H87:H110)","v":397900},0]
["Total OM&A",null,{"$f":"C40+C61+C72+C84+C111","v":867688.60000000009},911491.14,1006420,1132740,0,1126665,0]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",{"$f":"HistoricalBalances!I450","v":22101.26}]
[6205,"Donations1"]
[]
[]
[]
["Total Recoverable OM&A",null,{"$f":"C112-SUM(C114:C118)","v":845587.34000000008},911491.14,1006420,1132740,0,1126665,0]
[]
["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, 2013 for financial reporting purposes, 2012 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, 2014 for financial reporting purposes, 2013 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,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,"Schedule:",3]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["OM&A Detailed Variance Analysis"]
["(excluding Depreciation and Amortization)"]
[]
[]
["Account","Description",{"$f":"\"Last Board-approved Rebasing Year (\"&'LDC Info'!E30&\" Year)\"","v":"Last Board-approved Rebasing Year (2010 Year)"},"Most Current Actuals               Year 2012",{"$f":"\"Test Year \" & 'LDC Info'!E28","v":"Test Year 2014"},"Test Year Versus Last Rebasing",null,"Test Year Versus Most Current Actuals"]
[null,null,null,null,null,"Variance ($)","Percentage Change (%)","Variance ($)","Percentage Change (%)"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP"]
["Operations"]
[5005,"Operation Supervision and Engineering",{"$f":"HistoricalBalances!J366","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E17","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H17","v":0},{"$f":"E18-C18","v":0},{"$f":"IF(C18=0,\"\",(E18/C18)-1)","v":""},{"$f":"E18-D18","v":0},{"$f":"IF(D18=0,\"\",(E18/D18)-1)","v":""}]
[5010,"Load Dispatching",{"$f":"HistoricalBalances!J367","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E18","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H18","v":0},{"$f":"E19-C19","v":0},{"$f":"IF(C19=0,\"\",(E19/C19)-1)","v":""},{"$f":"E19-D19","v":0},{"$f":"IF(D19=0,\"\",(E19/D19)-1)","v":""}]
[5012,"Station Buildings and Fixtures Expense",{"$f":"HistoricalBalances!J368","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E19","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H19","v":0},0,null,0]
[5014,"Transformer Station Equipment - Operation Labour",{"$f":"HistoricalBalances!J369","v":11695},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E20","v":6356},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H20","v":10000},-1695,-0.14493373236425822,3644,0.57331655129011949]
[5015,"Transformer Station Equipment - Operation Supplies and Expenses",{"$f":"HistoricalBalances!J370","v":12944},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E21","v":5261},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H21","v":9000},-3944,-0.30469715698393074,3739,0.71070138756890322]
[5016,"Distribution Station Equipment - Operation Labour",{"$f":"HistoricalBalances!J371","v":9672},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E22","v":8507},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H22","v":12000},2328,0.2406947890818858,3493,0.41060303279652044]
[5017,"Distribution Station Equipment - Operation Supplies and Expenses",{"$f":"HistoricalBalances!J372","v":66},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E23","v":6400},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H23","v":6500},6434,97.484848484848484,100,1.5625E-2]
[5020,"Overhead Distribution Lines and Feeders - Operation Labour",{"$f":"HistoricalBalances!J373","v":10154},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E24","v":11028},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H24","v":13500},3346,0.32952531022257237,2472,0.22415669205658317]
[5025,"Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",{"$f":"HistoricalBalances!J374","v":1120},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E25","v":1404},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H25","v":1600},480,0.4285714285714286,196,0.13960113960113962]
[5030,"Overhead Sub-transmission Feeders - Operation",{"$f":"HistoricalBalances!J375","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E26","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H26","v":0},0,"",0,""]
[5035,"Overhead Distribution Transformers - Operation",{"$f":"HistoricalBalances!J376","v":12046},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E27","v":5585},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H27","v":10000},-2046,-0.16984891250207534,4415,0.79051029543419871]
[5040,"Underground Distribution Lines and Feeders - Operation Labour",{"$f":"HistoricalBalances!J377","v":2130},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E28","v":1920},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H28","v":2500},370,0.17370892018779349,580,0.30208333333333326]
[5045,"Underground Distribution Lines and Feeders - Operation Supplies and Expenses",{"$f":"HistoricalBalances!J378","v":25},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E29","v":50},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H29","v":50},25,1,0,0]
[5050,"Underground Sub-transmission Feeders - Operation",{"$f":"HistoricalBalances!J379","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E30","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H30","v":0},0,"",0,""]
[5055,"Underground Distribution Transformers - Operation",{"$f":"HistoricalBalances!J380","v":2465},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E31","v":1274},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H31","v":3500},1035,0.41987829614604455,2226,1.7472527472527473]
[5060,"Street Lighting and Signal System Expense",{"$f":"HistoricalBalances!J381","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E32","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H32","v":0},0,"",0,""]
[5065,"Meter Expense",{"$f":"HistoricalBalances!J382","v":12032},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E33","v":25715},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H33","v":26300},14268,1.1858377659574466,585,2.2749368073109011E-2]
[5070,"Customer Premises - Operation Labour",{"$f":"HistoricalBalances!J383","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E34","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H34","v":0},0,"",0,""]
[5075,"Customer Premises - Operation Materials and Expenses",{"$f":"HistoricalBalances!J384","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E35","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H35","v":0},0,"",0,""]
[5085,"Miscellaneous Distribution Expenses",{"$f":"HistoricalBalances!J385","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E36","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H36","v":0},0,"",0,""]
[5090,"Underground Distribution Lines and Feeders - Rental Paid",{"$f":"HistoricalBalances!J386","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E37","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H37","v":0},0,"",0,""]
[5095,"Overhead Distribution Lines and Feeders - Rental Paid",{"$f":"HistoricalBalances!J387","v":1114},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E38","v":887},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H38","v":1600},486,0.43626570915619389,713,0.80383314543404727]
[5096,"Other Rent",{"$f":"HistoricalBalances!J388","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!E39","v":0},{"$f":"+'App.2-G_Detailed_OM&A_Expenses'!H39","v":0},0,"",0,""]
["Total - Operations",null,{"$f":"SUM(C18:C40)","v":75463},{"$f":"SUM(D18:D40)","v":74387},{"$f":"SUM(E18:E40)","v":96550},21087,0.27943495487854975,22163,0.29794184467716134]
["Account","Description"]
["Maintenance"]
[5105,"Maintenance Supervision and Engineering",{"$f":"HistoricalBalances!J389","v":4815},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E43","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H43","v":1100},{"$f":"E44-C44","v":-3715},{"$f":"IF(C44=0,\"\",(E44/C44)-1)","v":-0.77154724818276221},{"$f":"E44-D44","v":1100},{"$f":"IF(D44=0,\"\",(E44/D44)-1)","v":""}]
[5110,"Maintenance of Buildings and Fixtures - Distribution Stations",{"$f":"HistoricalBalances!J390","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E44","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H44","v":0},0,"",0,""]
[5112,"Maintenance of Transformer Station Equipment",{"$f":"HistoricalBalances!J391","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E45","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H45","v":0},0,"",0,""]
[5114,"Maintenance of Distribution Station Equipment",{"$f":"HistoricalBalances!J392","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E46","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H46","v":0},0,"",0,""]
[5120,"Maintenance of Poles, Towers and Fixtures",{"$f":"HistoricalBalances!J393","v":18022},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E47","v":11552},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H47","v":11000},-7022,-0.38963489068915769,-552,-4.7783933518005584E-2]
[5125,"Maintenance of Overhead Conductors and Devices",{"$f":"HistoricalBalances!J394","v":32799},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E48","v":35188},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H48","v":35000},2201,6.7105704442208536E-2,-188,-5.3427304762987404E-3]
[5130,"Maintenance of Overhead Services",{"$f":"HistoricalBalances!J395","v":33392},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E49","v":42724},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H49","v":50000},16608,0.4973646382367034,7276,0.17030240614174708]
[5135,"Overhead Distribution Lines and Feeders - Right of Way",{"$f":"HistoricalBalances!J396","v":44827},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E50","v":62172},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H50","v":70000},25173,0.56155888192384062,7828,0.12590876922087113]
[5145,"Maintenance of Underground Conduit",{"$f":"HistoricalBalances!J397","v":1198},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E51","v":1606},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H51","v":1500},302,0.25208681135225386,-106,-6.6002490660024948E-2]
[5150,"Maintenance of Underground Conductors and Devices",{"$f":"HistoricalBalances!J398","v":18596},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E52","v":4084},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H52","v":10300},-8296,-0.44611744461174441,6216,1.5220372184133204]
[5155,"Maintenance of Underground Services",{"$f":"HistoricalBalances!J399","v":7176},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E53","v":7468},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H53","v":9900},2724,0.37959866220735794,2432,0.32565613283342265]
[5160,"Maintenance of Line Transformers",{"$f":"HistoricalBalances!J400","v":2362},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E54","v":11988},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H54","v":15000},12638,5.3505503810330231,3012,0.25125125125125125]
[5165,"Maintenance of Street Lighting and Signal Systems",{"$f":"HistoricalBalances!J401","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E55","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H55","v":0},0,"",0,""]
[5170,"Sentinel Lights - Labour",{"$f":"HistoricalBalances!J402","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E56","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H56","v":0},0,"",0,""]
[5172,"Sentinel Lights - Materials and Expenses",{"$f":"HistoricalBalances!J403","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E57","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H57","v":0},0,"",0,""]
[5175,"Maintenance of Meters",{"$f":"HistoricalBalances!J404","v":8700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E58","v":1963},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H58","v":1900},-6800,-0.78160919540229878,-63,-3.20937340804891E-2]
[5178,"Customer Installations Expenses - Leased Property",{"$f":"HistoricalBalances!J405","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E59","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H59","v":0},0,"",0,""]
[5195,"Maintenance of Other Installations on Customer Premises",{"$f":"HistoricalBalances!J406","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E60","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H60","v":0},0,"",0,""]
["Total - Maintenance",null,{"$f":"SUM(C44:C61)","v":171887},{"$f":"SUM(D44:D61)","v":178745},{"$f":"SUM(E44:E61)","v":205700},33813,0.19671644743348837,26955,0.15080142101876981]
["Account","Description"]
["Billing and Collecting"]
[5305,"Supervision",{"$f":"HistoricalBalances!J414","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E64","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H64","v":0},{"$f":"E65-C65","v":0},{"$f":"IF(C65=0,\"\",(E65/C65)-1)","v":""},{"$f":"E65-D65","v":0},{"$f":"IF(D65=0,\"\",(E65/D65)-1)","v":""}]
[5310,"Meter Reading Expense",{"$f":"HistoricalBalances!J415","v":33376},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E65","v":35200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H65","v":45000},11624,0.34827420901246398,9800,0.27840909090909083]
[5315,"Customer Billing",{"$f":"HistoricalBalances!J416","v":185880},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E66","v":211800},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H66","v":245000},59120,0.31805465891973306,33200,0.15675165250236067]
[5320,"Collecting",{"$f":"HistoricalBalances!J417","v":100389},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E67","v":97931},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H67","v":106250},5861,5.8382890555738198E-2,8319,8.4947565122382107E-2]
[5325,"Collecting - Cash Over and Short",{"$f":"HistoricalBalances!J418","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E68","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H68","v":65},65,"",65,""]
[5330,"Collection Charges",{"$f":"HistoricalBalances!J419","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E69","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H69","v":0},0,"",0,""]
[5335,"Bad Debt Expense",{"$f":"HistoricalBalances!J420","v":7927},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E70","v":2800},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H70","v":30000},22073,2.7845338715781507,27200,9.7142857142857135]
[5340,"Miscellaneous Customer Accounts Expenses",{"$f":"HistoricalBalances!J421","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E71","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H71","v":0},0,"",0,""]
["Total - Billing and Collecting",null,{"$f":"SUM(C65:C72)","v":327572},{"$f":"SUM(D65:D72)","v":347731},{"$f":"SUM(E65:E72)","v":426315},98743,0.30143907293663674,78584,0.22599078022954533]
["Account","Description"]
["Community Relations"]
[5405,"Supervision",{"$f":"HistoricalBalances!J422","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E75","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H75","v":0},{"$f":"E76-C76","v":0},{"$f":"IF(C76=0,\"\",(E76/C76)-1)","v":""},{"$f":"E76-D76","v":0},{"$f":"IF(D76=0,\"\",(E76/D76)-1)","v":""}]
[5410,"Community Relations - Sundry",{"$f":"HistoricalBalances!J423","v":108},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E76","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H76","v":200},92,0.85185185185185186,200,""]
[5415,"Energy Conservation",{"$f":"HistoricalBalances!J424","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E77","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H77","v":0},0,"",0,""]
[5420,"Community Safety Program",{"$f":"HistoricalBalances!J425","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E78","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H78","v":0},0,"",0,""]
[5425,"Miscellaneous Customer Service and Informational Expenses",{"$f":"HistoricalBalances!J426","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E79","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H79","v":0},0,"",0,""]
[5505,"Supervision",{"$f":"HistoricalBalances!J427","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E80","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H80","v":0},0,"",0,""]
[5510,"Demonstrating and Selling Expense",{"$f":"HistoricalBalances!J428","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E81","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H81","v":0},0,"",0,""]
[5515,"Advertising Expenses",{"$f":"HistoricalBalances!J429","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E82","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H82","v":0},0,"",0,""]
[5520,"Miscellaneous Sales Expense",{"$f":"HistoricalBalances!J430","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E83","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H83","v":0},0,"",0,""]
["Total - Community Relations",null,{"$f":"SUM(C76:C84)","v":108},{"$f":"SUM(D76:D84)","v":0},{"$f":"SUM(E76:E84)","v":200},92,0.85185185185185186,200,""]
["Account","Description"]
["Administrative and General Expenses"]
[5605,"Executive Salaries and Expenses",{"$f":"HistoricalBalances!J431","v":107289},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E87","v":105734},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H87","v":112000},{"$f":"E88-C88","v":4711},{"$f":"IF(C88=0,\"\",(E88/C88)-1)","v":4.3909440856005677E-2},{"$f":"E88-D88","v":6266},{"$f":"IF(D88=0,\"\",(E88/D88)-1)","v":5.9261921425463937E-2}]
[5610,"Management Salaries and Expenses",{"$f":"HistoricalBalances!J432","v":74757},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E88","v":74249},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H88","v":78000},3243,4.3380552991693078E-2,3751,5.0519198911769925E-2]
[5615,"General Administrative Salaries and Expenses",{"$f":"HistoricalBalances!J433","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E89","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H89","v":0},0,"",0,""]
[5620,"Office Supplies and Expenses",{"$f":"HistoricalBalances!J434","v":21702},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E90","v":22744},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H90","v":30000},8298,0.38236107271219244,7256,0.31902919451283851]
[5625,"Administrative Expense Transferred - Credit",{"$f":"HistoricalBalances!J435","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E91","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H91","v":0},0,"",0,""]
[5630,"Outside Services Employed",{"$f":"HistoricalBalances!J436","v":28817},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E92","v":17784},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H92","v":20600},-8217,-0.28514418572370481,2816,0.15834457939721092]
[5635,"Property Insurance",{"$f":"HistoricalBalances!J437","v":4698},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E93","v":4798},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H93","v":12000},7302,1.554278416347382,7202,1.5010421008753649]
[5640,"Injuries and Damages",{"$f":"HistoricalBalances!J438","v":12427},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E94","v":3509},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H94","v":8000},-4427,-0.35624044419409351,4491,1.2798518096323739]
[5645,"OMERS Pensions and Benefits",{"$f":"HistoricalBalances!J439","v":3699},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E95","v":3627},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H95","v":3900},201,5.4339010543390076E-2,273,7.5268817204301008E-2]
[5646,"Employee Pensions and OPEB",{"$f":"HistoricalBalances!J440","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E96","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H96","v":0},{"$f":"E97-C97","v":0},{"$f":"IF(C97=0,\"\",(E97/C97)-1)","v":""},{"$f":"E97-D97","v":0},{"$f":"IF(D97=0,\"\",(E97/D97)-1)","v":""}]
[5647,"Employee Sick Leave",{"$f":"HistoricalBalances!J441","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E97","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H97","v":0},{"$f":"E98-C98","v":0},{"$f":"IF(C98=0,\"\",(E98/C98)-1)","v":""},{"$f":"E98-D98","v":0},{"$f":"IF(D98=0,\"\",(E98/D98)-1)","v":""}]
[5650,"Franchise Requirements",{"$f":"HistoricalBalances!J442","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E98","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H98","v":0},0,"",0,""]
[5655,"Regulatory Expenses",{"$f":"HistoricalBalances!J443","v":67531},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E99","v":128605},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H99","v":65400},-2131,-3.1555878041195862E-2,-63205,-0.49146611718051403]
[5660,"General Advertising Expenses",{"$f":"HistoricalBalances!J444","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E100","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H100","v":0},0,"",0,""]
[5665,"Miscellaneous General Expenses",{"$f":"HistoricalBalances!J445","v":13520},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E101","v":14600},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H101","v":15700},2180,0.16124260355029585,1100,7.5342465753424737E-2]
[5670,"Rent",{"$f":"HistoricalBalances!J446","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E102","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H102","v":0},{"$f":"E103-C103","v":0},{"$f":"IF(C103=0,\"\",(E103/C103)-1)","v":""},{"$f":"E103-D103","v":0},""]
[5672,"Lease Payment Charge",{"$f":"HistoricalBalances!J447","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E103","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H103","v":0},0,"",0]
[5675,"Maintenance of General Plant",{"$f":"HistoricalBalances!J448","v":30596},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E104","v":23003},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H104","v":45000},14404,0.47078049418224599,21997,0.95626657392514014]
[5680,"Electrical Safety Authority Fees",{"$f":"HistoricalBalances!J449","v":5526},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E105","v":4904},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H105","v":5300},-226,-4.0897575099529515E-2,396,8.0750407830342485E-2]
[5681,"Special Purpose Charge Expense",{"$f":"HistoricalBalances!J450","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E106","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H106","v":0},0,"",0]
[5685,"Independent Electricity System Operator Fees and Penalties",{"$f":"HistoricalBalances!J451","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E107","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H107","v":0},0,"",0,""]
[5695,"OM&A Contra Account",{"$f":"HistoricalBalances!J452","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E108","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H108","v":0},0,"",0,""]
[6205,"Donations",{"$f":"HistoricalBalances!J473","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E109","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H109","v":0},{"$f":"E110-C110","v":0},{"$f":"IF(C110=0,\"\",(E110/C110)-1)","v":""},{"$f":"E110-D110","v":0},{"$f":"IF(D110=0,\"\",(E110/D110)-1)","v":""}]
[6205,"Donations, Sub-account LEAP Funding",{"$f":"HistoricalBalances!I473","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E110","v":2000},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H110","v":2000},2000,"",0,0]
["Total - Administrative and General Expenses",null,{"$f":"SUM(C88:C111)","v":370562},{"$f":"SUM(D88:D111)","v":405557},{"$f":"SUM(E88:E111)","v":397900},27338,7.3774429110378348E-2,-7657,-1.8880206728030813E-2]
["Total OM&A",null,{"$f":"C112+C85+C73+C62+C41","v":945592},{"$f":"D112+D85+D73+D62+D41","v":1006420},{"$f":"E112+E85+E73+E62+E41","v":1126665},181073,0.1914916792866268,120245,0.11947795155104224]
["Adjustments for non-recoverable items"]
[5681,"Special Purpose Charge Expense",{"$f":"HistoricalBalances!J450","v":0},{"$f":"HistoricalBalances!G450","v":0},{"$f":"HistoricalBalances!E450","v":0},{"$f":"E115-C115","v":0},{"$f":"IF(C115=0,\"\",(E115/C115)-1)","v":""},{"$f":"E115-D115","v":0},{"$f":"IF(D115=0,\"\",(E115/D115)-1)","v":""}]
[6205,"Donations1",null,null,null,{"$f":"E116-C116","v":0},"",{"$f":"E116-D116","v":0},""]
[null,null,null,null,null,{"$f":"E117-C117","v":0},"",{"$f":"E117-D117","v":0},""]
[null,null,null,null,null,{"$f":"E118-C118","v":0},"",{"$f":"E118-D118","v":0},""]
[null,null,null,null,null,{"$f":"E119-C119","v":0},"",{"$f":"E119-D119","v":0},""]
["Total Recoverable OM&A",null,{"$f":"C113-SUM(C115:C119)","v":945592},{"$f":"D113-SUM(D115:D119)","v":1006420},{"$f":"E113-SUM(E115:E119)","v":1126665},{"$f":"F113-SUM(F115:F119)","v":181073},0.1914916792866268,{"$f":"H113-SUM(H115:H119)","v":120245},0.11947795155104224]
[]
["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":37,"n_rows":59,"n_cols":12,"rows_kept":59,"cut":false,"hidden":false,"merged":[[61,1,62,5],[56,0,57,11],[8,0,8,6],[9,0,9,6],[12,7,12,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" BA)\"","v":"Last Rebasing Year (2010 BA)"},{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Operations",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C41","v":75463},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C40","v":75104.179999999993},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D40","v":71031.240000000005},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E40","v":74387},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F40","v":85250},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H40","v":96550}]
["Maintenance",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C62","v":171887},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C61","v":131509.28},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D61","v":147633.64000000001},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E61","v":178745},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F61","v":189700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H61","v":205700}]
["SubTotal",{"$f":"SUM(B15:B16)","v":247350},206613.46,218664.88,253132,274950,302250]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":5.8328339305677442E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":0.15762531230438101},{"$f":"IF(ISERROR((F17-E17)/E17), \"\", (F17-E17)/E17)","v":8.61921843149029E-2},{"$f":"IF(ISERROR((G17-F17)/F17), \"\", (G17-F17)/F17)","v":9.9290780141843976E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":0.4628766199452834}]
["Billing and Collecting",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C73","v":327572},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C72","v":325519.12},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D72","v":339942.43},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E72","v":347731},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F72","v":390190},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H72","v":426315}]
["Community Relations",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C85","v":108},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C84","v":100},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D84","v":225},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E84","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F84","v":200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H84","v":200}]
["Administrative and General",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C112","v":370562},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C111","v":335456.02000000008},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D111","v":352658.82999999996},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E111","v":405557},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F111","v":467400},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H111","v":397900}]
["SubTotal",{"$f":"SUM(B20:B22)","v":698242},661075.14000000013,692826.26,753288,857790,824415]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":4.8029517491763297E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":8.7268256835414976E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":0.1387278172491796},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":-3.8908124366103594E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.24708213955829567}]
["Total",{"$f":"SUM(B23,B17)","v":945592},867688.60000000009,911491.14,1006420,1132740,1126665]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":5.0481866420741171E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":0.10414677206845914},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":0.12551419884342521},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":-5.3631018592086447E-3}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2010 BA)"},"Last Rebasing Year (2010 Actuals)","2011 Actuals","2012 Actuals","2013 Bridge Year","2014 Test Year"]
["Operations",{"$f":"B15","v":75463},75104.179999999993,71031.240000000005,74387,85250,96550]
["Maintenance",171887,131509.28,147633.64000000001,178745,189700,205700]
["Billing and Collecting",{"$f":"B20","v":327572},325519.12,339942.43,347731,390190,426315]
["Community Relations",108,100,225,0,200,200]
["Administrative and General",370562,335456.02000000008,352658.82999999996,405557,467400,397900]
["Total",{"$f":"SUM(B31:B35)","v":945592},867688.60000000009,911491.14,1006420,1132740,1126665]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":5.0481866420741171E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":0.10414677206845914},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":0.12551419884342521},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":-5.3631018592086447E-3}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2010 BA)"},{"$f":"C13","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E30 & \"  BA – \" & 'LDC Info'!E30 & \" Actuals\"","v":"Variance 2010  BA – 2010 Actuals"},{"$f":"D13","v":"2011 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E30 & \" Actuals\"","v":"Variance 2011 Actuals vs. 2010 Actuals"},{"$f":"E13","v":"2012 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2012 Actuals vs. 2011 Actuals"},{"$f":"F13","v":"2013 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2013 Bridge vs. 2012 Actuals"},{"$f":"G13","v":"2014 Test Year"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \" Test vs. \" & 'LDC Info'!E26 & \" Bridge\"","v":"Variance 2014 Test vs. 2013 Bridge"}]
["Operations",{"$f":"B15","v":75463},{"$f":"C15","v":75104.179999999993},{"$f":"B41-C41","v":358.82000000000698},{"$f":"D15","v":71031.240000000005},{"$f":"E41-C41","v":-4072.9399999999878},{"$f":"E15","v":74387},{"$f":"G41-E41","v":3355.7599999999948},{"$f":"F15","v":85250},{"$f":"I41-G41","v":10863},{"$f":"G15","v":96550},{"$f":"K41-I41","v":11300}]
["Maintenance ",{"$f":"B16","v":171887},{"$f":"C16","v":131509.28},{"$f":"B42-C42","v":40377.72},{"$f":"D16","v":147633.64000000001},{"$f":"E42-C42","v":16124.360000000015},{"$f":"E16","v":178745},{"$f":"G42-E42","v":31111.359999999986},{"$f":"F16","v":189700},10955,{"$f":"G16","v":205700},16000]
["Billing and Collecting ",{"$f":"B20","v":327572},325519.12,{"$f":"B43-C43","v":2052.8800000000047},{"$f":"D20","v":339942.43},{"$f":"E43-C43","v":14423.309999999998},{"$f":"E20","v":347731},7788.570000000007,{"$f":"F20","v":390190},42459,{"$f":"G20","v":426315},36125]
["Community Relations ",108,100,{"$f":"B44-C44","v":8},{"$f":"D21","v":225},{"$f":"E44-C44","v":125},{"$f":"E21","v":0},-225,{"$f":"F21","v":200},200,{"$f":"G21","v":200},0]
["Administrative and General ",370562,335456.02000000008,{"$f":"B45-C45","v":35105.979999999923},{"$f":"D22","v":352658.82999999996},{"$f":"E45-C45","v":17202.809999999881},{"$f":"E22","v":405557},52898.170000000042,{"$f":"F22","v":467400},61843,{"$f":"G22","v":397900},-69500]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":945592},{"$f":"SUM(C41:C45)","v":867688.60000000009},77903.399999999936,911491.14,43802.539999999906,1006420,94928.86000000003,1132740,126320,1126665,-6075]
["Variance from previous year ",null,null,null,{"$f":"E46-C46","v":43802.539999999921},null,{"$f":"G46-E46","v":94928.859999999986},null,{"$f":"I46-G46","v":126320},null,{"$f":"K46-I46","v":-6075}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E47/C46), \"\", E47/C46)","v":5.0481866420741171E-2},null,{"$f":"IF(ISERROR(G47/E46), \"\", G47/E46)","v":0.10414677206845914},null,{"$f":"IF(ISERROR(I47/G46), \"\", I47/G46)","v":0.12551419884342521},null,{"$f":"IF(ISERROR(K47/I46), \"\", K47/I46)","v":-5.3631018592086447E-3}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K46-G46)/G46), \"\", (K46-G46)/G46)","v":0.11947795155104231}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K46-C46)/C46), \"\", (K46-C46)/C46)","v":0.29846698458410065},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E48,G48,I48,K48)), \"\", AVERAGE(E48,G48,I48,K48))","v":6.8694933868354222E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K47-C47)/C47), \"\", (K47-C47)/C47)","v":""}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & 'LDC Info'!E30 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2012 Actuals vs. 2010 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G46/C46)^(1/(2010-2008)) - 1), \"\", (G46-C46)/C46)","v":0.15988616192491165}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-H."]

{"sheet":"App.2-J_OM&A_Cost _Drivers","index":38,"n_rows":56,"n_cols":9,"rows_kept":56,"cut":false,"hidden":false,"merged":[[9,0,9,5],[10,0,10,5],[51,1,54,5],[55,1,56,5]]}
[null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
[]
["Appendix 2-J"]
["OM&A Cost Driver Table"]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis"]
["Opening Balance",{"$f":"'App.2-H_OM&A_Detailed_Analysis'!C120","v":945592},{"$f":"B45","v":845587.34},{"$f":"C45","v":911491.1399999999},1006419.9999999999,1132740]
["5014-Transformer Station Equipment - Operation Labour",null,8061.01,null,3144]
["5015-Transformer Station Equipment - Operation Supplies and Expenses",null,null,null,3239]
["5016-Distribution Station Equipment - Operation Labour",null,6022.23]
["5017-Distribution Station Equipment - Operation Supplies and Expenses",4839.24,null,4346.8899999999994]
["5040-Underground Distribution Lines and Feeders - Operation Labour",null,2184.84]
["5065-Meter Expense",21613.260000000002,null,3976.84]
["5120-Maintenance of Poles, Towers and Fixtures",null,null,7565.43]
["5125-Maintenance of Overhead Conductors and Devices",4095.4599999999991,null,7097.98]
["5130-Maintenance of Overhead Services",null,6597.1499999999978,7848.9000000000015,3276,4000]
["5135-Overhead Distribution Lines and Feeders - Right of Way",null,3716.1699999999983,17932.919999999998,null,5000]
["5150-Maintenance of Underground Conductors and Devices",null,9872.61,null,4816]
["5160-Maintenance of Line Transformers",5354.53,4089.38]
["5175-Maintenance of Meters",null,2211.3000000000002]
["5310-Meter Reading Expense",null,12197.850000000002,null,null,7000]
["5315-Customer Billing",null,9821.0499999999884,26247.820000000007,18200,15000]
["5320-Collecting",null,null,3104.1600000000035,4199,4120]
["5335-Bad Debt Expense",11601.130000000001,null,null,17200,10000]
["5605-Executive Salaries and Expenses",null,null,null,3266,3000]
["5610-Management Salaries and Expenses",null,3326.1300000000047]
["5620-Office Supplies and Expenses",null,3245.489999999998,null,4256,3000]
["5630-Outside Services Employed",null,8282.4500000000007]
["5635-Property Insurance",null,null,null,null,4300]
["5640-Injuries and Damages",null,2840.3999999999996,null,4191]
["5655-Regulatory Expenses",null,19079.229999999996,62521.520000000004,9395]
["5675-Maintenance of General Plant",null,null,null,33197]
["Other",588.34000000000424,6097.71,9274.2300000000032,23465,22305]
["Cost Reduction",-148096.62,-41741.200000000012,-54987.83,-5524,-83800,null," "]
[]
["Total Adjustment ",{"$f":"SUM(B16:B42)","v":-100004.66},{"$f":"SUM(C16:C42)","v":65903.799999999974},{"$f":"SUM(D16:D42)","v":94928.86000000003},{"$f":"SUM(E16:E42)","v":126320},{"$f":"SUM(F16:F42)","v":-6075}]
["Closing Balance",{"$f":"SUM(B15:B42)","v":845587.34},{"$f":"SUM(C15:C42)","v":911491.1399999999},{"$f":"SUM(D15:D42)","v":1006419.9999999999},{"$f":"SUM(E15:E42)","v":1132740},{"$f":"SUM(F15:F42)","v":1126665},null,null," "]
[]
["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":39,"n_rows":92,"n_cols":7,"rows_kept":92,"cut":false,"hidden":false,"merged":[[8,0,8,6],[13,0,13,6],[19,0,19,6],[25,0,25,6],[31,0,31,6],[37,0,37,6],[43,0,43,6],[9,0,9,6],[73,0,73,6],[79,0,79,6],[49,0,49,6],[55,0,55,6],[61,0,61,6],[67,0,67,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Board-Approved)\"","v":"Last Rebasing Year (2010 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis"]
["Number of Employees (FTEs including Part-Time)1"]
["Executive"]
["Management",2,2,2,2,2,2]
["Non-Union"]
["Union",6,6,6,6,6,6]
["Total",{"$f":"SUM(B15:B18)","v":8},8,8,8,8,8]
["Number of Part-Time Employees"]
["Executive"]
["Management"]
["Non-Union"]
["Union"]
["Total",{"$f":"SUM(B21:B24)","v":0},0,0,0,0,0]
["Total Salary and Wages"]
["Executive"]
["Management",null,149986,155200,158784,172127,186043]
["Non-Union"]
["Union",null,314865,322593,324114,349258,343241]
["Total",{"$f":"SUM(B27:B30)","v":0},464851,477793,482898,521385,529284]
["Current Benefits"]
["Executive"]
["Management",null,8502,9067,9569,10411,10901]
["Non-Union"]
["Union",null,32025,34028,35809,38684,40423]
["Total",{"$f":"SUM(B33:B36)","v":0},40527,43095,45378,49095,51324]
["Accrued Pension and Post-Retirement Benefits"]
["Executive"]
["Management",null,10549,12398,14511,16563,18200]
["Non-Union",null,3250,3688,3627,3529,3523]
["Union",null,19394,22680,25374,27044,31512]
["Total"," $-   ",33193,38766,43512,47135,53235]
["Total Benefits (Current + Accrued)"]
["Executive",{"$f":"B33+B39","v":0},0,0,0,0,0]
["Management",0,19051,21465,24080,26974,29101]
["Non-Union",0,3250,3688,3627,3529,3523]
["Union",0,51419,56708,61183,65728,71935]
["Total"," ",73720,81861,88890,96230,104559]
["Total Compensation (Salary, Wages, & Benefits)"]
["Executive",{"$f":"B27+B45","v":0},0,0,0,0,0]
["Management",0,169037,176665,182864,199101,215144]
["Non-Union",0,3250,3688,3627,3529,3523]
["Union",0,366284,379301,385297,414986,415176]
["Total"," ",538571,559654,571788,617615,633843]
["Compensation - Average Yearly Base Wages"]
["Executive"]
["Management",null,74993,77600,79392,86064,93022]
["Non-Union"]
["Union",null,52477,53765,54019,58210,57207]
["Total"]
["Compensation - Average Yearly Overtime"]
["Executive"]
["Management"]
["Non-Union"]
["Union"]
["Total"]
["Compensation - Average Yearly Incentive Pay"]
["Executive"]
["Management"]
["Non-Union"]
["Union"]
["Total"]
["Compensation - Average Yearly Benefits"]
["Executive"]
["Management",null,4251,4533,4785,5205,5451]
["Non-Union"]
["Union",null,5337,5671,5968,6447,6737]
["Total"]
[]
["Total Compensation",{"$f":"SUM(B51:B54)","v":0},538571,559654,571788,617616,633843]
["Total Compensation Capitalized (CGAAP)"]
["Total Compensation Charged to OM&A (CGAAP)",{"$f":"B81-B82","v":0},{"$f":"C81-C82","v":538571},{"$f":"D81-D82","v":559654},{"$f":"E81-E82","v":571788},{"$f":"F81-F82","v":617616}]
[]
["Total Compensation Capitalized (MIFRS)"]
["Total Compensation Charged to OM&A (MIFRS)",null,null,null,{"$f":"E81-E85","v":571788},{"$f":"F81-F85","v":617616},{"$f":"G81-G85","v":633843}]
[]
[]
["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":40,"n_rows":29,"n_cols":8,"rows_kept":29,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[28,1,29,6],[22,1,25,6],[26,1,26,6],[27,1,27,6],[15,0,15,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[13,0,13,1],[14,0,14,1],[12,0,12,1]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTEE"]
[]
[null,null,{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Board-Approved)\"","v":"Last Rebasing Year (2010 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & 'LDC Info'!E30 & \" Actuals)\"","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"'LDC Info'!E26 -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"'LDC Info'!E26 -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP"]
["Number of Customers",null,5523,5523,5547,5606,5647,5690]
["Total Recoverable OM&A from Appendix 2-I",null,{"$f":"+'App.2-I_OM&A_Summary_Analys'!B26","v":945592},{"$f":"+'App.2-I_OM&A_Summary_Analys'!C26","v":867688.60000000009},{"$f":"+'App.2-I_OM&A_Summary_Analys'!D26","v":911491.14},{"$f":"+'App.2-I_OM&A_Summary_Analys'!E26","v":1006420},{"$f":"+'App.2-I_OM&A_Summary_Analys'!F26","v":1132740},{"$f":"+'App.2-I_OM&A_Summary_Analys'!G26","v":1126665}]
["OM&A cost per customer",null,{"$f":"+C15/C14","v":171.20984971935542},{"$f":"IF(D14=0,\"\",D15/D14)","v":157.10458084374437},164.32146024878313,179.52550838387441,200.59146449442181,198.00790861159931]
["Number of FTEEs",null,8,8,8,8,8,8]
["Customers/FTEEs",null,{"$f":"IF(C17=0,\"\",C14/C17)","v":690.375},690.375,693.375,700.75,705.875,711.25]
["OM&A Cost per FTEE",null,{"$f":"IF(C17=0,\"\",C15/C17)","v":118199},108461.07500000001,113936.3925,125802.5,141592.5,140833.125]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[]
[2,"The method of calculating the number of customers must be identified."]
[3,"The method of calculating the number of FTEEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEEs should correspond to mid-year or average of January 1 and December 31 figures."]

{"sheet":"App.2-M_Regulatory_Costs","index":41,"n_rows":44,"n_cols":17,"rows_kept":44,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2","2010 Actual","Most Current Actuals               Year 2012",{"$f":"'LDC Info'!E26 & \" Bridge Year\"","v":"2013 Bridge Year"},"Annual % Change",{"$f":"'LDC Info'!E28 & \" Test Year\"","v":"2014 Test Year"},"Annual % Change",null,"INTERVENOR COSTS"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)",null,2010,2011,2012,2013,2014]
[1,"OEB Annual Assessment",5655,null,"On-Going",7976,8268,8600,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":4.0154813739719401E-2},8900,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":3.4883720930232558E-2},null,13536.67,0,7596.5,314.25]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,null,null,null,null,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},null,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""},null,"2010 COST OF SERVICE EXPENSE"]
[3,"OEB Section 30 Costs (OEB-initiated)  -  COST AWARDS & AN. REGIST. FEE",5655,null,"On-Going",1111,1448,1500,3.591160220994475E-2,1500,0,null,217074.29,"(Acct 1460.000)"]
[4,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,"",null,2010,2011,2012,2013]
[5,"Legal costs for regulatory matters",null,null,null,null,null,null,"",null,"",null,36177.29,54269,67426,59202]
[6,"Consultants' costs for regulatory matters  -  UP TO DEC. 31, 2010",5655,null,"On-Going",{"$f":"36177-13536.67","v":22640.33},110013,{"$f":"59202+45000+1964.25+334","v":106500.25},-3.1930317326134182E-2,45000,-0.57746578059675913,null,"IRM EXPENSES"]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,"",null,52147.56,"(Acct 1460.010)"]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,"",null,2010,2011,2012,2013]
[9,"Other regulatory agency fees or assessments",null,null,null,0,null,null,"",null,"",null,2662.5,19130.560000000001,28390.25,1964.25]
[10,"Any other costs for regulatory matters (please define)  -  FEE FOR PUBLICATION OF APPLICATION IN LOCAL NEWSPAPERS",5655,null,"On-Going",1740,1280,1400,9.375E-2,null,-1,null,"2014 COST OF SERVICE EXPENSE"]
[11,"Intervenor costs",null,null,null,13536.67,7597,20000,{"$f":"IF(G25=0,\"\",(H25-G25)/G25)","v":1.632618138738976},10000,{"$f":"IF(H25=0,\"\",(J25-H25)/H25)","v":-0.5}]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E25,$E11,D15:D25)","v":0},null,{"$f":"SUM(F15:F25)","v":47004},{"$f":"SUM(G15:G25)","v":128606},{"$f":"SUM(H15:H25)","v":138000.25},7.304674743013545E-2,{"$f":"SUM(J15:J25)","v":65400},-0.52608781505830604,null,null,null,2012,2013,2014]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E25,$E12,D15:D25)","v":0},null,{"$f":"SUMIF($E15:$E25,$E12,F15:F25)","v":0},{"$f":"SUMIF($E15:$E25,$E12,G15:G25)","v":0},{"$f":"SUMIF($E15:$E25,$E12,H15:H25)","v":0},"",{"$f":"SUMIF($E15:$E25,$E12,J15:J25)","v":0},"",null,null,null,10000,45000,45000]
[14,"Total",null,{"$f":"D26+D27","v":0},null,{"$f":"F26+F27","v":47004},{"$f":"G26+G27","v":128606},{"$f":"H26+H27","v":138000.25},7.304674743013545E-2,{"$f":"J26+J27","v":65400},-0.52608781505830604]
[null,null,null,null,null,null,null,null,null,null,null,null,269221.84999999998,"TOTAL COS & IRM EXPENSES EXCLUDING 2014 COS"]
[null,null,null,null,null,null,null,null,null,null,null,null,-210019.85,"2010 COS EXP. TRANSFERRED TO 5655"]
["1","Please identify the resources involved.",null,null,null,null,null,null,null,null,null,null,59201.999999999971,"GL BALANCE AS OF DEC. 31, 2012"]
["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)",{"$f":"H13","v":"2013 Bridge Year"},{"$f":"J13","v":"2014 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,{"$f":"H20","v":106500.25},{"$f":"J20","v":45000}]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,{"$f":"H21","v":0},{"$f":"J21","v":0}]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,{"$f":"H22","v":0},{"$f":"J22","v":0}]
[11,"Intervenor costs",null,{"$f":"H25","v":20000},{"$f":"J25","v":10000}]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":42,"n_rows":43,"n_cols":7,"rows_kept":43,"cut":false,"hidden":true,"merged":[[15,6,16,6],[29,0,29,1],[29,2,31,2],[29,3,31,3],[29,5,30,5],[29,4,30,4],[30,0,31,0],[30,1,31,1],[27,0,27,5],[13,0,13,5],[8,0,8,5],[9,0,9,5],[42,1,43,5],[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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[null,"Year:"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methdology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
[]
[]
[]
[]
[]
[]
[]
[]
["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-R_Loss Factors","index":43,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,"Tab:",6]
[null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2008},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2011},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2012}]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",195587930,180790858,159288614,161859215,155160223,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":170537368}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",194402877,179654626,158412711,160929367,154311135,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":169542143.19999999}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",26758704,0,0,0,0,{"$f":"IF(SUM(C19:G19)=0,0,AVERAGE(C19:G19))","v":5351740.8}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C18-C19","v":167644173},179654626,158412711,160929367,154311135,164190402.39999998]
["D","\"Retail\" kWh delivered by distributor",185032775,169624607,152090908,154131709,149212313,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":162018462.40000001}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",26758704,0,0,0,0,{"$f":"IF(SUM(C22:G22)=0,0,AVERAGE(C22:G22))","v":5351740.8}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C21-C22","v":158274071},169624607,152090908,154131709,149212313,156666721.59999999]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C23=0,\"\",C20/C23)","v":1.0592017501085191},1.0591306837928296,1.0415659494912082,1.0441029172005094,1.0341715901153545,1.0480234776292146]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.0060589200000001,1.0062848,1.0054988,1.0057448,1.0054723000000001,{"$f":"IF(SUM(C26:G26)=0,0,AVERAGE(C26:G26))","v":1.0058119240000001}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C24=\"\",\"\",C24*C26)","v":1.0656193687762867},1.0657871083143307,1.0472933123342705,1.0501010796392429,1.0398308873079429,1.0541145104314114]
[]
["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-F_Other_Oper_Rev","index":44,"n_rows":104,"n_cols":9,"rows_kept":104,"cut":false,"hidden":false,"merged":[[84,0,84,1],[85,0,85,1],[86,0,86,1],[87,0,87,1],[88,0,88,1],[82,0,82,1],[83,0,83,1],[77,0,77,1],[78,0,78,1],[72,0,72,1],[73,0,73,1],[74,0,74,1],[75,0,75,1],[76,0,76,1],[64,0,64,1],[65,0,65,1],[66,0,66,1],[67,0,67,1],[68,0,68,1],[62,0,62,1],[63,0,63,1],[55,0,55,1],[58,0,58,1],[41,0,42,8],[29,0,29,1],[8,0,8,8],[9,0,9,8],[26,0,26,8],[27,0,27,1],[28,0,28,1],[36,2,36,8],[37,2,38,8],[30,0,30,1],[31,0,31,1],[34,0,34,1],[35,0,35,1],[36,0,36,1],[37,0,37,1],[102,1,102,8],[103,1,103,8],[93,0,93,1],[46,0,47,8],[92,0,92,1],[98,0,98,1],[94,0,94,1],[95,0,95,1],[96,0,96,1],[97,0,97,1],[51,0,51,1],[52,0,52,1],[53,0,53,1],[54,0,54,1],[56,0,56,1],[57,0,57,1]]}
[null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,"Tab:",3]
[null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-F"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description","2010 Actual","2011 Actual","2012 Actual²","2012 Actual²","Bridge Year³","Bridge Year³","Test Year"]
[null,null,null,null,null,null,2013,2013,2014]
[null,"Reporting Basis",null,null,null,null,"CGAAP","MIFRS","CGAAP"]
[4235,"Specific Service Charges",-72825.59,-75517.97,-64162.36,null,{"$f":"+HistoricalBalances!F287","v":-70000},null,{"$f":"+HistoricalBalances!E287","v":-70000}]
[4225,"Late Payment Charges",-28329.26,-27264.73,-31973.439999999999,null,{"$f":"+HistoricalBalances!F285","v":-30000},null,{"$f":"+HistoricalBalances!E285","v":-30000}]
[4080,"Distribution Services Revenue",-14391.11,-14502.22,-15392.81,null,-15400,null,-15400]
[4082,"Retail Services Revenues"]
[4084,"STR Revenues"]
[4210,"Rent from Electric Property",-16394.48,-16389.439999999999,-16739.439999999999,null,{"$f":"+HistoricalBalances!F282","v":-16739.439999999999},null,{"$f":"+HistoricalBalances!E282","v":-16739.439999999999}]
[4325,"Revenues from Jobbing",-34415.03,-8159.1,-22937.11,null,{"$f":"+HistoricalBalances!F295","v":-20000},null,{"$f":"+HistoricalBalances!E295","v":-20000}]
[4330,"Costs and Expenses from Jobbing",19817.12,8159.1,14618.53,null,{"$f":"+HistoricalBalances!F296","v":15000},null,{"$f":"+HistoricalBalances!E296","v":15000}]
[4390,"Misc Non-Operating Income",-3655.22,-902.68,0,null,{"$f":"+HistoricalBalances!F308","v":0},null,{"$f":"+HistoricalBalances!E308","v":0}]
[4405,"Interest and Dividend Income",-12059.97,-36255.440000000002,-39530.410000000003,null,{"$f":"+HistoricalBalances!F311","v":-20000},null,{"$f":"+HistoricalBalances!E311","v":-20000}]
[]
[]
[]
["Specific Service Charges",null,{"$f":"SUM(C15)","v":-72825.59},{"$f":"SUM(D15)","v":-75517.97},-64162.36,0,-70000,0,-70000]
["Late Payment Charges",null,{"$f":"C16","v":-28329.26},{"$f":"D16","v":-27264.73},-31973.439999999999,0,-30000,0,-30000]
["Other Operating Revenues",null,{"$f":"SUM(C17:C20)","v":-30785.59},-30891.659999999996,-32132.25,0,-32139.439999999999,0,-32139.439999999999]
["Other Income or Deductions",null,{"$f":"SUM(C21:C24)","v":-30313.1},-37158.120000000003,-47848.990000000005,0,-25000,0,-25000]
["Total",null,{"$f":"SUM(C28:C31)","v":-162253.54},{"$f":"SUM(D28:D31)","v":-170832.47999999998},-176117.04,0,-157139.44,0,{"$f":"SUM(I28:I31)","v":-157139.44}]
[]
["Description",null,"Account(s)"]
["Specific Service Charges:",null,4235]
["Late Payment Charges:",null,4225]
["Other Distribution Revenues:",null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
["The above table assumes adoption of MIFRS as of January 1, 2013.  If the adoption year differs, please adjust the table accordingly."]
[]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["4210 - Rent from Electric Property"]
[null,null,"2010 Actual","2011 Actual","2012 Actual²","2012 Actual²","Bridge Year","Bridge Year","Test Year"]
["Reporting Basis",null,"","","",null,"CGAAP","MIFRS","CGAAP"]
["Office Rent",null,-1200,-1200,-1200,0,-1200,0,-1200]
["COGECO Pole Rental",null,-13309.64,-13331.99,-13331.99,0,-13324.539999999999,0,-13324.539999999999]
["BELL Pole Rental - Expense",null,12435.06,12462.45,12462.45,0,12453.320000000002,0,12453.320000000002]
["BELL Pole Rental - Revenue",null,-14169.9,-14169.9,-14169.9,null,-14169.9,null,-14170]
["Conference Room Rental",null,-150,-150,-500,0,-498,0,-498]
[null,null,0,0,0,0,0,0,0]
["Total",null,{"$f":"SUM(C53:C58)","v":-16394.48},-16389.439999999999,-16739.439999999999,0,-16739.119999999995,0,-16739.219999999998]
[]
["4325 - Revenues from Jobbing"]
[null,null,"2010 Actual","2011 Actual","2012 Actual²","2012 Actual²","Bridge Year","Bridge Year","Test Year"]
["Reporting Basis",null,"","","",null,"CGAAP","MIFRS","CGAAP"]
["Miscelleneous jobbing revenues",null,-34415.03,-8159.1,-22937.11,null,-20000,0,-20000]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
["Total",null,-34415.03,-8159.1,-22937.11,0,{"$f":"SUM(G64:G68)","v":-20000},0,{"$f":"SUM(I64:I68)","v":-20000}]
[]
["4330 - Costs and Expenses from Jobbing"]
[null,null,"2010 Actual","2011 Actual","2012 Actual²","2012 Actual²","Bridge Year","Bridge Year","Test Year"]
["Reporting Basis",null,"","","",null,"CGAAP","MIFRS","CGAAP"]
["Miscelleneous jobbing expenses",null,19817.12,8159.1,14618.53,null,15000,0,15000]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
["Total",null,19817.12,8159.1,14618.53,0,{"$f":"SUM(G74:G78)","v":15000},0,{"$f":"SUM(I74:I78)","v":15000}]
[]
["4390 - Miscellaneous Non-Operating Income"]
[null,null,"2010 Actual","2011 Actual","2012 Actual²","2012 Actual²","Bridge Year","Bridge Year","Test Year"]
["Reporting Basis",null,"","","",null,"CGAAP","MIFRS","CGAAP"]
["UTILISMART Dividend",null,-1565.75,-482.68,0,0,0,0,0]
["Sale of Scrap",null,-2089.4699999999998,-420,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
[null,null,0,0,0,0,0,0,0]
["Total",null,-3655.22,-902.68000000000006,0,0,{"$f":"SUM(G84:G88)","v":0},0,{"$f":"SUM(I84:I88)","v":0}]
[]
["4405 - Interest and Divided Income"]
[null,null,"2010 Actual","2011 Actual","2012 Actual²","2012 Actual²","Bridge Year","Bridge Year","Test Year"]
["Reporting Basis",null,"","","",null,"CGAAP","MIFRS","CGAAP"]
["Short-term Investment Interest",null,-10835.1,-1403.91,0,null,0,null,0]
["Bank Deposit Interest",null,-986.89,-4615.8500000000004,-2385.23,null,-2000,null,-2000]
["Miscellaneous Interest Revenue",null,-237.98,-2634.96,-20.83,null,-1000,null,-1000]
["Carrying Charges on RSVA Accts",null,0,-27600.720000000001,-26442.07,null,-17000,null,-17000]
["Write-Off of Accts 1570 & 1571 as per OEB Regulatory Auditors",null,null,null,-10682.28]
["Total",null,-12059.97,-36255.440000000002,-39530.410000000003,0,{"$f":"SUM(G94:G98)","v":-20000},0,{"$f":"SUM(I94:I98)","v":-20000}]
[]
["Notes:"]
[1,"List and specify any other interest revenue"]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, 2011 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]
[3,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, 2012 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]

{"sheet":"App.2-T_1592_Tax_Variance","index":45,"n_rows":51,"n_cols":5,"rows_kept":51,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,"Exhibit:"]
[null,null,"Tab:"]
[null,null,"Schedule:"]
[null,null,"Page:"]
[]
[null,null,"Date:"]
[]
["Appendix 2-T"]
["Deferred PILs Account 1592 Balances"]
[]
["The following table should be completed based on the information requested below, in accordance with the notes following the table. An explanation should be provided for any blank entries."]
[]
["Tax Item",null,null,null,"Principal as of"]
[null,null,null,null,"December 31,"]
[null,null,null,null,"20XX"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from May 1, 2006 to April 30, 2007"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from January 1, 2006 to April 30, 2006 (4/12ths of the approved grossed-up proxy), if not recorded in PILs account 1562"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2007"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2008"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2009"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2006"]
["Capital Cost Allowance class changes from 2006 EDR application for 2007"]
["Capital Cost Allowance class changes from 2006 EDR application for 2008"]
["Capital Cost Allowance class changes from 2006 EDR application for 2009"]
["Capital Cost Allowance class changes from 2006 EDR application for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2011"]
["Capital Cost Allowance class changes from any prior application not recorded above.  Please provide details and explanation separately."]
["Insert description of additional item(s) and new rows if needed."]
["Total",null,null,null,{"$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":"CDM & LRAM Forecast","index":46,"n_rows":110,"n_cols":8,"rows_kept":110,"cut":false,"hidden":true,"merged":[[9,0,9,5],[10,0,10,5],[17,0,17,5],[25,0,25,5],[28,0,28,5],[97,5,98,5],[26,0,26,5],[40,0,40,5],[56,0,56,5],[59,1,59,5],[66,0,66,5],[48,0,48,5],[52,0,52,5],[54,0,54,5],[30,0,30,4],[33,0,33,1],[37,0,37,1],[39,0,39,5],[42,0,42,5]]}
[null,null,null,null,null,null,"File Number:",{"$f":"'[6]LDC Info'!$E$18","v":"EB-20130122"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
[]
["4 Year (2011-2014) kWh Target:"]
[9280000]
[null,2011,2012,2013,2014,"Total"]
["2011 CDM Programs",{"$f":"B19/$F$15","v":7.734030172413793E-2},{"$f":"C19/$F$15","v":7.734030172413793E-2},7.734030172413793E-2,7.734030172413793E-2,{"$f":"SUM(B13:E13)","v":0.30936120689655172}]
["2012 CDM Programs",null,7.3841271551724139E-2,7.3841271551724139E-2,7.3841271551724139E-2,{"$f":"SUM(B14:E14)","v":0.2215238146551724}]
["2013 CDM Programs",null,null,0.15637165948275861,0.15637165948275861,{"$f":"SUM(B15:E15)","v":0.31274331896551721}]
["2014 CDM Programs",null,null,null,0.15637165948275861,{"$f":"SUM(B16:E16)","v":0.15637165948275861}]
["Total in Year",{"$f":"SUM(B13:B16)","v":7.734030172413793E-2},{"$f":"SUM(C13:C16)","v":0.15118157327586207},{"$f":"SUM(D13:D16)","v":0.30755323275862068},{"$f":"SUM(E13:E16)","v":0.46392489224137928},{"$f":"SUM(B17:E17)","v":1}]
["kWh"]
["2011 CDM Programs",717718,717718,717718,717718,{"$f":"SUM(B19:E19)","v":2870872}]
["2012 CDM Programs",null,685247,685247,685247,{"$f":"SUM(B20:E20)","v":2055741}]
["2013 CDM Programs",null,null,{"$f":"(A11-SUM(F19:F20))/3","v":1451129},{"$f":"D21","v":1451129},{"$f":"SUM(B21:E21)","v":2902258}]
["2014 CDM Programs",null,null,null,{"$f":"D21","v":1451129},{"$f":"SUM(B22:E22)","v":1451129}]
["Total in Year",{"$f":"SUM(B19:B22)","v":717718},{"$f":"SUM(C19:C22)","v":1402965},{"$f":"SUM(D19:D22)","v":2854094},{"$f":"SUM(E19:E22)","v":4305223},{"$f":"A11","v":9280000}]
[]
[null,null,null,null,"Check",{"$f":"SUM(F19:F22)","v":9280000}]
["From each of the 2006-2010 CDM Final Report, 2011 CDM Final Report, and the 2012 CDM Final Report, issued by the OPA for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2014 into cells D31 to E33.  The model will calculate the cumulative savings for all programs from 2006 to 2012 and determine the \"net\" to \"gross\" factor \"g\"."]
["The Board has determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2014",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs"]
["2011 CDM program"]
["2012 CDM program"]
["2006 to 2011 OPA CDM programs:  Persistence to 2013",null,{"$f":"SUM(C35:C37)","v":0},{"$f":"SUM(D35:D37)","v":0},{"$f":"C38-D38","v":0},{"$f":"IF(D38=0,0,IF(F31=\"net\",0,E38/D38))","v":0}]
[]
["The default values represent the factor that each year's CDM program is factored into the manual CDM adjustment.  Distributors can choose alternative weights of \"0\", \"0.5\" or \"1\" from the drop-down menu for each cell, but must support its alternatives."]
["These factors do not mean that CDM programs are excluded, but also reflect the assumption that impacts of 2011 and 2012 programs are already implicitly reflected in the actual data for those years that are the basis for the load forecast prior to any manual CDM adjustment."]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2014 Load Forecast"]
[null,2011,2012,2013,2014]
["Weight Factor for each year's CDM program impact on 2014 load forecast",0,0.5,1,0.5,"Utility can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Persistence of 2011 CDM programs for the full year of 2012 means that all of 2011 CDM impact is assumed to be in the base forecast before the CDM Adjustment","50% of 2012 CDM impact is assumed reflected in base forecast based on 1/2 year rule.","Full year impact of 2013 CDM programs on adjustment for 2014 load forecast","Only 50% of 2014 CDM impact is used based on a half year rule"]
[]
[]
["The Amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2014, for assessing performance against the four-year target.  The base amount for 2011-2013 is 0 (zero) for 2014 Cost of Service applications, as the utility rebased prior to the 2011-2014 CDM programs, and there was no adjustment to reflect the impacts of the 2011-2014 programs on the load forecast used to determine their last cost of service-based rates."]
[]
["The proposed loss factor should correspond with the loss factor calculated in Appendix 2-R "]
[]
["The Manual Adjustment for the 2014 Load Forecast is the amount manually subtracted from the load forecast derived from the base forecast from historical data, and is intended to reflect the further CDM savings that the distributor needs to achieve assuming that they meet 100% of the 2011-2014 CDM target that is a condition of their target. "]
[]
["If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner, for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2011,2012,2013,2014,"Total for 2014"]
[null,"kWh"]
["Amount used for CDM threshold for LRAMVA (2014)",{"$f":"E19","v":717718},{"$f":"E20","v":685247},{"$f":"E21","v":1451129},{"$f":"E22","v":1451129},{"$f":"SUM(B61:E61)","v":4305223}]
[]
["Manual Adjustment for 2014 Load Forecast (billed basis)",{"$f":"B61*(1+F38)*B45","v":0},{"$f":"C61*(1+F38)*C45","v":342623.5},{"$f":"D61*(1+F38)*D45","v":1451129},{"$f":"E61*(1+F38)*E45","v":725564.5},{"$f":"SUM(B63:E63)","v":2519317}]
[]
["Proposed Loss Factor (TLF)",3.73E-2," Format: X.XX%"]
["Manual Adjustment for 2014 Load Forecast (system purchased basis)",{"$f":"B63*(1+$B65)","v":0},{"$f":"C63*(1+$B65)","v":355403.35655000003},{"$f":"D63*(1+$B65)","v":1505256.1117000002},{"$f":"E63*(1+$B65)","v":752628.05585000012},{"$f":"SUM(B66:E66)","v":2613287.5241000005}]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used calculate the impact of each year's program on the CDM adjustment to the 2014 load forecast."]
[]
[]
[]
[]
[]
[null,null,"LRAMVA Calculations"]
[]
[]
[null,"2011 (1)","2012 (2)",2013]
["LRAM Claim  (kW):",149,150," "," (1) tab 3.1.1 of Final 2011 OPA report"]
["LRAM Claim  (kWh):",717718,{"$f":"C61","v":685247}," "," (2) Annual report 2012 (word document)  "]
[]
["Per class allocation (kWh)","2011 Alloc by Class","2012 Alloc by Class","2011 LRAM (kWh)","2012 LRAM (kWh)","Total "]
[{"$f":"LoadForecast!A14","v":"Residential"},{"$f":"LoadForecast!E25/LoadForecast!$E$31","v":0.33265765363921546},{"$f":"LoadForecast!F25/LoadForecast!$F$31","v":0.34268507471806098},{"$f":"B81*$B$78","v":238754.38585463044},{"$f":"C81*$C$78","v":234823.91939532713},{"$f":"SUM(D81:E81)","v":473578.3052499576}]
[{"$f":"LoadForecast!A15","v":"General Service < 50 kW"},{"$f":"LoadForecast!E26/LoadForecast!$E$31","v":0.11975066649166483},{"$f":"LoadForecast!F26/LoadForecast!$F$31","v":0.12419453281460673},85947.208853064702,85103.931027610815,{"$f":"SUM(D82:E82)","v":171051.13988067553}]
[{"$f":"LoadForecast!A16","v":"General Service > 50 to 4999 kW"},{"$f":"LoadForecast!E27/LoadForecast!$E$31","v":0.53680963508417578},{"$f":"LoadForecast!F27/LoadForecast!$F$31","v":0.5219074441421615},385277.93767334445,357635.51037608372,{"$f":"SUM(D83:E83)","v":742913.44804942817}]
[{"$f":"LoadForecast!A17","v":"Unmetered Scattered Load"},{"$f":"LoadForecast!E28/LoadForecast!$E$31","v":1.396850784306487E-3},{"$f":"LoadForecast!F28/LoadForecast!$F$31","v":1.4402363311602486E-3},1002.5449512108833,986.91762521856685,1989.4625764294501]
[{"$f":"LoadForecast!A18","v":"Sentinel Lighting"},{"$f":"LoadForecast!E29/LoadForecast!$E$31","v":6.6753946997668418E-4},{"$f":"LoadForecast!F29/LoadForecast!$F$31","v":6.8596213809882733E-4},479.10509331272584,470.05349724580714,949.15859055853298]
[{"$f":"LoadForecast!A19","v":"Street Lighting "},{"$f":"LoadForecast!E30/LoadForecast!$E$31","v":8.7176545306608226E-3},{"$f":"LoadForecast!F30/LoadForecast!$F$31","v":9.0867498559116938E-3},6256.8175744368245,6226.6680785139206,12483.485652950745]
[]
[null,{"$f":"SUM(B81:B87)","v":1},{"$f":"SUM(C81:C87)","v":0.99999999999999989},{"$f":"SUM(D81:D87)","v":717717.99999999988},{"$f":"SUM(E81:E87)","v":685246.99999999988},{"$f":"SUM(D88:E88)","v":1402964.9999999998}]
[]
["Per class allocation (kW)","2011 Alloc by Class","2012 Alloc by Class","kW","kW","Total "]
[{"$f":"A83","v":"General Service > 50 to 4999 kW"},{"$f":"LoadForecast!E50/LoadForecast!$E$54","v":0.98143589030298817},{"$f":"LoadForecast!F50/LoadForecast!$F$54","v":0.98086260661550073},{"$f":"$B$77*B91","v":146.23394765514524},{"$f":"C77*C91","v":147.12939099232511},{"$f":"SUM(D91:E91)","v":293.36333864747036}]
[{"$f":"A85","v":"Sentinel Lighting"},{"$f":"LoadForecast!E52/LoadForecast!$E$54","v":1.2981894893015276E-3},{"$f":"LoadForecast!F52/LoadForecast!$F$54","v":1.347971161011358E-3},{"$f":"$B$77*B92","v":0.19343023390592762},{"$f":"C77*C92","v":0.2021956741517037},{"$f":"SUM(D92:E92)","v":0.39562590805763131}]
[{"$f":"A86","v":"Street Lighting "},{"$f":"LoadForecast!E53/LoadForecast!$E$54","v":1.7265920207710318E-2},{"$f":"LoadForecast!F53/LoadForecast!$F$54","v":1.7789422223487922E-2},{"$f":"$B$77*B93","v":2.5726221109488376},{"$f":"C77*C93","v":2.6684133335231883},5.2410354444720255]
[]
[null,null,null,{"$f":"SUM(D93:D94)","v":2.5726221109488376},{"$f":"SUM(E91:E94)","v":150},{"$f":"SUM(F91:F94)","v":299}]
[]
[]
[" LRAMVA Rate Rider","2011 Volumetric Rate","2012 Volumetric Rate","2011 LRAM","2012 LRAM","Entry to 1568"]
[]
[{"$f":"A81","v":"Residential"},7.9000000000000008E-3,8.0000000000000002E-3,{"$f":"D81*B100","v":1886.1596482515806},{"$f":"E81*C100","v":1878.591355162617},{"$f":"D100+E100","v":3764.7510034141978}]
["General Service < 50 kW",5.4000000000000003E-3,5.4999999999999997E-3,{"$f":"D82*B101","v":464.11492780654942},{"$f":"E82*C101","v":468.07162065185946},{"$f":"D101+E101","v":932.18654845840888}]
["General Service > 50 to 4999 kW",1.5287999999999999,1.5452999999999999,{"$f":"D91*B102","v":223.56245917518604},{"$f":"E91*C102","v":227.35904790043998},450.92150707562598]
["Unmetered Scattered Load",2.0999999999999999E-3,2.0999999999999999E-3,{"$f":"D84*B103","v":2.1053443975428547},{"$f":"E84*C103","v":2.0725270129589903},4.1778714105018455]
["Sentinel Lighting",3.1724000000000001,3.2067000000000001,{"$f":"D92*B104","v":0.61363807404316484},{"$f":"E92*C104","v":0.64838086830226827},1.2620189423454331]
["Street Lighting ",6.6566999999999998,6.7286000000000001,{"$f":"D93*B105","v":17.125173605953126},{"$f":"E93*C105","v":17.954685955944125},35.079859561897251]
[]
[null," "," ",{"$f":"SUM(D100:D106)","v":2593.6811913108554},{"$f":"SUM(E100:E106)","v":2594.6976175521222},{"$f":"SUM(F100:F106)","v":5188.3788088629772}]
[]
[null,null,null,"arrying charges ",null,76.27]
[null,null,null,"Total ",null,{"$f":"SUM(F107:F109)","v":5264.6488088629776}]

{"sheet":"LoadForecast","index":47,"n_rows":75,"n_cols":9,"rows_kept":75,"cut":false,"hidden":true,"merged":[[32,0,32,2],[55,0,55,2],[44,0,44,2],[8,0,8,8],[9,0,9,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["TESI-5"]
["Load Forecast"]
["Customers or Connections"]
[]
["Customer Class Name","Status","2010 Board Appr","2010 Actual","2011 Actual","2012 Actual","2012 Actual Normalized","Bridge Year 2013 Normalized","Test Year 2014 Normalized"]
[{"$f":"CustomerClass!A14","v":"Residential"},"Continued",null,4817,4835,4869,null,4905,4950]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Continued",null,593,592,616,null,630,634]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Continued",null,86,94,94,null,96,98]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Continued",null,5,5,5,null,5,5]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Continued",null,21,21,21,null,21,21]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Continued",null,1180,1201,1204,null,1210,1215]
["TOTAL"," ",{"$f":"SUM(C14:C19)","v":0},{"$f":"SUM(D14:D19)","v":6702},6748,6809,null,6867,6923]
["  "," "]
["Metered kWh"]
[null," "]
["Customer Class Name","Status","2010 Board Appr","2010 Actual","2011 Actual","2012 Actual","2012 Actual Normalized","Bridge Year 2013 Normalized","Test Year 2014 Normalized"]
[{"$f":"CustomerClass!A14","v":"Residential"},"Continued",null,50277839,51273093,51132834,null,54711761.716355503,54240612.700000003]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Continued",null,19562613,18457375,18531354,null,20128592.10864545,19701623.28374736]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Continued",null,80745583,82739387,77875019,null,82718650.653010339,82660329.471750438]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Continued",null,242514,215299,214901,null,224238,224238]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Continued",null,105383,102889,102354,null,106348.88888888889,106348.88888888889]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Continued",null,1156978,1343667,1355855,null,1150473.3263576643,1155227.3483674068]
["TOTAL"," ",{"$f":"SUM(C25:C30)","v":0},152090910,154131710,{"$f":"SUM(F25:F30)","v":149212317},0,159040064.69325787,158088379.69275409]
[]
["Metered kWh (CDM Adjusted) "]
[]
["Customer Class Name","Status","2010 Board Appr","2010 Actual","2011 Actual","2012 Actual","2012 Actual Normalized","Bridge Year 2013 Normalized","Test Year 2014 Normalized"]
[{"$f":"CustomerClass!A14","v":"Residential"},"Continued",null,{"$f":"D25","v":50277839},{"$f":"E25","v":51273093},{"$f":"F25","v":51132834},null,54711761.716355503,53488924.259999998]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Continued",null,{"$f":"D26","v":19562613},18457375,18531354,null,20128592.10864545,19235278.129999999]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Continued",null,80745583,82739387,77875019,null,82718650.653010339,80703727.030000001]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Continued",null,242514,215299,214901,null,224238,220649.1]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Continued",null,105383,102889,102354,null,106348.88888888889,104646.79]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Continued",null,1156978,1343667,1355855,null,1150473.3263576643,1136738.07]
["TOTAL"," ",{"$f":"SUM(C36:C41)","v":0},152090910,154131710,149212317,0,159040064.69325787,154889963.38]
[]
["  "," "]
["kW"]
[]
["Customer Class Name","Status","2010 Board Appr","2010 Actual","2011 Actual","2012 Actual","2012 Actual Normalized","Bridge Year 2013 Normalized","Test Year 2014 Normalized"]
[{"$f":"CustomerClass!A14","v":"Residential"},"Continued"]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Continued"]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Continued",null,209711,211681,206655,null,206144,205999]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Continued"]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Continued",null,297,280,284,null,297,297]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Continued",null,3194,3724,3748,null,3250,3263]
["TOTAL"," ",{"$f":"SUM(C48:C53)","v":0},213202,215685,210687,0,209691,209559]
[]
["kW CDM Adjusted"]
[]
["Customer Class Name","Status","2010 Board Appr","2010 Actual","2011 Actual","2012 Actual","2012 Actual Normalized","Bridge Year 2013 Normalized","Test Year 2014 Normalized"]
[{"$f":"CustomerClass!A14","v":"Residential"},"Continued",null,{"$f":"D48","v":0},{"$f":"E48","v":0},0,null,{"$f":"H48","v":0}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Continued",null,{"$f":"D49","v":0},0,0,null,{"$f":"H49","v":0}]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Continued",null,{"$f":"D50","v":209711},211681,206655,null,{"$f":"H50","v":206144},201122]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Continued",null,{"$f":"D51","v":0},0,0,null,{"$f":"H51","v":0}," "]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Continued",null,{"$f":"D52","v":297},280,284,null,{"$f":"H52","v":297},292]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Continued",null,{"$f":"D53","v":3194},3724,3748,null,{"$f":"H53","v":3250},3211]
["TOTAL"," ",{"$f":"SUM(C59:C64)","v":0},213202,215685,210687,0,209691,204625]
["  "," "]
["Primary Metering Adjustment"," ",0.99]
["Customer Class Name","Status","Proposed Loss Factor"]
[{"$f":"CustomerClass!A14","v":"Residential"},"Continued",{"$f":"'App.2-R_Loss Factors'!$H$28","v":1.0541145104314114}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},"Continued",{"$f":"'App.2-R_Loss Factors'!$H$28","v":1.0541145104314114}]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},"Continued",{"$f":"'App.2-R_Loss Factors'!$H$28","v":1.0541145104314114}]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},"Continued",{"$f":"'App.2-R_Loss Factors'!$H$28","v":1.0541145104314114}]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},"Continued",{"$f":"'App.2-R_Loss Factors'!$H$28","v":1.0541145104314114}]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},"Continued",{"$f":"'App.2-R_Loss Factors'!$H$28","v":1.0541145104314114}]
[null," "]

{"sheet":"PowerSuplExp","index":48,"n_rows":156,"n_cols":19,"rows_kept":156,"cut":false,"hidden":true,"merged":[[8,0,8,11],[9,0,9,11],[127,1,127,3],[128,1,128,3],[137,4,137,6],[137,7,137,9],[118,1,118,3],[119,1,119,3],[12,2,12,5],[13,2,13,3],[14,2,14,3],[15,2,15,3],[16,2,16,3],[17,2,17,3],[19,2,19,3],[20,2,20,3],[114,5,114,9],[114,1,114,4],[134,1,134,3],[121,1,121,3],[130,1,130,3],[131,1,131,3],[133,1,133,3],[122,1,122,3],[115,1,115,3],[116,1,116,3],[117,1,117,3],[129,1,129,3],[126,1,126,7],[100,4,100,6],[100,7,100,9],[18,2,18,3],[120,1,120,3],[132,1,132,3],[74,7,74,9],[87,4,87,6],[87,7,87,9],[35,7,35,9],[48,4,48,6],[48,7,48,9],[61,4,61,6],[61,7,61,9],[21,2,21,3],[74,4,74,6],[35,4,35,6]]}
["Precedent: LoadForecast",null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,"Tab:",3]
[null,null,null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["TESI-6"]
["Power Supply Expense"]
["Determination of Commodity"]
[]
[" "," ","Actual 3 Actual kWh's"]
["Customer Class Name",null,"Hist3 Actual kWh's",null,"non-RPP","RPP"]
[{"$f":"CustomerClass!A14","v":"Residential"},null,{"$f":"LoadForecast!F25","v":51132834},null,2604189,{"$f":"C15-E15","v":48528645}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},null,{"$f":"LoadForecast!F26","v":18531354},null,70374,{"$f":"C16-E16","v":18460980}]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},null,{"$f":"LoadForecast!F27","v":77875019},null,77875019,0]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},null,{"$f":"LoadForecast!F28","v":214901},null,9584,205317]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},null,{"$f":"LoadForecast!F29","v":102354},null,5803,96551]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},null,{"$f":"LoadForecast!F30","v":1355855},null,1355855,0]
["TOTAL"," ",{"$f":"LoadForecast!F31","v":149212317},null,{"$f":"SUM(E15:E20)","v":81920824},{"$f":"C21-E21","v":67291493},null,null," "]
["%"," ",{"$f":"$C$21/$C$21","v":1},null,{"$f":"$E$21/$C$21","v":0.54902186124487296},{"$f":"$F$21/$C$21","v":0.45097813875512704}]
[" "]
["Forecast Price"]
[]
["HOEP ($/MWh)",null,null,null,19.329999999999998,null,"Note: Table ES-1 from current RPP report - Load Weighted price for RPP Consumers"]
["Global Adjustment ($/MWh)",null,null,null,66.12,null,"Note: Table ES-1 from current RPP report - Impact of Global Adjustment"]
["Adjustments"]
["TOTAL ($/MWh)",null,null,null,{"$f":"SUM(E26:E28)","v":85.45},83.95,"Note: Table ES-1 from current RPP report - Impact of Global Adjustment",null,null,null,null,null,null,null,null,null,null,null," "]
["$/kWh",null,null,null,{"$f":"E29/1000","v":8.5449999999999998E-2},{"$f":"F29/1000","v":8.3949999999999997E-2}]
["%",null,null,null,{"$f":"E22","v":0.54902186124487296},{"$f":"F22","v":0.45097813875512704}]
["WEIGHTED AVERAGE PRICE",null,{"$f":"SUM(E32:F32)","v":8.4773532791867307E-2},null,{"$f":"E30*E31","v":4.6913918043374393E-2},{"$f":"F30*F31","v":3.7859614748492913E-2}]
[]
["Electricity Projections"]
["(loss adjusted)"]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense"," "]
["Class Name",null,"USA #","USA #","Volume","rate ($/kWh):","Amount","Volume","rate ($/kWh):","Amount"]
[{"$f":"A15","v":"Residential"},"kWh",4006,4705,{"$f":"CHOOSE(MATCH(B39,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36*LoadForecast!C69,LoadForecast!$H59)","v":57672461.916476116},8.0689999999999998E-2,{"$f":"E39*F39","v":4653590.9520404581},{"$f":"CHOOSE(MATCH(B39,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36*LoadForecast!C69,LoadForecast!$I59)","v":56383451.209832743},{"$f":"$C$32","v":8.4773532791867307E-2},{"$f":"H39*I39","v":4779824.3500554068}]
["General Service < 50 kW","kWh",4010,4705,{"$f":"CHOOSE(MATCH(B40,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37*LoadForecast!C70,LoadForecast!$H60)","v":21217841.016278367},8.0689999999999998E-2,1712067.5916035015,{"$f":"CHOOSE(MATCH(B40,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37*LoadForecast!C70,LoadForecast!$I60)","v":20276185.789016984},{"$f":"$C$32","v":8.4773532791867307E-2},1718883.9008792252]
["General Service > 50 to 4999 kW","kWh",4035,4705,{"$f":"CHOOSE(MATCH(B41,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38*LoadForecast!C71,LoadForecast!$H61)","v":87194929.936644942},8.0689999999999998E-2,7035758.8965878803,{"$f":"CHOOSE(MATCH(B41,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38*LoadForecast!C71,LoadForecast!$I61)","v":85070969.708218709},8.4773532791867307E-2,7211766.6401956286]
["Unmetered Scattered Load","kWh",4010,4705,{"$f":"CHOOSE(MATCH(B42,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39*LoadForecast!C72,LoadForecast!$H62)","v":236372.52959011882},8.0689999999999998E-2,19072.899412626688,{"$f":"CHOOSE(MATCH(B42,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39*LoadForecast!C72,LoadForecast!$I62)","v":232589.41802363153},8.4773532791867307E-2,19717.426655867661]
["Sentinel Lighting","kWh",4025,4705,{"$f":"CHOOSE(MATCH(B43,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40*LoadForecast!C73,LoadForecast!$H63)","v":112103.90694603567},8.0689999999999998E-2,9045.6642514756186,{"$f":"CHOOSE(MATCH(B43,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40*LoadForecast!C73,LoadForecast!$I63)","v":110309.69980906871},8.4773532791867307E-2,9351.3429540251254]
["Street Lighting ","kWh",4025,4705,{"$f":"CHOOSE(MATCH(B44,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41*LoadForecast!C74,LoadForecast!$H64)","v":1212730.6271779067},8.0689999999999998E-2,97855.234306985294,{"$f":"CHOOSE(MATCH(B44,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41*LoadForecast!C74,LoadForecast!$I64)","v":1198252.0941467974},8.4773532791867307E-2,101580.0631960772]
["TOTAL",null,null,null,{"$f":"SUM(E39:E44)","v":167646439.93311349},null,{"$f":"SUM(G39:G44)","v":13527391.238202929},{"$f":"SUM(H39:H44)","v":163271757.91904795},null,{"$f":"SUM(J39:J44)","v":13841123.723936232}]
[]
["Transmission - Network"]
["(loss adjusted)"]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense",""," ",null,""," "]
["Class Name",null,"USA #","USA #","Volume","Rate","Amount","Volume","Rate","Amount"]
[{"$f":"A15","v":"Residential"},"kWh",4066,4714,{"$f":"CHOOSE(MATCH(B52,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36*LoadForecast!C69,LoadForecast!$H59)","v":57672461.916476116},6.8999999999999999E-3,{"$f":"E52*F52","v":397939.9872236852},{"$f":"CHOOSE(MATCH(B52,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36*LoadForecast!C69,LoadForecast!$I59)","v":56383451.209832743},6.9959794055780332E-3,{"$f":"H52*I52","v":394457.4634794037}]
["General Service < 50 kW","kWh",4066,4714,{"$f":"CHOOSE(MATCH(B53,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37*LoadForecast!C70,LoadForecast!$H60)","v":21217841.016278367},6.3E-3,133672.39840255372,{"$f":"CHOOSE(MATCH(B53,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37*LoadForecast!C70,LoadForecast!$I60)","v":20276185.789016984},6.3876333703103772E-3,129516.84096853793]
["General Service > 50 to 4999 kW","kW",4066,4714,{"$f":"CHOOSE(MATCH(B54,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38*LoadForecast!C71,LoadForecast!$H61)","v":206144},2.5533000000000001,526347.47519999999,{"$f":"CHOOSE(MATCH(B54,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38*LoadForecast!C71,LoadForecast!$I61)","v":201122},2.5888165530815064,520667.96278885874]
["Unmetered Scattered Load","kWh",4066,4714,{"$f":"CHOOSE(MATCH(B55,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39*LoadForecast!C72,LoadForecast!$H62)","v":236372.52959011882},6.3E-3,1489.1469364177485,{"$f":"CHOOSE(MATCH(B55,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39*LoadForecast!C72,LoadForecast!$I62)","v":232589.41802363153},6.3876333703103763E-3,1485.6959281488184]
["Sentinel Lighting","kW",4066,4714,{"$f":"CHOOSE(MATCH(B56,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40*LoadForecast!C73,LoadForecast!$H63)","v":297},1.9263999999999999,572.14080000000001,{"$f":"CHOOSE(MATCH(B56,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40*LoadForecast!C73,LoadForecast!$I63)","v":292},1.9531963372326842,570.33333047194378]
["Street Lighting ","kW",4066,4714,{"$f":"CHOOSE(MATCH(B57,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41*LoadForecast!C74,LoadForecast!$H64)","v":3250},1.9258,6258.8499999999995,{"$f":"CHOOSE(MATCH(B57,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41*LoadForecast!C74,LoadForecast!$I64)","v":3211},1.9525879911974167,6269.7600397349051]
["TOTAL",null,null,null,{"$f":"SUM(E52:E57)","v":79336366.462344602},null,{"$f":"SUM(G52:G57)","v":1066279.9985626568},{"$f":"SUM(H52:H57)","v":77096851.416873351},null,{"$f":"SUM(J52:J57)","v":1052968.0565351562}]
[]
["Transmission - Connection"]
["(loss adjusted)"]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense",""," ",null,""," "]
["Class Name",null,"USA #","USA #","Volume","Rate","Amount","Volume","Rate","Amount"]
[{"$f":"A15","v":"Residential"},"kWh",4068,4716,{"$f":"CHOOSE(MATCH(B65,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36*LoadForecast!C69,LoadForecast!$H59)","v":57672461.916476116},3.0999999999999999E-3,{"$f":"E65*F65","v":178784.63194107596},{"$f":"CHOOSE(MATCH(B65,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36*LoadForecast!C69,LoadForecast!$I59)","v":56383451.209832743},3.166465801466266E-3,{"$f":"H65*I65","v":178536.27002457716}]
["General Service < 50 kW","kWh",4068,4716,{"$f":"CHOOSE(MATCH(B66,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37*LoadForecast!C70,LoadForecast!$H60)","v":21217841.016278367},2.7000000000000001E-3,57288.170743951596,{"$f":"CHOOSE(MATCH(B66,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37*LoadForecast!C70,LoadForecast!$I60)","v":20276185.789016984},2.7578895690190059E-3,55919.481287021343]
["General Service > 50 to 4999 kW","kW",4068,4716,{"$f":"CHOOSE(MATCH(B67,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38*LoadForecast!C71,LoadForecast!$H61)","v":206144},1.1196999999999999,230819.4368,{"$f":"CHOOSE(MATCH(B67,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38*LoadForecast!C71,LoadForecast!$I61)","v":201122},1.1437070186779927,230024.64301055524]
["Unmetered Scattered Load","kWh",4068,4716,{"$f":"CHOOSE(MATCH(B68,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39*LoadForecast!C72,LoadForecast!$H62)","v":236372.52959011882},2.7000000000000001E-3,638.20582989332081,{"$f":"CHOOSE(MATCH(B68,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39*LoadForecast!C72,LoadForecast!$I62)","v":232589.41802363153},2.757889569019005E-3,641.45592983157439]
["Sentinel Lighting","kW",4068,4716,{"$f":"CHOOSE(MATCH(B69,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40*LoadForecast!C73,LoadForecast!$H63)","v":297},1.7674000000000001,524.91780000000006,{"$f":"CHOOSE(MATCH(B69,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40*LoadForecast!C73,LoadForecast!$I63)","v":292},1.8052940830682185,527.14587225591981]
["Street Lighting ","kW",4068,4716,{"$f":"CHOOSE(MATCH(B70,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41*LoadForecast!C74,LoadForecast!$H64)","v":3250},0.86560000000000004,2813.2000000000003,{"$f":"CHOOSE(MATCH(B70,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41*LoadForecast!C74,LoadForecast!$I64)","v":3211},0.88415896701587082,2839.0344430879613]
["TOTAL",null,0,0,{"$f":"SUM(E65:E70)","v":79336366.462344602},null,{"$f":"SUM(G65:G70)","v":470868.56311492086},{"$f":"SUM(H65:H70)","v":77096851.416873351},null,{"$f":"SUM(J65:J70)","v":468488.0305673292}]
[]
["Wholesale Market Service"]
["(loss adjusted)"]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense"," ","rate ($/kWh):",5.1999999999999998E-3," ","rate ($/kWh):",5.1999999999999998E-3]
["Class Name",null,"USA #","USA #","Volume","","Amount","Volume","","Amount"]
[{"$f":"A15","v":"Residential"},"kWh",4062,4708,{"$f":"CHOOSE(MATCH(B78,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36*LoadForecast!C69,LoadForecast!$H59)","v":57672461.916476116},4.4000000000000003E-3,{"$f":"E78*F78","v":253758.83243249494},{"$f":"CHOOSE(MATCH(B78,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36*LoadForecast!C69,LoadForecast!$I59)","v":56383451.209832743},4.4000000000000003E-3,{"$f":"H78*I78","v":248087.18532326407}]
["General Service < 50 kW","kWh",4062,4708,{"$f":"CHOOSE(MATCH(B79,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37*LoadForecast!C70,LoadForecast!$H60)","v":21217841.016278367},4.4000000000000003E-3,93358.500471624822,{"$f":"CHOOSE(MATCH(B79,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37*LoadForecast!C70,LoadForecast!$I60)","v":20276185.789016984},4.4000000000000003E-3,89215.217471674739]
["General Service > 50 to 4999 kW","kWh",4062,4708,{"$f":"CHOOSE(MATCH(B80,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38*LoadForecast!C71,LoadForecast!$H61)","v":87194929.936644942},4.4000000000000003E-3,383657.69172123779,{"$f":"CHOOSE(MATCH(B80,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38*LoadForecast!C71,LoadForecast!$I61)","v":85070969.708218709},4.4000000000000003E-3,374312.26671616232]
["Unmetered Scattered Load","kWh",4062,4708,{"$f":"CHOOSE(MATCH(B81,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39*LoadForecast!C72,LoadForecast!$H62)","v":236372.52959011882},4.4000000000000003E-3,1040.0391301965228,{"$f":"CHOOSE(MATCH(B81,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39*LoadForecast!C72,LoadForecast!$I62)","v":232589.41802363153},4.4000000000000003E-3,1023.3934393039788]
["Sentinel Lighting","kWh",4062,4708,{"$f":"CHOOSE(MATCH(B82,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40*LoadForecast!C73,LoadForecast!$H63)","v":112103.90694603567},4.4000000000000003E-3,493.25719056255696,{"$f":"CHOOSE(MATCH(B82,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40*LoadForecast!C73,LoadForecast!$I63)","v":110309.69980906871},4.4000000000000003E-3,485.36267915990237]
["Street Lighting ","kWh",4062,4708,{"$f":"CHOOSE(MATCH(B83,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41*LoadForecast!C74,LoadForecast!$H64)","v":1212730.6271779067},4.4000000000000003E-3,5336.0147595827893,{"$f":"CHOOSE(MATCH(B83,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41*LoadForecast!C74,LoadForecast!$I64)","v":1198252.0941467974},4.4000000000000003E-3,5272.3092142459091]
["TOTAL",null,0,0,{"$f":"SUM(E78:E83)","v":167646439.93311349},null,{"$f":"SUM(G78:G83)","v":737644.3357056994},{"$f":"SUM(H78:H83)","v":163271757.91904795},null,{"$f":"SUM(J78:J83)","v":718395.7348438109}]
[]
["Rural Rate Protection"]
["(loss adjusted)"]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense"," ","rate ($/kWh):"," "," ","rate ($/kWh):"," "]
["Class Name",null,"USA #","USA #","Volume","","Amount","Volume","","Amount"]
[{"$f":"A15","v":"Residential"},"kWh",4062,4730,{"$f":"CHOOSE(MATCH(B91,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36*LoadForecast!C69,LoadForecast!$H59)","v":57672461.916476116},1.1999999999999999E-3,{"$f":"E91*F91","v":69206.954299771329},{"$f":"CHOOSE(MATCH(B91,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36*LoadForecast!C69,LoadForecast!$I59)","v":56383451.209832743},1.1999999999999999E-3,{"$f":"H91*I91","v":67660.141451799282}]
["General Service < 50 kW","kWh",4062,4730,{"$f":"CHOOSE(MATCH(B92,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37*LoadForecast!C70,LoadForecast!$H60)","v":21217841.016278367},1.1999999999999999E-3,25461.409219534038,{"$f":"CHOOSE(MATCH(B92,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37*LoadForecast!C70,LoadForecast!$I60)","v":20276185.789016984},1.1999999999999999E-3,24331.422946820378]
["General Service > 50 to 4999 kW","kWh",4062,4730,{"$f":"CHOOSE(MATCH(B93,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38*LoadForecast!C71,LoadForecast!$H61)","v":87194929.936644942},1.1999999999999999E-3,104633.91592397392,{"$f":"CHOOSE(MATCH(B93,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38*LoadForecast!C71,LoadForecast!$I61)","v":85070969.708218709},1.1999999999999999E-3,102085.16364986244]
["Unmetered Scattered Load","kWh",4062,4730,{"$f":"CHOOSE(MATCH(B94,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39*LoadForecast!C72,LoadForecast!$H62)","v":236372.52959011882},1.1999999999999999E-3,283.64703550814255,{"$f":"CHOOSE(MATCH(B94,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39*LoadForecast!C72,LoadForecast!$I62)","v":232589.41802363153},1.1999999999999999E-3,279.10730162835779]
["Sentinel Lighting","kWh",4062,4730,{"$f":"CHOOSE(MATCH(B95,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40*LoadForecast!C73,LoadForecast!$H63)","v":112103.90694603567},1.1999999999999999E-3,134.52468833524279,{"$f":"CHOOSE(MATCH(B95,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40*LoadForecast!C73,LoadForecast!$I63)","v":110309.69980906871},1.1999999999999999E-3,132.37163977088244]
["Street Lighting ","kWh",4062,4730,{"$f":"CHOOSE(MATCH(B96,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41*LoadForecast!C74,LoadForecast!$H64)","v":1212730.6271779067},1.1999999999999999E-3,1455.2767526134878,{"$f":"CHOOSE(MATCH(B96,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41*LoadForecast!C74,LoadForecast!$I64)","v":1198252.0941467974},1.1999999999999999E-3,1437.9025129761567]
["TOTAL",null,0,0,{"$f":"SUM(E91:E96)","v":167646439.93311349},null,{"$f":"SUM(G91:G96)","v":201175.72791973618},{"$f":"SUM(H91:H96)","v":163271757.91904795},null,{"$f":"SUM(J91:J96)","v":195926.10950285749}]
[]
[]
["Smart Meter Entity Charge"]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense"," ","rate ($/kWh):"," "," ","rate ($/kWh):"," "]
["Class Name",null,"USA #","USA #","Volume","","Amount","Volume","","Amount"]
["Residential","Cust",null,null,null,null,null,{"$f":"CHOOSE(MATCH(B104,{\"\",\"kWh\",\"kW\",\"Cust\"},0),1,LoadForecast!$G46*LoadForecast!$B$64,LoadForecast!$G67,LoadForecast!H14)","v":4905},0.79,{"$f":"H104*I104*12","v":46499.4}]
["General Service < 50 kW","Cust",null,null,null,null,null,{"$f":"CHOOSE(MATCH(B105,{\"\",\"kWh\",\"kW\",\"Cust\"},0),1,LoadForecast!$G47*LoadForecast!$B$64,LoadForecast!$G68,LoadForecast!H15)","v":630},0.79,{"$f":"H105*I105*12","v":5972.4000000000005}]
["General Service > 50 to 4999 kW","Cust",null,null,null,null,null,{"$f":"CHOOSE(MATCH(B106,{\"\",\"kWh\",\"kW\",\"Cust\"},0),1,LoadForecast!$G48*LoadForecast!$B$64,LoadForecast!$G69,LoadForecast!H16)","v":96},0.79,910.08]
["Unmetered Scattered Load","Cust",null,null,null,null,null,{"$f":"CHOOSE(MATCH(B107,{\"\",\"kWh\",\"kW\",\"Cust\"},0),1,LoadForecast!$G49*LoadForecast!$B$64,LoadForecast!$G70,LoadForecast!H17)","v":5},0.79,47.400000000000006]
["Sentinel Lighting","Cust",null,null,null,null,null,{"$f":"CHOOSE(MATCH(B108,{\"\",\"kWh\",\"kW\",\"Cust\"},0),1,LoadForecast!$G50*LoadForecast!$B$64,LoadForecast!$G71,LoadForecast!H18)","v":21},0.79,199.07999999999998]
["Street Lighting ","Cust",null,null,null,null,null,{"$f":"CHOOSE(MATCH(B109,{\"\",\"kWh\",\"kW\",\"Cust\"},0),1,LoadForecast!$G51*LoadForecast!$B$64,LoadForecast!$G72,LoadForecast!H19)","v":1210}]
["TOTAL",null,null,null,null,null,null,{"$f":"SUM(H104:H109)","v":6867},null,{"$f":"SUM(J104:J109)","v":53628.360000000008}]
[]
[]
["Low Voltage Charges"]
[" "]
[null,"Current Low Voltage Rates",null,null,null,"2013 PROJECTED TRANSMISSION-CONNECTION REVENUE"]
["Customer Class Name","Rate",null,null,"per","Rate","per","Uplifted Volumes","Revenue","%"]
[{"$f":"A15","v":"Residential"},4.0000000000000002E-4,null,null,"kWh",{"$f":"I65","v":3.166465801466266E-3},"kWh",{"$f":"CHOOSE(MATCH(E117,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36*LoadForecast!C69,LoadForecast!$I59)","v":56383451.209832743},{"$f":"F117*H117","v":178536.27002457716},{"$f":"I117/$I$123","v":0.38109035530400526}]
["General Service < 50 kW",4.0000000000000002E-4,null,null,"kWh",2.7578895690190059E-3,"kWh",{"$f":"CHOOSE(MATCH(E118,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37*LoadForecast!C70,LoadForecast!$I60)","v":20276185.789016984},55919.481287021343,0.11936160080611669]
["General Service > 50 to 4999 kW",0.13689999999999999,null,null,"kW",1.1437070186779927,"kW",{"$f":"CHOOSE(MATCH(E119,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38*LoadForecast!C71,LoadForecast!$I61)","v":201122},230024.64301055524,0.49099363911603078]
["Unmetered Scattered Load",4.0000000000000002E-4,null,null,"kWh",2.757889569019005E-3,"kWh",{"$f":"CHOOSE(MATCH(E120,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39*LoadForecast!C72,LoadForecast!$I62)","v":232589.41802363153},641.45592983157439,1.3692045217351331E-3]
["Sentinel Lighting",0.2162,null,null,"kW",1.8052940830682185,"kW",{"$f":"CHOOSE(MATCH(E121,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40*LoadForecast!C73,LoadForecast!$I63)","v":292},527.14587225591981,1.1252067029707401E-3]
["Street Lighting ",0.10589999999999999,null,null,"kW",0.88415896701587082,"kW",{"$f":"CHOOSE(MATCH(E122,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41*LoadForecast!C74,LoadForecast!$I64)","v":3211},2839.0344430879613,6.0599935491413726E-3]
["TOTAL",0,null,null,{"$f":"SUM(E117:E122)","v":0},null,{"$f":"SUM(G117:G122)","v":0},{"$f":"SUM(H117:H122)","v":77096851.416873351},{"$f":"SUM(I117:I122)","v":468488.0305673292},{"$f":"SUM(J117:J122)","v":1}]
[]
["Low Voltage Charges"]
["(not loss adjusted)"]
[null,"2014 PROPOSED LOW VOLTAGE CHARGES & RATES"]
["Customer Class Name","% Allocation",null,null,"Charges","Not Uplifted Volumes","Rate","per"]
[{"$f":"A15","v":"Residential"},{"$f":"J117","v":0.38109035530400526},null,null,{"$f":"$E$135*B129","v":37954.526256746067},{"$f":"CHOOSE(MATCH(H129,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36,LoadForecast!$I59)","v":53488924.259999998},{"$f":"ROUND(E129/F129,4)","v":6.9999999999999999E-4},"kWh"]
["General Service < 50 kW",0.11936160080611669,null,null,11887.766113180836,{"$f":"CHOOSE(MATCH(H130,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37,LoadForecast!$I60)","v":19235278.129999999},5.9999999999999995E-4,"kWh"]
["General Service > 50 to 4999 kW",0.49099363911603078,null,null,48900.295450559875,{"$f":"CHOOSE(MATCH(H131,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38,LoadForecast!$I61)","v":201122},0.24310000000000001,"kW"]
["Unmetered Scattered Load",1.3692045217351331E-3,null,null,136.365321892221,{"$f":"CHOOSE(MATCH(H132,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39,LoadForecast!$I62)","v":220649.1},5.9999999999999995E-4,"kWh"]
["Sentinel Lighting",1.1252067029707401E-3,null,null,112.06446649142156,{"$f":"CHOOSE(MATCH(H133,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40,LoadForecast!$I63)","v":292},0.38379999999999997,"kW"]
["Street Lighting ",6.0599935491413726E-3,null,null,603.54239112957339,{"$f":"CHOOSE(MATCH(H134,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41,LoadForecast!$I64)","v":3211},0.188,"kW"]
["TOTAL",{"$f":"SUM(B129:D134)","v":1},null,null,99594.559999999998,{"$f":"SUM(F129:F134)","v":73149476.489999995}]
[]
[]
[null,null,null,null,"Bridge Year 2013",null,null,"Test Year 2014"]
["Customer",null,"Revenue","Expense","",2013,null,"",2014]
["Class Name",null,"USA #","USA #","Volume","Rate","Amount","Volume","Rate","Amount"]
[{"$f":"A15","v":"Residential"},"kWh",4075,4750,{"$f":"CHOOSE(MATCH(B141,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H36,LoadForecast!$H59)","v":54711761.716355503},{"$f":"B117","v":4.0000000000000002E-4},{"$f":"E141*F141","v":21884.704686542202},{"$f":"CHOOSE(MATCH(B141,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36,LoadForecast!$I59)","v":53488924.259999998},{"$f":"G129","v":6.9999999999999999E-4},{"$f":"H141*I141","v":37442.246981999997}]
["General Service < 50 kW","kWh",4075,4750,{"$f":"CHOOSE(MATCH(B142,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H37,LoadForecast!$H60)","v":20128592.10864545},4.0000000000000002E-4,8051.4368434581802,{"$f":"CHOOSE(MATCH(B142,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37,LoadForecast!$I60)","v":19235278.129999999},5.9999999999999995E-4,11541.166877999998]
["General Service > 50 to 4999 kW","kW",4075,4750,{"$f":"CHOOSE(MATCH(B143,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H38,LoadForecast!$H61)","v":206144},0.13689999999999999,28221.113599999997,{"$f":"CHOOSE(MATCH(B143,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38,LoadForecast!$I61)","v":201122},0.24310000000000001,48892.758200000004]
["Unmetered Scattered Load","kWh",4075,4750,{"$f":"CHOOSE(MATCH(B144,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H39,LoadForecast!$H62)","v":224238},4.0000000000000002E-4,89.6952,{"$f":"CHOOSE(MATCH(B144,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39,LoadForecast!$I62)","v":220649.1},5.9999999999999995E-4,132.38945999999999]
["Sentinel Lighting","kW",4075,4750,{"$f":"CHOOSE(MATCH(B145,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H40,LoadForecast!$H63)","v":297},0.2162,64.211399999999998,{"$f":"CHOOSE(MATCH(B145,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40,LoadForecast!$I63)","v":292},0.38379999999999997,112.06959999999999]
["Street Lighting ","kW",4075,4750,{"$f":"CHOOSE(MATCH(B146,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$H41,LoadForecast!$H64)","v":3250},0.10589999999999999,344.17499999999995,{"$f":"CHOOSE(MATCH(B146,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41,LoadForecast!$I64)","v":3211},0.188,603.66800000000001]
["TOTAL",null,0,0,{"$f":"SUM(E141:E146)","v":75274282.825000957},null,{"$f":"SUM(G141:G146)","v":58655.336730000388},{"$f":"SUM(H141:H146)","v":73149476.489999995},null,{"$f":"SUM(J141:J146)","v":98724.299120000011}]
[]
[]
["Projected Power Supply Expense",null,null,null,null,null,{"$f":"G45+G58+G71+G84+G97+G147","v":16062015.200235942},null,null,{"$f":"J45+J58+J71+J84+J97+J110+J147","v":16429254.314505385}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,2010,2011,2012,2013]
[null,null,null,null,null,null,null,null,null,null,null,null,"LV CHARGES BILLED BY HYDRO ONE",65152.65,96237.55,104326.89,106000]
[null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL YEARLY ADJUSTMENTS TO RSVA NO 1550",-31224.85,-38101.57,-47719.79]
[null,null,null,null,null,null,null,null,null,null,null,null,"NET EXPENSE RECORDED IN ACCT 4750",{"$f":"SUM(N154:N155)","v":33927.800000000003},{"$f":"SUM(O154:O155)","v":58135.98},{"$f":"SUM(P154:P155)","v":56607.1}]

{"sheet":"Rate Base","index":49,"n_rows":31,"n_cols":7,"rows_kept":31,"cut":false,"hidden":true,"merged":[[8,1,8,6],[9,1,9,6],[11,2,11,3],[23,2,23,3],[21,1,21,3],[11,5,11,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
[null,"TESI-7"]
[null,"Rate Base and Working Capital Allowance"]
[]
[null,"Particulars","Test Year 2014 (CGAAP)",null,null,"Test Year 2014 (OldCGAAP)"]
[]
[null,"Test Year Net Fixed Asset Opening Balance",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!N60","v":4833148.5500000007},null,null,4823872.8134999992]
[null,"Test Year Net Fixed Asset Closing Balance",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!N60","v":4801423.4600000009},null,null,4771427.9463166669]
[null,"Average Balance",null,{"$f":"AVERAGE(C14,C15)","v":4817286.0050000008},null,null,{"$f":"AVERAGE(F14,F15)","v":4797650.3799083326}]
[]
[null,"Allowance for Working Capital",null,{"$f":"D31","v":2282269.5108857001},null,null,{"$f":"D31+6224","v":2288493.5108857001}]
[]
[null,"Total Rate Base",null,{"$f":"D16+D18","v":7099555.5158857014},null,null,{"$f":"G16+G18","v":7086143.8907940332}]
[]
[null,"Allowance for Working Capital - Derivation"]
[]
[null,"Particulars","Test Year 2014 (CGAAP)"]
[null,"Controllable Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H119","v":1126665}]
[null,"Cost of Power/Power Supply Expense",null,{"$f":"PowerSuplExp!J150","v":16429254.314505385}]
[null,"Working Capital Base",null,{"$f":"SUM(D25:D26)","v":17555919.314505383}]
[]
[null,"Working Capital Rate % ",null,0.13]
[]
[null,"Working Capital Allowance",null,{"$f":"D27*D29","v":2282269.5108857001}]

{"sheet":"App.2-OB_Debt Instruments","index":50,"n_rows":110,"n_cols":15,"rows_kept":110,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",0]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-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]
[null,null,null,null,null,null,null,"As of Dec. 31st"]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","ACTUAL INTEREST\nEXPENSE"]
[1,"Convertible Promissory Note","Town of Hawkesbury","Affiliated","Fixed Rate","JANUARY 1, 2010",1,731714.52,6.5000000000000002E-2,{"$f":"+H17*I17","v":47561.443800000001},55273.71]
[2,null,null,null,null,null,null,null,null,0]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,731714.52,6.5000000000000002E-2,47561.443800000001,55273.71]
[]
[null,null,null,"Year",2011]
[null,null,null,null,null,null,null,"As of Dec. 31st"]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","ACTUAL INTEREST\nEXPENSE"]
[1,"Convertible Promissory Note","Town of Hawkesbury","Affiliated","Fixed Rate","JANUARY 1, 2011",1,500289.76,6.5000000000000002E-2,{"$f":"+H35*I35","v":32518.834400000003},40747.61]
[2,null,null,null,null,null,null,null,null,0]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[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,500289.76,6.5000000000000002E-2,32518.834400000003,40747.61]
[]
[null,null,null,"Year",2012]
[null,null,null,null,null,null,null,"As of Dec. 31st"]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","ACTUAL INTEREST\nEXPENSE"]
[1,"Convertible Promissory Note","Town of Hawkesbury","Affiliated","Fixed Rate","JANUARY 1, 2012",1,253366.06,6.5000000000000002E-2,{"$f":"+H53*I53","v":16468.793900000001},25248.66]
[2,"SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","JULY 16, 2012",0.5,741098.39,3.9399999999999998E-2,{"$f":"+H54*I54","v":29199.276566},14702.21]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[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,994464.45,4.5922275518245029E-2,45668.070466000005,39950.869999999995]
[]
[null,null,null,"Year",2013]
[null,null,null,null,null,null,null,"As of Dec. 31st"]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","ACTUAL INTEREST\nEXPENSE"]
[1,"Convertible Promissory Note","Town of Hawkesbury","Affiliated","Fixed Rate","JANUARY 1, 2013",1,0,6.5000000000000002E-2,{"$f":"+H71*I71","v":0},8711.7199999999993]
[2,"SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","JANUARY 1, 2013",1,722761.24,3.9399999999999998E-2,{"$f":"+H72*I72","v":28476.792855999996},28870.54]
[3,"SUB 110KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","JULY 1, 2013",1,1483000,3.9399999999999998E-2,{"$f":"(+H73*I73)/2","v":29215.1},28900," "]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,2205761.2400000002,2.6155094127957378E-2,57691.892855999991,66482.260000000009]
[]
[null,null,null,"Year",2014]
[null,null,null,null,null,null,null,"As of Dec. 31st"]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","ACTUAL INTEREST\nEXPENSE"]
[1,"SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","JANUARY 1, 2014",1,703688.42,3.9399999999999998E-2,{"$f":"+H89*I89","v":27725.323747999999},28134.82]
[2,"SUB 110KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","JANUARY 1, 2014",1,1449000,3.9399999999999998E-2,{"$f":"+H90*I90","v":57090.6},56400," "," ",null," "]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[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,2152688.42,3.9400000000000004E-2,84815.923748000001,84534.82]
[]
[]
[]
["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-OA CapStructure OldCGAAP","index":51,"n_rows":32,"n_cols":15,"rows_kept":32,"cut":false,"hidden":false,"merged":[[31,2,31,14],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,0,15,0],[15,4,15,8],[18,2,18,14]]}
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[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,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[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$31*E22","v":3931681.0760182953},null,4.1200000000000001E-2,null,null,null,{"$f":"K22*I22","v":161985.26033195376}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":280834.36257273535},null,2.07E-2,null,null,null,{"$f":"K23*I23","v":5813.2713052556219}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":4212515.4385910304},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":3.9833333333333332E-2},null,null,null,{"$f":"SUM(O22:O23)","v":167798.53163720938}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":2808343.6257273536},null,8.9800000000000005E-2,null,null,null,{"$f":"K27*I27","v":252189.25759031638}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,0,null,null,null,{"$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":2808343.6257273536},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O27:O28)","v":252189.25759031638}]
[]
[7,null,"Total",null,1,null,null,null,7020859.064318384,null,{"$f":"(K24*E24)+(K29*E29)","v":5.9819999999999998E-2},null,null,null,{"$f":"O24+O29","v":419987.78922752576}]
[null,null,"*Cost of Capital Parameter Updates for 2013 Cost of Service Applications for Rates Effective May 1, 2013"]

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[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
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[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[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$31*E22","v":3975751.0888959933},null,3.9399999999999998E-2,null,null,null,{"$f":"K22*I22","v":156644.59290250213}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":283982.22063542804},null,2.07E-2,null,null,null,{"$f":"K23*I23","v":5878.4319671533603}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":4259733.3095314214},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":3.8153333333333324E-2},null,null,null,{"$f":"SUM(O22:O23)","v":162523.02486965549}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":2839822.2063542809},null,8.9800000000000005E-2,null,null,null,{"$f":"K27*I27","v":255016.03413061445}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,0,null,null,null,{"$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":2839822.2063542809},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O27:O28)","v":255016.03413061445}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'Rate Base'!D20","v":7099555.5158857014},null,{"$f":"(K24*E24)+(K29*E29)","v":5.8812000000000003E-2},null,null,null,{"$f":"O24+O29","v":417539.05900026998}]
[null,null,"*Cost of Capital Parameter Updates for 2013 Cost of Service Applications for Rates Effective May 1, 2013"]
[]
[" ",null,2013]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"I47*E38","v":3484445.9048198201},null,5.8700000000000002E-2,null,null,null,{"$f":"K38*I38","v":204536.97461292346}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"I47*E39","v":248888.99320141569},null,2.07E-2,null,null,null,{"$f":"K39*I39","v":5152.0021592693047}]
[3,null,"Total Debt",null,{"$f":"SUM(E38:E39)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I38:I39)","v":3733334.8980212356},null,{"$f":"IF(E40=0,0,SUMPRODUCT(E38:E39,K38:K39)/E40)","v":5.616666666666667E-2},null,null,null,{"$f":"SUM(O38:O39)","v":209688.97677219275}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"I47*E43","v":2488889.9320141571},null,9.8500000000000004E-2,null,null,null,{"$f":"K43*I43","v":245155.65830339448}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$47*E44","v":0},null,0,null,null,null,{"$f":"K44*I44","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E43:E44)","v":0.4},null,null,null,{"$f":"SUM(I43:I44)","v":2488889.9320141571},null,{"$f":"IF(E45=0,0,SUMPRODUCT(E43:E44,K43:K44)/E45)","v":9.8500000000000004E-2},null,null,null,{"$f":"SUM(O43:O44)","v":245155.65830339448}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'RateBase Trend'!C17","v":6222224.8300353922},null,{"$f":"(K40*E40)+(K45*E45)","v":7.3100000000000012E-2},null,null,null,{"$f":"O40+O45","v":454844.6350755872}]
[null,null,"* Cost of Capital Parameter Updates for 2012 Cost of Service Applications for Rates Effective May 1, 2012"]
[]
[" ",null,2012]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"I63*E54","v":2126369.2906399998},null,5.8700000000000002E-2,null,null,null,{"$f":"K54*I54","v":124817.87736056799}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"I63*E55","v":151883.52075999998},null,2.07E-2,null,null,null,{"$f":"K55*I55","v":3143.9888797319995}]
[3,null,"Total Debt",null,{"$f":"SUM(E54:E55)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I54:I55)","v":2278252.8114},null,{"$f":"IF(E56=0,0,SUMPRODUCT(E54:E55,K54:K55)/E56)","v":5.616666666666667E-2},null,null,null,{"$f":"SUM(O54:O55)","v":127961.86624029999}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"I63*E59","v":1518835.2075999998},null,9.8500000000000004E-2,null,null,null,{"$f":"K59*I59","v":149605.2679486}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$47*E60","v":0},null,0,null,null,null,{"$f":"K60*I60","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E59:E60)","v":0.4},null,null,null,{"$f":"SUM(I59:I60)","v":1518835.2075999998},null,{"$f":"IF(E61=0,0,SUMPRODUCT(E59:E60,K59:K60)/E61)","v":9.8500000000000004E-2},null,null,null,{"$f":"SUM(O59:O60)","v":149605.2679486}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'RateBase Trend'!D17","v":3797088.0189999994},null,{"$f":"(K56*E56)+(K61*E61)","v":7.3100000000000012E-2},null,null,null,{"$f":"O56+O61","v":277567.1341889}]
[null,null,"*Cost of Capital Parameter Updates for 2011 Cost of Service Applications for Rates Effective May 1 2011\nfor Rates Effective May 1, 2011"]
[]
[" ",null,2011]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"I79*E70","v":2005983.1834},null,5.8700000000000002E-2,null,null,null,{"$f":"K70*I70","v":117751.21286558}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"I79*E71","v":143284.51309999998},null,2.07E-2,null,null,null,{"$f":"K71*I71","v":2965.9894211699998}]
[3,null,"Total Debt",null,{"$f":"SUM(E70:E71)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I70:I71)","v":2149267.6965000001},null,{"$f":"IF(E72=0,0,SUMPRODUCT(E70:E71,K70:K71)/E72)","v":5.616666666666667E-2},null,null,null,{"$f":"SUM(O70:O71)","v":120717.20228675001}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"I79*E75","v":1432845.1310000001},null,9.8500000000000004E-2,null,null,null,{"$f":"K75*I75","v":141135.24540350001}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$47*E76","v":0},null,0,null,null,null,{"$f":"K76*I76","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E75:E76)","v":0.4},null,null,null,{"$f":"SUM(I75:I76)","v":1432845.1310000001},null,{"$f":"IF(E77=0,0,SUMPRODUCT(E75:E76,K75:K76)/E77)","v":9.8500000000000004E-2},null,null,null,{"$f":"SUM(O75:O76)","v":141135.24540350001}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'RateBase Trend'!E17","v":3582112.8274999997},null,{"$f":"(K72*E72)+(K77*E77)","v":7.3100000000000012E-2},null,null,null,{"$f":"O72+O77","v":261852.44769025}]
[]
[]
[" ",null,2010]
[null,null,"Application"]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"I95*E86","v":2023375.1490400003},null,5.8700000000000002E-2,null,null,null,{"$f":"K86*I86","v":118772.12124864802}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"I95*E87","v":144526.79636000001},null,2.07E-2,null,null,null,{"$f":"K87*I87","v":2991.7046846520002}]
[3,null,"Total Debt",null,{"$f":"SUM(E86:E87)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I86:I87)","v":2167901.9454000001},null,{"$f":"IF(E88=0,0,SUMPRODUCT(E86:E87,K86:K87)/E88)","v":5.616666666666667E-2},null,null,null,{"$f":"SUM(O86:O87)","v":121763.82593330002}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"I95*E91","v":1445267.9636000001},null,9.8500000000000004E-2,null,null,null,{"$f":"K91*I91","v":142358.89441460001}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$47*E92","v":0},null,0,null,null,null,{"$f":"K92*I92","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E91:E92)","v":0.4},null,null,null,{"$f":"SUM(I91:I92)","v":1445267.9636000001},null,{"$f":"IF(E93=0,0,SUMPRODUCT(E91:E92,K91:K92)/E93)","v":9.8500000000000004E-2},null,null,null,{"$f":"SUM(O91:O92)","v":142358.89441460001}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'RateBase Trend'!F17","v":3613169.909},null,{"$f":"(K88*E88)+(K93*E93)","v":7.3100000000000012E-2},null,null,null,{"$f":"O88+O93","v":264122.72034790006}]

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[null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,"Exhibit:"]
[null,null,null,"Tab:"]
[null,null,null,"Schedule:"]
[null,null,null,"Page:"]
[]
[null,null,null,"Date:"]
[]
[null,"TESI-8"]
[null,"Distribution Revenue Requirement "]
[]
[null,"Particular","CGAAP","Adjustments","CGAAP"]
[null,null,"Test Year (CGAAP)","Test Year","Test Year "]
[null,"OM&A Expenses",{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H119","v":1126665},0,{"$f":"SUM(C14:D14)","v":1126665}]
[null,"Amortization Expense",{"$f":"-'App.2-B_FixAsset 2014-NewCGAAP'!K60","v":222217},0,{"$f":"SUM(C15:D15)","v":222217}]
[]
[null,"Total Distribution Expenses",{"$f":"SUM(C14:C16)","v":1348882},0,{"$f":"SUM(E14:E16)","v":1348882}]
[]
[null,"Regulated Return On Capital",{"$f":"'App.2-OA CapStructure-NewCGAAP'!O31","v":417539.05900026998},0,{"$f":"SUM(C19:D19)","v":417539.05900026998}]
[null,"IFRS Adjustment",null,0,{"$f":"SUM(D20:D20)","v":0}]
[null,"Grossed up PILs",18398.512994136116,0,{"$f":"SUM(C21:D21)","v":18398.512994136116}]
[null,"Service Revenue Requirement",{"$f":"C17+C19+C21","v":1784819.5719944062},{"$f":"D17+D19+D20+D21","v":0},{"$f":"E17+E19+E20+E21","v":1784819.5719944062}]
[]
[null,"Less: Revenue Offsets",{"$f":"-'App.2-F_Other_Oper_Rev'!I32","v":157139.44},0,{"$f":"SUM(C24:D24)","v":157139.44}]
[]
[null,"Base Revenue Requirement",{"$f":"C22-C24","v":1627680.1319944062},0,{"$f":"E22-E24","v":1627680.1319944062}]

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[null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-P"]
["Cost Allocation"]
[]
["Please complete the following four tables."]
[]
["A)  Allocated Costs"]
[]
["Classes","Costs Allocated from Previous Study","%","Costs Allocated in Test Year Study                    (Column 7A)","%"]
["Residential",774573,{"$f":"IF(B$28=0,\"\",B17/B$28)","v":0.51988638079749561},{"$f":"'Cost Allocation & RevAllocation'!B15","v":1058601},{"$f":"IF(D$28=0,\"\",D17/D$28)","v":0.59311359128651631}]
["GS < 50 kW",211822,{"$f":"IF(B$28=0,\"\",B18/B$28)","v":0.14217300751935211},{"$f":"'Cost Allocation & RevAllocation'!B16","v":252470},0.1414540401833238]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",471811,0.31667526909722804,{"$f":"'Cost Allocation & RevAllocation'!B17","v":446970},0.25042861465021682]
["GS > xxx kW, if applicable",null,0,null,0]
["Large User, if applicable",null,0,null,0]
["Street Lighting",29336,1.9690057447232647E-2,{"$f":"'Cost Allocation & RevAllocation'!B20","v":24527},1.3742001994598895E-2]
["Sentinel Lighting",1498,1.0054440297230197E-3,{"$f":"'Cost Allocation & RevAllocation'!B19","v":1181},6.6169137504062036E-4]
["Unmetered Scattered Load (USL)",849,5.6984110896852048E-4,{"$f":"'Cost Allocation & RevAllocation'!B18","v":1071},6.0006051030356007E-4]
["Other class, if applicable",null,0,null,0]
[null,null,0,null,0]
["Embedded distributor class",null,0,null,0]
["Total",{"$f":"SUM(B17:B27)","v":1489889},{"$f":"SUM(C17:C27)","v":1},{"$f":"SUM(D17:D27)","v":1784820},{"$f":"SUM(E17:E27)","v":1}]
[]
["Notes"]
[]
["1     Customer Classification - If proposed rate classes differ from those in place in the previous Cost Allocation study, modify the rate classes to match the current application as closely as possible."]
[]
[]
["2     Host Distributors -  Provide information on embedded distributor(s) as a separate class, if applicable.   If embedded distributor(s) are billed as customers in a General Service class, include the allocated cost and revenue of the embedded distributor(s) in the applicable class.  Also complete Appendix 2-Q."]
[]
[]
["  "]
["3     Class Revenue Requirements - If using the Board-issued model, in column 7A enter the results from Worksheet O-1, Revenue Requirement (row 40 in the 2013 model).  This excludes costs in deferral and variance accounts.  Note to Embedded Distributor(s), it also does not include Account 4750 - Low Voltage (LV) Costs. "]
[]
[]
[]
["B)  Calculated Class Revenues"]
[]
[null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
["Classes (same as previous table)",null,"Load Forecast (LF) X current approved rates","L.F. X current approved rates X (1 + d)","LF X proposed rates","Miscellaneous Revenue"]
[]
[{"$f":"A17","v":"Residential"},null,{"$f":"'Cost Allocation & RevAllocation'!N27","v":934240.92781926552},{"$f":"'Cost Allocation & RevAllocation'!O27","v":953477.70364327496},{"$f":"'Cost Allocation & RevAllocation'!P27","v":934241.78713609534},{"$f":"'Cost Allocation & RevAllocation'!D15","v":124359}]
["GS < 50 kW",null,{"$f":"'Cost Allocation & RevAllocation'!N28","v":235378.729867819},{"$f":"'Cost Allocation & RevAllocation'!O28","v":255071.6204520769},{"$f":"'Cost Allocation & RevAllocation'!P28","v":235378.729867819},{"$f":"'Cost Allocation & RevAllocation'!D16","v":17091}]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,{"$f":"'Cost Allocation & RevAllocation'!N29","v":435405.50030728144},{"$f":"'Cost Allocation & RevAllocation'!O29","v":379263.99339505401},{"$f":"'Cost Allocation & RevAllocation'!P29","v":435405.50030728127},{"$f":"'Cost Allocation & RevAllocation'!D17","v":11564}]
["GS > xxx kW, if applicable"]
["Large User, if applicable"]
["Street Lighting",null,{"$f":"'Cost Allocation & RevAllocation'!N32","v":20597.976360751534},{"$f":"'Cost Allocation & RevAllocation'!O32","v":37208.121957111231},{"$f":"'Cost Allocation & RevAllocation'!P32","v":20597.976360751556},{"$f":"'Cost Allocation & RevAllocation'!D20","v":3929}]
["Sentinel Lighting",null,{"$f":"'Cost Allocation & RevAllocation'!N31","v":1080.9987593927765},{"$f":"'Cost Allocation & RevAllocation'!O31","v":1635.4961951256728},{"$f":"'Cost Allocation & RevAllocation'!P31","v":1080.9987593927774},{"$f":"'Cost Allocation & RevAllocation'!D19","v":100}]
["Unmetered Scattered Load (USL)",null,{"$f":"'Cost Allocation & RevAllocation'!N30","v":975.99887989579065},{"$f":"'Cost Allocation & RevAllocation'!O30","v":1023.1963517636595},{"$f":"'Cost Allocation & RevAllocation'!P30","v":975.13956306614773},{"$f":"'Cost Allocation & RevAllocation'!D18","v":95}]
["Other class, if applicable"]
[]
[{"$f":"A27","v":"Embedded distributor class"}]
[{"$f":"A28","v":"Total"},null,{"$f":"SUM(C48:C58)","v":1627680.1319944062},{"$f":"SUM(D48:D58)","v":1627680.1319944062},{"$f":"SUM(E48:E58)","v":1627680.1319944062},{"$f":"SUM(F48:F58)","v":157138}]
[null,null,null,"From CA Model"]
["Notes:"]
[]
["1     Columns 7B to 7D - LF means Load Forecast of Annual Billing Quantities (i.e. customers or connections X 12, (kWh or kW, as applicable).  Revenue Quantities should be net of Transfomrer Ownership Allowance.  Exclude revenue from rate adders and rate riders.  "]
[]
[]
["2     Columns 7C and 7D - Column total in each column should equal the Base Revenue Requirement"]
[]
["3     Columns 7C - The Board cost allocation model calculates \"1+d\" in worksheet O-1, cell C21. \"d\" is defined as Revenue Deficiency/ Revenue at Current Rates."]
[]
[]
["4     Columns 7E - If using the Board-issued Cost Allocation model, enter Miscellaneous Revenue as it appears in Worksheet O-1, row 19."]
[]
[]
["C)  Rebalancing Revenue-to-Cost (R/C) Ratios"]
[]
["Class",null,"Previously Approved Ratios","Status Quo Ratios","Proposed Ratios","Policy Range"]
[null,null,"Most Recent Year:","(7C + 7E) / (7A)","(7D + 7E) / (7A)"]
[null,null,"20XX"]
[null,null,"%","%","%","%"]
[{"$f":"A48","v":"Residential"},null,111,{"$f":"IF(D17=0,\"\",(D48+F48)/D17*100)","v":101.81708723525435},{"$f":"IF(D17=0,\"\",(E48+F48)/D17*100)","v":99.999979891960749},"85 - 115"]
["GS < 50 kW",null,111,{"$f":"IF(D18=0,\"\",(D49+F49)/D18*100)","v":107.79998433559508},99.999893004245649,"80 - 120"]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,80,87.439423987080573,99.999888204416692,"80 - 120"]
["GS > xxx kW, if applicable",null,null,"","","80 - 120"]
["Large User, if applicable",null,null,"","","85 - 115"]
["Street Lighting",null,70,167.72178398137248,99.999903619486915,"70 - 120"]
["Sentinel Lighting",null,120,146.95141364315603,99.999894952817741,"80 - 120"]
["Unmetered Scattered Load (USL)",null,80,104.40675553348828,99.919660417007265,"80 - 120"]
["Other class, if applicable",null,null,"",""]
[null,null,null,"",""]
[{"$f":"A58","v":"Embedded distributor class"},null,null,"",""]
[]
["Notes"]
[]
["1     Previously Approved Revenue-to-Cost Ratios - For most applicants, Most Recent Year would be the third year of the IRM 3 period,  e.g. if the applicant rebased in 2009 with further adjustments over 2 years, the Most recent year is 2011.  For applicants that have had rates adjusted only under IRM 2, the Most Recent Year is 2006, and the applicant should enter the ratios from their Informational Filing."]
[]
[]
["2     Status Quo Ratios - The Board's updated Cost Allocation Model yields the Status Quo Ratios in Worksheet O-1.  Status Quo means \"Before Rebalancing\"."]
[]
["D)  Proposed Revenue-to-Cost Ratios"]
[]
["Class",null,"Proposed Revenue-to-Cost Ratios",null,null,"Policy Range"]
[null,null,2013,2014,2015]
[null,null,"%","%","%","%"]
[{"$f":"A80","v":"Residential"},null,{"$f":"E80","v":99.999979891960749},96,null,{"$f":"F80","v":"85 - 115"}]
[{"$f":"A81","v":"GS < 50 kW"},null,{"$f":"E81","v":99.999893004245649},105,null,{"$f":"F81","v":"80 - 120"}]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,99.999888204416692,105,null,"80 - 120"]
["GS > xxx kW, if applicable",null,"",100,null,"80 - 120"]
["Large User, if applicable",null,"",null,null,"85 - 115"]
["Street Lighting",null,99.999903619486915,120,null,"70 - 120"]
["Sentinel Lighting",null,99.999894952817741,120,null,"80 - 120"]
["Unmetered Scattered Load (USL)",null,99.919660417007265,100,null,"80 - 120"]
["Other class, if applicable",null,"",null,null,{"$f":"F88","v":0}]
[null,null,"",null,null,{"$f":"F89","v":0}]
["Embedded distributor class",null,""]
[]
["Note"]
["1     The applicant should complete Table D if it is applying for approval of a revenue to cost ratio in 2012 that is outside the Board’s policy range for any customer class. Table (d) will show the information that the distributor would likely enter in the IRM model) in 2013.  In 2013 Table (d), enter the planned ratios for the classes that will be ‘Change’ and ‘No Change’ in 2013 (in the current Revenue Cost Ratio Adjustment Workform, Worksheet C1.1 ‘Decision – Cost Revenue Adjustment’, column d), and enter TBD for class(es) that will be entered as ‘Rebalance’. "]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[" "]
["Cost Allocation Results and Revenue Allocation"]
[]
[]
["Cost Allocation Results","REVENUE ALLOCATION (sheet O1)",null,null,null,null,null,null,"CUSTOMER UNIT COST PER MONTH (sheet O2)"]
["Customer Class Name","Service Rev Req (row40)",null,"Misc. Revenue (mi) (row19)",null,"Base Rev Req",null,"Rev2Cost Expenses %","Avoided Costs\n(Minimum Charge)","Directly Related","Minimum System with PLCC * adjustment","Maximum Charge"]
[{"$f":"CustomerClass!A14","v":"Residential"},1058601,{"$f":"B15/$B$21","v":0.59311359128651631},124359,{"$f":"D15/$D$21","v":0.79139991599740356},{"$f":"B15-D15","v":934242},{"$f":"F15/$F$21","v":0.57397083705539531},1.0182,6.55,9.99,13.33,{"$f":"MAX(I15,J15,K15,RateDesign!B26)","v":13.33}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},252470,0.1414540401833238,17091,0.10876427089564586,235379,{"$f":"F16/$F$21","v":0.14460994223687429},1.0780000000000001,10.82,15.42,20.38,{"$f":"MAX(I16,J16,K16,RateDesign!B27)","v":20.38}]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},446970,0.25042861465021682,11564,7.359136555129886E-2,435406,0.26750065430471065,0.87439999999999996,7.79,11.73,26.5,{"$f":"MAX(I17,J17,K17,RateDesign!B28)","v":97.35}]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},1071,6.0006051030356007E-4,95,6.0456414107345135E-4,976,5.9962572541810992E-4,1.0437000000000001,5.81,8.9600000000000009,12.11,{"$f":"MAX(I18,J18,K18,RateDesign!B29)","v":12.11}]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},1181,6.6169137504062036E-4,100,6.3638330639310666E-4,1081,6.6413464055018118E-4,1.47,0.28000000000000003,0.43,2.99,{"$f":"MAX(I19,J19,K19,RateDesign!B30)","v":2.99}]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},24527,1.3742001994598895E-2,3929,2.5003500108185164E-2,20598,1.2654806037051464E-2,1.6772,0,0.01,1.63,{"$f":"MAX(I20,J20,K20,RateDesign!B31)","v":1.63}]
["TOTAL",{"$f":"SUM(B15:B20)","v":1784820},1,157138,1,1627682,1]
[" "," "," "," "," "," "," "," "]
["Revenue Reallocation - Service Revenue Requirement"]
[]
[null,"Base Revenue Requirement %",null,null,null,null,null,"Revenue Offsets ",null,"Service Revenue Requirement $ "]
["Customer Class Name","Cost Allocation Results",null,"Existing Rates ",null,"Proposed Allocation",null,"%","$","Cost Allocation","Existing\nRates","Rate Application"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"G15","v":0.57397083705539531},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!B27","v":934240.92781926563},{"$f":"'Revenues at Curr Rates'!I48","v":0.58578936051457042},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!D27","v":953477.70364327484},{"$f":"1-SUM(F28:F32)","v":0.57397136499501489},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!F27","v":934241.78713609534},{"$f":"E15","v":0.79139991599740356},{"$f":"D15","v":124359},{"$f":"C27+I27","v":1058599.9278192655},{"$f":"E27+I27","v":1077836.703643275},{"$f":"G27+I27","v":1058600.7871360953},null,{"$f":"J27-$D15","v":934240.92781926552},{"$f":"K27-$D15","v":953477.70364327496},{"$f":"L27-$D15","v":934241.78713609534}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},0.14460994223687429,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!B28","v":235378.729867819},{"$f":"'Revenues at Curr Rates'!I49","v":0.15670868952583214},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!D28","v":255071.6204520769},0.14460994223687429,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!F28","v":235378.729867819},0.10876427089564586,17091,252469.729867819,272162.6204520769,252469.729867819,null,{"$f":"J28-$D16","v":235378.729867819},{"$f":"K28-$D16","v":255071.6204520769},235378.729867819]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},0.26750065430471065,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!B29","v":435405.50030728144},{"$f":"'Revenues at Curr Rates'!I50","v":0.23300892229380446},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!D29","v":379263.99339505401},0.26750065430471054,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!F29","v":435405.50030728127},7.359136555129886E-2,11564,446969.50030728144,390827.99339505401,446969.50030728127,null,435405.50030728144,{"$f":"K29-$D17","v":379263.99339505401},435405.50030728127]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},5.9962572541810992E-4,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!B30","v":975.99887989579076},{"$f":"'Revenues at Curr Rates'!I51","v":6.2862249876450291E-4},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!D30","v":1023.1963517636595},5.9909778579855452E-4,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!F30","v":975.13956306614773},6.0456414107345135E-4,95,1070.9988798957907,1118.1963517636595,1070.1395630661477,null,975.99887989579065,{"$f":"K30-$D18","v":1023.1963517636595},975.13956306614773]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},6.6413464055018118E-4,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!B31","v":1080.9987593927765},{"$f":"'Revenues at Curr Rates'!I52","v":1.0048019650652671E-3},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!D31","v":1635.4961951256728},6.6413464055018172E-4,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!F31","v":1080.9987593927774},6.3638330639310666E-4,100,1180.9987593927765,1735.4961951256728,1180.9987593927774,null,1080.9987593927765,{"$f":"K31-$D19","v":1635.4961951256728},1080.9987593927774]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},1.2654806037051464E-2,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!B32","v":20597.976360751534},{"$f":"'Revenues at Curr Rates'!I53","v":2.2859603201963213E-2},{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!D32","v":37208.121957111231},1.2654806037051476E-2,{"$f":"'Revenue Requirement'!$E$26*'Cost Allocation & RevAllocation'!F32","v":20597.976360751556},2.5003500108185164E-2,3929,24526.976360751534,41137.121957111231,24526.976360751556,null,20597.976360751534,{"$f":"K32-$D20","v":37208.121957111231},20597.976360751556]
["TOTAL",null,{"$f":"SUM(C27:C32)","v":1627680.1319944065},null,{"$f":"SUM(E27:E32)","v":1627680.131994406},{"$f":"SUM(F27:F32)","v":0.99999999999999989},{"$f":"SUM(G27:G32)","v":1627680.1319944062},null,{"$f":"SUM(I27:I32)","v":157138},{"$f":"SUM(J27:J32)","v":1784818.1319944062},{"$f":"SUM(K27:K32)","v":1784818.1319944062},{"$f":"SUM(L27:L32)","v":1784818.1319944062},null,{"$f":"SUM(N27:N32)","v":1627680.1319944062},{"$f":"SUM(O27:O32)","v":1627680.1319944062},1627680.1319944062]
[]
["Revenue to Cost Ratio Allocation"]
[]
[null,null,null,null,null,"Target Range"]
["Customer Class Name","Calculated R/C Ratio ","Proposed R/C Ratio ","Variance",null,"Floor","Celiling"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"H15","v":1.0182},{"$f":"L27/J27","v":1.0000008117484305},{"$f":"C39-B39","v":-1.819918825156952E-2},null,0.85,1.1499999999999999]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},1.0780000000000001,1,{"$f":"C40-B40","v":-7.8000000000000069E-2},null,0.8,1.2]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},0.87439999999999996,0.99999999999999956,0.1255999999999996,null,0.8,1.2]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},1.0437000000000001,0.99919764917986975,-4.4502350820130321E-2,null,0.7,1.2]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},1.47,1.0000000000000007,-0.46999999999999931,null,0.7,1.2]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},1.6772,1.0000000000000009,-0.67719999999999914,null,0.7,1.2]
[]
[]
["Goal Seek"]
["Select Bucket class"]
["     1) Select Bucket Class (most often largest revenue class) "]
["     2) replace Proposed Allocation for selected Bucket Class (F27-F31) with the following formula: =1-SUM(F28:F31)"]
[]
["Set Proposed R/C Ratio for classes other than Bucket Class by;"]
["    4) Selecting cell in Proposed R/C Ratio"]
["    5) Select Tab \"Data\"/\"What if Analysi\"s/\"Goal Seek\""]
["    6) set \"To Value\" to desired target range"]
["    7) set \"By Changing Cell\" to Proposed Allocation field (i.e. G27)"]

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[null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
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[]
[null,null,null,null,null,null,"Date:"]
[]
[" "]
["Rate Design"]
[]
["Cost Allocation Results"]
[null,null,"Cost Allocation - Minimum Fixed Rate (b)",null,null,null,"Cost Allocation - Maximun Fixed Rate (b)"]
["Customer Class Name","Rate","Fixed %","Variable %",null,"Rate","Fixed %","Variable %"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"'Cost Allocation & RevAllocation'!I15","v":6.55},{"$f":"B15*12*LoadForecast!I14/'Cost Allocation & RevAllocation'!G27","v":0.41645536022605928},{"$f":"1-C15","v":0.58354463977394078},null,{"$f":"'Cost Allocation & RevAllocation'!L15","v":13.33},{"$f":"F15*12*LoadForecast!I14/'Cost Allocation & RevAllocation'!G27","v":0.84753434378830084},{"$f":"1-G15","v":0.15246565621169916}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"'Cost Allocation & RevAllocation'!I16","v":10.82},{"$f":"B16*12*LoadForecast!I15/'Cost Allocation & RevAllocation'!G28","v":0.34972811709124019},0.65027188290875981,null,{"$f":"'Cost Allocation & RevAllocation'!L16","v":20.38},{"$f":"F16*12*LoadForecast!I15/'Cost Allocation & RevAllocation'!G28","v":0.65873003940106056},0.34126996059893944]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"'Cost Allocation & RevAllocation'!I17","v":7.79},{"$f":"B17*12*LoadForecast!I16/'Cost Allocation & RevAllocation'!G29","v":2.1040248672868685E-2},0.97895975132713131,null,{"$f":"'Cost Allocation & RevAllocation'!L17","v":97.35},{"$f":"F17*12*LoadForecast!I16/'Cost Allocation & RevAllocation'!G29","v":0.26293558514810861},0.73706441485189145]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"'Cost Allocation & RevAllocation'!I18","v":5.81},{"$f":"B18*12*LoadForecast!I17/'Cost Allocation & RevAllocation'!G30","v":0.35748729023350378},0.64251270976649622,null,{"$f":"'Cost Allocation & RevAllocation'!L18","v":12.11},{"$f":"F18*12*LoadForecast!I17/'Cost Allocation & RevAllocation'!G30","v":0.74512411096862818},0.25487588903137182]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"'Cost Allocation & RevAllocation'!I19","v":0.28000000000000003},{"$f":"B19*12*LoadForecast!I18/'Cost Allocation & RevAllocation'!G31","v":6.5272970377537917E-2},0.93472702962246212,null,{"$f":"'Cost Allocation & RevAllocation'!L19","v":2.99},{"$f":"F19*12*LoadForecast!I18/'Cost Allocation & RevAllocation'!G31","v":0.69702207653156567},0.30297792346843433]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"'Cost Allocation & RevAllocation'!I20","v":0},{"$f":"B20*12*LoadForecast!I19/'Cost Allocation & RevAllocation'!G32","v":0},1,null,{"$f":"'Cost Allocation & RevAllocation'!L20","v":1.63},{"$f":"F20*12*LoadForecast!I19/'Cost Allocation & RevAllocation'!G32","v":1.1537735350198679},-0.1537735350198679]
["",null,null,null,null,null,"",""]
[]
["Existing Rates"]
[null,"Current Rates and Split",null,null,null,null,"Calculated Rates at Current Split"]
["Customer Class Name","Rate","Fixed %","Variable %",null,"Rate","Fixed %","Variable %"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"'Revenues at Curr Rates'!B26","v":5.99},{"$f":"'Revenues at Curr Rates'!G48","v":0.45092029159617947},{"$f":"'Revenues at Curr Rates'!H48","v":0.54907970840382059},null,{"$f":"((G26*'Cost Allocation & RevAllocation'!G27)/LoadForecast!I14)/12","v":7.0920636208206043},{"$f":"C26","v":0.45092029159617947},{"$f":"1-G26","v":0.54907970840382059}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"'Revenues at Curr Rates'!B27","v":13.84},{"$f":"'Revenues at Curr Rates'!G49","v":0.49881729908468797},{"$f":"'Revenues at Curr Rates'!H49","v":0.50118270091531192},null,{"$f":"((G27*'Cost Allocation & RevAllocation'!G28)/LoadForecast!I15)/12","v":15.432568650716332},0.49881729908468797,0.50118270091531203]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"'Revenues at Curr Rates'!B28","v":97.35},{"$f":"'Revenues at Curr Rates'!G50","v":0.36475286994228168},{"$f":"'Revenues at Curr Rates'!H50","v":0.63524713005771827},null,{"$f":"((G28*'Cost Allocation & RevAllocation'!G29)/LoadForecast!I16)/12","v":135.04711379739442},0.36475286994228168,0.63524713005771827]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"'Revenues at Curr Rates'!B29","v":6.39},{"$f":"'Revenues at Curr Rates'!G51","v":0.45278306939942148},{"$f":"'Revenues at Curr Rates'!H51","v":0.54721693060057852},null,{"$f":"((G29*'Cost Allocation & RevAllocation'!G30)/LoadForecast!I17)/12","v":7.3587780742983524},0.45278306939942148,0.54721693060057852]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"'Revenues at Curr Rates'!B30","v":1.63},{"$f":"'Revenues at Curr Rates'!G52","v":0.30348390299981826},{"$f":"'Revenues at Curr Rates'!H52","v":0.6965160970001818},null,{"$f":"((G30*'Cost Allocation & RevAllocation'!G31)/LoadForecast!I18)/12","v":1.30184810570826},0.30348390299981826,0.6965160970001818]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"'Revenues at Curr Rates'!B31","v":0.62},{"$f":"'Revenues at Curr Rates'!G53","v":0.29356786685292335},{"$f":"'Revenues at Curr Rates'!H53","v":0.70643213314707665},null,{"$f":"((G31*'Cost Allocation & RevAllocation'!G32)/LoadForecast!I19)/12","v":0.41473964209278297},0.29356786685292335,0.70643213314707665]
["",null,null,null,null,""]
[]
["Rate Design"]
[null,null,"Proposed Fixed Charge",null,null,"Resulting Variable"]
["Customer Class Name","Fixed Rate","Fixed %","Variable %",null,"Variable (h)","Rate (i)","per"]
[{"$f":"CustomerClass!A14","v":"Residential"},10,{"$f":"G49/F49","v":0.63580971026879285},{"$f":"1-C37","v":0.36419028973120715},null,{"$f":"H49+D49","v":340241.78713609534},{"$f":"F37/CHOOSE(MATCH(H37,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I36,LoadForecast!$I59)","v":6.3609764421928075E-3},"kWh"]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},15,0.48483565215975999,0.51516434784024001,null,121258.729867819,{"$f":"F38/CHOOSE(MATCH(H38,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I37,LoadForecast!$I60)","v":6.3039759055368025E-3},"kWh"]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},97.35,0.26293558514810861,0.73706441485189145,null,434444.90030728129,{"$f":"F39/CHOOSE(MATCH(H39,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I38,LoadForecast!$I61)","v":2.160106305164434},"kW"]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},8.5,0.52300205972199343,0.47699794027800657,null,465.13956306614773,{"$f":"F40/CHOOSE(MATCH(H40,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I39,LoadForecast!$I62)","v":2.1080510324589935E-3},"kWh"]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},3,0.69935325404504911,0.30064674595495089,null,324.9987593927774,{"$f":"F41/CHOOSE(MATCH(H41,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I40,LoadForecast!$I63)","v":1.113009449975265},"kW"]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},1,0.70783652455206625,0.29216347544793375,null,6017.9763607515561,{"$f":"F42/CHOOSE(MATCH(H42,{\"\",\"kWh\",\"kW\"},0),1,LoadForecast!$I41,LoadForecast!$I64)","v":1.8741751357058722},"kW"]
["",null,null,null,null,{"$f":"SUM(F37:F42)","v":902753.53199440613},null,""]
[]
[]
[]
[null,null,"Transf. Allowance ($/kW):",-0.6,null,null,"Base Revenue Requirement $"]
["Customer Class Name","kW","Rate","Total $ (g)",null,"Total (d)","Fixed ","Variable"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"'Revenues at Curr Rates'!G37","v":0},{"$f":"IF(B49=0,0,-D$47)","v":0},{"$f":"B49*C49","v":0},null,{"$f":"'Cost Allocation & RevAllocation'!G27","v":934241.78713609534},{"$f":"B37*LoadForecast!I14*12","v":594000},{"$f":"F49-G49","v":340241.78713609534}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"'Revenues at Curr Rates'!G38","v":0},0,0,null,{"$f":"'Cost Allocation & RevAllocation'!G28","v":235378.729867819},{"$f":"B38*LoadForecast!I15*12","v":114120},121258.729867819]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"},{"$f":"'Revenues at Curr Rates'!G39","v":189205},0.6,113523,null,{"$f":"'Cost Allocation & RevAllocation'!G29","v":435405.50030728127},{"$f":"B39*LoadForecast!I16*12","v":114483.59999999999},320921.90030728129]
[{"$f":"CustomerClass!A17","v":"Unmetered Scattered Load"},{"$f":"'Revenues at Curr Rates'!G40","v":0},0,0,null,{"$f":"'Cost Allocation & RevAllocation'!G30","v":975.13956306614773},{"$f":"B40*LoadForecast!I17*12","v":510},465.13956306614773]
[{"$f":"CustomerClass!A18","v":"Sentinel Lighting"},{"$f":"'Revenues at Curr Rates'!G41","v":0},0,0,null,{"$f":"'Cost Allocation & RevAllocation'!G31","v":1080.9987593927774},{"$f":"B41*LoadForecast!I18*12","v":756},324.9987593927774]
[{"$f":"CustomerClass!A19","v":"Street Lighting "},{"$f":"'Revenues at Curr Rates'!G42","v":0},0,0,null,{"$f":"'Cost Allocation & RevAllocation'!G32","v":20597.976360751556},{"$f":"B42*LoadForecast!I19*12","v":14580},6017.9763607515561]
["",null,null,null,null,{"$f":"SUM(F49:F54)","v":1627680.1319944062},{"$f":"SUM(G49:G54)","v":838449.6},{"$f":"SUM(H49:H54)","v":789230.53199440613}]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":57,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":true,"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$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors*"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row in Appendix 2-P.)"]
[]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C24+D24","v":0}]
["Low Voltage Line",null,null,null,null,0]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A22","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",null,null,null,null,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":0}]
["Low Voltage Line",null,null,null,null,{"$f":"IF(D36=0,0,(C36/B36)*(E36/D36))","v":0}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D37=0,0,(C37/B37)*(E37/D37))","v":0}]
["TS (owned by host)",null,null,null,null,{"$f":"IF(D38=0,0,(C38/B38)*(E38/D38))","v":0}]
["add rows if necessary ",null,null,null,null,{"$f":"IF(D39=0,0,(C39/B39)*(E39/D39))","v":0}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A33","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$55*(F24+B24*E$60)*F35","v":0},{"$f":"(B44-(B$55*C$55*F35*(F24+B24*E58)+B$56*C$56*F35*(F24+B24*E$58)))*E$58/(1-E$58)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E35=0,0,(D44/E35))","v":0}]
["Low Voltage Line",{"$f":"E$55*(F25+B25*E$60)*F36","v":0},{"$f":"(B45-(B$55*C$55*F36*(F25+B25*E59)+B$56*C$56*F36*(F25+B25*E59)))*E$58/(1-E$58)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E36=0,0,(D45/E36))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$55*(F26+B26*E$60)*F37","v":0},{"$f":"(B46-(B$55*C$55*F37*(F26+B26*E60)+B$56*C$56*F37*(F26+B26*E$60)))*E$58/(1-E$58)","v":0},{"$f":"E26*F37","v":0},{"$f":"B26*F37","v":0},{"$f":"SUM(B46:E46)","v":0},{"$f":"IF(E37=0,0,(D46/E37))","v":0}]
["TS (owned by host)",{"$f":"E$55*(F27+B27*E$60)*F38","v":0},{"$f":"(B47-(B$55*C$55*F38*(F27+B27*E61)+B$56*C$56*F38*(F27+B27*E61)))*E$58/(1-E$58)","v":0},{"$f":"E27*F38","v":0},{"$f":"B27*F38","v":0},{"$f":"SUM(B47:E47)","v":0},{"$f":"IF(E38=0,0,(D47/E38))","v":0}]
["add rows if necessary ",{"$f":"E$55*(F28+B28*E$60)*F39","v":0},{"$f":"(B48-(B$55*C$55*F39*(F28+B28*I62)+B$56*C$56*F39*(F28+B28*I62)))*E$58/(1-E$58)","v":0},{"$f":"E28*F39","v":0},{"$f":"B28*F39","v":0},{"$f":"SUM(B48:E48)","v":0},{"$f":"IF(E39=0,0,(D48/E39))","v":0}]
[]
["Total",null,null,null,null,{"$f":"SUM(F44:F48)","v":0},{"$f":"SUM(G44:G48)","v":0}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",null,null,"Weighted Average Cost of Capital",{"$f":"IF(B61=0%,0,SUMPRODUCT(B55:B59,C55:C59)/B61)","v":0}]
["Short-term Debt"]
[]
["Common Equity",null,null,"Tax/PILs Rate"]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor"]
["Total",{"$f":"SUM(B55:B59)","v":0}]

{"sheet":"App.2-S_Stranded Meters","index":58,"n_rows":89,"n_cols":17,"rows_kept":89,"cut":false,"hidden":false,"merged":[[9,9,9,16],[23,9,23,16],[8,9,8,16],[8,0,8,7],[9,0,9,7],[26,0,29,7],[31,0,32,7],[51,2,52,7],[59,2,61,7],[63,0,64,7],[34,1,35,7],[37,1,39,7],[41,1,44,7],[46,1,49,7],[54,2,57,7],[88,0,91,7],[81,1,83,7],[85,1,86,7],[66,1,67,7],[73,1,75,7],[77,1,79,7],[69,1,71,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-S",null,null,null,null,null,null,null,null,"Appendix 2-S"]
["Stranded Meter Treatment",null,null,null,null,null,null,null,null,"Stranded Meter Treatment\nREVISED"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value",null,"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)",null,null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,221805.19,95458.19,null,{"$f":"C14-D14-E14","v":126347},null,{"$f":"F14-G14","v":126347},null,2006,null,221805.19,95458.19,null,{"$f":"L14-M14-N14","v":126347},null,{"$f":"O14-P14","v":126347}]
[2007,null,222885.19,110272.19,null,112613,null,112613,null,2007,null,222885.19,110272.19,null,112613,null,112613]
[2008,null,224821.63,125119.63,null,99702,null,99702,null,2008,null,224821.63,125119.63,null,99702,null,99702]
[2009,null,246912.13,140473.13,null,106439,null,106439,null,2009,null,246912.13,140473.13,null,106439,null,106439]
[2010,null,246912.13,156129.13,null,90783,null,90783,null,2010,null,246912.13,156129.13,null,90783,null,90783]
[2011,null,254708.77,171535.13,null,83173.639999999985,null,83173.639999999985,null,2011,null,246912.13,171379.13,null,75533,null,75533]
[2012,"(1)",254843.38,184288.13,null,70555.25,null,70555.25,null,2012,"(1)",246912.13,183817.13,null,63095,null,63095]
[2013,null,254843.38,193343.13,null,61500.25,null,61500.25,null,2013,null,246912.13,192555.13,null,54357,null,54357]
[]
["Notes:"]
[null,null,null,null,null,null,null,null,null,"2011 acquisitions of $7,797 and 2012 acquisitions of $134.61 were removed from standed meters.  They will remain in\nbooks as \"Conventional Meters\" in account 1860.000."]
["(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":"StrandedMeterRider","index":59,"n_rows":21,"n_cols":9,"rows_kept":21,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"'[7]LDC Info'!$E$18","v":"EB-20130122"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
[" "]
["Stranded Meter Rate Rider"]
[]
["Customer Class Name","Net Book Value","Smart Meters Installed","% share","Annual $","Customer ","Rate ","per month"]
[{"$f":"CustomerClass!A14","v":"Residential"},{"$f":"E19*D13","v":46263.242699999995},null,0.85109999999999997,{"$f":"E21*D13","v":23131.621349999998},{"$f":"LoadForecast!I14","v":4950},{"$f":"E13/F13","v":4.6730548181818179},{"$f":"G13/12","v":0.38942123484848484}]
[{"$f":"CustomerClass!A15","v":"General Service < 50 kW"},{"$f":"D14*E19","v":8153.5499999999993},null,0.15,{"$f":"E21*D14","v":4076.7749999999996},{"$f":"[7]LoadForecast!I15","v":168},{"$f":"E14/F14","v":24.266517857142855},{"$f":"G14/12","v":2.0222098214285711}]
[{"$f":"CustomerClass!A16","v":"General Service > 50 to 4999 kW"}]
[]
["","TOTAL",{"$f":"SUM(C13:C16)","v":0},null,null,null,"",""]
[]
["Total for Recovery",null,null,null,{"$f":"'App.2-S_Stranded Meters'!Q21","v":54357}]
["Recovery Period (years)",null,null,2]
["Annual Recovery",null,null,null,{"$f":"E19/D20","v":27178.5}]

{"sheet":"App.2-U_IFRS Transition Costs","index":60,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[41,0,42,0],[41,1,42,4],[44,0,47,0],[44,1,47,4],[49,0,50,0],[49,1,50,4],[38,0,39,0],[38,1,39,4],[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],[33,1,34,14],[36,0,37,0],[36,1,36,4],[22,0,22,2],[8,0,8,14],[9,0,9,14],[11,0,11,14],[13,0,15,2],[13,14,15,14],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-U"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual","Audited Actual","Audited Actual","Audited Carrying","Total Audited","Audited Actual","Audited Carrying","Total Audited","RRR 2.1.7","Variance 2","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[null,null,null,null,"Costs Incurred","Costs Incurred","Costs Incurred","Charges","Actual Costs","Costs Incurred","Charges","Actual Costs","Balance"]
[null,null,null,null,2009,2010,2011,"to Dec 31, 2011","to Dec 31, 2011",2012,"to Dec 31, 2012","to Dec 31, 2012","2012-12-31"]
["professional accounting fees",null,null,null,null,null,null,null,0,4066,52.68,{"$f":"SUM(J17:K17)","v":4118.68}]
["professional legal fees",null,null,null,null,null,null,null,0,null,null,{"$f":"SUM(E18:H18)","v":0}]
["salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,0,null,null,0]
["associated staff training and development costs",null,null,null,null,null,1038.17,5.45,1043.6200000000001,null,null,0]
["costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,0,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E29)","v":0},{"$f":"SUM(F17:F29)","v":0},{"$f":"SUM(G17:G29)","v":1038.17},{"$f":"SUM(H17:H29)","v":5.45},1043.6200000000001,null,null,{"$f":"SUM(L17:L29)","v":4118.68},{"$f":"5104.17+5.45+52.68","v":5162.3},{"$f":"+I30+L30-M30","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":61,"n_rows":34,"n_cols":16,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,0,34,13],[8,0,8,15],[11,10,12,10],[9,0,9,15],[11,5,11,6],[11,2,11,4],[11,12,12,12],[11,13,12,13],[11,14,12,14],[11,15,12,15],[11,1,12,1],[12,8,12,9],[11,7,11,9]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","='LDC Info'!$E$18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-V"]
["Revenue Reconciliation"]
[]
["Rate Class","Customers/ Connections","Number of Customers/Connections",null,null,"Test Year Consumption",null,"Proposed Rates",null,null,"Revenues at Proposed Rates",null,"Class Specific Revenue Requirement","Transformer Allowance Credit","Total","Difference"]
[null,null,"Start of Test Year","End of Test Year","Average","kWh","kW","Monthly Service Charge","Volumetric"]
[null,null,null,null,null,null,null,null,"kWh","kW"]
[]
["Residential","Customers",{"$f":"LoadForecast!I14","v":4950},{"$f":"C16","v":4950},{"$f":"IF(SUM(C16:D16)=0,0,AVERAGE(C16:D16))","v":4950},{"$f":"LoadForecast!I36","v":53488924.259999998},null,{"$f":"RateDesign!B37","v":10},{"$f":"RateDesign!G37","v":6.3609764421928075E-3},null,{"$f":"H16*E16*12+I16*F16+J16*G16","v":934241.78713609534},null,{"$f":"RateDesign!F49","v":934241.78713609534},null,{"$f":"SUM(M16:N16)","v":934241.78713609534},{"$f":"O16-K16","v":0}]
["GS < 50 kW","Customers",{"$f":"LoadForecast!I15","v":634},{"$f":"C17","v":634},634,{"$f":"LoadForecast!I37","v":19235278.129999999},null,{"$f":"RateDesign!B38","v":15},{"$f":"RateDesign!G38","v":6.3039759055368025E-3},null,{"$f":"H17*E17*12+I17*F17+J17*G17","v":235378.729867819},null,{"$f":"RateDesign!F50","v":235378.729867819},null,235378.729867819,0]
["GS > 50 to 4,999 kW","Customers",{"$f":"LoadForecast!I16","v":98},{"$f":"C18","v":98},98,0,{"$f":"LoadForecast!I61","v":201122},{"$f":"RateDesign!B39","v":97.35},null,{"$f":"RateDesign!G39","v":2.160106305164434},{"$f":"H18*E18*12+I18*F18+J18*G18","v":548928.50030728127},null,{"$f":"RateDesign!F51","v":435405.50030728127},{"$f":"RateDesign!D51","v":113523},548928.50030728127,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Streetlighting","Connections",{"$f":"LoadForecast!I19","v":1215},{"$f":"C20","v":1215},1215,null,{"$f":"LoadForecast!I64","v":3211},{"$f":"RateDesign!B42","v":1},null,{"$f":"RateDesign!G42","v":1.8741751357058722},20597.976360751556,null,{"$f":"RateDesign!F54","v":20597.976360751556},null,20597.976360751556,0]
["Sentinel Lighting","Connections",{"$f":"LoadForecast!I18","v":21},{"$f":"C21","v":21},21,null,{"$f":"LoadForecast!I63","v":292},{"$f":"RateDesign!B41","v":3},null,{"$f":"RateDesign!G41","v":1.113009449975265},1080.9987593927774,null,{"$f":"RateDesign!F53","v":1080.9987593927774},null,1080.9987593927774,0]
["Unmetered Scattered Load","Customers",{"$f":"LoadForecast!I17","v":5},{"$f":"C22","v":5},5,{"$f":"LoadForecast!I39","v":220649.1},null,{"$f":"RateDesign!B40","v":8.5},{"$f":"RateDesign!G40","v":2.1080510324589935E-3},null,975.13956306614773,null,{"$f":"RateDesign!F52:F52","v":975.13956306614773},null,975.13956306614773,0]
[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]
[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,{"$f":"SUM(K16:K28)","v":1741203.1319944062},null,{"$f":"SUM(M16:M28)","v":1627680.1319944062},{"$f":"SUM(N16:N28)","v":113523},{"$f":"M30+N30","v":1741203.1319944062},{"$f":"O30-K30","v":0}]
[]
["Note"]
[]
["1       The class specific revenue requirements in column N must be the amounts used in the final rate design process.  The total of column N should equate to the proposed base revenue requirement"]

{"sheet":"DVA Riders","index":62,"n_rows":50,"n_cols":6,"rows_kept":50,"cut":false,"hidden":false,"merged":[[40,3,41,3],[40,4,41,4],[8,0,8,4],[25,0,26,0],[25,1,26,1],[11,2,12,2],[11,3,12,3],[11,4,12,4],[25,3,26,3],[25,4,26,4],[25,2,26,2],[11,0,12,0],[11,1,12,1],[40,0,41,0],[40,1,41,1],[40,2,41,2]]}
[null,null,null,"File Number:"]
[null,null,null,"Exhibit:"]
[null,null,null,"Tab:"]
[null,null,null,"Schedule:"]
[null,null,null,"Page:"]
[]
[null,null,null,"Date:"]
[]
["TESI-9"]
["Rate Rider Calculation for Deferral / Variance Accounts Balances (excluding Global Adj.)"]
[]
["Rate Class \n(Enter Rate Classes in cells below)","Units","kW / kWh / # of Customers","Allocated Balance (excluding 1589)","Rate Rider for Deferral/Variance Accounts"]
[]
["Residential","kWh",51132834,-93438.664531583068,-1.8273711277490129E-3,"$/kWh"]
["GS<50","kWh",18531353,-26923.052560425804,-1.4528379315005117E-3,"$/kWh"]
["GS>50","kW",206640,-36221.805112471586,-0.17528941692059419,"$/kW"]
["USL","kWh",214901,42.983807074293814,2.000167848185621E-4,"$/kWh"]
["Sentinel","kW",284,55.957687044023125,0.19703410930994059,"$/kW"]
["Street Lights","kW",3751,-1613.3592896378809,-0.43011444671764354,"$/kW"]
["","",0,0,0,""]
["Total",null,null,-158097.94000000003]
[]
[]
["Rate Rider Calculation for RSVA - Power - Global Adjustment"]
[]
["Rate Class \n(Enter Rate Classes in cells below)","Units","Non-RPP kW / kWh / # of Customers","Balance of RSVA - Power - Global Adjustment","Rate Rider for RSVA - Power - Global Adjustment"]
[]
["Residential","kWh",2604189,8638.7096121517334,3.3172360424499657E-3,"$/kWh"]
["GS<50","kWh",70374,233.44716925137385,3.3172360424499653E-3,"$/kWh"]
["GS>50","kW",206640.00530696515,258329.81983327586,1.2501442760298285,"$/kW"]
["USL","kWh",9584,31.792390230840468,3.3172360424499653E-3,"$/kWh"]
["Sentinel","kW",16.101490904117085,19.249920754337147,1.1955365418624073,"$/kW"]
["Street Lights","kW",3751.0027665220591,4497.6910743359977,1.1990636515862318,"$/kW"]
["","",0,0,0,""]
["Total",null,null,271750.7100000002]
[]
["Rate Rider Calculation for Accounts 1575 and 1576"]
[]
[" Please indicate the Rate Rider Recovery Period (in years)",null,1]
[]
["Rate Class \n(Enter Rate Classes in cells below)","Units","kW / kWh / # of Customers","Balance of Accounts 1575 and 1576","Rate Rider for Accounts 1575 and 1576"]
[]
["Residential","kWh",51132834,-8620.2432856194646,-1.6858528290490343E-4,"$/kWh"]
["GS<50","kWh",18531353,-3124.1133881156306,-1.6858528290490343E-4,"$/kWh"]
["GS>50","kW",206640,-13128.581772169166,-6.3533593554825615E-2,"$/kW"]
["USL","kWh",214901,-36.22914588154665,-1.6858528290490343E-4,"$/kWh"]
["Sentinel","kW",284,-17.255378046448484,-6.075837340298762E-2,"$/kW"]
["Street Lights","kW",3751,-228.57703016774491,-6.0937624678151135E-2,"$/kW"]
["",null,0,0,0,""]
["Total",null,null,-25155]

{"sheet":"SummarySheet","index":63,"n_rows":137,"n_cols":8,"rows_kept":137,"cut":false,"hidden":false,"merged":[[0,7,0,8],[7,0,7,7],[8,0,8,7],[5,8,5,9],[1,7,1,8],[2,7,2,8],[3,7,3,8],[4,7,4,8],[6,7,6,8]]}
[null,null,null,null,null,"File Number:",null,"EB-2013-0139"]
[null,null,null,null,null,"Exhibit:",null,8]
[null,null,null,null,null,"Tab:",null,8]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
["TESI-10"]
["Existing and Proposed Rate Schedule"]
[]
[]
["Current Rates",null,null,null,"Proposed Rates"]
[{"$f":"IF(ISBLANK(CurrentTariff!A19),\"\",CurrentTariff!A19)","v":"Residential"},{"$f":"IF(ISBLANK(CurrentTariff!C19),\"\",CurrentTariff!C19)","v":"rate"},{"$f":"IF(ISBLANK(CurrentTariff!D19),\"\",CurrentTariff!D19)","v":"Connection Type"},null,{"$f":"A13","v":"Residential"},{"$f":"B13","v":"rate"},{"$f":"C13","v":"Connection Type"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A20),\"\",CurrentTariff!A20)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C20),\"\",CurrentTariff!C20)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D20),\"\",CurrentTariff!D20)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A21),\"\",CurrentTariff!A21)","v":"Service Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C21),\"\",CurrentTariff!C21)","v":5.99},{"$f":"IF(ISBLANK(CurrentTariff!D21),\"\",CurrentTariff!D21)","v":"$"},null,{"$f":"A15","v":"Service Charge"},{"$f":"RateDesign!B37","v":10},{"$f":"C15","v":"$"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A22),\"\",CurrentTariff!A22)","v":"Distribution Volumetric Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C22),\"\",CurrentTariff!C22)","v":8.0999999999999996E-3},{"$f":"IF(ISBLANK(CurrentTariff!D22),\"\",CurrentTariff!D22)","v":"kWh"},null,{"$f":"A16","v":"Distribution Volumetric Rate"},{"$f":"RateDesign!G37","v":6.3609764421928075E-3},{"$f":"C16","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A23),\"\",CurrentTariff!A23)","v":"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C23),\"\",CurrentTariff!C23)","v":-1.35},{"$f":"IF(ISBLANK(CurrentTariff!D23),\"\",CurrentTariff!D23)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A24),\"\",CurrentTariff!A24)","v":"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effective until the\neffective date of the next cost of service-based rate order"},{"$f":"IF(ISBLANK(CurrentTariff!C24),\"\",CurrentTariff!C24)","v":1.39},{"$f":"IF(ISBLANK(CurrentTariff!D24),\"\",CurrentTariff!D24)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A25),\"\",CurrentTariff!A25)","v":"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"},{"$f":"IF(ISBLANK(CurrentTariff!C25),\"\",CurrentTariff!C25)","v":0.79},{"$f":"IF(ISBLANK(CurrentTariff!D25),\"\",CurrentTariff!D25)","v":"kWh"},null,{"$f":"A19","v":"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"},{"$f":"B19","v":0.79},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A26),\"\",CurrentTariff!A26)","v":"Low Voltage Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C26),\"\",CurrentTariff!C26)","v":4.0000000000000002E-4},{"$f":"IF(ISBLANK(CurrentTariff!D26),\"\",CurrentTariff!D26)","v":"kWh"},null,{"$f":"A20","v":"Low Voltage Service Rate"},{"$f":"PowerSuplExp!I141","v":6.9999999999999999E-4},{"$f":"C20","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A27),\"\",CurrentTariff!A27)","v":"Rate Rider for Recovery of Incremental Capital Costs"},{"$f":"IF(ISBLANK(CurrentTariff!C27),\"\",CurrentTariff!C27)","v":2.3999999999999998E-3},{"$f":"IF(ISBLANK(CurrentTariff!D27),\"\",CurrentTariff!D27)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A28),\"\",CurrentTariff!A28)","v":"Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C28),\"\",CurrentTariff!C28)","v":1.1000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D28),\"\",CurrentTariff!D28)","v":"kWh"},null,"Rate Rider for Disposition of Deferral/Variance Account (2014) - effective until December 31, 2013",{"$f":"'DVA Riders'!E14","v":-1.8273711277490129E-3},{"$f":"C22","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A29),\"\",CurrentTariff!A29)","v":"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers"},{"$f":"IF(ISBLANK(CurrentTariff!C29),\"\",CurrentTariff!C29)","v":6.0000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D29),\"\",CurrentTariff!D29)","v":"kWh"},null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2013 Applicable only for Non-RPP Customers",{"$f":"'DVA Riders'!E28","v":3.3172360424499657E-3},{"$f":"C23","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A31),\"\",CurrentTariff!A30)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C30),\"\",CurrentTariff!C30)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D30),\"\",CurrentTariff!D30)","v":""},null,"Stranded Meter Rate Rider",{"$f":"StrandedMeterRider!H13","v":0.38942123484848484},"$"]
[{"$f":"IF(ISBLANK(CurrentTariff!A31),\"\",CurrentTariff!A31)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C31),\"\",CurrentTariff!C31)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D31),\"\",CurrentTariff!D31)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A32),\"\",CurrentTariff!A32)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C32),\"\",CurrentTariff!C32)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D32),\"\",CurrentTariff!D32)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A33),\"\",CurrentTariff!A33)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C33),\"\",CurrentTariff!C33)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D33),\"\",CurrentTariff!D33)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A34),\"\",CurrentTariff!A34)","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C34),\"\",CurrentTariff!C34)","v":6.8999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D34),\"\",CurrentTariff!D34)","v":"kWh"},null,{"$f":"A28","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"PowerSuplExp!I52","v":6.9959794055780332E-3},{"$f":"C28","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A35),\"\",CurrentTariff!A35)","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C35),\"\",CurrentTariff!C35)","v":3.0999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D35),\"\",CurrentTariff!D35)","v":"kWh"},null,{"$f":"A29","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"PowerSuplExp!I65","v":3.166465801466266E-3},{"$f":"C29","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A36),\"\",CurrentTariff!A36)","v":"Wholesale Market Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C36),\"\",CurrentTariff!C36)","v":4.4000000000000003E-3},{"$f":"IF(ISBLANK(CurrentTariff!D36),\"\",CurrentTariff!D36)","v":"kWh"},null,{"$f":"A30","v":"Wholesale Market Service Rate"},{"$f":"PowerSuplExp!$I$78","v":4.4000000000000003E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A37),\"\",CurrentTariff!A37)","v":"Rural Rate Protection Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C37),\"\",CurrentTariff!C37)","v":1.1999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D37),\"\",CurrentTariff!D37)","v":"kWh"},null,{"$f":"A31","v":"Rural Rate Protection Charge"},{"$f":"PowerSuplExp!$I$91","v":1.1999999999999999E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A38),\"\",CurrentTariff!A38)","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"IF(ISBLANK(CurrentTariff!C38),\"\",CurrentTariff!C38)","v":0.25},{"$f":"IF(ISBLANK(CurrentTariff!D38),\"\",CurrentTariff!D38)","v":"$"},null,{"$f":"A32","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"B32","v":0.25},"$"]
[{"$f":"IF(ISBLANK(CurrentTariff!A39),\"\",CurrentTariff!A39)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A40),\"\",CurrentTariff!A40)","v":"General Service < 50 kW"},{"$f":"IF(ISBLANK(CurrentTariff!C40),\"\",CurrentTariff!C40)","v":"rate"},{"$f":"IF(ISBLANK(CurrentTariff!D40),\"\",CurrentTariff!D40)","v":"Connection Type"},null,{"$f":"A34","v":"General Service < 50 kW"},{"$f":"B34","v":"rate"},{"$f":"C34","v":"Connection Type"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A41),\"\",CurrentTariff!A41)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C41),\"\",CurrentTariff!C41)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D41),\"\",CurrentTariff!D41)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A42),\"\",CurrentTariff!A42)","v":"Service Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C42),\"\",CurrentTariff!C42)","v":13.84},{"$f":"IF(ISBLANK(CurrentTariff!D42),\"\",CurrentTariff!D42)","v":"$"},null,{"$f":"A36","v":"Service Charge"},{"$f":"RateDesign!B38","v":15},{"$f":"C36","v":"$"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A43),\"\",CurrentTariff!A43)","v":"Distribution Volumetric Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C43),\"\",CurrentTariff!C43)","v":5.4999999999999997E-3},{"$f":"IF(ISBLANK(CurrentTariff!D43),\"\",CurrentTariff!D43)","v":"kWh"},null,{"$f":"A37","v":"Distribution Volumetric Rate"},{"$f":"RateDesign!G38","v":6.3039759055368025E-3},{"$f":"C37","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A44),\"\",CurrentTariff!A44)","v":"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C44),\"\",CurrentTariff!C44)","v":-0.09},{"$f":"IF(ISBLANK(CurrentTariff!D44),\"\",CurrentTariff!D44)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A45),\"\",CurrentTariff!A45)","v":"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effective until the effective date of the next cost of service-based rate order"},{"$f":"IF(ISBLANK(CurrentTariff!C45),\"\",CurrentTariff!C45)","v":2.46},{"$f":"IF(ISBLANK(CurrentTariff!D45),\"\",CurrentTariff!D45)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A46),\"\",CurrentTariff!A46)","v":"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"},{"$f":"IF(ISBLANK(CurrentTariff!C46),\"\",CurrentTariff!C46)","v":0.79},{"$f":"IF(ISBLANK(CurrentTariff!D46),\"\",CurrentTariff!D46)","v":"kWh"},null,{"$f":"A40","v":"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"},{"$f":"B40","v":0.79},{"$f":"C40","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A47),\"\",CurrentTariff!A47)","v":"Low Voltage Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C47),\"\",CurrentTariff!C47)","v":4.0000000000000002E-4},{"$f":"IF(ISBLANK(CurrentTariff!D47),\"\",CurrentTariff!D47)","v":"kWh"},null,{"$f":"A41","v":"Low Voltage Service Rate"},{"$f":"PowerSuplExp!I142","v":5.9999999999999995E-4},{"$f":"C41","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A48),\"\",CurrentTariff!A48)","v":"Rate Rider for Recovery of Incremental Capital Costs"},{"$f":"IF(ISBLANK(CurrentTariff!C48),\"\",CurrentTariff!C48)","v":1.6999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D48),\"\",CurrentTariff!D48)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A49),\"\",CurrentTariff!A49)","v":"Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C49),\"\",CurrentTariff!C49)","v":1.1000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D49),\"\",CurrentTariff!D49)","v":"kWh"},null,"Rate Rider for Disposition of Deferral/Variance Account (2014) - effective until December 31, 2013",{"$f":"'DVA Riders'!E15","v":-1.4528379315005117E-3},{"$f":"C43","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A50),\"\",CurrentTariff!A50)","v":"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014\nApplicable only for Non-RPP Customers"},{"$f":"IF(ISBLANK(CurrentTariff!C50),\"\",CurrentTariff!C50)","v":6.0000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D50),\"\",CurrentTariff!D50)","v":"kWh"},null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2013 Applicable only for Non-RPP Customers",{"$f":"'DVA Riders'!E29","v":3.3172360424499653E-3},{"$f":"C44","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A51),\"\",CurrentTariff!A51)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C51),\"\",CurrentTariff!C51)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D51),\"\",CurrentTariff!D51)","v":""},null,"Stranded Meter Rate Rider",{"$f":"StrandedMeterRider!H14","v":2.0222098214285711},"$"]
[{"$f":"IF(ISBLANK(CurrentTariff!A52),\"\",CurrentTariff!A52)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C52),\"\",CurrentTariff!C52)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D52),\"\",CurrentTariff!D52)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A53),\"\",CurrentTariff!A53)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C53),\"\",CurrentTariff!C53)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D53),\"\",CurrentTariff!D53)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A54),\"\",CurrentTariff!A54)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C54),\"\",CurrentTariff!C54)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D54),\"\",CurrentTariff!D54)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A55),\"\",CurrentTariff!A55)","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C55),\"\",CurrentTariff!C55)","v":6.3E-3},{"$f":"IF(ISBLANK(CurrentTariff!D55),\"\",CurrentTariff!D55)","v":"kWh"},null,{"$f":"A49","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"PowerSuplExp!I53","v":6.3876333703103772E-3},{"$f":"C49","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A56),\"\",CurrentTariff!A56)","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C56),\"\",CurrentTariff!C56)","v":2.7000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D56),\"\",CurrentTariff!D56)","v":"kWh"},null,{"$f":"A50","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"PowerSuplExp!I66","v":2.7578895690190059E-3},{"$f":"C50","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A57),\"\",CurrentTariff!A57)","v":"Wholesale Market Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C57),\"\",CurrentTariff!C57)","v":4.4000000000000003E-3},{"$f":"IF(ISBLANK(CurrentTariff!D57),\"\",CurrentTariff!D57)","v":"kWh"},null,{"$f":"A51","v":"Wholesale Market Service Rate"},{"$f":"PowerSuplExp!$I$78","v":4.4000000000000003E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A58),\"\",CurrentTariff!A58)","v":"Rural Rate Protection Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C58),\"\",CurrentTariff!C58)","v":1.1999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D58),\"\",CurrentTariff!D58)","v":"kWh"},null,{"$f":"A52","v":"Rural Rate Protection Charge"},{"$f":"PowerSuplExp!$I$91","v":1.1999999999999999E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A59),\"\",CurrentTariff!A59)","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"IF(ISBLANK(CurrentTariff!C59),\"\",CurrentTariff!C59)","v":0.25},{"$f":"IF(ISBLANK(CurrentTariff!D59),\"\",CurrentTariff!D59)","v":"$"},null,{"$f":"A53","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"B53","v":0.25},"$"]
[]
[{"$f":"IF(ISBLANK(CurrentTariff!A61),\"\",CurrentTariff!A61)","v":"General Service > 50 to 4999 kW"},{"$f":"IF(ISBLANK(CurrentTariff!C61),\"\",CurrentTariff!C61)","v":"rate"},{"$f":"IF(ISBLANK(CurrentTariff!D61),\"\",CurrentTariff!D61)","v":"Connection Type"},null,{"$f":"A55","v":"General Service > 50 to 4999 kW"},{"$f":"B55","v":"rate"},{"$f":"C55","v":"Connection Type"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A62),\"\",CurrentTariff!A62)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C62),\"\",CurrentTariff!C62)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D62),\"\",CurrentTariff!D62)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A63),\"\",CurrentTariff!A63)","v":"Service Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C63),\"\",CurrentTariff!C63)","v":97.35},{"$f":"IF(ISBLANK(CurrentTariff!D63),\"\",CurrentTariff!D63)","v":"$"},null,{"$f":"A57","v":"Service Charge"},{"$f":"RateDesign!B39","v":97.35},{"$f":"C57","v":"$"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A64),\"\",CurrentTariff!A64)","v":"Distribution Volumetric Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C64),\"\",CurrentTariff!C64)","v":1.5558000000000001},{"$f":"IF(ISBLANK(CurrentTariff!D64),\"\",CurrentTariff!D64)","v":"kW"},null,{"$f":"A58","v":"Distribution Volumetric Rate"},{"$f":"RateDesign!G39","v":2.160106305164434},{"$f":"C58","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A65),\"\",CurrentTariff!A65)","v":"Low Voltage Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C65),\"\",CurrentTariff!C65)","v":0.13689999999999999},{"$f":"IF(ISBLANK(CurrentTariff!D65),\"\",CurrentTariff!D65)","v":"kW"},null,{"$f":"A59","v":"Low Voltage Service Rate"},{"$f":"PowerSuplExp!I143","v":0.24310000000000001},{"$f":"C59","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A66),\"\",CurrentTariff!A66)","v":"Rate Rider for Recovery of Incremental Capital Costs"},{"$f":"IF(ISBLANK(CurrentTariff!C66),\"\",CurrentTariff!C66)","v":0.32700000000000001},{"$f":"IF(ISBLANK(CurrentTariff!D66),\"\",CurrentTariff!D66)","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A67),\"\",CurrentTariff!A67)","v":"Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C67),\"\",CurrentTariff!C67)","v":0.4219},{"$f":"IF(ISBLANK(CurrentTariff!D67),\"\",CurrentTariff!D67)","v":"kW"},null,"Rate Rider for Disposition of Deferral/Variance Account (2014) - effective until December 31, 2013",{"$f":"'DVA Riders'!E16","v":-0.17528941692059419},{"$f":"C61","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A68),\"\",CurrentTariff!A68)","v":"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014\nApplicable only for Non-RPP Customers"},{"$f":"IF(ISBLANK(CurrentTariff!C68),\"\",CurrentTariff!C68)","v":2.3612000000000002},{"$f":"IF(ISBLANK(CurrentTariff!D68),\"\",CurrentTariff!D68)","v":"kW"},null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2013 Applicable only for Non-RPP Customers",{"$f":"'DVA Riders'!E30","v":1.2501442760298285},{"$f":"C62","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A69),\"\",CurrentTariff!A69)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C69),\"\",CurrentTariff!C69)","v":" "},{"$f":"IF(ISBLANK(CurrentTariff!D69),\"\",CurrentTariff!D69)","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A70),\"\",CurrentTariff!A70)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C70),\"\",CurrentTariff!C70)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D70),\"\",CurrentTariff!D70)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A71),\"\",CurrentTariff!A71)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C71),\"\",CurrentTariff!C71)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D71),\"\",CurrentTariff!D71)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A72),\"\",CurrentTariff!A72)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C72),\"\",CurrentTariff!C72)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D72),\"\",CurrentTariff!D72)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A73),\"\",CurrentTariff!A73)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C73),\"\",CurrentTariff!C73)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D73),\"\",CurrentTariff!D73)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A74),\"\",CurrentTariff!A74)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C74),\"\",CurrentTariff!C74)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D74),\"\",CurrentTariff!D74)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A75),\"\",CurrentTariff!A75)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C75),\"\",CurrentTariff!C75)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D75),\"\",CurrentTariff!D75)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A76),\"\",CurrentTariff!A76)","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C76),\"\",CurrentTariff!C76)","v":2.5533000000000001},{"$f":"IF(ISBLANK(CurrentTariff!D76),\"\",CurrentTariff!D76)","v":"kW"},null,{"$f":"A70","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"PowerSuplExp!I54","v":2.5888165530815064},{"$f":"C70","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A77),\"\",CurrentTariff!A77)","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C77),\"\",CurrentTariff!C77)","v":1.1196999999999999},{"$f":"IF(ISBLANK(CurrentTariff!D77),\"\",CurrentTariff!D77)","v":"kW"},null,{"$f":"A71","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"PowerSuplExp!I67","v":1.1437070186779927},{"$f":"C71","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A78),\"\",CurrentTariff!A78)","v":"Wholesale Market Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C78),\"\",CurrentTariff!C78)","v":4.4000000000000003E-3},{"$f":"IF(ISBLANK(CurrentTariff!D78),\"\",CurrentTariff!D78)","v":"kWh"},null,{"$f":"A72","v":"Wholesale Market Service Rate"},{"$f":"PowerSuplExp!$I$78","v":4.4000000000000003E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A79),\"\",CurrentTariff!A79)","v":"Rural Rate Protection Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C79),\"\",CurrentTariff!C79)","v":1.1999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D79),\"\",CurrentTariff!D79)","v":"kWh"},null,{"$f":"A73","v":"Rural Rate Protection Charge"},{"$f":"PowerSuplExp!$I$91","v":1.1999999999999999E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A80),\"\",CurrentTariff!A80)","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"IF(ISBLANK(CurrentTariff!C80),\"\",CurrentTariff!C80)","v":0.25},{"$f":"IF(ISBLANK(CurrentTariff!D80),\"\",CurrentTariff!D80)","v":"$"},null,{"$f":"A74","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"B74","v":0.25},"$"]
[]
[{"$f":"IF(ISBLANK(CurrentTariff!A82),\"\",CurrentTariff!A82)","v":"Unmetered Scattered Load"},{"$f":"IF(ISBLANK(CurrentTariff!C82),\"\",CurrentTariff!C82)","v":"rate"},{"$f":"IF(ISBLANK(CurrentTariff!D82),\"\",CurrentTariff!D82)","v":"Connection Type"},null,{"$f":"A76","v":"Unmetered Scattered Load"},{"$f":"B76","v":"rate"},{"$f":"C76","v":"Connection Type"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A83),\"\",CurrentTariff!A83)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C83),\"\",CurrentTariff!C83)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D83),\"\",CurrentTariff!D83)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A84),\"\",CurrentTariff!A84)","v":"Service Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C84),\"\",CurrentTariff!C84)","v":6.39},{"$f":"IF(ISBLANK(CurrentTariff!D84),\"\",CurrentTariff!D84)","v":"$"},null,{"$f":"A78","v":"Service Charge"},{"$f":"RateDesign!B40","v":8.5},{"$f":"C78","v":"$"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A85),\"\",CurrentTariff!A85)","v":"Distribution Volumetric Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C85),\"\",CurrentTariff!C85)","v":2.0999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D85),\"\",CurrentTariff!D85)","v":"kWh"},null,{"$f":"A79","v":"Distribution Volumetric Rate"},{"$f":"RateDesign!G40","v":2.1080510324589935E-3},{"$f":"C79","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A86),\"\",CurrentTariff!A86)","v":"Low Voltage Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C86),\"\",CurrentTariff!C86)","v":4.0000000000000002E-4},{"$f":"IF(ISBLANK(CurrentTariff!D86),\"\",CurrentTariff!D86)","v":"kWh"},null,{"$f":"A80","v":"Low Voltage Service Rate"},{"$f":"PowerSuplExp!I144","v":5.9999999999999995E-4},{"$f":"C80","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A87),\"\",CurrentTariff!A87)","v":"Rate Rider for Recovery of Incremental Capital Costs"},{"$f":"IF(ISBLANK(CurrentTariff!C87),\"\",CurrentTariff!C87)","v":5.9999999999999995E-4},{"$f":"IF(ISBLANK(CurrentTariff!D87),\"\",CurrentTariff!D87)","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A88),\"\",CurrentTariff!A88)","v":"Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C88),\"\",CurrentTariff!C88)","v":1.1000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D88),\"\",CurrentTariff!D88)","v":"kWh"},null,"Rate Rider for Disposition of Deferral/Variance Account (2014) - effective until December 31, 2013",{"$f":"'DVA Riders'!E17","v":2.000167848185621E-4},{"$f":"C82","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A89),\"\",CurrentTariff!A89)","v":"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers"},{"$f":"IF(ISBLANK(CurrentTariff!C89),\"\",CurrentTariff!C89)","v":6.0000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D89),\"\",CurrentTariff!D89)","v":"kWh"},null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2013 Applicable only for Non-RPP Customers",{"$f":"'DVA Riders'!E31","v":3.3172360424499653E-3},{"$f":"C83","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A90),\"\",CurrentTariff!A90)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C90),\"\",CurrentTariff!C90)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D90),\"\",CurrentTariff!D90)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A91),\"\",CurrentTariff!A91)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C91),\"\",CurrentTariff!C91)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D91),\"\",CurrentTariff!D91)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A92),\"\",CurrentTariff!A92)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C92),\"\",CurrentTariff!C92)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D92),\"\",CurrentTariff!D92)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A93),\"\",CurrentTariff!A93)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C93),\"\",CurrentTariff!C93)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D93),\"\",CurrentTariff!D93)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A94),\"\",CurrentTariff!A94)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C94),\"\",CurrentTariff!C94)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D94),\"\",CurrentTariff!D94)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A95),\"\",CurrentTariff!A95)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C95),\"\",CurrentTariff!C95)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D95),\"\",CurrentTariff!D95)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A96),\"\",CurrentTariff!A96)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C96),\"\",CurrentTariff!C96)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D96),\"\",CurrentTariff!D96)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A97),\"\",CurrentTariff!A97)","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C97),\"\",CurrentTariff!C97)","v":6.3E-3},{"$f":"IF(ISBLANK(CurrentTariff!D97),\"\",CurrentTariff!D97)","v":"kWh"},null,{"$f":"A91","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"PowerSuplExp!I55","v":6.3876333703103763E-3},{"$f":"C91","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A98),\"\",CurrentTariff!A98)","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C98),\"\",CurrentTariff!C98)","v":2.7000000000000001E-3},{"$f":"IF(ISBLANK(CurrentTariff!D98),\"\",CurrentTariff!D98)","v":"kWh"},null,{"$f":"A92","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"PowerSuplExp!I68","v":2.757889569019005E-3},{"$f":"C92","v":"kWh"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A99),\"\",CurrentTariff!A99)","v":"Wholesale Market Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C99),\"\",CurrentTariff!C99)","v":4.4000000000000003E-3},{"$f":"IF(ISBLANK(CurrentTariff!D99),\"\",CurrentTariff!D99)","v":"kWh"},null,{"$f":"A93","v":"Wholesale Market Service Rate"},{"$f":"PowerSuplExp!$I$78","v":4.4000000000000003E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A100),\"\",CurrentTariff!A100)","v":"Rural Rate Protection Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C100),\"\",CurrentTariff!C100)","v":1.1999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D100),\"\",CurrentTariff!D100)","v":"kWh"},null,{"$f":"A94","v":"Rural Rate Protection Charge"},{"$f":"PowerSuplExp!$I$91","v":1.1999999999999999E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A101),\"\",CurrentTariff!A101)","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"IF(ISBLANK(CurrentTariff!C101),\"\",CurrentTariff!C101)","v":0.25},{"$f":"IF(ISBLANK(CurrentTariff!D101),\"\",CurrentTariff!D101)","v":"$"},null,{"$f":"A95","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"B95","v":0.25},"$"]
[]
[{"$f":"IF(ISBLANK(CurrentTariff!A103),\"\",CurrentTariff!A103)","v":"Sentinel Lighting"},{"$f":"IF(ISBLANK(CurrentTariff!C103),\"\",CurrentTariff!C103)","v":"rate"},{"$f":"IF(ISBLANK(CurrentTariff!D103),\"\",CurrentTariff!D103)","v":"Connection Type"},null,{"$f":"A97","v":"Sentinel Lighting"},{"$f":"B97","v":"rate"},{"$f":"C97","v":"Connection Type"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A104),\"\",CurrentTariff!A104)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C104),\"\",CurrentTariff!C104)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D104),\"\",CurrentTariff!D104)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A105),\"\",CurrentTariff!A105)","v":"Service Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C105),\"\",CurrentTariff!C105)","v":1.63},{"$f":"IF(ISBLANK(CurrentTariff!D105),\"\",CurrentTariff!D105)","v":"$"},null,{"$f":"A99","v":"Service Charge"},{"$f":"RateDesign!B41","v":3},{"$f":"C99","v":"$"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A106),\"\",CurrentTariff!A106)","v":"Distribution Volumetric Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C106),\"\",CurrentTariff!C106)","v":3.2284999999999999},{"$f":"IF(ISBLANK(CurrentTariff!D106),\"\",CurrentTariff!D106)","v":"kW"},null,{"$f":"A100","v":"Distribution Volumetric Rate"},{"$f":"RateDesign!G41","v":1.113009449975265},{"$f":"C100","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A107),\"\",CurrentTariff!A107)","v":"Low Voltage Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C107),\"\",CurrentTariff!C107)","v":0.2162},{"$f":"IF(ISBLANK(CurrentTariff!D107),\"\",CurrentTariff!D107)","v":"kW"},null,{"$f":"A101","v":"Low Voltage Service Rate"},{"$f":"PowerSuplExp!I145","v":0.38379999999999997},{"$f":"C101","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A108),\"\",CurrentTariff!A108)","v":"Rate Rider for Recovery of Incremental Capital Costs"},{"$f":"IF(ISBLANK(CurrentTariff!C108),\"\",CurrentTariff!C108)","v":0.74960000000000004},{"$f":"IF(ISBLANK(CurrentTariff!D108),\"\",CurrentTariff!D108)","v":"kW"},null,null,null,{"$f":"C102","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A109),\"\",CurrentTariff!A109)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C109),\"\",CurrentTariff!C109)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D109),\"\",CurrentTariff!D109)","v":""},null,"Rate Rider for Disposition of Deferral/Variance Account (2014) - effective until December 31, 2013",{"$f":"'DVA Riders'!E18","v":0.19703410930994059},{"$f":"C102","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A110),\"\",CurrentTariff!A110)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C110),\"\",CurrentTariff!C110)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D110),\"\",CurrentTariff!D110)","v":""},null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2013 Applicable only for Non-RPP Customers",{"$f":"'DVA Riders'!E32","v":1.1955365418624073},{"$f":"C102","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A111),\"\",CurrentTariff!A111)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C111),\"\",CurrentTariff!C111)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D111),\"\",CurrentTariff!D111)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A112),\"\",CurrentTariff!A112)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C112),\"\",CurrentTariff!C112)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D112),\"\",CurrentTariff!D112)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A113),\"\",CurrentTariff!A113)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C113),\"\",CurrentTariff!C113)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D113),\"\",CurrentTariff!D113)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A114),\"\",CurrentTariff!A114)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C114),\"\",CurrentTariff!C114)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D114),\"\",CurrentTariff!D114)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A115),\"\",CurrentTariff!A115)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C115),\"\",CurrentTariff!C115)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D115),\"\",CurrentTariff!D115)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A116),\"\",CurrentTariff!A116)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C116),\"\",CurrentTariff!C116)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D116),\"\",CurrentTariff!D116)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A117),\"\",CurrentTariff!A117)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C117),\"\",CurrentTariff!C117)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D117),\"\",CurrentTariff!D117)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A118),\"\",CurrentTariff!A118)","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C118),\"\",CurrentTariff!C118)","v":1.9263999999999999},{"$f":"IF(ISBLANK(CurrentTariff!D118),\"\",CurrentTariff!D118)","v":"kW"},null,{"$f":"A112","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"PowerSuplExp!I56","v":1.9531963372326842},{"$f":"C112","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A119),\"\",CurrentTariff!A119)","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C119),\"\",CurrentTariff!C119)","v":1.7674000000000001},{"$f":"IF(ISBLANK(CurrentTariff!D119),\"\",CurrentTariff!D119)","v":"kW"},null,{"$f":"A113","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"PowerSuplExp!I69","v":1.8052940830682185},{"$f":"C113","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A120),\"\",CurrentTariff!A120)","v":"Wholesale Market Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C120),\"\",CurrentTariff!C120)","v":4.4000000000000003E-3},{"$f":"IF(ISBLANK(CurrentTariff!D120),\"\",CurrentTariff!D120)","v":"kWh"},null,{"$f":"A114","v":"Wholesale Market Service Rate"},{"$f":"PowerSuplExp!$I$78","v":4.4000000000000003E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A121),\"\",CurrentTariff!A121)","v":"Rural Rate Protection Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C121),\"\",CurrentTariff!C121)","v":1.1999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D121),\"\",CurrentTariff!D121)","v":"kWh"},null,{"$f":"A115","v":"Rural Rate Protection Charge"},{"$f":"PowerSuplExp!$I$91","v":1.1999999999999999E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A122),\"\",CurrentTariff!A122)","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"IF(ISBLANK(CurrentTariff!C122),\"\",CurrentTariff!C122)","v":0.25},{"$f":"IF(ISBLANK(CurrentTariff!D122),\"\",CurrentTariff!D122)","v":"$"},null,{"$f":"A116","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"B116","v":0.25},"$"]
[]
[{"$f":"IF(ISBLANK(CurrentTariff!A124),\"\",CurrentTariff!A124)","v":"Street Lighting "},{"$f":"IF(ISBLANK(CurrentTariff!C124),\"\",CurrentTariff!C124)","v":"rate"},{"$f":"IF(ISBLANK(CurrentTariff!D124),\"\",CurrentTariff!D124)","v":"Connection Type"},null,{"$f":"A118","v":"Street Lighting "},{"$f":"B118","v":"rate"},{"$f":"C118","v":"Connection Type"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A125),\"\",CurrentTariff!A125)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C125),\"\",CurrentTariff!C125)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D125),\"\",CurrentTariff!D125)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A126),\"\",CurrentTariff!A126)","v":"Service Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C126),\"\",CurrentTariff!C126)","v":0.62},{"$f":"IF(ISBLANK(CurrentTariff!D126),\"\",CurrentTariff!D126)","v":"$"},null,{"$f":"A120","v":"Service Charge"},{"$f":"RateDesign!B42","v":1},{"$f":"C120","v":"$"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A127),\"\",CurrentTariff!A127)","v":"Distribution Volumetric Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C127),\"\",CurrentTariff!C127)","v":6.7744},{"$f":"IF(ISBLANK(CurrentTariff!D127),\"\",CurrentTariff!D127)","v":"kW"},null,{"$f":"A121","v":"Distribution Volumetric Rate"},{"$f":"RateDesign!G42","v":1.8741751357058722},{"$f":"C121","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A128),\"\",CurrentTariff!A128)","v":"Low Voltage Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C128),\"\",CurrentTariff!C128)","v":0.10589999999999999},{"$f":"IF(ISBLANK(CurrentTariff!D128),\"\",CurrentTariff!D128)","v":"kW"},null,{"$f":"A122","v":"Low Voltage Service Rate"},{"$f":"PowerSuplExp!I146","v":0.188},{"$f":"C122","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A129),\"\",CurrentTariff!A129)","v":"Rate Rider for Recovery of Incremental Capital Costs"},{"$f":"IF(ISBLANK(CurrentTariff!C129),\"\",CurrentTariff!C129)","v":1.5987},{"$f":"IF(ISBLANK(CurrentTariff!D129),\"\",CurrentTariff!D129)","v":"kW"},null,null,null,{"$f":"C123","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A130),\"\",CurrentTariff!A130)","v":"Rate Rider for Disposition of Deferral/Variance Account (2013) - effective until April 30, 2014"},{"$f":"IF(ISBLANK(CurrentTariff!C130),\"\",CurrentTariff!C130)","v":0.38890000000000002},{"$f":"IF(ISBLANK(CurrentTariff!D130),\"\",CurrentTariff!D130)","v":"kW"},null,"Rate Rider for Disposition of Deferral/Variance Account (2014) - effective until December 31, 2013",{"$f":"'DVA Riders'!E19","v":-0.43011444671764354},"kW"]
[{"$f":"IF(ISBLANK(CurrentTariff!A131),\"\",CurrentTariff!A131)","v":"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014\nApplicable only for Non-RPP Customers"},{"$f":"IF(ISBLANK(CurrentTariff!C131),\"\",CurrentTariff!C131)","v":2.1766999999999999},{"$f":"IF(ISBLANK(CurrentTariff!D131),\"\",CurrentTariff!D131)","v":"kW"},null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2013 Applicable only for Non-RPP Customers",{"$f":"'DVA Riders'!E33","v":1.1990636515862318},"kW"]
[{"$f":"IF(ISBLANK(CurrentTariff!A132),\"\",CurrentTariff!A132)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C132),\"\",CurrentTariff!C132)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D132),\"\",CurrentTariff!D132)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A133),\"\",CurrentTariff!A133)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C133),\"\",CurrentTariff!C133)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D133),\"\",CurrentTariff!D133)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A134),\"\",CurrentTariff!A134)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C134),\"\",CurrentTariff!C134)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D134),\"\",CurrentTariff!D134)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A135),\"\",CurrentTariff!A135)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C135),\"\",CurrentTariff!C135)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D135),\"\",CurrentTariff!D135)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A136),\"\",CurrentTariff!A136)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C136),\"\",CurrentTariff!C136)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D136),\"\",CurrentTariff!D136)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A137),\"\",CurrentTariff!A137)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C137),\"\",CurrentTariff!C137)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D137),\"\",CurrentTariff!D137)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A138),\"\",CurrentTariff!A138)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!C138),\"\",CurrentTariff!C138)","v":""},{"$f":"IF(ISBLANK(CurrentTariff!D138),\"\",CurrentTariff!D138)","v":""}]
[{"$f":"IF(ISBLANK(CurrentTariff!A139),\"\",CurrentTariff!A139)","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C139),\"\",CurrentTariff!C139)","v":1.9258},{"$f":"IF(ISBLANK(CurrentTariff!D139),\"\",CurrentTariff!D139)","v":"kW"},null,{"$f":"A133","v":"Retail Transmission Rate – Network Service Rate"},{"$f":"PowerSuplExp!I57","v":1.9525879911974167},{"$f":"C133","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A140),\"\",CurrentTariff!A140)","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C140),\"\",CurrentTariff!C140)","v":0.86560000000000004},{"$f":"IF(ISBLANK(CurrentTariff!D140),\"\",CurrentTariff!D140)","v":"kW"},null,{"$f":"A134","v":"Retail Transmission Rate – Line and Transformation Connection Service Rate"},{"$f":"PowerSuplExp!I70","v":0.88415896701587082},{"$f":"C134","v":"kW"}]
[{"$f":"IF(ISBLANK(CurrentTariff!A141),\"\",CurrentTariff!A141)","v":"Wholesale Market Service Rate"},{"$f":"IF(ISBLANK(CurrentTariff!C141),\"\",CurrentTariff!C141)","v":4.4000000000000003E-3},{"$f":"IF(ISBLANK(CurrentTariff!D141),\"\",CurrentTariff!D141)","v":"kWh"},null,{"$f":"A135","v":"Wholesale Market Service Rate"},{"$f":"PowerSuplExp!$I$78","v":4.4000000000000003E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A142),\"\",CurrentTariff!A142)","v":"Rural Rate Protection Charge"},{"$f":"IF(ISBLANK(CurrentTariff!C142),\"\",CurrentTariff!C142)","v":1.1999999999999999E-3},{"$f":"IF(ISBLANK(CurrentTariff!D142),\"\",CurrentTariff!D142)","v":"kWh"},null,{"$f":"A136","v":"Rural Rate Protection Charge"},{"$f":"PowerSuplExp!$I$91","v":1.1999999999999999E-3},"kWh"]
[{"$f":"IF(ISBLANK(CurrentTariff!A143),\"\",CurrentTariff!A143)","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"IF(ISBLANK(CurrentTariff!C143),\"\",CurrentTariff!C143)","v":0.25},{"$f":"IF(ISBLANK(CurrentTariff!D143),\"\",CurrentTariff!D143)","v":"$"},null,{"$f":"A137","v":"Standard Supply Service – Administrative Charge (if applicable)"},{"$f":"B137","v":0.25},"$"]

{"sheet":"App.2-W_Bill Impact-Res 250","index":64,"n_rows":85,"n_cols":20,"rows_kept":85,"cut":false,"hidden":false,"merged":[[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Residential"]
[]
[null,null,null,"Consumption",null,250," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact",null,null,null,null,null,"Connection Type"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change",null,null,null,null,""]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)",null,null,null,null,null,null,null,"$"]
[null,"Monthly Service Charge",null,"Monthly",null,{"$f":"SummarySheet!B15","v":5.99},1,{"$f":"G21*F21","v":5.99},null,{"$f":"SummarySheet!F15","v":10},1,{"$f":"K21*J21","v":10},null,{"$f":"L21-H21","v":4.01},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.669449081803005},null,null,null,null,"kWh"]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""},null,null,null,null,"kWh"]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,{"$f":"SummarySheet!F24","v":0.38942123484848484},1,{"$f":"K23*J23","v":0.38942123484848484},null,{"$f":"L23-H23","v":0.38942123484848484},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""},null,null,null,null,"kWh"]
[null,"SMIRR",null,"Monthly",null,1.39,1,1.39,null,null,1,0,null,-1.39,-1,null,null,null,null,"kWh"]
[null,"SMDR",null,"Monthly",null,-1.35,1,-1.35,null,null,1,0,null,1.35,-1,null,null,null,null,"kWh"]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,"Distribution Volumetric Rate",null,"per kWh",null,{"$f":"SummarySheet!B16","v":8.0999999999999996E-3},{"$f":"$F$16","v":250},2.0249999999999999,null,{"$f":"SummarySheet!F16","v":6.3609764421928075E-3},{"$f":"$F$16","v":250},1.5902441105482019,null,-0.43475588945179799,-0.21469426639594963,null,null,null,null,"kWh"]
[null,"Smart Meter Disposition Rider",null,"per kWh",null,null,250,0,null,null,{"$f":"$F$16","v":250},0,null,0,"",null,null,null,null,"kWh"]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,null,250,0,null,null,250,0,null,0,"",null,null,null,null,""]
[null,null,null,"per kWh",null,null,250,{"$f":"G30*F30","v":0},null,null,250,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""},null,null,null,null,""]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,2.3999999999999998E-3,250,{"$f":"G31*F31","v":0.6},null,null,250,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-0.6},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1},null,null,null,null,""]
[null,"Account 1576",null,"per kWh",null,null,250,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E28","v":3.3172360424499657E-3},250,{"$f":"K32*J32","v":0.8293090106124914},null,{"$f":"L32-H32","v":0.8293090106124914},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""},null,null,null,null,""]
[null,null,null,"Monthly",null,null,250,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,250,0,null,null,250,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,250,0,null,null,250,0,null,0,"",null,null,null,null,"kWh"]
[null,"Low Voltage",null,"per kWh",null,null,250,0,null,{"$f":"SummarySheet!F20","v":6.9999999999999999E-4},250,0.17499999999999999,null,0.17499999999999999,"",null,null,null,null,"kWh"]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":8.6549999999999994},null,null,null,{"$f":"SUM(L21:L36)","v":12.983974356009178},null,4.3289743560091782,0.50017034731475196,null,null,null,null,"$"]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$16","v":250},{"$f":"G38*F38","v":0.27500000000000002},null,{"$f":"SummarySheet!F22","v":-1.8273711277490129E-3},{"$f":"$F$16","v":250},{"$f":"K38*J38","v":-0.45684278193725325},null,-0.73184278193725327,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-2.66124647977183}]
[null,null,null,null,null,null,{"$f":"$F$16","v":250},{"$f":"G39*F39","v":0},null,null,{"$f":"$F$16","v":250},0,null,0,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":250},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":250},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":250},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":250},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,4.0000000000000002E-4,{"$f":"$F$16","v":250},{"$f":"G42*F42","v":0.1},null,null,{"$f":"$F$16","v":250},0,null,-0.1,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":-1}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,{"$f":"G43*F43","v":0.79},null,0.79,1,0.79,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":9.0299999999999994},null,null,null,{"$f":"SUM(L38:L42)+L37","v":12.527131574071925},null,3.4971315740719255,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":0.38727924408326975}]
[null,"RTSR - Network",null,"per kWh",null,6.8999999999999999E-3,{"$f":"F16*(1+F71)","v":261.16250000000002},{"$f":"G45*F45","v":1.8020212500000001},null,{"$f":"SummarySheet!F28","v":6.9959794055780332E-3},{"$f":"F16*(1+J71)","v":263.52500000000003},{"$f":"K45*J45","v":1.8436154728549514},null,4.159422285495129E-2,2.308198244329876E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,3.0999999999999999E-3,{"$f":"G45","v":261.16250000000002},{"$f":"G46*F46","v":0.80960375000000007},null,{"$f":"SummarySheet!F29","v":3.166465801466266E-3},{"$f":"K45","v":263.52500000000003},{"$f":"K46*J46","v":0.8344429003313979},null,2.483915033139783E-2,3.0680626579851968E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":11.641625000000001},null,null,null,{"$f":"SUM(L44:L46)","v":15.205189947258274},null,3.5635649472582731,0.30610545755066604]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":261.16250000000002},{"$f":"G48*F48","v":1.1491150000000001},null,{"$f":"F48","v":4.4000000000000003E-3},{"$f":"K46","v":263.52500000000003},{"$f":"K48*J48","v":1.1595100000000003},null,1.0395000000000154E-2,9.0460919925335181E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":261.16250000000002},0.31339499999999998,null,{"$f":"F49","v":1.1999999999999999E-3},{"$f":"K46","v":263.52500000000003},0.31623000000000001,null,2.8350000000000319E-3,9.0460919925334869E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,6.9999999999999999E-4,{"$f":"G49","v":261.16250000000002},0.18281375000000002,null,6.9999999999999999E-4,{"$f":"K49","v":263.52500000000003},0.18446750000000003,null,1.6537500000000094E-3,9.0460919925334348E-3]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-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$16-1000))))","v":261.16250000000002},{"$f":"G52*F52","v":19.587187500000002},null,7.4999999999999997E-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$16-1000))))","v":263.52500000000003},{"$f":"K52*J52","v":19.764375000000001},null,0.17718749999999872,9.0460919925333186E-3]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-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,8.7999999999999995E-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,"per kWh",null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":167.14400000000001},10.864360000000001,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":168.65600000000001},10.96264,null,9.8279999999999035E-2,9.0460919925332943E-3]
[null,"TOU - Mid Peak",null,"per kWh",null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":47.009250000000002},4.7009250000000007,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":47.4345},4.7434500000000002,null,4.252499999999948E-2,9.0460919925332717E-3]
[null,"TOU - On Peak",null,"per kWh",null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":47.009250000000002},5.5000822500000002,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":47.4345},5.5498365000000005,null,4.9754250000000333E-2,9.0460919925334452E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":33.124136250000006},null,null,null,{"$f":"SUM(L47:L53)","v":36.879772447258276},null,3.7556361972582692,0.1133806529750121]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":4.3061377125000009},null,0.13,null,{"$f":"L58*J59","v":4.7943704181435765},null,{"$f":"L59-H59","v":0.48823270564357557},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":0.11338065297501222}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":37.43027396250001},null,null,null,{"$f":"L58+L59","v":41.674142865401855},null,{"$f":"L60-H60","v":4.2438689029018448},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":0.1133806529750121}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-3.74},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-4.17},null,{"$f":"L61-H61","v":-0.42999999999999972},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":0.11497326203208548}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":33.690273962500008},null,null,null,{"$f":"SUM(L60:L61)","v":37.504142865401853},null,{"$f":"L62-H62","v":3.8138689029018451},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":0.11320385542566347}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":34.602316000000002},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":38.371323947258276},null,{"$f":"L64-H64","v":3.7690079472582738},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":0.10892357457397574}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":4.4983010800000001},null,0.13,null,{"$f":"L64*J65","v":4.9882721131435757},null,0.4899710331435756,0.10892357457397574]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":39.100617079999999},null,null,null,{"$f":"L64+L65","v":43.359596060401849},null,4.2589789804018494,0.10892357457397574]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-3.91},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-4.34},null,-0.42999999999999972,0.10997442455242959]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":35.190617079999996},null,null,null,{"$f":"L66+L67","v":39.019596060401852},null,3.8289789804018568,0.10880681551270648]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impact-Res 500","index":65,"n_rows":85,"n_cols":20,"rows_kept":85,"cut":false,"hidden":false,"merged":[[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Residential"]
[]
[null,null,null,"Consumption",null,500," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact",null,null,null,null,null,"Connection Type"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change",null,null,null,null,""]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)",null,null,null,null,null,null,null,"$"]
[null,"Monthly Service Charge",null,"Monthly",null,{"$f":"SummarySheet!B15","v":5.99},1,{"$f":"G21*F21","v":5.99},null,{"$f":"SummarySheet!F15","v":10},1,{"$f":"K21*J21","v":10},null,{"$f":"L21-H21","v":4.01},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.669449081803005},null,null,null,null,"kWh"]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""},null,null,null,null,"kWh"]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,{"$f":"SummarySheet!F24","v":0.38942123484848484},1,{"$f":"K23*J23","v":0.38942123484848484},null,{"$f":"L23-H23","v":0.38942123484848484},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""},null,null,null,null,"kWh"]
[null,"SMIRR",null,"Monthly",null,1.39,1,1.39,null,null,1,0,null,-1.39,-1,null,null,null,null,"kWh"]
[null,"SMDR",null,"Monthly",null,-1.35,1,-1.35,null,null,1,0,null,1.35,-1,null,null,null,null,"kWh"]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,"Distribution Volumetric Rate",null,"per kWh",null,{"$f":"SummarySheet!B16","v":8.0999999999999996E-3},{"$f":"$F$16","v":500},4.05,null,{"$f":"SummarySheet!F16","v":6.3609764421928075E-3},{"$f":"$F$16","v":500},3.1804882210964038,null,-0.86951177890359599,-0.21469426639594963,null,null,null,null,"kWh"]
[null,"Smart Meter Disposition Rider",null,"per kWh",null,null,500,0,null,null,{"$f":"$F$16","v":500},0,null,0,"",null,null,null,null,"kWh"]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,null,500,0,null,null,500,0,null,0,"",null,null,null,null,""]
[null,null,null,"per kWh",null,null,500,{"$f":"G30*F30","v":0},null,null,500,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""},null,null,null,null,""]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,2.3999999999999998E-3,500,{"$f":"G31*F31","v":1.2},null,null,500,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-1.2},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1},null,null,null,null,""]
[null,"Account 1576",null,"per kWh",null,null,500,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E28","v":3.3172360424499657E-3},500,{"$f":"K32*J32","v":1.6586180212249828},null,{"$f":"L32-H32","v":1.6586180212249828},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""},null,null,null,null,""]
[null,null,null,"Monthly",null,null,500,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,500,0,null,null,500,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,500,0,null,null,500,0,null,0,"",null,null,null,null,"kWh"]
[null,"Low Voltage",null,"per kWh",null,null,500,0,null,{"$f":"SummarySheet!F20","v":6.9999999999999999E-4},500,0.35,null,0.35,"",null,null,null,null,"kWh"]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":11.279999999999998},null,null,null,{"$f":"SUM(L21:L36)","v":15.578527477169871},null,4.2985274771698734,0.38107513095477608,null,null,null,null,"$"]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$16","v":500},{"$f":"G38*F38","v":0.55000000000000004},null,{"$f":"SummarySheet!F22","v":-1.8273711277490129E-3},{"$f":"$F$16","v":500},{"$f":"K38*J38","v":-0.9136855638745065},null,-1.4636855638745065,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-2.66124647977183}]
[null,null,null,null,null,null,{"$f":"$F$16","v":500},{"$f":"G39*F39","v":0},null,null,{"$f":"$F$16","v":500},0,null,0,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":500},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":500},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":500},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":500},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,4.0000000000000002E-4,{"$f":"$F$16","v":500},{"$f":"G42*F42","v":0.2},null,null,{"$f":"$F$16","v":500},0,null,-0.2,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":-1}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,{"$f":"G43*F43","v":0.79},null,0.79,1,0.79,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":12.029999999999998},null,null,null,{"$f":"SUM(L38:L42)+L37","v":14.664841913295364},null,2.6348419132953662,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":0.21902260293394571}]
[null,"RTSR - Network",null,"per kWh",null,6.8999999999999999E-3,{"$f":"F16*(1+F71)","v":522.32500000000005},{"$f":"G45*F45","v":3.6040425000000003},null,{"$f":"SummarySheet!F28","v":6.9959794055780332E-3},{"$f":"F16*(1+J71)","v":527.05000000000007},{"$f":"K45*J45","v":3.6872309457099028},null,8.3188445709902581E-2,2.308198244329876E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,3.0999999999999999E-3,{"$f":"G45","v":522.32500000000005},{"$f":"G46*F46","v":1.6192075000000001},null,{"$f":"SummarySheet!F29","v":3.166465801466266E-3},{"$f":"K45","v":527.05000000000007},{"$f":"K46*J46","v":1.6688858006627958},null,4.967830066279566E-2,3.0680626579851968E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":17.253249999999998},null,null,null,{"$f":"SUM(L44:L46)","v":20.020958659668064},null,2.7677086596680667,0.16041665539350947]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":522.32500000000005},{"$f":"G48*F48","v":2.2982300000000002},null,{"$f":"F48","v":4.4000000000000003E-3},{"$f":"K46","v":527.05000000000007},{"$f":"K48*J48","v":2.3190200000000005},null,2.0790000000000308E-2,9.0460919925335181E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":522.32500000000005},0.62678999999999996,null,{"$f":"F49","v":1.1999999999999999E-3},{"$f":"K46","v":527.05000000000007},0.63246000000000002,null,5.6700000000000639E-3,9.0460919925334869E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,6.9999999999999999E-4,{"$f":"G49","v":522.32500000000005},0.36562750000000005,null,6.9999999999999999E-4,{"$f":"K49","v":527.05000000000007},0.36893500000000007,null,3.3075000000000188E-3,9.0460919925334348E-3]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-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$16-1000))))","v":522.32500000000005},{"$f":"G52*F52","v":39.174375000000005},null,7.4999999999999997E-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$16-1000))))","v":527.05000000000007},{"$f":"K52*J52","v":39.528750000000002},null,0.35437499999999744,9.0460919925333186E-3]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-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,8.7999999999999995E-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,"per kWh",null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":334.28800000000001},21.728720000000003,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":337.31200000000001},21.925280000000001,null,0.19655999999999807,9.0460919925332943E-3]
[null,"TOU - Mid Peak",null,"per kWh",null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":94.018500000000003},9.4018500000000014,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":94.869},9.4869000000000003,null,8.504999999999896E-2,9.0460919925332717E-3]
[null,"TOU - On Peak",null,"per kWh",null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":94.018500000000003},11.0001645,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":94.869},11.099673000000001,null,9.9508500000000666E-2,9.0460919925334452E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":59.968272499999998},null,null,null,{"$f":"SUM(L47:L53)","v":63.120123659668067},null,3.1518511596680696,5.2558645234745918E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":7.7958754250000002},null,0.13,null,{"$f":"L58*J59","v":8.2056160757568488},null,{"$f":"L59-H59","v":0.40974065075684862},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":5.2558645234745863E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":67.764147925000003},null,null,null,{"$f":"L58+L59","v":71.325739735424918},null,{"$f":"L60-H60","v":3.5615918104249147},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":5.2558645234745856E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-6.78},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-7.13},null,{"$f":"L61-H61","v":-0.34999999999999964},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":5.1622418879055991E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":60.984147925000002},null,null,null,{"$f":"SUM(L60:L61)","v":64.195739735424922},null,{"$f":"L62-H62","v":3.2115918104249204},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":5.2662731540901828E-2}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":62.924632000000003},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":66.103226659668067},null,{"$f":"L64-H64","v":3.1785946596680645},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":5.051431464339854E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":8.1802021600000003},null,0.13,null,{"$f":"L64*J65","v":8.593419465756849},null,0.41321730575684867,5.0514314643398575E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":71.104834159999996},null,null,null,{"$f":"L64+L65","v":74.69664612542492},null,3.5918119654249239,5.05143146433987E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-7.11},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-7.47},null,-0.35999999999999943,5.0632911392404979E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":63.994834159999996},null,null,null,{"$f":"L66+L67","v":67.226646125424921},null,3.2318119654249244,5.050113822226248E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-2]
[]
["1 Applicable to eligible customers only.  Refer to the Ontario Clean Energy Benefit Act, 2010."]
[]
["Note that the \"Charge $\" columns provide breakdowns of the amounts that each bill component contributes to the total monthly bill at the referenced "]
["consumption level at existing and proposed rates."]
[]
["Applicants must provide bill impacts for residential at 800 kWh and GS<50kW at 2000 kWh. In addition, their filing should cover the range that is relevant"]
["to their service territory, class by class. A general guideline of consumption levels follows:"]
[]
["Residential (kWh) - 100, 250, 500, 800, 1000, 1500, 2000"]
["GS<50kW (kWh) - 1000, 2000, 5000, 10000, 15000"]
["GS>50kW (kW) - 60, 100, 500, 1000"]
["Large User - range appropriate for utility"]
["Lighting Classes and USL - 150 kWh and 1 kW, range appropriate for utility."]

{"sheet":"App.2-W_Bill Impact-Res 800","index":66,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Residential"]
[]
[null,null,null,"Consumption",null,800," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact",null,null,null,null,null,"Connection Type"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change",null,null,null,null,""]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)",null,null,null,null,null,null,null,"$"]
[null,"Monthly Service Charge",null,"Monthly",null,{"$f":"SummarySheet!B15","v":5.99},1,{"$f":"G21*F21","v":5.99},null,{"$f":"SummarySheet!F15","v":10},1,{"$f":"K21*J21","v":10},null,{"$f":"L21-H21","v":4.01},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.669449081803005},null,null,null,null,"kWh"]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""},null,null,null,null,"kWh"]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,{"$f":"SummarySheet!F24","v":0.38942123484848484},1,{"$f":"K23*J23","v":0.38942123484848484},null,{"$f":"L23-H23","v":0.38942123484848484},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""},null,null,null,null,"kWh"]
[null,"SMIRR",null,"Monthly",null,1.39,1,1.39,null,null,1,0,null,-1.39,-1,null,null,null,null,"kWh"]
[null,"SMDR",null,"Monthly",null,-1.35,1,-1.35,null,null,1,0,null,1.35,-1,null,null,null,null,"kWh"]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,"Distribution Volumetric Rate",null,"per kWh",null,{"$f":"SummarySheet!B16","v":8.0999999999999996E-3},{"$f":"$F$16","v":800},6.4799999999999995,null,{"$f":"SummarySheet!F16","v":6.3609764421928075E-3},{"$f":"$F$16","v":800},5.0887811537542458,null,-1.3912188462457538,-0.21469426639594966,null,null,null,null,"kWh"]
[null,"Smart Meter Disposition Rider",null,"per kWh",null,null,800,0,null,null,{"$f":"$F$16","v":800},0,null,0,"",null,null,null,null,"kWh"]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,null,800,0,null,null,800,0,null,0,"",null,null,null,null,""]
[null,null,null,"per kWh",null,null,800,{"$f":"G30*F30","v":0},null,null,800,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""},null,null,null,null,""]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,2.3999999999999998E-3,800,{"$f":"G31*F31","v":1.92},null,null,800,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-1.92},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1},null,null,null,null,""]
[null,"Account 1576",null,"per kWh",null,null,800,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E28","v":3.3172360424499657E-3},800,{"$f":"K32*J32","v":2.6537888339599727},null,{"$f":"L32-H32","v":2.6537888339599727},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""},null,null,null,null,""]
[null,null,null,"Monthly",null,null,800,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,"",null,null,null,null,"kWh"]
[null,"Low Voltage",null,"per kWh",null,null,800,0,null,{"$f":"SummarySheet!F20","v":6.9999999999999999E-4},800,0.55999999999999994,null,0.55999999999999994,"",null,null,null,null,"kWh"]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":14.429999999999998},null,null,null,{"$f":"SUM(L21:L36)","v":18.691991222562702},null,4.2619912225627044,0.29535628707988254,null,null,null,null,"$"]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$16","v":800},{"$f":"G38*F38","v":0.88},null,{"$f":"SummarySheet!F22","v":-1.8273711277490129E-3},{"$f":"$F$16","v":800},{"$f":"K38*J38","v":-1.4618969021992103},null,-2.3418969021992102,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-2.6612464797718296}]
[null,null,null,null,null,null,{"$f":"$F$16","v":800},{"$f":"G39*F39","v":0},null,null,{"$f":"$F$16","v":800},0,null,0,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":800},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":800},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":800},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":800},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,4.0000000000000002E-4,{"$f":"$F$16","v":800},{"$f":"G42*F42","v":0.32},null,null,{"$f":"$F$16","v":800},0,null,-0.32,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":-1}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,{"$f":"G43*F43","v":0.79},null,0.79,1,0.79,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":15.629999999999997},null,null,null,{"$f":"SUM(L38:L42)+L37","v":17.230094320363492},null,1.6000943203634943,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":0.10237327705460618}]
[null,"RTSR - Network",null,"per kWh",null,6.8999999999999999E-3,{"$f":"F16*(1+F71)","v":835.72},{"$f":"G45*F45","v":5.7664679999999997},null,{"$f":"SummarySheet!F28","v":6.9959794055780332E-3},{"$f":"F16*(1+J71)","v":843.28},{"$f":"K45*J45","v":5.8995695131358437},null,0.13310151313584395,2.3081982443298732E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,3.0999999999999999E-3,{"$f":"G45","v":835.72},{"$f":"G46*F46","v":2.590732},null,{"$f":"SummarySheet!F29","v":3.166465801466266E-3},{"$f":"K45","v":843.28},{"$f":"K46*J46","v":2.6702172810604727},null,7.9485281060472701E-2,3.0680626579851832E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":23.987199999999998},null,null,null,{"$f":"SUM(L44:L46)","v":25.79988111455981},null,1.8126811145598118,7.5568683070963344E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":835.72},{"$f":"G48*F48","v":3.6771680000000004},null,{"$f":"F48","v":4.4000000000000003E-3},{"$f":"K46","v":843.28},{"$f":"K48*J48","v":3.710432},null,3.3263999999999516E-2,9.0460919925332509E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":835.72},1.002864,null,{"$f":"F49","v":1.1999999999999999E-3},{"$f":"K46","v":843.28},1.0119359999999999,null,9.071999999999969E-3,9.0460919925333533E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,6.9999999999999999E-4,{"$f":"G49","v":835.72},0.58500399999999997,null,6.9999999999999999E-4,{"$f":"K49","v":843.28},0.59029599999999993,null,5.2919999999999634E-3,9.0460919925333221E-3]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-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$16-1000))))","v":600},{"$f":"G52*F52","v":45},null,7.4999999999999997E-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$16-1000))))","v":600},{"$f":"K52*J52","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-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$16<1000,0))))","v":235.72000000000003},{"$f":"G53*F53","v":20.743360000000003},null,8.7999999999999995E-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$16<1000,0))))","v":243.27999999999997},{"$f":"K53*J53","v":21.408639999999995},null,0.6652799999999921,3.2071949770914258E-2]
[null,"TOU - Off Peak",null,"per kWh",null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":534.86080000000004},34.765952000000006,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":539.69920000000002},35.080448000000004,null,0.31449599999999833,9.0460919925333342E-3]
[null,"TOU - Mid Peak",null,"per kWh",null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":150.42960000000002},15.042960000000003,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":151.79040000000001},15.179040000000001,null,0.13607999999999798,9.0460919925332492E-3]
[null,"TOU - On Peak",null,"per kWh",null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":150.42960000000002},17.600263200000004,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":151.79040000000001},17.759476800000002,null,0.15921359999999751,9.0460919925332405E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":95.245596000000006},null,null,null,{"$f":"SUM(L47:L53)","v":97.771185114559799},null,2.5255891145597928,2.6516597308706983E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":12.381927480000002},null,0.13,null,{"$f":"L58*J59","v":12.710254064892775},null,{"$f":"L59-H59","v":0.328326584892773},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":2.6516597308706976E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":107.62752348000001},null,null,null,{"$f":"L58+L59","v":110.48143917945258},null,{"$f":"L60-H60","v":2.8539156994525712},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":2.6516597308707032E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-10.76},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-11.05},null,{"$f":"L61-H61","v":-0.29000000000000092},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":2.6951672862453618E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":96.867523480000003},null,null,null,{"$f":"SUM(L60:L61)","v":99.431439179452582},null,{"$f":"L62-H62","v":2.5639156994525791},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":2.6468269316103084E-2}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":96.911411200000018},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":99.381509914559814},null,{"$f":"L64-H64","v":2.4700987145597963},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":2.5488213245209619E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":12.598483456000002},null,0.13,null,{"$f":"L64*J65","v":12.919596288892777},null,0.32111283289277459,2.5488213245209706E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":109.50989465600001},null,null,null,{"$f":"L64+L65","v":112.30110620345259},null,2.7912115474525763,2.5488213245209678E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-10.95},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-11.23},null,-0.28000000000000114,2.5570776255707868E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":98.559894656000012},null,null,null,{"$f":"L66+L67","v":101.07110620345259},null,2.5112115474525751,2.5479040498342299E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-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":67,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,{"$f":"SummarySheet!A34","v":"General Service < 50 kW"}]
[]
[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,"Connection Type"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)",null,null,null,null,null,null,null,""]
[null,"Monthly Service Charge",null,"Monthly",null,13.84,1,{"$f":"G21*F21","v":13.84},null,{"$f":"SummarySheet!F36","v":15},1,{"$f":"K21*J21","v":15},null,{"$f":"L21-H21","v":1.1600000000000001},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":8.3815028901734118E-2},null,null,null,null,"$"]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""},null,null,null,null,"kWh"]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,{"$f":"SummarySheet!F45","v":2.0222098214285711},1,{"$f":"K23*J23","v":2.0222098214285711},null,{"$f":"L23-H23","v":2.0222098214285711},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""},null,null,null,null,"kWh"]
[null,"SMIRR",null,"Monthly",null,2.46,1,2.46,null,null,1,0,null,-2.46,-1,null,null,null,null,"kWh"]
[null,"SMDR",null,"Monthly",null,-0.09,1,-0.09,null,null,1,0,null,0.09,-1,null,null,null,null,"kWh"]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,"",null,null,null,null,"kWh"]
[null,"Distribution Volumetric Rate",null,"per kWh",null,5.4999999999999997E-3,{"$f":"$F$16","v":2000},11,null,{"$f":"SummarySheet!F37","v":6.3039759055368025E-3},{"$f":"$F$16","v":2000},12.607951811073605,null,1.6079518110736046,0.14617743737032771,null,null,null,null,"kWh"]
[null,"Smart Meter Disposition Rider",null,null,null,null,2000,0,null,null,{"$f":"$F$16","v":2000},0,null,0,"",null,null,null,null,"kWh"]
[null,"LRAM & SSM Rate Rider",null,null,null,null,2000,0,null,null,2000,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,2000,{"$f":"G30*F30","v":0},null,null,2000,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""},null,null,null,null,""]
[null,"Incremental Capital Rate Rider",null,"per kW",null,1.6999999999999999E-3,2000,{"$f":"G31*F31","v":3.4},null,null,2000,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-3.4},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1},null,null,null,null,""]
[null,"Account 1576",null,null,null,null,2000,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E29","v":3.3172360424499653E-3},2000,{"$f":"K32*J32","v":6.6344720848999303},null,{"$f":"L32-H32","v":6.6344720848999303},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""},null,null,null,null,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,"",null,null,null,null,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,"",null,null,null,null,"kWh"]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,"",null,null,null,null,"kWh"]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":30.61},null,null,null,{"$f":"SUM(L21:L36)","v":36.264633717402106},null,5.6546337174021062,0.18473158175113055,null,null,null,null,"kWh"]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$16","v":2000},{"$f":"G38*F38","v":2.2000000000000002},null,{"$f":"SummarySheet!F43","v":-1.4528379315005117E-3},{"$f":"$F$16","v":2000},{"$f":"K38*J38","v":-2.9056758630010235},null,-5.1056758630010233,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-2.3207617559095559},null,null,null,null,"$"]
[null,"Global Adj DVA",null,"per kWh",null,6.0000000000000001E-3,{"$f":"$F$16","v":2000},{"$f":"G39*F39","v":12},null,{"$f":"SummarySheet!F44","v":3.3172360424499653E-3},{"$f":"$F$16","v":2000},6.6344720848999303,null,-5.3655279151000697,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.44712732625833912}]
[null,null,null,null,null,null,{"$f":"$F$16","v":2000},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":2000},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":2000},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":2000},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,4.0000000000000002E-4,{"$f":"$F$16","v":2000},{"$f":"G42*F42","v":0.8},null,{"$f":"SummarySheet!F41","v":5.9999999999999995E-4},{"$f":"$F$16","v":2000},1.2,null,0.39999999999999991,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":0.49999999999999989}]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,{"$f":"G43*F43","v":0.79},null,0.79,2000,1580,null,1579.21]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":45.61},null,null,null,{"$f":"SUM(L38:L42)+L37","v":41.193429939301012},null,-4.4165700606989873,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":-9.6833371205853697E-2}]
[null,"RTSR - Network",null,"per kWh",null,6.3E-3,{"$f":"F16*(1+F71)","v":2089.3000000000002},{"$f":"G45*F45","v":13.162590000000002},null,{"$f":"SummarySheet!F49","v":6.3876333703103772E-3},{"$f":"F16*(1+J71)","v":2108.2000000000003},{"$f":"K45*J45","v":13.466408671288338},null,0.30381867128833662,2.3081982443298513E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,2.7000000000000001E-3,{"$f":"G45","v":2089.3000000000002},{"$f":"G46*F46","v":5.6411100000000012},null,{"$f":"SummarySheet!F50","v":2.7578895690190059E-3},{"$f":"K45","v":2108.2000000000003},{"$f":"K46*J46","v":5.8141827894058693},null,0.17307278940586812,3.0680626579851853E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":64.413700000000006},null,null,null,{"$f":"SUM(L44:L46)","v":60.474021399995216},null,-3.9396786000047896,-6.1162122343613068E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":2089.3000000000002},{"$f":"G48*F48","v":9.1929200000000009},null,4.4000000000000003E-3,{"$f":"K46","v":2108.2000000000003},{"$f":"K48*J48","v":9.2760800000000021},null,8.3160000000001233E-2,9.0460919925335181E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":2089.3000000000002},2.5071599999999998,null,1.1999999999999999E-3,{"$f":"K46","v":2108.2000000000003},2.5298400000000001,null,2.2680000000000256E-2,9.0460919925334869E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,6.9999999999999999E-4,{"$f":"G49","v":2089.3000000000002},1.4625100000000002,null,6.9999999999999999E-4,{"$f":"K49","v":2108.2000000000003},1.4757400000000003,null,1.3230000000000075E-2,9.0460919925334348E-3]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-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$16-1000))))","v":600},{"$f":"G52*F52","v":45},null,7.4999999999999997E-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$16-1000))))","v":600},{"$f":"K52*J52","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-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$16<1000,0))))","v":1489.3000000000002},{"$f":"G53*F53","v":131.05840000000001},null,8.7999999999999995E-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$16<1000,0))))","v":1508.2000000000003},{"$f":"K53*J53","v":132.72160000000002},null,1.6632000000000176,1.2690525750352647E-2]
[null,"TOU - Off Peak",null,"per kWh",null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":1337.152},86.914880000000011,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":1349.248},87.701120000000003,null,0.78623999999999228,9.0460919925332943E-3]
[null,"TOU - Mid Peak",null,"per kWh",null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":376.07400000000001},37.607400000000005,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":379.476},37.947600000000001,null,0.34019999999999584,9.0460919925332717E-3]
[null,"TOU - On Peak",null,"per kWh",null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":376.07400000000001},44.000658000000001,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":379.476},44.398692000000004,null,0.39803400000000266,9.0460919925334452E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":253.88469000000001},null,null,null,{"$f":"SUM(L47:L53)","v":251.72728139999523},null,-2.1574086000047714,-8.4975923518853039E-3]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":33.005009700000002},null,0.13,null,{"$f":"L58*J59","v":32.724546581999384},null,{"$f":"L59-H59","v":-0.28046311800061829},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":-8.4975923518852432E-3}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":286.88969969999999},null,null,null,{"$f":"L58+L59","v":284.4518279819946},null,{"$f":"L60-H60","v":-2.4378717180053968},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":-8.497592351885323E-3}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-28.69},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-28.45},null,{"$f":"L61-H61","v":0.24000000000000199},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":-8.3652840711049836E-3}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":258.1996997},null,null,null,{"$f":"SUM(L60:L61)","v":256.00182798199461},null,{"$f":"L62-H62","v":-2.1978717180053877},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":-8.5122938584323519E-3}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":246.34922800000004},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":244.05309339999522},null,{"$f":"L64-H64","v":-2.2961346000048195},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":-9.3206486525089453E-3}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":32.025399640000003},null,0.13,null,{"$f":"L64*J65","v":31.726902141999378},null,-0.29849749800062497,-9.3206486525088984E-3]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":278.37462764000003},null,null,null,{"$f":"L64+L65","v":275.77999554199459},null,-2.5946320980054338,-9.3206486525089019E-3]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-27.84},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-27.58},null,0.26000000000000156,-9.3390804597701712E-3]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":250.53462764000002},null,null,null,{"$f":"L66+L67","v":248.19999554199461},null,-2.3346320980054145,-9.3186004665195832E-3]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-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."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,{"$f":"SummarySheet!A55","v":"General Service > 50 to 4999 kW"}]
[]
[null,null,null,"Consumption",null,240," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,97.35,1,{"$f":"G21*F21","v":97.35},null,{"$f":"SummarySheet!F57","v":97.35},1,{"$f":"K21*J21","v":97.35},null,{"$f":"L21-H21","v":0},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,1.5558000000000001,{"$f":"$F$16","v":240},373.392,null,{"$f":"SummarySheet!F58","v":2.160106305164434},{"$f":"$F$16","v":240},518.42551323946418,null,145.03351323946418,0.38842158707059654]
[null,"Smart Meter Disposition Rider",null,null,null,null,240,0,null,null,{"$f":"$F$16","v":240},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,null,240,0,null,null,240,0,null,0,""]
[null,null,null,null,null,null,240,{"$f":"G30*F30","v":0},null,null,240,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kW",null,1.327,240,{"$f":"G31*F31","v":318.48},null,null,240,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-318.48},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1}]
[null,"Account 1576",null,null,null,null,240,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E30","v":1.2501442760298285},240,{"$f":"K32*J32","v":300.03462624715883},null,{"$f":"L32-H32","v":300.03462624715883},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,240,0,null,null,240,0,null,0,""]
[null,null,null,null,null,null,240,0,null,null,240,0,null,0,""]
[null,null,null,null,null,null,240,0,null,null,240,0,null,0,""]
[null,null,null,null,null,null,240,0,null,null,240,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":789.22199999999998},null,null,null,{"$f":"SUM(L21:L36)","v":915.81013948662303},null,126.58813948662305,0.16039611096323095]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,0.4219,{"$f":"$F$16","v":240},{"$f":"G38*F38","v":101.256},null,{"$f":"SummarySheet!F61","v":-0.17528941692059419},{"$f":"$F$16","v":240},{"$f":"K38*J38","v":-42.069460060942603},null,-143.32546006094259,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-1.4154762192950796}]
[null,"Global Adj DVA",null,"per kW",null,2.3612000000000002,{"$f":"$F$16","v":240},{"$f":"G39*F39","v":566.6880000000001},null,{"$f":"SummarySheet!F62","v":1.2501442760298285},{"$f":"$F$16","v":240},300.03462624715883,null,-266.65337375284128,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.47054706249795519}]
[null,null,null,null,null,null,{"$f":"$F$16","v":240},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":240},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":240},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":240},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kW",null,0.13689999999999999,{"$f":"$F$16","v":240},{"$f":"G42*F42","v":32.856000000000002},null,{"$f":"SummarySheet!F59","v":0.24310000000000001},{"$f":"$F$16","v":240},58.344000000000001,null,25.488,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":0.77574872169466758}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,240,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":1490.0219999999999},null,null,null,{"$f":"SUM(L38:L42)+L37","v":1232.1193056728393},null,-257.90269432716059,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":-0.17308650095579836}]
[null,"RTSR - Network",null,null,null,2.5533000000000001,{"$f":"F16*(1+F71)","v":250.71600000000001},{"$f":"G45*F45","v":640.15316280000002},null,{"$f":"SummarySheet!F70","v":2.5888165530815064},{"$f":"F16*(1+J71)","v":252.98400000000001},{"$f":"K45*J45","v":654.92916686477179},null,14.776004064771769,2.3081982443298753E-2]
[null,"RTSR - Line and Transformation Connection",null,null,null,1.1196999999999999,{"$f":"G45","v":250.71600000000001},{"$f":"G46*F46","v":280.72670519999997},null,{"$f":"SummarySheet!F71","v":1.1437070186779927},{"$f":"K45","v":252.98400000000001},{"$f":"K46*J46","v":289.33957641323332},null,8.6128712132333476,3.0680626579851829E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":2410.9018679999999},null,null,null,{"$f":"SUM(L44:L46)","v":2176.3880489508447},null,-234.51381904915525,-9.7272237481693821E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":250.71600000000001},{"$f":"G48*F48","v":1.1031504000000001},null,4.4000000000000003E-3,{"$f":"K46","v":252.98400000000001},{"$f":"K48*J48","v":1.1131296000000002},null,9.9792000000000769E-3,9.0460919925334539E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":250.71600000000001},0.30085919999999999,null,1.1999999999999999E-3,{"$f":"K46","v":252.98400000000001},0.30358079999999998,null,2.7215999999999907E-3,9.0460919925333533E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,"per kWh",null,6.9999999999999999E-4,{"$f":"I49","v":0},{"$f":"I51*H51","v":0},null,6.9999999999999999E-4,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,{"$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$16-1000))))","v":250.71600000000001},{"$f":"G52*F52","v":18.803699999999999},null,7.4999999999999997E-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$16-1000))))","v":252.98400000000001},{"$f":"K52*J52","v":18.973800000000001},null,0.17010000000000147,9.0460919925334626E-3]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-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,8.7999999999999995E-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,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":160.45824000000002},10.429785600000001,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":161.90976000000001},10.524134400000001,null,9.4348800000000566E-2,9.0460919925334383E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":45.128880000000002},4.5128880000000002,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":45.537119999999994},4.553712,null,4.0823999999999749E-2,9.046091992533329E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":45.128880000000002},5.2800789600000009,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":45.537119999999994},5.3278430399999994,null,4.7764079999998543E-2,9.0460919925331069E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":2431.3602775999998},null,null,null,{"$f":"SUM(L47:L53)","v":2197.0292593508448},null,-234.33101824915502,-9.6378566520163605E-2]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":316.07683608799999},null,0.13,null,{"$f":"L58*J59","v":285.61380371560983},null,{"$f":"L59-H59","v":-30.46303237239016},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":-9.6378566520163619E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":2747.437113688},null,null,null,{"$f":"L58+L59","v":2482.6430630664545},null,{"$f":"L60-H60","v":-264.79405062154547},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":-9.6378566520163703E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-274.74},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-248.26},null,{"$f":"L61-H61","v":26.480000000000018},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":-9.6382033922981794E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":2472.6971136880002},null,null,null,{"$f":"SUM(L60:L61)","v":2234.3830630664543},null,{"$f":"L62-H62","v":-238.3140506215459},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":-9.6378181258966716E-2}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":2432.77933016},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":2198.4611487908446},null,{"$f":"L64-H64","v":-234.31818136915535},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":-9.6317071780507371E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":316.26131292079998},null,0.13,null,{"$f":"L64*J65","v":285.79994934280978},null,-30.461363577990198,-9.6317071780507385E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":2749.0406430807998},null,null,null,{"$f":"L64+L65","v":2484.2610981336543},null,-264.7795449471455,-9.6317071780507357E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-274.89999999999998},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-248.43},null,26.46999999999997,-9.6289559839941696E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":2474.1406430807997},null,null,null,{"$f":"L66+L67","v":2235.8310981336545},null,-238.30954494714524,-9.6320128612576453E-2]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-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":69,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,{"$f":"SummarySheet!A76","v":"Unmetered Scattered Load"}]
[]
[null,null,null,"Consumption",null,4600," 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,6.39,1,{"$f":"G21*F21","v":6.39},null,{"$f":"SummarySheet!F78","v":8.5},1,{"$f":"K21*J21","v":8.5},null,{"$f":"L21-H21","v":2.1100000000000003},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.33020344287949926}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,2.0999999999999999E-3,{"$f":"$F$16","v":4600},9.66,null,{"$f":"SummarySheet!F79","v":2.1080510324589935E-3},{"$f":"$F$16","v":4600},9.6970347493113707,null,3.7034749311370518E-2,3.8338249804731384E-3]
[null,"Smart Meter Disposition Rider",null,null,null,null,4600,0,null,null,{"$f":"$F$16","v":4600},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,null,4600,0,null,null,4600,0,null,0,""]
[null,null,null,null,null,null,4600,{"$f":"G30*F30","v":0},null,null,4600,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kWh",null,5.9999999999999995E-4,4600,{"$f":"G31*F31","v":2.76},null,null,4600,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-2.76},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1}]
[null,"Account 1576",null,null,null,null,4600,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E31","v":3.3172360424499653E-3},4600,{"$f":"K32*J32","v":15.25928579526984},null,{"$f":"L32-H32","v":15.25928579526984},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,4600,0,null,null,4600,0,null,0,""]
[null,null,null,null,null,null,4600,0,null,null,4600,0,null,0,""]
[null,null,null,null,null,null,4600,0,null,null,4600,0,null,0,""]
[null,null,null,null,null,null,4600,0,null,null,4600,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":18.810000000000002},null,null,null,{"$f":"SUM(L21:L36)","v":33.45632054458121},null,14.646320544581208,0.77864543033392908]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kWh",null,1.1000000000000001E-3,{"$f":"$F$16","v":4600},{"$f":"G38*F38","v":5.0600000000000005},null,{"$f":"SummarySheet!F82","v":2.000167848185621E-4},{"$f":"$F$16","v":4600},{"$f":"K38*J38","v":0.92007721016538568},null,-4.1399227898346149,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-0.81816655925585269}]
[null,"Global Adj DVA",null,"per kWh",null,6.0000000000000001E-3,{"$f":"$F$16","v":4600},{"$f":"G39*F39","v":27.6},null,{"$f":"SummarySheet!F83","v":3.3172360424499653E-3},{"$f":"$F$16","v":4600},15.25928579526984,null,-12.340714204730162,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.44712732625833917}]
[null,null,null,null,null,null,{"$f":"$F$16","v":4600},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":4600},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":4600},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":4600},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kWh",null,4.0000000000000002E-4,{"$f":"$F$16","v":4600},{"$f":"G42*F42","v":1.84},null,{"$f":"SummarySheet!F80","v":5.9999999999999995E-4},{"$f":"$F$16","v":4600},2.76,null,0.91999999999999971,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":0.49999999999999983}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,4600,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":53.310000000000009},null,null,null,{"$f":"SUM(L38:L42)+L37","v":52.395683550016436},null,-0.91431644998357342,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":-1.7150936972117298E-2}]
[null,"RTSR - Network",null,"per kWh",null,6.3E-3,{"$f":"F16*(1+F71)","v":4805.3900000000003},{"$f":"G45*F45","v":30.273957000000003},null,{"$f":"SummarySheet!F91","v":6.3876333703103763E-3},{"$f":"F16*(1+J71)","v":4848.8600000000006},{"$f":"K45*J45","v":30.972739943963177},null,0.69878294396317386,2.3081982443298503E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,2.7000000000000001E-3,{"$f":"G45","v":4805.3900000000003},{"$f":"G46*F46","v":12.974553000000002},null,{"$f":"SummarySheet!F92","v":2.757889569019005E-3},{"$f":"K45","v":4848.8600000000006},{"$f":"K46*J46","v":13.372620415633493},null,0.39806741563349135,3.0680626579851444E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":96.558510000000012},null,null,null,{"$f":"SUM(L44:L46)","v":96.741043909613097},null,0.18253390961308469,1.8903969169893431E-3]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":4805.3900000000003},{"$f":"G48*F48","v":21.143716000000001},null,4.4000000000000003E-3,{"$f":"K46","v":4848.8600000000006},{"$f":"K48*J48","v":21.334984000000002},null,0.19126800000000088,9.0460919925334261E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":4805.3900000000003},5.7664679999999997,null,1.1999999999999999E-3,{"$f":"K46","v":4848.8600000000006},5.818632,null,5.2164000000000321E-2,9.04609199253344E-3]
[null,"Standard Supply Service Charge",null,"per kWh",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,"per kWh",null,6.9999999999999999E-4,{"$f":"I49","v":0},{"$f":"I51*H51","v":0},null,6.9999999999999999E-4,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,{"$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$16-1000))))","v":600},{"$f":"G52*F52","v":45},null,7.4999999999999997E-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$16-1000))))","v":600},{"$f":"K52*J52","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-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$16<1000,0))))","v":4205.3900000000003},{"$f":"G53*F53","v":370.07432},null,8.7999999999999995E-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$16<1000,0))))","v":4248.8600000000006},{"$f":"K53*J53","v":373.89968000000005},null,3.8253600000000461,1.0336734524027622E-2]
[null,"TOU - Off Peak",null,null,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":3075.4496000000004},199.90422400000003,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":3103.2704000000003},201.71257600000004,null,1.8083520000000135,9.0460919925334504E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":864.97020000000009},86.49702000000002,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":872.79480000000001},87.279480000000007,null,0.78245999999998617,9.0460919925332232E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":864.97020000000009},101.20151340000001,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":872.79480000000001},102.11699160000001,null,0.91547819999999547,9.0460919925333394E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":538.79371400000002},null,null,null,{"$f":"SUM(L47:L53)","v":543.04503990961314},null,4.2513259096131151,7.890451946908043E-3]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":70.043182819999998},null,0.13,null,{"$f":"L58*J59","v":70.595855188249715},null,{"$f":"L59-H59","v":0.55267236824971633},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":7.8904519469082043E-3}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":608.83689681999999},null,null,null,{"$f":"L58+L59","v":613.64089509786288},null,{"$f":"L60-H60","v":4.8039982778628882},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":7.890451946908154E-3}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-60.88},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-61.36},null,{"$f":"L61-H61","v":-0.47999999999999687},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":7.8843626806832604E-3}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":547.95689682},null,null,null,{"$f":"SUM(L60:L61)","v":552.28089509786287},null,{"$f":"L62-H62","v":4.3239982778628701},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":7.8911284864861785E-3}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":511.32215140000005},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":515.2544075096132},null,{"$f":"L64-H64","v":3.9322561096131494},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":7.6903691710727418E-3}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":66.471879682000008},null,0.13,null,{"$f":"L64*J65","v":66.983072976249716},null,0.51119329424970772,7.6903691710727157E-3]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":577.79403108200006},null,null,null,{"$f":"L64+L65","v":582.23748048586287},null,4.4434494038628145,7.6903691710726654E-3]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-57.78},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-58.22},null,-0.43999999999999773,7.6150917272412204E-3]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":520.01403108200009},null,null,null,{"$f":"L66+L67","v":524.01748048586285},null,4.0034494038627599,7.6987334275052726E-3]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-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 Sent","index":70,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,{"$f":"SummarySheet!A97","v":"Sentinel Lighting"}]
[]
[null,null,null,"Consumption",null,1.3," kW"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,1.63,1,{"$f":"G21*F21","v":1.63},null,{"$f":"SummarySheet!F120","v":1},1,{"$f":"K21*J21","v":1},null,{"$f":"L21-H21","v":-0.62999999999999989},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":-0.38650306748466251}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,3.2284999999999999,{"$f":"$F$16","v":1.3},4.1970499999999999,null,{"$f":"SummarySheet!F121","v":1.8741751357058722},{"$f":"$F$16","v":1.3},2.436427676417634,null,-1.7606223235823659,-0.4194904334192745]
[null,"Smart Meter Disposition Rider",null,null,null,null,1.3,0,null,null,{"$f":"$F$16","v":1.3},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,null,1.3,0,null,null,1.3,0,null,0,""]
[null,null,null,null,null,null,1.3,{"$f":"G30*F30","v":0},null,null,1.3,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kW",null,0.74960000000000004,1.3,{"$f":"G31*F31","v":0.97448000000000012},null,null,1.3,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-0.97448000000000012},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1}]
[null,"Account 1576",null,null,null,null,1.3,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E32","v":1.1955365418624073},1.3,{"$f":"K32*J32","v":1.5541975044211296},null,{"$f":"L32-H32","v":1.5541975044211296},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,1.3,0,null,null,1.3,0,null,0,""]
[null,null,null,null,null,null,1.3,0,null,null,1.3,0,null,0,""]
[null,null,null,null,null,null,1.3,0,null,null,1.3,0,null,0,""]
[null,null,null,null,null,null,1.3,0,null,null,1.3,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":6.8015299999999996},null,null,null,{"$f":"SUM(L21:L36)","v":4.9906251808387641},null,-1.8109048191612356,-0.26624962606372915]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,null,{"$f":"$F$16","v":1.3},{"$f":"G38*F38","v":0},null,{"$f":"SummarySheet!F124","v":-0.43011444671764354},{"$f":"$F$16","v":1.3},{"$f":"K38*J38","v":-0.55914878073293661},null,-0.55914878073293661,{"$f":"IF((H38)=0,\"\",(N38/H38))","v":""}]
[null,"Global Adj DVA",null,"per kW",null,null,{"$f":"$F$16","v":1.3},{"$f":"G39*F39","v":0},null,{"$f":"SummarySheet!F125","v":1.1990636515862318},{"$f":"$F$16","v":1.3},1.5587827470621014,null,1.5587827470621014,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":1.3},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":1.3},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":1.3},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":1.3},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kW",null,0.2162,{"$f":"$F$16","v":1.3},{"$f":"G42*F42","v":0.28106000000000003},null,{"$f":"SummarySheet!F122","v":0.188},{"$f":"$F$16","v":1.3},0.24440000000000001,null,-3.6660000000000026E-2,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":-0.13043478260869573}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,1.3,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":7.0825899999999997},null,null,null,{"$f":"SUM(L38:L42)+L37","v":6.2346591471679291},null,-0.84793085283207059,{"$f":"IF((H44)=0,\"\",(N44/H44))","v":-0.11972044871043935}]
[null,"RTSR - Network",null,"per kW",null,1.9263999999999999,{"$f":"F16*(1+F71)","v":1.3580450000000002},{"$f":"G45*F45","v":2.6161378880000004},null,{"$f":"SummarySheet!F133","v":1.9525879911974167},{"$f":"F16*(1+J71)","v":1.37033},{"$f":"K45*J45","v":2.675689901977556},null,5.9552013977555607E-2,2.2763331493617204E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.7674000000000001,{"$f":"G45","v":1.3580450000000002},{"$f":"G46*F46","v":2.4002087330000004},null,{"$f":"SummarySheet!F134","v":0.88415896701587082},{"$f":"K45","v":1.37033},{"$f":"K46*J46","v":1.2115895572708584},null,-1.188619175729142,-0.49521492001385109]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":12.098936621},null,null,null,{"$f":"SUM(L44:L46)","v":10.121938606416343},null,-1.976998014583657,-0.16340262590947058]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":1.3580450000000002},{"$f":"G48*F48","v":5.9753980000000007E-3},null,4.4000000000000003E-3,{"$f":"K46","v":1.37033},{"$f":"K48*J48","v":6.0294520000000002E-3},null,5.4053999999999561E-5,9.0460919925333099E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":1.3580450000000002},1.6296540000000001E-3,null,1.1999999999999999E-3,{"$f":"K46","v":1.37033},1.644396E-3,null,1.474199999999988E-5,9.0460919925333099E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,"per kWh",null,6.9999999999999999E-4,{"$f":"I49","v":0},{"$f":"I51*H51","v":0},null,6.9999999999999999E-4,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-2,{"$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$16-1000))))","v":1.3580450000000002},{"$f":"G52*F52","v":0.10185337500000001},null,7.4999999999999997E-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$16-1000))))","v":1.37033},{"$f":"K52*J52","v":0.10277475},null,9.2137499999998818E-4,9.0460919925332683E-3]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-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,8.7999999999999995E-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,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":0.86914880000000017},5.649467200000001E-2,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":0.8770112000000001},5.7005728000000006E-2,null,5.1105599999999585E-4,9.0460919925333099E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":0.2444481},2.4444810000000001E-2,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":0.2466594},2.4665940000000001E-2,null,2.2112999999999994E-4,9.046091992533381E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":0.2444481},2.86004277E-2,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":0.2466594},2.8859149800000001E-2,null,2.5872210000000076E-4,9.0460919925334105E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":12.459095048},null,null,null,{"$f":"SUM(L47:L53)","v":10.483087204416343},null,-1.9760078435836572,-0.15859962830132326]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":1.61968235624},null,0.13,null,{"$f":"L58*J59","v":1.3628013365741245},null,{"$f":"L59-H59","v":-0.25688101966587551},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":-0.15859962830132329}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":14.07877740424},null,null,null,{"$f":"L58+L59","v":11.845888540990467},null,{"$f":"L60-H60","v":-2.2328888632495332},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":-0.15859962830132329}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-1.41},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-1.18},null,{"$f":"L61-H61","v":0.22999999999999998},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":-0.16312056737588651}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":12.66877740424},null,null,null,{"$f":"SUM(L60:L61)","v":10.665888540990467},null,{"$f":"L62-H62","v":-2.0028888632495327},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":-0.15809646024558011}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":12.466781582700001},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":10.490843272216344},null,{"$f":"L64-H64","v":-1.9759383104836576},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":-0.15849626444291307}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":1.6206816057510003},null,0.13,null,{"$f":"L64*J65","v":1.3638096253881247},null,-0.25687198036287562,-0.15849626444291312]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":14.087463188451002},null,null,null,{"$f":"L64+L65","v":11.854652897604469},null,-2.2328102908465333,-0.15849626444291307]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-1.41},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-1.19},null,0.21999999999999997,-0.15602836879432624]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":12.677463188451002},null,null,null,{"$f":"L66+L67","v":10.664652897604469},null,-2.0128102908465326,-0.15877074623889861]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.4650000000000002E-2,null,null,null,5.4100000000000002E-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 StreetL","index":71,"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:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,{"$f":"SummarySheet!A118","v":"Street Lighting "}]
[]
[null,null,null,"Consumption",null,0.23," 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,0.62,1,{"$f":"G21*F21","v":0.62},null,{"$f":"SummarySheet!F120","v":1},1,{"$f":"K21*J21","v":1},null,{"$f":"L21-H21","v":0.38},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":0.61290322580645162}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G22*F22","v":0},null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,6.7744,{"$f":"$F$16","v":0.23},1.5581120000000002,null,{"$f":"SummarySheet!F121","v":1.8741751357058722},{"$f":"$F$16","v":0.23},0.43106028121235063,null,-1.1270517187876496,-0.72334448280203834]
[null,"Smart Meter Disposition Rider",null,null,null,null,0.23,0,null,null,{"$f":"$F$16","v":0.23},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,null,0.23,0,null,null,0.23,0,null,0,""]
[null,null,null,null,null,null,0.23,{"$f":"G30*F30","v":0},null,null,0.23,{"$f":"K30*J30","v":0},null,{"$f":"L30-H30","v":0},{"$f":"IF((H30)=0,\"\",(N30/H30))","v":""}]
[null,"Incremental Capital Rate Rider",null,"per kW",null,1.5987,0.23,{"$f":"G31*F31","v":0.367701},null,null,0.23,{"$f":"K31*J31","v":0},null,{"$f":"L31-H31","v":-0.367701},{"$f":"IF((H31)=0,\"\",(N31/H31))","v":-1}]
[null,"Account 1576",null,null,null,null,0.23,{"$f":"G32*F32","v":0},null,{"$f":"'DVA Riders'!E33","v":1.1990636515862318},0.23,{"$f":"K32*J32","v":0.27578463986483331},null,{"$f":"L32-H32","v":0.27578463986483331},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,0.23,0,null,null,0.23,0,null,0,""]
[null,null,null,null,null,null,0.23,0,null,null,0.23,0,null,0,""]
[null,null,null,null,null,null,0.23,0,null,null,0.23,0,null,0,""]
[null,null,null,null,null,null,0.23,0,null,null,0.23,0,null,0,""]
[null,"Sub-Total A",null,null,null,null,null,{"$f":"SUM(H21:H36)","v":2.5458129999999999},null,null,null,{"$f":"SUM(L21:L36)","v":1.7068449210771841},null,-0.83896807892281577,-0.32954819498636223]
[null,"Deferral/Variance Account Disposition Rate Rider",null,"per kW",null,0.38979999999999998,{"$f":"$F$16","v":0.23},{"$f":"G38*F38","v":8.9653999999999998E-2},null,{"$f":"SummarySheet!F124","v":-0.43011444671764354},{"$f":"$F$16","v":0.23},{"$f":"K38*J38","v":-9.8926322745058012E-2},null,{"$f":"L38-H38","v":-0.18858032274505801},{"$f":"IF((H38)=0,\"\",(N38/H38))","v":-2.1034234138472128}]
[null,"Global Adj DVA",null,"per kW",null,2.1766999999999999,{"$f":"$F$16","v":0.23},{"$f":"G39*F39","v":0.500641},null,{"$f":"SummarySheet!F125","v":1.1990636515862318},{"$f":"$F$16","v":0.23},0.27578463986483331,null,-0.22485636013516669,{"$f":"IF((H39)=0,\"\",(N39/H39))","v":-0.44913692673026517}]
[null,null,null,null,null,null,{"$f":"$F$16","v":0.23},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$16","v":0.23},0,null,0,{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$16","v":0.23},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$16","v":0.23},0,null,0,{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Low Voltage Service Charge",null,"per kW",null,0.10589999999999999,{"$f":"$F$16","v":0.23},{"$f":"G42*F42","v":2.4357E-2},null,{"$f":"SummarySheet!F122","v":0.188},{"$f":"$F$16","v":0.23},4.3240000000000001E-2,null,1.8883E-2,{"$f":"IF((H42)=0,\"\",(N42/H42))","v":0.77525967894239856}]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,0.23,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H38:H42)+H37","v":3.1604649999999999},null,null,null,{"$f":"SUM(L38:L42)+L37","v":1.9269432381969593},null,{"$f":"L44-H44","v":-1.2335217618030405},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":-0.39029755488608181}]
[null,"RTSR - Network",null,"per kW",null,1.9258,{"$f":"F16*(1+F71)","v":0.24026950000000002},{"$f":"G45*F45","v":0.46271100310000002},null,{"$f":"SummarySheet!F133","v":1.9525879911974167},{"$f":"F16*(1+J71)","v":0.24244300000000002},{"$f":"K45*J45","v":0.47339129034987532},null,1.0680287249875298E-2,2.3081982443298628E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,0.86560000000000004,{"$f":"G45","v":0.24026950000000002},{"$f":"G46*F46","v":0.20797727920000003},null,{"$f":"SummarySheet!F134","v":0.88415896701587082},{"$f":"K45","v":0.24244300000000002},{"$f":"K46*J46","v":0.21435815244022879},null,6.3808732402287627E-3,3.0680626579851718E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":3.8311532822999999},null,null,null,{"$f":"SUM(L44:L46)","v":2.6146926809870634},null,-1.2164606013129364,-0.31751812357208659]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"G46","v":0.24026950000000002},{"$f":"G48*F48","v":1.0571858000000003E-3},null,4.4000000000000003E-3,{"$f":"K46","v":0.24244300000000002},{"$f":"K48*J48","v":1.0667492000000002E-3},null,9.5633999999998956E-6,9.0460919925332839E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"G46","v":0.24026950000000002},2.8832340000000003E-4,null,1.1999999999999999E-3,{"$f":"K46","v":0.24244300000000002},2.9093160000000001E-4,null,2.6081999999999863E-6,9.0460919925333359E-3]
[null,"Standard Supply Service Charge",null,"Monthly",null,0.25,1,0.25,null,0.25,1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,null,null,"per kWh",null,6.9999999999999999E-4,{"$f":"I49","v":0},{"$f":"I51*H51","v":0},null,6.9999999999999999E-4,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,7.4999999999999997E-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$16-1000))))","v":0.24026950000000002},{"$f":"G52*F52","v":1.80202125E-2},null,7.4999999999999997E-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$16-1000))))","v":0.24244300000000002},{"$f":"K52*J52","v":1.8183225000000001E-2},null,1.6301250000000031E-4,9.0460919925334018E-3]
[null,"Energy - RPP - Tier 2",null,null,null,8.7999999999999995E-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,8.7999999999999995E-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,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$F$71)","v":0.15377248000000002},9.9952112000000013E-3,null,6.5000000000000002E-2,{"$f":"0.64*$F$16*(1+$J$71)","v":0.15516352},1.00856288E-2,null,9.0417599999998224E-5,9.0460919925332058E-3]
[null,"TOU - Mid Peak",null,null,null,0.1,{"$f":"0.18*$F$16*(1+$F$71)","v":4.3248510000000004E-2},4.3248510000000002E-3,null,0.1,{"$f":"0.18*$F$16*(1+$J$71)","v":4.3639740000000003E-2},4.3639740000000005E-3,null,3.9123000000000283E-5,9.0460919925334487E-3]
[null,"TOU - On Peak",null,null,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$F$71)","v":4.3248510000000004E-2},5.0600756700000006E-3,null,0.11700000000000001,{"$f":"0.18*$F$16*(1+$J$71)","v":4.3639740000000003E-2},5.1058495800000003E-3,null,4.5773909999999654E-5,9.0460919925333151E-3]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H53)","v":4.1012190039999998},null,null,null,{"$f":"SUM(L47:L53)","v":2.8849335867870636},null,-1.2162854172129363,-0.2965668051441947]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":0.53315847051999998},null,0.13,null,{"$f":"L58*J59","v":0.37504136628231827},null,{"$f":"L59-H59","v":-0.15811710423768172},{"$f":"IF((H59)=0,\"\",(N59/H59))","v":-0.2965668051441947}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":4.6343774745199999},null,null,null,{"$f":"L58+L59","v":3.2599749530693818},null,{"$f":"L60-H60","v":-1.3744025214506181},{"$f":"IF((H60)=0,\"\",(N60/H60))","v":-0.29656680514419476}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-0.46},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-0.33},null,{"$f":"L61-H61","v":0.13},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":-0.28260869565217389}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H60:H61)","v":4.17437747452},null,null,null,{"$f":"SUM(L60:L61)","v":2.9299749530693817},null,{"$f":"L62-H62","v":-1.2444025214506182},{"$f":"IF((H62)=0,\"\",(N62/H62))","v":-0.29810493398029575}]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H47:H51,H54:H56)","v":4.1025789293699999},null,null,null,{"$f":"SUM(L47:L51,L54:L56)","v":2.8863058141670637},null,{"$f":"L64-H64","v":-1.2162731152029362},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":-0.296465500394336}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":0.53333526081810001},null,0.13,null,{"$f":"L64*J65","v":0.37521975584171829},null,-0.15811550497638172,-0.296465500394336]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":4.6359141901880996},null,null,null,{"$f":"L64+L65","v":3.2615255700087822},null,-1.3743886201793174,-0.29646550039433589]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-0.46},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-0.33},null,0.13,-0.28260869565217389]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H66+H67","v":4.1759141901880996},null,null,null,{"$f":"L66+L67","v":2.9315255700087821},null,-1.2443886201793175,-0.29799190392924846]
[]
[]
[null,"Loss Factor (%)",null,null,null,{"$f":"'App.2-W_Bill Impacts Sent'!F71","v":4.4650000000000002E-2},null,null,null,{"$f":"'App.2-W_Bill Impacts Sent'!J71","v":5.4100000000000002E-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":"RateBase Trend","index":72,"n_rows":30,"n_cols":12,"rows_kept":30,"cut":false,"hidden":false,"merged":[[7,0,7,6],[8,0,8,6],[9,1,9,2],[18,1,18,6],[9,3,9,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'LDC Info'!$E$18","v":"EB-2013-0139"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
["TESI-12"]
["Rate Base Trends"]
[null,"Modified CGAAP",null,"CGAAP"]
["Particulars","Test Year 2014","Bridge Year 2013","Actual 2012","Actual 2011","Actual 2010","Board Appr 2010"]
["Net Capital Assets in Service:"]
["Opening Balance",{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!N60","v":4833148.5500000007},{"$f":"'App 2-B FixAsset 2012-CGAAP'!P58","v":2452874.5500000003},{"$f":"'App 2-B FixAsset 2011-CGAAP'!N54","v":1975359.38},{"$f":"'App 2-B FixAsset2010-CGAAP'!N54","v":1946740.7},{"$f":"SUM('App 2-B FixAsset2010-CGAAP'!E54+'App 2-B FixAsset2010-CGAAP'!J54)","v":1952896.6999999993},2057629.2499999998]
["Ending Balance",{"$f":"'App.2-B_FixAsset 2014-NewCGAAP'!N60","v":4801423.4600000009},{"$f":"'App 2-B FixAsset 2013-NewCGAAP'!N60","v":4833148.5500000007},{"$f":"'App 2-B FixAsset 2012-CGAAP'!P58","v":2452874.5500000003},{"$f":"'App 2-B FixAsset 2011-CGAAP'!N54","v":1975359.38},{"$f":"'App 2-B FixAsset2010-CGAAP'!N54","v":1946740.7},2254031.25]
["Average Balance",{"$f":"AVERAGE(B13,B14)","v":4817286.0050000008},3643011.5500000007,2214116.9649999999,1961050.04,1949818.6999999997,2155830.25]
["Working Capital Allowance",{"$f":"B30","v":2282269.5108857001},2579213.280035391,1582971.0539999998,1621062.7874999999,1663351.209,2106125.8441378204]
["Total Rate Base",{"$f":"B15+B16","v":7099555.5158857014},6222224.8300353922,3797088.0189999994,3582112.8274999997,3613169.909,4261956.0941378204]
[]
["Expenses for Working Capital","CGAAP"]
["Eligible Distribution Expenses:"]
["3500-Distribution Expenses - Operation",{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H40","v":96550},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F40","v":85250},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E40","v":74387},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D40","v":71031.240000000005},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C40","v":75104.179999999993},75463]
["3550-Distribution Expenses - Maintenance",{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H61","v":205700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F61","v":189700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E61","v":178745},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D61","v":147633.64000000001},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C61","v":131509.28},171887]
["3650-Billing and Collecting",{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H72","v":426315},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F72","v":390190},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E72","v":347731},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D72","v":339942.43},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C72","v":325519.12},327572]
["3700-Community Relations",{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H84","v":200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F84","v":200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E84","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D84","v":225},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C84","v":100},108]
["3800-Administrative and General Expenses",{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H111","v":397900},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F111","v":467400},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E111","v":405557},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D111","v":352658.82999999996},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C111","v":335456.02000000008},{"$f":"370562+28262","v":398824}]
["Total Eligible Distribution Expenses",{"$f":"SUM(B21:B25)","v":1126665},1132740,1006420,911491.14,867688.60000000009,973854]
["3350-Power Supply Expenses",{"$f":"PowerSuplExp!J150","v":16429254.314505385},{"$f":"PowerSuplExp!G150","v":16062015.200235942},{"$f":"SUM(HistoricalBalances!G335:G345)","v":9546720.3599999994},{"$f":"SUM(HistoricalBalances!H335:H345)","v":9895594.1099999994},{"$f":"SUM(HistoricalBalances!I335:I345)","v":10221319.460000001},13066984.960918805]
["Total Expenses for Working Capital",{"$f":"SUM(B26:B27)","v":17555919.314505383},17194755.200235941,10553140.359999999,10807085.25,11089008.060000001,14040838.960918805]
["Working Capital factor",0.13,0.15,0.15,0.15,0.15,0.15]
["Total Working Capital ",{"$f":"B28*B29","v":2282269.5108857001},2579213.280035391,1582971.0539999998,1621062.7874999999,1663351.209,2106125.8441378204,null,null,null,null," "]

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[]
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[null,null,"TESI-13"]
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["Particulars",null,"Test Year 2014","Bridge Year 2013","Var","%",null,{"$f":"D12","v":"Bridge Year 2013"},"Actual 2012","Var","%",null,{"$f":"I12","v":"Actual 2012"},"Actual 2011","Var","%",null,{"$f":"N12","v":"Actual 2011"},"Actual 2010","Var","%",null,{"$f":"S12","v":"Actual 2010"},"Board Appr 2010","Var","%"]
["Net Capital Assets in Service:"]
["Opening Balance",null,{"$f":"'RateBase Trend'!B13","v":4833148.5500000007},{"$f":"'RateBase Trend'!C13","v":2452874.5500000003},{"$f":"C14-D14","v":2380274.0000000005},{"$f":"((C14-D14)/D14)","v":0.97040184953608821},null,{"$f":"D14","v":2452874.5500000003},{"$f":"'RateBase Trend'!D13","v":1975359.38},{"$f":"H14-I14","v":477515.17000000039},{"$f":"((H14-I14)/I14)","v":0.2417358455553543},null,{"$f":"I14","v":1975359.38},{"$f":"'RateBase Trend'!E13","v":1946740.7},{"$f":"M14-N14","v":28618.679999999935},{"$f":"((M14-N14)/N14)","v":1.4700817628151472E-2},null,{"$f":"N14","v":1946740.7},{"$f":"'RateBase Trend'!F13","v":1952896.6999999993},{"$f":"R14-S14","v":-6155.9999999993015},{"$f":"((R14-S14)/S14)","v":-3.1522404641265993E-3},null,{"$f":"S14","v":1952896.6999999993},{"$f":"'RateBase Trend'!G13","v":2057629.2499999998},{"$f":"W14-X14","v":-104732.55000000051},{"$f":"((W14-X14)/X14)","v":-5.0899621494008465E-2}]
["Ending Balance",null,{"$f":"'RateBase Trend'!B14","v":4801423.4600000009},{"$f":"'RateBase Trend'!C14","v":4833148.5500000007},{"$f":"C15-D15","v":-31725.089999999851},{"$f":"((C15-D15)/D15)","v":-6.5640626750443761E-3},null,{"$f":"D15","v":4833148.5500000007},{"$f":"'RateBase Trend'!D14","v":2452874.5500000003},{"$f":"H15-I15","v":2380274.0000000005},{"$f":"((H15-I15)/I15)","v":0.97040184953608821},null,{"$f":"I15","v":2452874.5500000003},{"$f":"'RateBase Trend'!E14","v":1975359.38},{"$f":"M15-N15","v":477515.17000000039},{"$f":"((M15-N15)/N15)","v":0.2417358455553543},null,{"$f":"N15","v":1975359.38},{"$f":"'RateBase Trend'!F14","v":1946740.7},{"$f":"R15-S15","v":28618.679999999935},{"$f":"((R15-S15)/S15)","v":1.4700817628151472E-2},null,{"$f":"S15","v":1946740.7},{"$f":"'RateBase Trend'!G14","v":2254031.25},{"$f":"W15-X15","v":-307290.55000000005},{"$f":"((W15-X15)/X15)","v":-0.13632932107751392}]
["Average Balance",null,{"$f":"AVERAGE(C14,C15)","v":4817286.0050000008},{"$f":"AVERAGE(D14,D15)","v":3643011.5500000007},{"$f":"C16-D16","v":1174274.4550000001},{"$f":"((C16-D16)/D16)","v":0.32233618776201789},null,{"$f":"D16","v":3643011.5500000007},{"$f":"AVERAGE(I14,I15)","v":2214116.9649999999},{"$f":"H16-I16","v":1428894.5850000009},{"$f":"((H16-I16)/I16)","v":0.64535641413144629},null,{"$f":"I16","v":2214116.9649999999},{"$f":"AVERAGE(N14,N15)","v":1961050.04},{"$f":"M16-N16","v":253066.92499999981},{"$f":"((M16-N16)/N16)","v":0.1290466432972816},null,{"$f":"N16","v":1961050.04},{"$f":"AVERAGE(S14,S15)","v":1949818.6999999997},{"$f":"R16-S16","v":11231.340000000317},{"$f":"((R16-S16)/S16)","v":5.7601970890936265E-3},null,{"$f":"S16","v":1949818.6999999997},{"$f":"'RateBase Trend'!G15","v":2155830.25},{"$f":"W16-X16","v":-206011.55000000028},{"$f":"((W16-X16)/X16)","v":-9.5560190789604274E-2}]
["Working Capital Allowance",null,{"$f":"C31","v":2275297.8240856999},{"$f":"D31","v":2579213.280035391},{"$f":"C17-D17","v":-303915.45594969112},{"$f":"((C17-D17)/D17)","v":-0.11783261907891576},null,{"$f":"D17","v":2579213.280035391},{"$f":"I31","v":1582971.0539999998},{"$f":"H17-I17","v":996242.22603539121},{"$f":"((H17-I17)/I17)","v":0.62934961667049616},null,1582971.0539999998,{"$f":"N31","v":1621062.7874999999},{"$f":"M17-N17","v":-38091.733500000089},{"$f":"((M17-N17)/N17)","v":-2.3498000073609172E-2},null,1621062.7874999999,{"$f":"S31","v":1663351.209},{"$f":"R17-S17","v":-42288.421500000171},{"$f":"((R17-S17)/S17)","v":-2.5423627476378725E-2},null,1663351.209,{"$f":"X31","v":2106125.8441378204},{"$f":"W17-X17","v":-442774.63513782038},{"$f":"((W17-X17)/X17)","v":-0.21023180375011161}]
["Total Rate Base",null,{"$f":"C16+C17","v":7092583.8290857002},{"$f":"D16+D17","v":6222224.8300353922},{"$f":"C18-D18","v":870358.99905030802},{"$f":"((C18-D18)/D18)","v":0.13987906622225951},null,{"$f":"D18","v":6222224.8300353922},{"$f":"I16+I17","v":3797088.0189999994},{"$f":"H18-I18","v":2425136.8110353928},{"$f":"((H18-I18)/I18)","v":0.63868332756586366},null,3797088.0189999994,{"$f":"N16+N17","v":3582112.8274999997},{"$f":"M18-N18","v":214975.19149999972},{"$f":"((M18-N18)/N18)","v":6.0013517678624749E-2},null,3582112.8274999997,{"$f":"S16+S17","v":3613169.909},{"$f":"R18-S18","v":-31057.08150000032},{"$f":"((R18-S18)/S18)","v":-8.5955220159009468E-3},null,3613169.909,{"$f":"X16+X17","v":4261956.0941378204},{"$f":"W18-X18","v":-648786.18513782043},{"$f":"((W18-X18)/X18)","v":-0.15222732726651134}]
[]
["Expenses for Working Capital",null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP"]
["Eligible Distribution Expenses:",null,{"$f":"C12","v":"Test Year 2014"},{"$f":"D12","v":"Bridge Year 2013"},"Var","%",null,{"$f":"H12","v":"Bridge Year 2013"},{"$f":"I12","v":"Actual 2012"},"Var","%",null,{"$f":"M12","v":"Actual 2012"},{"$f":"N12","v":"Actual 2011"},"Var","%",null,{"$f":"R12","v":"Actual 2011"},{"$f":"S12","v":"Actual 2010"},"Var","%",null,{"$f":"W12","v":"Actual 2010"},{"$f":"X12","v":"Board Appr 2010"},"Var","%"]
["3500-Distribution Expenses - Operation",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H40","v":96550},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F40","v":85250},{"$f":"C22-D22","v":11300},{"$f":"((C22-D22)/D22)","v":0.13255131964809383},null,{"$f":"D22","v":85250},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E40","v":74387},{"$f":"H22-I22","v":10863},{"$f":"((H22-I22)/I22)","v":0.1460335811364889},null,74387,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D40","v":71031.240000000005},{"$f":"M22-N22","v":3355.7599999999948},{"$f":"((M22-N22)/N22)","v":4.7243438239287311E-2},null,71031.240000000005,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C40","v":75104.179999999993},{"$f":"R22-S22","v":-4072.9399999999878},{"$f":"((R22-S22)/S22)","v":-5.4230536835632691E-2},null,75104.179999999993,{"$f":"'RateBase Trend'!G21","v":75463},{"$f":"W22-X22","v":-358.82000000000698},{"$f":"((W22-X22)/X22)","v":-4.7549130037237717E-3}]
["3550-Distribution Expenses - Maintenance",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H61","v":205700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F61","v":189700},{"$f":"C23-D23","v":16000},{"$f":"((C23-D23)/D23)","v":8.4343700579862943E-2},null,189700,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E61","v":178745},{"$f":"H23-I23","v":10955},{"$f":"((H23-I23)/I23)","v":6.128842764832583E-2},null,178745,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D61","v":147633.64000000001},{"$f":"M23-N23","v":31111.359999999986},{"$f":"((M23-N23)/N23)","v":0.21073354284294543},null,147633.64000000001,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C61","v":131509.28},{"$f":"R23-S23","v":16124.360000000015},{"$f":"((R23-S23)/S23)","v":0.12261005459082443},null,131509.28,{"$f":"'RateBase Trend'!G22","v":171887},{"$f":"W23-X23","v":-40377.72},{"$f":"((W23-X23)/X23)","v":-0.23490851547819208}]
["3650-Billing and Collecting",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H72","v":426315},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F72","v":390190},36125,9.2583100540762187E-2,null,390190,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E72","v":347731},42459,0.12210300490896699,null,347731,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D72","v":339942.43},7788.570000000007,2.2911438269121061E-2,null,339942.43,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C72","v":325519.12},14423.309999999998,4.4308641532331487E-2,null,325519.12,{"$f":"'RateBase Trend'!G23","v":327572},-2052.8800000000047,-6.2669581038672555E-3]
["3700-Community Relations",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H84","v":200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F84","v":200},0,0,null,200,0,200,0,null,0,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D84","v":225},-225,-1,null,225,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C84","v":100},125,1.25,null,100,{"$f":"'RateBase Trend'!G24","v":108},-8,-7.407407407407407E-2]
["3800-Administrative and General Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H111","v":397900},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F111","v":467400},-69500,-0.14869490800171159,null,467400,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E111","v":405557},61843,0.15248904592942544,null,405557,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D111","v":352658.82999999996},52898.170000000042,0.14999814409864642,null,352658.82999999996,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C111","v":335456.02000000008},17202.809999999881,5.1281864013052673E-2,null,335456.02000000008,{"$f":"'RateBase Trend'!G25","v":398824},-63367.979999999923,-0.15888707800934729]
["Total Eligible Distribution Expenses",null,{"$f":"SUM(C22:C26)","v":1126665},{"$f":"SUM(D22:D26)","v":1132740},-6075,-5.3631018592086447E-3,null,1132740,{"$f":"SUM(I22:I26)","v":1006420},126320,0.12551419884342521,null,1006420,{"$f":"SUM(N22:N26)","v":911491.14},94928.859999999986,0.10414677206845914,null,911491.14,{"$f":"SUM(S22:S26)","v":867688.60000000009},43802.539999999921,5.0481866420741171E-2,null,867688.60000000009,{"$f":"SUM(X22:X26)","v":973854},-106165.39999999991,-0.10901572514976568]
["3350-Power Supply Expenses",null,{"$f":"SUM(HistoricalBalances!E335:E345)","v":16375625.954505386},{"$f":"SUM(HistoricalBalances!F335:F345)","v":16062015.200235942},313610.75426944345,1.9524994240127273E-2,null,16062015.200235942,{"$f":"SUM(HistoricalBalances!G335:G345)","v":9546720.3599999994},6515294.840235943,0.68246419655639134,null,9546720.3599999994,{"$f":"SUM(HistoricalBalances!H335:H345)","v":9895594.1099999994},-348873.75,-3.5255462797068989E-2,null,9895594.1099999994,{"$f":"SUM(HistoricalBalances!I335:I345)","v":10221319.460000001},-325725.35000000149,-3.1867250727725664E-2,null,10221319.460000001,{"$f":"'RateBase Trend'!G27","v":13066984.960918805},-2845665.5009188037,-0.2177752181876477]
["Total Expenses for Working Capital",null,{"$f":"SUM(C27:C28)","v":17502290.954505384},{"$f":"SUM(D27:D28)","v":17194755.200235941},307535.75426944345,1.7885439524327952E-2,null,17194755.200235941,{"$f":"SUM(I27:I28)","v":10553140.359999999},6641614.8402359411,0.62934961667049616,null,10553140.359999999,{"$f":"SUM(N27:N28)","v":10807085.25},-253944.8900000006,-2.3498000073609172E-2,null,10807085.25,{"$f":"SUM(S27:S28)","v":11089008.060000001},-281922.81000000052,-2.5423627476378666E-2,null,11089008.060000001,{"$f":"SUM(X27:X28)","v":14040838.960918805},-2951830.9009188041,-0.21023180375011169]
["Working Capital factor",null,0.13,0.15,null,null,null,0.15,0.15,null,null,null,0.15,0.15,null,null,null,0.15,0.15,null,null,null,0.15,0.15,0.15]
["Total Working Capital ",null,{"$f":"C29*C30","v":2275297.8240856999},{"$f":"D29*D30","v":2579213.280035391},{"$f":"C31-D31","v":-303915.45594969112},{"$f":"((C31-D31)/D31)","v":-0.11783261907891576},null,2579213.280035391,{"$f":"I29*I30","v":1582971.0539999998},{"$f":"H31-I31","v":996242.22603539121},{"$f":"((H31-I31)/I31)","v":0.62934961667049616},null,1582971.0539999998,{"$f":"N29*N30","v":1621062.7874999999},{"$f":"M31-N31","v":-38091.733500000089},{"$f":"((M31-N31)/N31)","v":-2.3498000073609172E-2},null,1621062.7874999999,{"$f":"S29*S30","v":1663351.209},{"$f":"R31-S31","v":-42288.421500000171},{"$f":"((R31-S31)/S31)","v":-2.5423627476378725E-2},null,1663351.209,{"$f":"X29*X30","v":2106125.8441378204},{"$f":"W31-X31","v":-442774.63513782038},{"$f":"((W31-X31)/X31)","v":-0.21023180375011161}]
[]
[]
[null,null,{"$f":"(C18-X18)/X18","v":0.66416163668164352}]

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[]
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["TESI-14"]
["Net Income Trends"]
[null,null,"CGAAP"]
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["Balance Sheet"]
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["1100-Inventory",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$E$15:$E$486)","v":111000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$F$15:$F$486)","v":111000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$G$15:$G$486)","v":111021.71},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$H$15:$H$486)","v":118433.87},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$I$15:$I$486)","v":125668.58},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$J$15:$J$486)","v":218}]
["1150-Non-Current Assets",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$E$15:$E$486)","v":0},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$F$15:$F$486)","v":0},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$G$15:$G$486)","v":69202},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$H$15:$H$486)","v":148421.06},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$I$15:$I$486)","v":183559.5},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$J$15:$J$486)","v":21200}]
["1200-Other Assets and Deferred Charges",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$E$15:$E$486)","v":994782.79},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$F$15:$F$486)","v":497246.79000000004},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$G$15:$G$486)","v":1785641.3900000001},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$H$15:$H$486)","v":1402082.2700000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$I$15:$I$486)","v":-333709.25},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$J$15:$J$486)","v":-545248}]
["1300-Intangible Plant",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$E$15:$E$486)","v":226024.11},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$F$15:$F$486)","v":209024.11},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$G$15:$G$486)","v":181024.11},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$H$15:$H$486)","v":136792.60999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$I$15:$I$486)","v":128153.27},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$J$15:$J$486)","v":129242}]
["1450-Distribution Plant",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$E$15:$E$486)","v":5886360.9900000002},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$F$15:$F$486)","v":5910104.3700000001},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$G$15:$G$486)","v":3387752.3699999996},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$H$15:$H$486)","v":2575617.7999999998},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$I$15:$I$486)","v":2404375.3400000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$J$15:$J$486)","v":2536572}]
["1500-General Plant",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$E$15:$E$486)","v":1253639.3},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$F$15:$F$486)","v":1229439.3},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$G$15:$G$486)","v":1178239.0999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$H$15:$H$486)","v":1173167.78},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$I$15:$I$486)","v":1164870.8999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$J$15:$J$486)","v":1264406}]
["1550-Other Capital Assets",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$E$15:$E$486)","v":-302077.18},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$F$15:$F$486)","v":-274627.18},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$G$15:$G$486)","v":-254514.18},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$H$15:$H$486)","v":-144473.60999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$I$15:$I$486)","v":-144473.60999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$J$15:$J$486)","v":-55867}]
["1600-Accumulated Amortization",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$E$15:$E$486)","v":-2235968.7200000002},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$F$15:$F$486)","v":-2212707.8499999996},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$G$15:$G$486)","v":-2039626.66},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$H$15:$H$486)","v":-1765744.81},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$I$15:$I$486)","v":-1606184.81},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$J$15:$J$486)","v":-1620320}]
["Total Assets",null,{"$f":"SUM(C13:C21)","v":8825961.290000001},8596194.540000001,7201715.2899999991,7011615.4900000002,6181162.4700000007,5250765]
["1650-Current Liabilities",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$E$15:$E$486)","v":-2788500},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$F$15:$F$486)","v":-2788500},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$G$15:$G$486)","v":-2445608.0599999996},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$H$15:$H$486)","v":-3100163.62},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$I$15:$I$486)","v":-2293104.42},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$J$15:$J$486)","v":-3191382}]
["1700-Non-Current Liabilities",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$E$15:$E$486)","v":-555000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$F$15:$F$486)","v":-550000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$G$15:$G$486)","v":-517129.36},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$H$15:$H$486)","v":-441478.22000000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$I$15:$I$486)","v":-461568.29000000004},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$J$15:$J$486)","v":-517411}]
["1800-Long-Term Debt",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$E$15:$E$486)","v":-2200000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$F$15:$F$486)","v":-2217000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$G$15:$G$486)","v":-994464.46},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$H$15:$H$486)","v":-500289.76},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$I$15:$I$486)","v":-731714.7},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$J$15:$J$486)","v":-850364}]
["Total Liabilities",null,{"$f":"SUM(C23:C25)","v":-5543500},-5555500,-3957201.8799999994,-4041931.6000000006,-3486387.41,-4559157]
["1850-Shareholders' Equity",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$E$15:$E$486)","v":-3801088.9739888096},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$F$15:$F$486)","v":-3540405.4019944025},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$G$15:$G$486)","v":-3254513.83},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$H$15:$H$486)","v":-2979683.58},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$I$15:$I$486)","v":-2704774.77},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$J$15:$J$486)","v":-1021077.01}]
["Total Liabilities & Shareholders' Equity",null,{"$f":"SUM(C26:C27)","v":-9344588.9739888087},-9095905.4019944035,-7211715.709999999,-7021615.1800000006,-6191162.1799999997,-5580234.0099999998]
["Net Liability and Equity",null,{"$f":"C22+C28","v":-518627.68398880772},{"$f":"D22+D28","v":-499710.86199440248},-10000.419999999925,-9999.6900000004098,-9999.7099999990314," "]
[]
[null,null,"CGAAP"]
["Account Grouping",null,{"$f":"C11","v":"Test Year 2014"},"Bridge Year 2013","Actual 2012","Actual 2011","Actual 2010","Board Appr 2010"," "]
["Profit and Loss "]
["3000-Sales of Electricity",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$E$15:$E$486)","v":-16375625.954505384},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$F$15:$F$486)","v":-16062015.200235939},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$G$15:$G$486)","v":-9546720.3599999994},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$H$15:$H$486)","v":-9895593.6300000008},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$I$15:$I$486)","v":-10221319.460000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$J$15:$J$486)","v":-13066984}]
["3050-Revenues From Services - Distribution",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$E$15:$E$486)","v":-1643080.1319944062},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$F$15:$F$486)","v":-1643080.1319944062},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$G$15:$G$486)","v":-1648714.2100000002},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$H$15:$H$486)","v":-1328429.79},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$I$15:$I$486)","v":-1210347.7},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$J$15:$J$486)","v":-943552}]
["3100-Other Operating Revenues",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$E$15:$E$486)","v":-116739.44},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$F$15:$F$486)","v":-116739.44},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$G$15:$G$486)","v":-112875.24},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$H$15:$H$486)","v":-119172.14},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$I$15:$I$486)","v":-117549.32999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$J$15:$J$486)","v":-119952}]
["3150-Other Income & Deductions",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$E$15:$E$486)","v":-5000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$F$15:$F$486)","v":-5000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$G$15:$G$486)","v":-8318.58},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$H$15:$H$486)","v":-902.68},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$I$15:$I$486)","v":-40354.39},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$J$15:$J$486)","v":-20500}]
["3200-Investment Income",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$E$15:$E$486)","v":-20000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$F$15:$F$486)","v":-20000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$G$15:$G$486)","v":-39530.410000000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$H$15:$H$486)","v":-36255.440000000002},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$I$15:$I$486)","v":-12059.97},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$J$15:$J$486)","v":-17000}]
["Net Revenues",null,{"$f":"SUM(C34:C38)","v":-18160445.526499793},-17846834.772230346,-11356158.800000001,{"$f":"SUM(F34:F38)","v":-11380353.680000002},{"$f":"SUM(G34:G38)","v":-11601630.850000003},-14167988]
["3350-Power Supply Expenses",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$E$15:$E$486)","v":16375625.954505386},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$F$15:$F$486)","v":16062015.200235942},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$G$15:$G$486)","v":9546720.3599999994},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$H$15:$H$486)","v":9895594.1099999994},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$I$15:$I$486)","v":10221319.460000001},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$J$15:$J$486)","v":13066985}]
["3500-Distribution Expenses - Operation",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H40","v":96550},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F40","v":85250},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E40","v":74387},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D40","v":71031.240000000005},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C40","v":75104.179999999993},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$J$15:$J$486)","v":75463}]
["3550-Distribution Expenses - Maintenance",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H61","v":205700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F61","v":189700},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E61","v":178745},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D61","v":147633.64000000001},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C61","v":131509.28},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$J$15:$J$486)","v":171887}]
["3650-Billing and Collecting",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H72","v":426315},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F72","v":390190},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E72","v":347731},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D72","v":339942.43},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C72","v":325519.12},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$J$15:$J$486)","v":327572}]
["3700-Community Relations",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H84","v":200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F84","v":200},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E84","v":0},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D84","v":225},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C84","v":100},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$J$15:$J$486)","v":108}]
["3800-Administrative and General Expenses",null,{"$f":"'App.2-G_Detailed_OM&A_Expenses'!H111","v":397900},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!F111","v":467400},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!E111","v":405557},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!D111","v":352658.82999999996},{"$f":"'App.2-G_Detailed_OM&A_Expenses'!C111","v":335456.02000000008},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$J$15:$J$486)","v":370562}]
["OM&A and Power Supply Expenses",null,{"$f":"SUM(C40:C45)","v":17502290.954505384},17194755.200235941,10553140.359999999,{"$f":"SUM(F40:F45)","v":10807085.25},{"$f":"SUM(G40:G45)","v":11089008.059999999},14012577]
["3850-Amortization Expense",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$E$15:$E$486)","v":222854},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$F$15:$F$486)","v":202997},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$G$15:$G$486)","v":274433.03999999998},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$H$15:$H$486)","v":159560},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$I$15:$I$486)","v":158511.29},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$J$15:$J$486)","v":169798}]
["Earnings Before Interest & Taxes",null,{"$f":"C39+SUM(C46:C47)","v":-435300.57199440897},-449082.57199440524,-528585.40000000224,{"$f":"F39+SUM(F46:F47)","v":-413708.43000000156},{"$f":"G39+SUM(G46:G47)","v":-354111.50000000559},14387]
["3900-Interest Expense",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$E$15:$E$486)","v":114500},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$F$15:$F$486)","v":95744},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$G$15:$G$486)","v":88612.049999999988},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$H$15:$H$486)","v":75346.429999999993},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$I$15:$I$486)","v":64736.83},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$J$15:$J$486)","v":57943}]
["Earnings Before Tax",null,{"$f":"C48+C49","v":-320800.57199440897},{"$f":"D48+D49","v":-353338.57199440524},-439973.35000000225,-338362.00000000157,-289374.67000000557,72330]
["4000-Income Taxes",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$E$15:$E$486)","v":45117},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$F$15:$F$486)","v":52447},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$G$15:$G$486)","v":65907},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$H$15:$H$486)","v":-36001},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$I$15:$I$486)","v":127260},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$J$15:$J$486)","v":0}]
["Net Income excluding Extraordinary Items",null,{"$f":"C50+C51","v":-275683.57199440897},{"$f":"D50+D51","v":-300891.57199440524},-374066.35000000225,-374363.00000000157,-162114.67000000557,72330]
["4100-Unusual & Other Items",null,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$E$15:$E$486)-2000","v":15000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$F$15:$F$486)-2000","v":15000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$G$15:$G$486)-2000","v":14767.599999999999},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$H$15:$H$486)-2000","v":14987.379999999997},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$I$15:$I$486)","v":15678.31},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$J$15:$J$486)","v":28262}]
["Net Income",null,{"$f":"C52+C53","v":-260683.57199440897},{"$f":"D52+D53","v":-285891.57199440524},-359298.75000000227,-359375.62000000157,-146436.36000000557,100592]

{"sheet":"BS&PLSummVarAnalysis","index":75,"n_rows":55,"n_cols":25,"rows_kept":55,"cut":false,"hidden":false,"merged":[[11,11,11,14],[11,16,11,19],[11,21,11,24],[11,1,11,4],[11,6,11,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
["TESI-15"]
["Variance Analysis"]
[]
[null,"Modified CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP"]
["Account Grouping",{"$f":"'RateBase VarAnalysis'!C12","v":"Test Year 2014"},{"$f":"'RateBase VarAnalysis'!D12","v":"Bridge Year 2013"},"Var $","Var %",null,{"$f":"'RateBase VarAnalysis'!H12","v":"Bridge Year 2013"},{"$f":"'RateBase VarAnalysis'!I12","v":"Actual 2012"},"Var $","Var %"," ",{"$f":"'RateBase VarAnalysis'!M12","v":"Actual 2012"},{"$f":"'RateBase VarAnalysis'!N12","v":"Actual 2011"},"Var $","Var %",null,{"$f":"'RateBase VarAnalysis'!R12","v":"Actual 2011"},{"$f":"'RateBase VarAnalysis'!S12","v":"Actual 2010"},"Var $","Var %",null,{"$f":"'RateBase VarAnalysis'!W12","v":"Actual 2010"},{"$f":"'RateBase VarAnalysis'!X12","v":"Board Appr 2010"},"Var $","Var %"]
["Balance Sheet"]
["1050-Current Assets",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A15,HistoricalBalances!$E$15:$E$486)","v":2892200},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A15,HistoricalBalances!$F$15:$F$486)","v":3126715},{"$f":"B15-C15","v":-234515},{"$f":"IF(C15,B15/C15-1,\"\")","v":-7.5003638003463657E-2},null,{"$f":"C15","v":3126715},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A15,HistoricalBalances!$G$15:$G$486)","v":2782975.4499999997},{"$f":"G15-H15","v":343739.55000000028},{"$f":"IF(H15,G15/H15-1,\"\")","v":0.12351512119878749},null,{"$f":"H15","v":2782975.4499999997},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A15,HistoricalBalances!$H$15:$H$486)","v":3367318.5200000005},{"$f":"L15-M15","v":-584343.07000000076},{"$f":"IF(M15,L15/M15-1,\"\")","v":-0.17353364896410239},null,{"$f":"M15","v":3367318.5200000005},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A15,HistoricalBalances!$I$15:$I$486)","v":4258902.55},{"$f":"Q15-R15","v":-891584.02999999933},{"$f":"IF(R15,Q15/R15-1,\"\")","v":-0.20934595697663927},null,{"$f":"R15","v":4258902.55},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A15,HistoricalBalances!$J$15:$J$486)","v":3520562},{"$f":"V15-W15","v":738340.54999999981},{"$f":"IF(W15,V15/W15-1,\"\")","v":0.20972235398780081}]
["1100-Inventory",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$E$15:$E$486)","v":111000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$F$15:$F$486)","v":111000},{"$f":"B16-C16","v":0},{"$f":"IF(C16,B16/C16-1,\"\")","v":0},null,111000,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$G$15:$G$486)","v":111021.71},{"$f":"G16-H16","v":-21.710000000006403},{"$f":"IF(H16,G16/H16-1,\"\")","v":-1.9554733934479263E-4},null,{"$f":"H16","v":111021.71},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$H$15:$H$486)","v":118433.87},{"$f":"L16-M16","v":-7412.1599999999889},{"$f":"IF(M16,L16/M16-1,\"\")","v":-6.2584799432797267E-2},null,{"$f":"M16","v":118433.87},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$I$15:$I$486)","v":125668.58},{"$f":"Q16-R16","v":-7234.7100000000064},{"$f":"IF(R16,Q16/R16-1,\"\")","v":-5.7569760078454046E-2},null,{"$f":"R16","v":125668.58},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A16,HistoricalBalances!$J$15:$J$486)","v":218},{"$f":"V16-W16","v":125450.58},{"$f":"IF(W16,V16/W16-1,\"\")","v":575.46137614678901}]
["1150-Non-Current Assets",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$E$15:$E$486)","v":0},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$F$15:$F$486)","v":0},0,"",null,0,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$G$15:$G$486)","v":69202},-69202,-1,null,69202,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$H$15:$H$486)","v":148421.06},-79219.06,-0.53374541321831281,null,148421.06,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$I$15:$I$486)","v":183559.5},-35138.44,-0.19142806555912384,null,183559.5,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A17,HistoricalBalances!$J$15:$J$486)","v":21200},162359.5,7.6584669811320758]
["1200-Other Assets and Deferred Charges",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$E$15:$E$486)","v":994782.79},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$F$15:$F$486)","v":497246.79000000004},497536,1.0005816226586397,null,497246.79000000004,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$G$15:$G$486)","v":1785641.3900000001},-1288394.6000000001,-0.72153043002660233,null,1785641.3900000001,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$H$15:$H$486)","v":1402082.2700000003},383559.11999999988,0.27356391861370577,null,1402082.2700000003,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$I$15:$I$486)","v":-333709.25},1735791.5200000003,-5.2015085587229013,null,-333709.25,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A18,HistoricalBalances!$J$15:$J$486)","v":-545248},211538.75,-0.38796795219789892]
["1300-Intangible Plant",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$E$15:$E$486)","v":226024.11},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$F$15:$F$486)","v":209024.11},17000,8.1330330745099211E-2,null,209024.11,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$G$15:$G$486)","v":181024.11},28000,0.15467552913255589,null,181024.11,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$H$15:$H$486)","v":136792.60999999999},44231.5,0.32334714572665879,null,136792.60999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$I$15:$I$486)","v":128153.27},8639.339999999982,6.7414120607300676E-2,null,128153.27,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A19,HistoricalBalances!$J$15:$J$486)","v":129242},-1088.7299999999959,-8.4239643459556035E-3]
["1450-Distribution Plant",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$E$15:$E$486)","v":5886360.9900000002},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$F$15:$F$486)","v":5910104.3700000001},-23743.379999999888,-4.0174214385320095E-3,null,5910104.3700000001,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$G$15:$G$486)","v":3387752.3699999996},2522352.0000000005,0.74455028718642757,null,3387752.3699999996,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$H$15:$H$486)","v":2575617.7999999998},812134.56999999983,0.31531641457051585,null,2575617.7999999998,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$I$15:$I$486)","v":2404375.3400000003},171242.4599999995,7.1221184625857692E-2,null,2404375.3400000003,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A20,HistoricalBalances!$J$15:$J$486)","v":2536572},-132196.65999999968,-5.2116265574168485E-2]
["1500-General Plant",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$E$15:$E$486)","v":1253639.3},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$F$15:$F$486)","v":1229439.3},24200,1.9683769666383633E-2,null,1229439.3,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$G$15:$G$486)","v":1178239.0999999999},51200.200000000186,4.3454847152840426E-2,null,1178239.0999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$H$15:$H$486)","v":1173167.78},5071.3199999998324,4.3227576536408741E-3,null,1173167.78,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$I$15:$I$486)","v":1164870.8999999999},8296.8800000001211,7.1225746990504213E-3,null,1164870.8999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A21,HistoricalBalances!$J$15:$J$486)","v":1264406},-99535.100000000093,-7.8720838085235334E-2]
["1550-Other Capital Assets",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$E$15:$E$486)","v":-302077.18},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$F$15:$F$486)","v":-274627.18},-27450,9.9953689944309199E-2,null,-274627.18,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$G$15:$G$486)","v":-254514.18},-20113,7.9025066501206442E-2,null,-254514.18,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$H$15:$H$486)","v":-144473.60999999999},-110040.57,0.7616655387790201,null,-144473.60999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$I$15:$I$486)","v":-144473.60999999999},0,0,null,-144473.60999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A22,HistoricalBalances!$J$15:$J$486)","v":-55867},-88606.609999999986,1.5860277086652226]
["1600-Accumulated Amortization",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$E$15:$E$486)","v":-2235968.7200000002},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$F$15:$F$486)","v":-2212707.8499999996},-23260.870000000577,1.0512399998942712E-2,null,-2212707.8499999996,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$G$15:$G$486)","v":-2039626.66},-173081.18999999971,8.4859250663059882E-2,null,-2039626.66,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$H$15:$H$486)","v":-1765744.81},-273881.84999999986,0.15510839870456694,null,-1765744.81,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$I$15:$I$486)","v":-1606184.81},-159560,9.9340996756157818E-2,null,-1606184.81,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A23,HistoricalBalances!$J$15:$J$486)","v":-1620320},14135.189999999944,-8.7237027253875832E-3]
["Total Assets",{"$f":"SUM(B15:B23)","v":8825961.290000001},{"$f":"SUM(C15:C23)","v":8596194.540000001},229766.75,2.6728891363596352E-2,null,{"$f":"SUM(G15:G23)","v":8596194.540000001},{"$f":"SUM(H15:H23)","v":7201715.2899999991},1394479.2500000019,0.19363154385404791,null,{"$f":"SUM(L15:L23)","v":7201715.2899999991},{"$f":"SUM(M15:M23)","v":7011615.4900000002},190099.79999999888,2.7112125625131656E-2,null,{"$f":"SUM(Q15:Q23)","v":7011615.4900000002},{"$f":"SUM(R15:R23)","v":6181162.4700000007},830453.01999999955,0.13435223940974961,null,{"$f":"SUM(V15:V23)","v":6181162.4700000007},{"$f":"SUM(W15:W23)","v":5250765},930397.47000000067,0.17719274619983949]
["1650-Current Liabilities",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$E$15:$E$486)","v":-2788500},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$F$15:$F$486)","v":-2788500},0,0,null,{"$f":"C25","v":-2788500},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$G$15:$G$486)","v":-2445608.0599999996},-342891.94000000041,0.14020723337001129,null,{"$f":"H25","v":-2445608.0599999996},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$H$15:$H$486)","v":-3100163.62},654555.56000000052,-0.21113581095439105,null,{"$f":"M25","v":-3100163.62},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$I$15:$I$486)","v":-2293104.42},-807059.20000000019,0.35195047942910529,null,{"$f":"R25","v":-2293104.42},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A25,HistoricalBalances!$J$15:$J$486)","v":-3191382},898277.58000000007,-0.28146977704329978]
["1700-Non-Current Liabilities",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$E$15:$E$486)","v":-555000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$F$15:$F$486)","v":-550000},-5000,9.0909090909090384E-3,null,{"$f":"C26","v":-550000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$G$15:$G$486)","v":-517129.36},-32870.640000000014,6.3563670026393515E-2,null,{"$f":"H26","v":-517129.36},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$H$15:$H$486)","v":-441478.22000000003},-75651.139999999956,0.17135871391345181,null,{"$f":"M26","v":-441478.22000000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$I$15:$I$486)","v":-461568.29000000004},20090.070000000007,-4.3525672008360883E-2,null,{"$f":"R26","v":-461568.29000000004},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A26,HistoricalBalances!$J$15:$J$486)","v":-517411},55842.709999999963,-0.10792717974685495]
["1800-Long-Term Debt",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$E$15:$E$486)","v":-2200000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$F$15:$F$486)","v":-2217000},17000,-7.6680198466395622E-3,null,{"$f":"C27","v":-2217000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$G$15:$G$486)","v":-994464.46},-1222535.54,1.2293406040875507,null,{"$f":"H27","v":-994464.46},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$H$15:$H$486)","v":-500289.76},-494174.69999999995,0.98777696349411581,null,{"$f":"M27","v":-500289.76},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$I$15:$I$486)","v":-731714.7},231424.93999999994,-0.31627756009275199,null,{"$f":"R27","v":-731714.7},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A27,HistoricalBalances!$J$15:$J$486)","v":-850364},118649.30000000005,-0.13952766109571901]
["Total Liabilities",{"$f":"SUM(B25:B27)","v":-5543500},{"$f":"SUM(C25:C27)","v":-5555500},12000,-2.160021600216E-3,null,{"$f":"SUM(G25:G27)","v":-5555500},{"$f":"SUM(H25:H27)","v":-3957201.8799999994},-1598298.1200000006,0.40389602766488153,null,{"$f":"SUM(L25:L27)","v":-3957201.8799999994},{"$f":"SUM(M25:M27)","v":-4041931.6000000006},84729.720000001136,-2.0962680318489579E-2,null,{"$f":"SUM(Q25:Q27)","v":-4041931.6000000006},{"$f":"SUM(R25:R27)","v":-3486387.41},-555544.19000000041,0.15934666021525135,null,{"$f":"SUM(V25:V27)","v":-3486387.41},{"$f":"SUM(W25:W27)","v":-4559157},1072769.5899999999,-0.23529998857244883]
["1850-Shareholders' Equity",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$E$15:$E$486)","v":-3801088.9739888096},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$F$15:$F$486)","v":-3540405.4019944025},-260683.5719944071,7.363099487068836E-2,null,{"$f":"C29","v":-3540405.4019944025},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$G$15:$G$486)","v":-3254513.83},-285891.57199440245,8.7844632694156433E-2,null,{"$f":"H29","v":-3254513.83},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$H$15:$H$486)","v":-2979683.58},-274830.25,9.2234709700282913E-2,null,{"$f":"M29","v":-2979683.58},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$I$15:$I$486)","v":-2704774.77},-274908.81000000006,0.1016383371544094,null,{"$f":"R29","v":-2704774.77},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A29,HistoricalBalances!$J$15:$J$486)","v":-1021077.01},-1683697.76,1.6489429724796172]
["Total Liabilities & Shareholders' Equity",{"$f":"SUM(B28:B29)","v":-9344588.9739888087},{"$f":"SUM(C28:C29)","v":-9095905.4019944035},-248683.57199440524,2.7340166921687503E-2,null,{"$f":"SUM(G28:G29)","v":-9095905.4019944035},{"$f":"SUM(H28:H29)","v":-7211715.709999999},-1884189.6919944044,0.26126788239610255,null,{"$f":"SUM(L28:L29)","v":-7211715.709999999},{"$f":"SUM(M28:M29)","v":-7021615.1800000006},-190100.5299999984,2.707361840926148E-2,null,{"$f":"SUM(Q28:Q29)","v":-7021615.1800000006},{"$f":"SUM(R28:R29)","v":-6191162.1799999997},-830453.00000000093,0.13413523597923271,null,{"$f":"SUM(V28:V29)","v":-6191162.1799999997},{"$f":"SUM(W28:W29)","v":-5580234.0099999998},-610928.16999999993,0.10948074380128014]
[]
[]
[]
["Profit and Loss "]
["3000-Sales of Electricity",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$E$15:$E$486)","v":-16375625.954505384},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$F$15:$F$486)","v":-16062015.200235939},{"$f":"B35-C35","v":-313610.75426944532},{"$f":"IF(C35,B35/C35-1,\"\")","v":1.9524994240127436E-2},null,{"$f":"C35","v":-16062015.200235939},{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$G$15:$G$486)","v":9546720.3599999994},{"$f":"G35-H35","v":-25608735.56023594},{"$f":"IF(H35,G35/H35-1,\"\")","v":-2.6824641965563911},null,{"$f":"H35","v":9546720.3599999994},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$H$15:$H$486)","v":-9895593.6300000008},{"$f":"L35-M35","v":19442313.990000002},{"$f":"(L35-M35)/M35","v":-1.9647445839992523},null,{"$f":"M35","v":-9895593.6300000008},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$I$15:$I$486)","v":-10221319.460000003},{"$f":"Q35-R35","v":325725.83000000194},{"$f":"IF(R35,Q35/R35-1,\"\")","v":-3.1867297688394691E-2},null,{"$f":"R35","v":-10221319.460000003},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A35,HistoricalBalances!$J$15:$J$486)","v":-13066984},{"$f":"V35-W35","v":2845664.5399999972},{"$f":"IF(W35,V35/W35-1,\"\")","v":-0.21777516066446534}]
["3050-Revenues From Services - Distribution",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$E$15:$E$486)","v":-1643080.1319944062},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$F$15:$F$486)","v":-1643080.1319944062},{"$f":"B36-C36","v":0},0,null,-1643080.1319944062,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$G$15:$G$486)","v":1648714.2100000002},{"$f":"G36-H36","v":-3291794.3419944067},-1.9965827443158908,null,1648714.2100000002,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$H$15:$H$486)","v":-1328429.79},{"$f":"L36-M36","v":2977144},-2.2410999982166917,null,{"$f":"M36","v":-1328429.79},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$I$15:$I$486)","v":-1210347.7},-118082.09000000008,9.7560469607204769E-2,null,{"$f":"R36","v":-1210347.7},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A36,HistoricalBalances!$J$15:$J$486)","v":-943552},{"$f":"V36-W36","v":-266795.69999999995},0.28275675320491067]
["3100-Other Operating Revenues",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$E$15:$E$486)","v":-116739.44},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$F$15:$F$486)","v":-116739.44},0,0,null,-116739.44,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$G$15:$G$486)","v":112875.24},-229614.68,-2.0342342572206267,null,112875.24,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$H$15:$H$486)","v":-119172.14},232047.38,-1.9471613080036996,null,-119172.14,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$I$15:$I$486)","v":-117549.32999999999},-1622.8100000000122,1.3805353037741774E-2,null,-117549.32999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A37,HistoricalBalances!$J$15:$J$486)","v":-119952},2402.6700000000128,-2.0030262104842045E-2]
["3150-Other Income & Deductions",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$E$15:$E$486)","v":-5000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$F$15:$F$486)","v":-5000},0,0,null,-5000,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$G$15:$G$486)","v":8318.58},-13318.58,-1.601064123924997,null,8318.58,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$H$15:$H$486)","v":-902.68},9221.26,-10.21542517835778,null,-902.68,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$I$15:$I$486)","v":-40354.39},39451.71,-0.97763118213408751,null,-40354.39,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A38,HistoricalBalances!$J$15:$J$486)","v":-20500},-19854.39,0.96850682926829257]
["3200-Investment Income",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$E$15:$E$486)","v":-20000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$F$15:$F$486)","v":-20000},0,0,null,-20000,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$G$15:$G$486)","v":39530.410000000003},-59530.41,-1.5059396044715954,null,39530.410000000003,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$H$15:$H$486)","v":-36255.440000000002},75785.850000000006,-2.0903304442036839,null,-36255.440000000002,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$I$15:$I$486)","v":-12059.97},-24195.47,2.0062628679839176,null,-12059.97,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A39,HistoricalBalances!$J$15:$J$486)","v":-17000},4940.0300000000007,-0.29059000000000001]
["3350-Power Supply Expenses",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$E$15:$E$486)","v":16375625.954505386},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$F$15:$F$486)","v":16062015.200235942},313610.75426944345,1.9524994240127214E-2,null,16062015.200235942,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$G$15:$G$486)","v":-9546720.3599999994},25608735.56023594,-2.6824641965563911,null,-9546720.3599999994,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$H$15:$H$486)","v":9895594.1099999994},-19442314.469999999,-1.9647445372029311,null,9895594.1099999994,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$I$15:$I$486)","v":10221319.460000001},-325725.35000000149,-3.1867250727725671E-2,null,10221319.460000001,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A40,HistoricalBalances!$J$15:$J$486)","v":13066985},-2845665.5399999991,-0.21777522052715292]
["Net Revenues",{"$f":"SUM(B35:B40)","v":-1784819.5719944071},{"$f":"SUM(C35:C40)","v":-1784819.5719944034},-3.7252902984619141E-9,1.9984014443252818E-15,null,-1784819.5719944034,{"$f":"SUM(H35:H40)","v":1809438.4400000013},-3594258.0119944047,-1.9863941942088963,null,{"$f":"H41","v":1809438.4400000013},{"$f":"SUM(M35:M40)","v":-1484759.5700000022},3294198.0100000035,null,null,-1484759.5700000022,{"$f":"SUM(R35:R40)","v":-1380311.3900000025},-104448.1799999997,7.5670012402056175E-2,null,-1380311.3900000025,{"$f":"SUM(W35:W40)","v":-1101003},-279308.39000000246,0.2536854032187037]
["3500-Distribution Expenses - Operation",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$E$15:$E$486)","v":96550},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$F$15:$F$486)","v":85250},11300,0.13255131964809386,null,85250,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$G$15:$G$486)","v":74387},10863,0.14603358113648901,null,74387,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$H$15:$H$486)","v":71031.240000000005},3355.7599999999948,{"$f":"(L42-M42)/M42","v":4.7243438239287311E-2},null,71031.240000000005,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$I$15:$I$486)","v":75104.179999999993},-4072.9399999999878,-5.4230536835632726E-2,null,75104.179999999993,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A42,HistoricalBalances!$J$15:$J$486)","v":75463},-358.82000000000698,-4.7549130037237708E-3]
["3550-Distribution Expenses - Maintenance",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$E$15:$E$486)","v":205700},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$F$15:$F$486)","v":189700},16000,8.4343700579862846E-2,null,189700,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$G$15:$G$486)","v":178745},10955,6.1288427648325872E-2,null,{"$f":"H43","v":178745},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$H$15:$H$486)","v":147633.64000000001},31111.359999999986,{"$f":"(L43-M43)/M43","v":0.21073354284294543},null,147633.64000000001,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$I$15:$I$486)","v":131509.28},16124.360000000015,0.12261005459082441,null,131509.28,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A43,HistoricalBalances!$J$15:$J$486)","v":171887},-40377.72,-0.23490851547819203]
["3650-Billing and Collecting",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$E$15:$E$486)","v":426315},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$F$15:$F$486)","v":390190},36125,9.2583100540762242E-2,null,390190,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$G$15:$G$486)","v":347731},42459,0.12210300490896708,null,{"$f":"H44","v":347731},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$H$15:$H$486)","v":339942.43},7788.570000000007,{"$f":"(L44-M44)/M44","v":2.2911438269121061E-2},null,339942.43,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$I$15:$I$486)","v":325519.12},14423.309999999998,4.4308641532331494E-2,null,325519.12,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A44,HistoricalBalances!$J$15:$J$486)","v":327572},-2052.8800000000047,-6.2669581038672373E-3]
["3700-Community Relations",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$E$15:$E$486)","v":200},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$F$15:$F$486)","v":200},0,0,null,200,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$G$15:$G$486)","v":0},200,"",null,{"$f":"H45","v":0},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$H$15:$H$486)","v":225},-225,{"$f":"(L45-M45)/M45","v":-1},null,225,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$I$15:$I$486)","v":100},125,1.25,null,100,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A45,HistoricalBalances!$J$15:$J$486)","v":108},-8,-7.407407407407407E-2]
["3800-Administrative and General Expenses",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$E$15:$E$486)","v":395900},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$F$15:$F$486)","v":465400},-69500,-0.14933390631714649,null,465400,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$G$15:$G$486)","v":403557},61843,0.15324477087499422,null,{"$f":"H46","v":403557},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$H$15:$H$486)","v":350658.82999999996},52898.170000000042,{"$f":"(L46-M46)/M46","v":0.15085366594076655},null,350658.82999999996,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$I$15:$I$486)","v":335456.02000000008},15202.809999999881,4.5319830599551914E-2,null,335456.02000000008,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A46,HistoricalBalances!$J$15:$J$486)","v":370562},-35105.979999999923,-9.4737129009450305E-2]
["OM&A Expenses",{"$f":"SUM(B42:B46)","v":1124665},{"$f":"SUM(C42:C46)","v":1130740},-6075,-5.37258786281547E-3,null,1130740,{"$f":"SUM(H42:H46)","v":1004420},126320,0.12576412257820424,null,1004420,{"$f":"SUM(M42:M46)","v":909491.14},94928.859999999986,null,null,909491.14,{"$f":"SUM(R42:R46)","v":867688.60000000009},41802.539999999921,4.8176892032464114E-2,null,867688.60000000009,{"$f":"SUM(W42:W46)","v":945592},-77903.399999999907,-8.2385849288064916E-2]
["3850-Amortization Expense",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$E$15:$E$486)","v":222854},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$F$15:$F$486)","v":202997},19857,9.7819179593787053E-2,null,202997,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$G$15:$G$486)","v":-274433.03999999998},477430.04,-1.739695919995639,null,-274433.03999999998,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$H$15:$H$486)","v":159560},-433993.04,{"$f":"(L48-M48)/M48","v":-2.7199363248934567},null,159560,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$I$15:$I$486)","v":158511.29},1048.7099999999919,6.615995617725412E-3,null,158511.29,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A48,HistoricalBalances!$J$15:$J$486)","v":169798},-11286.709999999992,-6.6471395422796453E-2]
["Earnings Before Interest & Taxes",{"$f":"SUM(B47:B48)","v":1347519},{"$f":"SUM(C47:C48)","v":1333737},13782,1.0333371571756622E-2,null,1333737,{"$f":"SUM(H47:H48)","v":729986.96},603750.04,0.8270696232710788,null,729986.96,{"$f":"SUM(M47:M48)","v":1069051.1400000001},-339064.18000000017,null,null,1069051.1400000001,{"$f":"SUM(R47:R48)","v":1026199.8900000001},42851.25,4.1757215545988879E-2,null,1026199.8900000001,{"$f":"W41-SUM(W47:W48)","v":-2216393},3242592.89,-1.4630044807035576]
["3900-Interest Expense",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$E$15:$E$486)","v":114500},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$F$15:$F$486)","v":95744},18756,0.19589739304812825,null,95744,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$G$15:$G$486)","v":-88612.049999999988},184356.05,-2.0804851033239835,null,-88612.049999999988,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$H$15:$H$486)","v":75346.429999999993},-163958.47999999998,{"$f":"(L50-M50)/M50","v":-2.1760616926375942},null,75346.429999999993,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$I$15:$I$486)","v":64736.83},10609.599999999991,0.16388816072705437,null,64736.83,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A50,HistoricalBalances!$J$15:$J$486)","v":57943},6793.8300000000017,0.11725022867300616]
["Earnings Before Tax",{"$f":"B49-B50","v":1233019},{"$f":"C49-C50","v":1237993},-4974,-4.0177933154711409E-3,null,1237993,{"$f":"H49-H50","v":818599.01},419393.99,0.51233141608612498,null,818599.01,{"$f":"M49-M50","v":993704.7100000002},-175105.70000000019,null,null,993704.7100000002,{"$f":"R49-R50","v":961463.06000000017},32241.650000000023,3.3533945651536445E-2,null,961463.06000000017,{"$f":"W49-W50","v":-2274336},3235799.06,-1.4227445109253867]
["4000-Income Taxes",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$E$15:$E$486)","v":45117},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$F$15:$F$486)","v":52447},-7330,-0.13976013880679539,null,52447,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$G$15:$G$486)","v":-65907},118354,-1.795772831413962,null,-65907,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$H$15:$H$486)","v":-36001},-29906,{"$f":"(L52-M52)/M52","v":0.83069914724590987},null,-36001,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$I$15:$I$486)","v":127260},-163261,-1.2828932893289329,null,127260,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A52,HistoricalBalances!$J$15:$J$486)","v":0},127260,""]
["Net Income excluding Extraordinary Items",{"$f":"B51-B52","v":1187902},{"$f":"C51-C52","v":1185546},2356,1.9872700004892607E-3,null,1185546,{"$f":"H51-H52","v":884506.01},301039.99,0.34034815659421014,null,884506.01,{"$f":"M51-M52","v":1029705.7100000002},-145199.70000000019,null,null,1029705.7100000002,{"$f":"R51-R52","v":834203.06000000017},195502.65000000002,0.23435858650530483,null,834203.06000000017,{"$f":"W51-W52","v":-2274336},3108539.06,-1.3667897179660349]
["4100-Unusual & Other Items",{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$E$15:$E$486)","v":17000},{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$F$15:$F$486)","v":17000},0,0,null,17000,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$G$15:$G$486)","v":-16767.599999999999},33767.599999999999,-2.013860063455712,null,-16767.599999999999,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$H$15:$H$486)","v":16987.379999999997},-33754.979999999996,{"$f":"(L54-M54)/M54","v":-1.9870621602625007},null,16987.379999999997,{"$f":"-SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$I$15:$I$486)","v":-15678.31},32665.689999999995,-2.0834956063504295,null,-15678.31,{"$f":"SUMIF(HistoricalBalances!$A$15:$A$486,'BS&PLSummVarAnalysis'!A54,HistoricalBalances!$J$15:$J$486)","v":28262},-43940.31,-1.554748779279598]
["Net Income",{"$f":"B53-B54","v":1170902},{"$f":"C53-C54","v":1168546},2356,2.016180792198119E-3,null,1168546,{"$f":"H53-H54","v":901273.61},267272.39,0.29654966819676432,null,901273.61,{"$f":"M53-M54","v":1012718.3300000002},-111444.7200000002,null,null,1012718.3300000002,{"$f":"R53-R54","v":849881.37000000023},162836.95999999996,0.19159963466430607,null,849881.37000000023,{"$f":"W53-W54","v":-2302598},3152479.37,-1.3690967203133158]

{"sheet":"DetailVarAnalysis_Capex","index":76,"n_rows":54,"n_cols":33,"rows_kept":54,"cut":false,"hidden":false,"merged":[[11,4,11,7],[11,19,11,22],[11,29,11,32],[11,14,11,17],[11,9,11,12],[11,24,11,27],[8,0,8,20],[9,0,9,20],[0,0,0,1],[1,0,1,1],[2,0,2,1]]}
["Precedent: CurrentTariff"]
["Step 1: Use RRR to populate Actual 3/2/1/Board Appr (COLUMNS I,J,K)"]
["Step 2: Enter MIFRS/CGAAP projections for Bridge and Test Year (GREEN CELLS)"]
[]
[]
[]
[]
[]
["TESI-16"]
["Detailed Variance Analysis"]
[]
[null,null,null,null,"Modified CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP"]
["OEB","Description",null,null,"2014 Test Year","2013 Bridge Year","Variance","Variance",null,{"$f":"F13","v":"2013 Bridge Year"},"2012 Actual","Variance","Variance",null,"2012 Actual","2011 Actual","Variance","Variance",null,"2011 Actual","2010 Actual","Variance","Variance",null,"2010 Actual","2010 Board Approved","Variance","Variance",null,"2010 Actual","2009 Actual","Variance","Variance"]
["1300-Intangible Plant","1611-Computer Software","BS",null,{"$f":"HistoricalBalances!E105","v":226024.11},{"$f":"HistoricalBalances!F105","v":209024.11},{"$f":"E14-F14","v":17000},{"$f":"IF(F14,E14/F14-1,\"\")","v":8.1330330745099211E-2},null,{"$f":"F14","v":209024.11},{"$f":"HistoricalBalances!G105","v":181024.11},{"$f":"J14-K14","v":28000},{"$f":"IF(K14,J14/K14-1,\"\")","v":0.15467552913255589},null,{"$f":"K14","v":181024.11},{"$f":"HistoricalBalances!H105","v":136792.60999999999},{"$f":"O14-P14","v":44231.5},{"$f":"IF(P14,O14/P14-1,\"\")","v":0.32334714572665879},null,{"$f":"P14","v":136792.60999999999},{"$f":"HistoricalBalances!I105","v":128153.27},{"$f":"T14-U14","v":8639.339999999982},{"$f":"IF(U14,T14/U14-1,\"\")","v":6.7414120607300676E-2},null,{"$f":"U14","v":128153.27},{"$f":"HistoricalBalances!J105","v":129242},{"$f":"Y14-Z14","v":-1088.7299999999959},{"$f":"IF(Z14,Y14/Z14-1,\"\")","v":-8.4239643459556035E-3},null,{"$f":"U14","v":128153.27},{"$f":"HistoricalBalances!L105","v":113795.64},{"$f":"AD14-AE14","v":14357.630000000005},{"$f":"IF(AE14,AD14/AE14-1,\"\")","v":0.12617029967053228}]
["1300-Intangible Plant","1612-Land Rights","BS",null,{"$f":"HistoricalBalances!E106","v":0},{"$f":"HistoricalBalances!F106","v":0},0,{"$f":"IF(F15,E15/F15-1,\"\")","v":""},null,{"$f":"F15","v":0},{"$f":"HistoricalBalances!G106","v":0},0,{"$f":"IF(K15,J15/K15-1,\"\")","v":""},null,{"$f":"K15","v":0},{"$f":"HistoricalBalances!H106","v":0},0,{"$f":"IF(P15,O15/P15-1,\"\")","v":""},null,{"$f":"P15","v":0},{"$f":"HistoricalBalances!I106","v":0},0,{"$f":"IF(U15,T15/U15-1,\"\")","v":""},null,{"$f":"U15","v":0},{"$f":"HistoricalBalances!J106","v":0},0,{"$f":"IF(Z15,Y15/Z15-1,\"\")","v":""},null,{"$f":"U15","v":0},{"$f":"HistoricalBalances!L106","v":0},0,{"$f":"IF(AE15,AD15/AE15-1,\"\")","v":""}]
["1450-Distribution Plant","1805-Land","BS",null,{"$f":"HistoricalBalances!E133","v":10000},{"$f":"HistoricalBalances!F133","v":10000},0,0,null,10000,{"$f":"HistoricalBalances!G133","v":10000},0,0,null,10000,{"$f":"HistoricalBalances!H133","v":10000},0,0,null,10000,{"$f":"HistoricalBalances!I133","v":10000},0,0,null,10000,{"$f":"HistoricalBalances!J133","v":20000},-10000,-0.5,null,10000,{"$f":"HistoricalBalances!L133","v":10000},0,0]
[null,"1806-Land Rights","BS",null,{"$f":"HistoricalBalances!E134","v":8588},{"$f":"HistoricalBalances!F134","v":8588},0,0,null,8588,{"$f":"HistoricalBalances!G134","v":8588},0,0,null,8588,{"$f":"HistoricalBalances!H134","v":8588},0,0,null,8588,{"$f":"HistoricalBalances!I134","v":8588},0,0,null,8588,{"$f":"HistoricalBalances!J134","v":8588},0,0,null,8588,{"$f":"HistoricalBalances!L134","v":8588},0,0]
["1450-Distribution Plant","1808-Buildings and Fixtures","BS",null,{"$f":"HistoricalBalances!E135","v":0},{"$f":"HistoricalBalances!F135","v":0},0,"",null,0,{"$f":"HistoricalBalances!G135","v":0},0,"",null,0,{"$f":"HistoricalBalances!H135","v":0},0,"",null,0,{"$f":"HistoricalBalances!I135","v":0},0,"",null,0,{"$f":"HistoricalBalances!J135","v":0},0,"",null,0,{"$f":"HistoricalBalances!L135","v":0},0,""]
["1450-Distribution Plant","1810-Leasehold Improvements","BS",null,{"$f":"HistoricalBalances!E136","v":0},{"$f":"HistoricalBalances!F136","v":0},0,"",null,0,{"$f":"HistoricalBalances!G136","v":0},0,"",null,0,{"$f":"HistoricalBalances!H136","v":0},0,"",null,0,{"$f":"HistoricalBalances!I136","v":0},0,"",null,0,{"$f":"HistoricalBalances!J136","v":0},0,"",null,0,{"$f":"HistoricalBalances!L136","v":0},0,""]
["1450-Distribution Plant","1815-Transformer Station Equipment - Normally Primary above 50 kV","BS",null,{"$f":"HistoricalBalances!E137","v":2055701.74},{"$f":"HistoricalBalances!F137","v":2030701.74},25000,1.2311015206004639E-2,null,2030701.74,{"$f":"HistoricalBalances!G137","v":482801.74},1547900,3.206077923414278,null,482801.74,{"$f":"HistoricalBalances!H137","v":457911.74},24890,5.4355452865218146E-2,null,457911.74,{"$f":"HistoricalBalances!I137","v":402411.74},55500,0.13791844144507315,null,402411.74,{"$f":"HistoricalBalances!J137","v":454188},-51776.260000000009,-0.11399741957075049,null,402411.74,{"$f":"HistoricalBalances!L137","v":349916.94},52494.799999999988,0.15002074492306661]
["1450-Distribution Plant","1820-Distribution Station Equipment - Normally Primary below 50 kV","BS",null,{"$f":"HistoricalBalances!E138","v":1116183.0900000001},{"$f":"HistoricalBalances!F138","v":1056183.0900000001},60000,5.6808332350785973E-2,null,1056183.0900000001,{"$f":"HistoricalBalances!G138","v":256183.09},800000.00000000012,3.1227666119570969,null,256183.09,{"$f":"HistoricalBalances!H138","v":251550.82},4632.2699999999895,1.8414847544524049E-2,null,251550.82,{"$f":"HistoricalBalances!I138","v":184860},66690.820000000007,0.36076392946013214,null,184860,{"$f":"HistoricalBalances!J138","v":279376},-94516,-0.33831109329362574,null,184860,{"$f":"HistoricalBalances!L138","v":175800.99},9059.0100000000093,5.1529914592631121E-2]
["1450-Distribution Plant","1825-Storage Battery Equipment","BS",null,{"$f":"HistoricalBalances!E139","v":0},{"$f":"HistoricalBalances!F139","v":0},0,"",null,0,{"$f":"HistoricalBalances!G139","v":0},0,"",null,0,{"$f":"HistoricalBalances!H139","v":0},0,"",null,0,{"$f":"HistoricalBalances!I139","v":0},0,"",null,0,{"$f":"HistoricalBalances!J139","v":0},0,"",null,0,{"$f":"HistoricalBalances!L139","v":0},0,""]
["1450-Distribution Plant","1830-Poles, Towers and Fixtures","BS",null,{"$f":"HistoricalBalances!E140","v":647627.23},{"$f":"HistoricalBalances!F140","v":558627.23},89000,0.15931912234210288,null,558627.23,{"$f":"HistoricalBalances!G140","v":459627.23},99000,0.21539193837580073,null,459627.23,{"$f":"HistoricalBalances!H140","v":378725.15},80902.079999999958,0.21361686700764371,null,378725.15,{"$f":"HistoricalBalances!I140","v":351066.63},27658.520000000019,7.8784246739714403E-2,null,351066.63,{"$f":"HistoricalBalances!J140","v":420257},-69190.37,-0.1646382332715457,null,351066.63,{"$f":"HistoricalBalances!L140","v":322655.88},28410.75,8.8052788624214839E-2]
["1450-Distribution Plant","1835-Overhead Conductors and Devices","BS",null,{"$f":"HistoricalBalances!E141","v":520830.16},{"$f":"HistoricalBalances!F141","v":500830.16},20000,3.9933697283725866E-2,null,500830.16,{"$f":"HistoricalBalances!G141","v":475830.16},25000,5.2539754941132832E-2,null,475830.16,{"$f":"HistoricalBalances!H141","v":405942.53},69887.629999999946,0.17216138944593951,null,405942.53,{"$f":"HistoricalBalances!I141","v":402306.23},3636.3000000000466,9.038637060132082E-3,null,402306.23,{"$f":"HistoricalBalances!J141","v":423383},-21076.770000000019,-4.9781805126800083E-2,null,402306.23,{"$f":"HistoricalBalances!L141","v":367500.19},34806.039999999979,9.4710263959319363E-2]
["1450-Distribution Plant","1840-Underground Conduit","BS",null,{"$f":"HistoricalBalances!E142","v":114855.12},{"$f":"HistoricalBalances!F142","v":114355.12},500,4.3723446750787431E-3,null,114355.12,{"$f":"HistoricalBalances!G142","v":113855.12},500,4.3915460279695395E-3,null,113855.12,{"$f":"HistoricalBalances!H142","v":113855.12},0,0,null,113855.12,{"$f":"HistoricalBalances!I142","v":113855.12},0,0,null,113855.12,{"$f":"HistoricalBalances!J142","v":113634},221.11999999999534,1.9458964746466023E-3,null,113855.12,{"$f":"HistoricalBalances!L142","v":113707.7},147.41999999999825,1.2964821203840238E-3]
["1450-Distribution Plant","1845-Underground Conductors and Devices","BS",null,{"$f":"HistoricalBalances!E143","v":300412.57},{"$f":"HistoricalBalances!F143","v":282912.57},17500,6.1856565793453333E-2,null,282912.57,{"$f":"HistoricalBalances!G143","v":265912.57},17000,6.3930787476500273E-2,null,265912.57,{"$f":"HistoricalBalances!H143","v":260976.91},4935.6600000000035,1.8912247830660478E-2,null,260976.91,{"$f":"HistoricalBalances!I143","v":260391.6},585.30999999999767,2.2478067648878941E-3,null,260391.6,{"$f":"HistoricalBalances!J143","v":237283},23108.600000000006,9.7388350619302733E-2,null,260391.6,{"$f":"HistoricalBalances!L143","v":212731.5},47660.100000000006,0.2240387530760608]
["1450-Distribution Plant","1850-Line Transformers","BS",null,{"$f":"HistoricalBalances!E144","v":447744.76},{"$f":"HistoricalBalances!F144","v":435244.76},12500,2.8719472693938819E-2,null,435244.76,{"$f":"HistoricalBalances!G144","v":408792.76},26452,6.470760392136099E-2,null,408792.76,{"$f":"HistoricalBalances!H144","v":403173.06},5619.7000000000116,1.3938679335370407E-2,null,403173.06,{"$f":"HistoricalBalances!I144","v":397148.41},6024.6500000000233,1.5169769910447384E-2,null,397148.41,{"$f":"HistoricalBalances!J144","v":334028},63120.409999999974,0.18896742189277549,null,397148.41,{"$f":"HistoricalBalances!L144","v":372827.19},24321.219999999972,6.5234566180647935E-2]
["1450-Distribution Plant","1855-Services","BS",null,{"$f":"HistoricalBalances!E145","v":38519.82},{"$f":"HistoricalBalances!F145","v":35419.82},3100,8.7521619251594185E-2,null,35419.82,{"$f":"HistoricalBalances!G145","v":32419.82},3000,9.2535985702573376E-2,null,32419.82,{"$f":"HistoricalBalances!H145","v":30185.7},2234.119999999999,7.4012529111466607E-2,null,30185.7,{"$f":"HistoricalBalances!I145","v":26835.48},3350.2200000000012,0.12484293182011275,null,26835.48,{"$f":"HistoricalBalances!J145","v":21013},5822.48,0.27708942083472143,null,26835.48,{"$f":"HistoricalBalances!L145","v":23261.26},3574.2200000000012,0.15365547696040549]
["1450-Distribution Plant","1860-Meters","BS",null,{"$f":"HistoricalBalances!E146","v":0},{"$f":"HistoricalBalances!F146","v":254843.38},-254843.38,-1,null,254843.38,{"$f":"HistoricalBalances!G146","v":254843.38},0,0,null,254843.38,{"$f":"HistoricalBalances!H146","v":254708.77},{"$f":"O29-P29","v":134.61000000001513},5.2848592531784533E-4,null,254708.77,{"$f":"HistoricalBalances!I146","v":246912.13},{"$f":"T29-U29","v":7796.6399999999849},3.1576577465027622E-2,null,246912.13,{"$f":"HistoricalBalances!J146","v":224822},22090.130000000005,9.8256087037745354E-2,null,246912.13,{"$f":"HistoricalBalances!L146","v":246912.13},{"$f":"AD29-AE29","v":0},0]
[null,"1860-Smart Meters","BS",null,{"$f":"HistoricalBalances!E147","v":625898.5},{"$f":"HistoricalBalances!F147","v":622398.5},{"$f":"E30-F30","v":3500},{"$f":"IF(F30,E30/F30-1,\"\")","v":5.6234068687504024E-3},null,{"$f":"F30","v":622398.5},{"$f":"HistoricalBalances!G147","v":618898.5},{"$f":"J30-K30","v":3500},{"$f":"IF(K30,J30/K30-1,\"\")","v":5.6552084065479846E-3},null,{"$f":"K30","v":618898.5},{"$f":"HistoricalBalances!H147","v":0},{"$f":"O30-P30","v":618898.5},{"$f":"IF(P30,O30/P30-1,\"\")","v":""},null,{"$f":"P30","v":0},{"$f":"HistoricalBalances!I147","v":0},{"$f":"T30-U30","v":0},{"$f":"IF(U30,T30/U30-1,\"\")","v":""},null,{"$f":"U30","v":0},{"$f":"HistoricalBalances!J147","v":0},{"$f":"Y30-Z30","v":0},{"$f":"IF(Z30,Y30/Z30-1,\"\")","v":""},null,{"$f":"U30","v":0},{"$f":"HistoricalBalances!L147","v":0},{"$f":"AD30-AE30","v":0},{"$f":"IF(AE30,AD30/AE30-1,\"\")","v":""}]
["1450-Distribution Plant","1865-Other Installations on Customer's Premises","BS",null,{"$f":"HistoricalBalances!E148","v":0},{"$f":"HistoricalBalances!F148","v":0},0,"",null,0,{"$f":"HistoricalBalances!G148","v":0},0,"",null,0,{"$f":"HistoricalBalances!H148","v":0},0,"",null,0,{"$f":"HistoricalBalances!I148","v":0},0,"",null,0,{"$f":"HistoricalBalances!J148","v":0},0,"",null,0,{"$f":"HistoricalBalances!L148","v":0},0,""]
["1450-Distribution Plant","1870-Leased Property on Customer Premises","BS",null,{"$f":"HistoricalBalances!E148","v":0},{"$f":"HistoricalBalances!F148","v":0},0,"",null,0,{"$f":"HistoricalBalances!G148","v":0},0,"",null,0,{"$f":"HistoricalBalances!H148","v":0},0,"",null,0,{"$f":"HistoricalBalances!I148","v":0},0,"",null,0,{"$f":"HistoricalBalances!J148","v":0},0,"",null,0,{"$f":"HistoricalBalances!L148","v":0},0,""]
["1450-Distribution Plant","1875-Street Lighting and Signal Systems","BS",null,{"$f":"HistoricalBalances!E149","v":0},{"$f":"HistoricalBalances!F149","v":0},0,"",null,0,{"$f":"HistoricalBalances!G149","v":0},0,"",null,0,{"$f":"HistoricalBalances!H149","v":0},0,"",null,0,{"$f":"HistoricalBalances!I149","v":0},0,"",null,0,{"$f":"HistoricalBalances!J149","v":0},0,"",null,0,{"$f":"HistoricalBalances!L149","v":0},0,""]
["1500-General Plant","1905-Land","BS",null,{"$f":"HistoricalBalances!E150","v":28299.7},{"$f":"HistoricalBalances!F150","v":28299.7},0,0,null,28299.7,{"$f":"HistoricalBalances!G150","v":28299.7},0,0,null,28299.7,{"$f":"HistoricalBalances!H150","v":28299.7},0,0,null,28299.7,{"$f":"HistoricalBalances!I150","v":28299.7},0,0,null,28299.7,{"$f":"HistoricalBalances!J150","v":28300},-0.2999999999992724,-1.0600706713770336E-5,null,28299.7,{"$f":"HistoricalBalances!L150","v":28299.7},0,0]
["1500-General Plant","1908-Buildings and Fixtures","BS",null,{"$f":"HistoricalBalances!E152","v":874123.77},{"$f":"HistoricalBalances!F152","v":861623.77},12500,1.4507492057699301E-2,null,861623.77,{"$f":"HistoricalBalances!G152","v":824123.77},37500,4.5502873919047282E-2,null,824123.77,{"$f":"HistoricalBalances!H152","v":824123.77},0,0,null,824123.77,{"$f":"HistoricalBalances!I152","v":824123.77},0,0,null,824123.77,{"$f":"HistoricalBalances!J152","v":849124},-25000.229999999981,-2.9442378262774294E-2,null,824123.77,{"$f":"HistoricalBalances!L152","v":824123.77},0,0]
["1500-General Plant","1910-Leasehold Improvements","BS",null,{"$f":"HistoricalBalances!E153","v":0},{"$f":"HistoricalBalances!F153","v":0},0,"",null,0,{"$f":"HistoricalBalances!G153","v":0},0,"",null,0,{"$f":"HistoricalBalances!H153","v":0},0,"",null,0,{"$f":"HistoricalBalances!I153","v":0},0,"",null,0,{"$f":"HistoricalBalances!J153","v":0},0,"",null,0,{"$f":"HistoricalBalances!L153","v":0},0,""]
["1500-General Plant","1915-Office Furniture and Equipment","BS",null,{"$f":"HistoricalBalances!E154","v":42983.96},{"$f":"HistoricalBalances!F154","v":39483.96},3500,8.8643590967066199E-2,null,39483.96,{"$f":"HistoricalBalances!G154","v":33783.96},5700,0.16871911996107025,null,33783.96,{"$f":"HistoricalBalances!H154","v":33783.96},0,0,null,33783.96,{"$f":"HistoricalBalances!I154","v":32653.73},1130.2299999999996,3.4612584840996607E-2,null,32653.73,{"$f":"HistoricalBalances!J154","v":58011},-25357.27,-0.43711140990501807,null,32653.73,{"$f":"HistoricalBalances!L154","v":30527.53},2126.2000000000007,6.9648608976880855E-2]
["1500-General Plant","1920-Computer Equipment - Hardware","BS",null,{"$f":"HistoricalBalances!E155","v":60978.11},{"$f":"HistoricalBalances!F155","v":57878.11},3100,5.3560836730846884E-2,null,57878.11,{"$f":"HistoricalBalances!G155","v":54878.11},3000,5.4666605683030944E-2,null,54878.11,{"$f":"HistoricalBalances!H155","v":52221.79},2656.3199999999997,5.0866123125997698E-2,null,52221.79,{"$f":"HistoricalBalances!I155","v":50118.41},2103.3799999999974,4.1968210882986856E-2,null,50118.41,{"$f":"HistoricalBalances!J155","v":59614},-9495.5899999999965,-0.15928456402858382,null,50118.41,{"$f":"HistoricalBalances!L155","v":46427.21},3691.2000000000044,7.9505100564948972E-2]
[null,"1925-Computer Software","BS",null,{"$f":"HistoricalBalances!E156","v":0},{"$f":"HistoricalBalances!F156","v":0},0,"",null,0,{"$f":"HistoricalBalances!G156","v":0},0,"",null,0,{"$f":"HistoricalBalances!H156","v":0},0,"",null,0,{"$f":"HistoricalBalances!I156","v":0},0,"",null,0,{"$f":"HistoricalBalances!J156","v":0},0,"",null,0,{"$f":"HistoricalBalances!L156","v":0},0,""]
["1500-General Plant","1930-Transportation Equipment","BS",null,{"$f":"HistoricalBalances!E157","v":204794},{"$f":"HistoricalBalances!F157","v":204794},0,0,null,204794,{"$f":"HistoricalBalances!G157","v":204793.8},0.20000000001164153,9.7659206477196392E-7,null,204793.8,{"$f":"HistoricalBalances!H157","v":205345.8},-552,-2.6881484792968813E-3,null,205345.8,{"$f":"HistoricalBalances!I157","v":205345.8},0,0,null,205345.8,{"$f":"HistoricalBalances!J157","v":205346},-0.20000000001164153,-9.7396589182618953E-7,null,205345.8,{"$f":"HistoricalBalances!L157","v":205345.8},0,0]
["1500-General Plant","1935-Stores Equipment","BS",null,{"$f":"HistoricalBalances!E158","v":0},{"$f":"HistoricalBalances!F158","v":0},0,"",null,0,{"$f":"HistoricalBalances!G158","v":0},0,"",null,0,{"$f":"HistoricalBalances!H158","v":0},0,"",null,0,{"$f":"HistoricalBalances!I158","v":0},0,"",null,0,{"$f":"HistoricalBalances!J158","v":0},0,"",null,0,{"$f":"HistoricalBalances!L158","v":0},0,""]
["1500-General Plant","1940-Tools, Shop and Garage Equipment","BS",null,{"$f":"HistoricalBalances!E159","v":34096.47},{"$f":"HistoricalBalances!F159","v":30996.47},3100,0.10001138839358159,null,30996.47,{"$f":"HistoricalBalances!G159","v":27996.47},3000,0.10715636649906224,null,27996.47,{"$f":"HistoricalBalances!H159","v":25029.47},2967,0.11854026473592927,null,25029.47,{"$f":"HistoricalBalances!I159","v":19966.2},5063.2700000000004,0.25359207059931288,null,19966.2,{"$f":"HistoricalBalances!J159","v":29648},-9681.7999999999993,-0.32655828386400432,null,19966.2,{"$f":"HistoricalBalances!L159","v":13959.53},6006.67,0.43029170752883505]
["1500-General Plant","1945-Measurement and Testing Equipment","BS",null,{"$f":"HistoricalBalances!E160","v":0},{"$f":"HistoricalBalances!F160","v":0},0,"",null,0,{"$f":"HistoricalBalances!G160","v":0},0,"",null,0,{"$f":"HistoricalBalances!H160","v":0},0,"",null,0,{"$f":"HistoricalBalances!I160","v":0},0,"",null,0,{"$f":"HistoricalBalances!J160","v":0},0,"",null,0,{"$f":"HistoricalBalances!L160","v":0},0,""]
["1500-General Plant","1950-Power Operated Equipment","BS",null,{"$f":"HistoricalBalances!E161","v":8363.2900000000009},{"$f":"HistoricalBalances!F161","v":6363.29},2000.0000000000009,0.31430282133927601,null,6363.29,{"$f":"HistoricalBalances!G161","v":4363.29},2000,0.45836971642957502,null,4363.29,{"$f":"HistoricalBalances!H161","v":4363.29},0,0,null,4363.29,{"$f":"HistoricalBalances!I161","v":4363.29},0,0,null,4363.29,{"$f":"HistoricalBalances!J161","v":34363},-29999.71,-0.8730236009661555,null,4363.29,{"$f":"HistoricalBalances!L161","v":4363.29},0,0]
["1500-General Plant","1955-Communication Equipment","BS",null,{"$f":"HistoricalBalances!E162","v":0},{"$f":"HistoricalBalances!F162","v":0},0,"",null,0,{"$f":"HistoricalBalances!G162","v":0},0,"",null,0,{"$f":"HistoricalBalances!H162","v":0},0,"",null,0,{"$f":"HistoricalBalances!I162","v":0},0,"",null,0,{"$f":"HistoricalBalances!J162","v":0},0,"",null,0,{"$f":"HistoricalBalances!L162","v":0},0,""]
["1500-General Plant","1960-Miscellaneous Equipment","BS",null,{"$f":"HistoricalBalances!E163","v":0},{"$f":"HistoricalBalances!F163","v":0},0,"",null,0,{"$f":"HistoricalBalances!G163","v":0},0,"",null,0,{"$f":"HistoricalBalances!H163","v":0},0,"",null,0,{"$f":"HistoricalBalances!I163","v":0},0,"",null,0,{"$f":"HistoricalBalances!J163","v":0},0,"",null,0,{"$f":"HistoricalBalances!L163","v":0},0,""]
["1500-General Plant","1965-Water Heater Rental Units","BS",null,{"$f":"HistoricalBalances!E164","v":0},{"$f":"HistoricalBalances!F164","v":0},0,"",null,0,{"$f":"HistoricalBalances!G164","v":0},0,"",null,0,{"$f":"HistoricalBalances!H164","v":0},0,"",null,0,{"$f":"HistoricalBalances!I164","v":0},0,"",null,0,{"$f":"HistoricalBalances!J164","v":0},0,"",null,0,{"$f":"HistoricalBalances!L164","v":0},0,""]
["1500-General Plant","1970-Load Management Controls - Customer Premises","BS",null,{"$f":"HistoricalBalances!E165","v":0},{"$f":"HistoricalBalances!F165","v":0},0,"",null,0,{"$f":"HistoricalBalances!G165","v":0},0,"",null,0,{"$f":"HistoricalBalances!H165","v":0},0,"",null,0,{"$f":"HistoricalBalances!I165","v":0},0,"",null,0,{"$f":"HistoricalBalances!J165","v":0},0,"",null,0,{"$f":"HistoricalBalances!L165","v":0},0,""]
["1500-General Plant","1975-Load Management Controls - Utility Premises","BS",null,{"$f":"HistoricalBalances!E166","v":0},{"$f":"HistoricalBalances!F166","v":0},0,"",null,0,{"$f":"HistoricalBalances!G166","v":0},0,"",null,0,{"$f":"HistoricalBalances!H166","v":0},0,"",null,0,{"$f":"HistoricalBalances!I166","v":0},0,"",null,0,{"$f":"HistoricalBalances!J166","v":0},0,"",null,0,{"$f":"HistoricalBalances!L166","v":0},0,""]
["1500-General Plant","1980-System Supervisory Equipment","BS",null,{"$f":"HistoricalBalances!E167","v":0},{"$f":"HistoricalBalances!F167","v":0},0,"",null,0,{"$f":"HistoricalBalances!G167","v":0},0,"",null,0,{"$f":"HistoricalBalances!H167","v":0},0,"",null,0,{"$f":"HistoricalBalances!I167","v":0},0,"",null,0,{"$f":"HistoricalBalances!J167","v":0},0,"",null,0,{"$f":"HistoricalBalances!L167","v":0},0,""]
["1500-General Plant","1985-Sentinel Lighting Rental Units","BS",null,{"$f":"HistoricalBalances!E168","v":0},{"$f":"HistoricalBalances!F168","v":0},0,"",null,0,{"$f":"HistoricalBalances!G168","v":0},0,"",null,0,{"$f":"HistoricalBalances!H168","v":0},0,"",null,0,{"$f":"HistoricalBalances!I168","v":0},0,"",null,0,{"$f":"HistoricalBalances!J168","v":0},0,"",null,0,{"$f":"HistoricalBalances!L168","v":0},0,""]
["1500-General Plant","1990-Other Tangible Property","BS",null,{"$f":"HistoricalBalances!E169","v":0},{"$f":"HistoricalBalances!F169","v":0},0,"",null,0,{"$f":"HistoricalBalances!G169","v":0},0,"",null,0,{"$f":"HistoricalBalances!H169","v":0},0,"",null,0,{"$f":"HistoricalBalances!I169","v":0},0,"",null,0,{"$f":"HistoricalBalances!J169","v":0},0,"",null,0,{"$f":"HistoricalBalances!L169","v":0},0,""]
["1550-Other Capital Assets","1995-Contributions and Grants - Credit","BS",null,{"$f":"HistoricalBalances!E170","v":-302077.18},{"$f":"HistoricalBalances!F170","v":-274627.18},-27450,9.9953689944309199E-2,null,-274627.18,{"$f":"HistoricalBalances!G170","v":-254514.18},-20113,7.9025066501206442E-2,null,-254514.18,{"$f":"HistoricalBalances!H170","v":-144473.60999999999},-110040.57,0.7616655387790201,null,-144473.60999999999,{"$f":"HistoricalBalances!I170","v":-144473.60999999999},0,0,null,-144473.60999999999,{"$f":"HistoricalBalances!J170","v":-55867},-88606.609999999986,1.5860277086652226,null,-144473.60999999999,{"$f":"HistoricalBalances!L170","v":-66537},-77936.609999999986,1.1713273817575183]
[null,"BS Total",null,null,{"$f":"SUM(E14:E53)","v":7063947.2200000007},{"$f":"SUM(F14:F53)","v":7073940.6000000015},{"$f":"SUM(G14:G53)","v":-9993.3800000000047},-1.4127034089035373E-3,null,{"$f":"SUM(J14:J53)","v":7073940.6000000015},{"$f":"SUM(K14:K53)","v":4492501.3999999994},{"$f":"SUM(L14:L53)","v":2581439.2000000002},0.57461066122316673,null,{"$f":"SUM(O14:O53)","v":4492501.3999999994},{"$f":"SUM(P14:P53)","v":3741104.58},{"$f":"SUM(Q14:Q53)","v":751396.81999999983},0.20084892147013944,null,{"$f":"SUM(T14:T53)","v":3741104.58},{"$f":"SUM(U14:U53)","v":3552925.9000000008},{"$f":"SUM(V14:V53)","v":188178.68000000005},5.296442574273752E-2,null,{"$f":"SUM(Y14:Y53)","v":3552925.9000000008},{"$f":"SUM(Z14:Z53)","v":3874353},{"$f":"SUM(AA14:AA53)","v":-321427.09999999998},-8.2962781140489605E-2,null,{"$f":"SUM(AD14:AD53)","v":3552925.9000000008},{"$f":"SUM(AE14:AE53)","v":3404207.2499999995},{"$f":"SUM(AF14:AF53)","v":148718.65},4.3686720307643201E-2]

{"sheet":"DetailVarAnalysis_OM&A","index":77,"n_rows":101,"n_cols":32,"rows_kept":101,"cut":false,"hidden":false,"merged":[[11,28,11,31],[0,0,0,1],[1,0,1,1],[2,0,2,1],[8,0,8,19],[9,0,9,19],[11,3,11,6],[11,8,11,11],[11,13,11,16],[11,18,11,21],[11,23,11,26]]}
["Precedent: CurrentTariff"]
["Step 1: Use RRR to populate Actual 3/2/1/Board Appr (COLUMNS I,J,K)"]
["Step 2: Enter MIFRS/CGAAP projections for Bridge and Test Year (GREEN CELLS)"]
[]
[]
[]
[]
[]
["TESI-17"]
["Detailed Variance Analysis"]
[]
[null,null,null,"Modified CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP",null,null,null,null,"CGAAP"]
["OEB","Description",null,"2014 Test Year","2013 Bridge Year","Variance","Variance",null,{"$f":"E13","v":"2013 Bridge Year"},"2012 Actual","Variance","Variance",null,"2012 Actual","2011 Actual","Variance","Variance",null,"2011 Actual","2010 Actual","Variance","Variance",null,"2010 Actual","2010 Board Approved","Variance","Variance",null,"2010 Actual","2009 Actual","Variance","Variance"]
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